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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 501 to 550 of 715 Records

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August 9, 2019 Case Laws Central Excise

Reversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes - Rule.....
August 9, 2019 Case Laws VAT and Sales Tax

The inmplimentation of scheme by the State and its agencies/instrumentalities should always be done in a fair and equitable manner and the element of favoritism or......
August 9, 2019 Case Laws Indian Laws

Complaints against various members of ICAI - litigants, such as the petitioner, who have made litigation their business/vocation ought to be discouraged - the present......
August 9, 2019 Case Laws Indian Laws

Benami transaction - beneficial owner - The transfer of money through RTGS in the account of the appellant, who after due enquiry,returned the money next day, in our......
August 8, 2019 Case Laws GST

Requirement of deposit of a sum of ₹ 1 Crore for grant of bail - alleged offence u/s 132(1)(a) CGST Act even if SCN to the applicant in respect of alleged evasion.....
August 8, 2019 Circulars Income Tax

Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
August 8, 2019 Circulars Income Tax

Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court —.....
August 8, 2019 Circulars DGFT

Online filing of applications for claiming assistance under ‘Transport and Marketing Assistance (TMA) for Specified Agriculture Products’ Scheme
August 8, 2019 Circulars Customs

Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era
August 8, 2019 Case Laws GST

Classification of supply - supply, install, electrify & energise the submersible pump sets and thereby makes the pump sets functional - The recipient prepares the bore......
August 8, 2019 Case Laws Service Tax

Power to conduct Audit by the service tax department - post GST - since provision of Chapter V of Finance Act, 1994 repealed - If a statute stood omitted with a savings.....
August 8, 2019 Case Laws GST

Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done......
August 8, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - upon reading the reasons to believe as a whole the ‘live link’ between the material in the form of the investigation report and the......
August 8, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice - ITAT observed that the notice issued by the AO would be bad in law if it did not specify which limb of Section 271(1) (c) the.....
August 8, 2019 Case Laws Income Tax

Reassessment u/s 147 - precluding the Revenue from urging the merits of the issue only because it had not challenged the order of the CIT (A) annulling the re-assessment....
August 8, 2019 Case Laws Income Tax

Disallowance of expenditure on account of shifting of machines - capital or revenue expenditure - plant and machineries had to be dismantled and transported and again......
August 8, 2019 Case Laws Income Tax

Disallowance of depreciation ETP plant - Merely because a bill submitted by the assessee was bogus or fabricated cannot negate the other evidences such as the inspection....
August 8, 2019 Case Laws Income Tax

TDS on the ‘stake money’ paid to the horse owners on winning of races - Circular No. 240 dated 17.05.1978, clarified that tax was not required to be deducted u/s 194BB......
August 8, 2019 Case Laws Income Tax

Direction of CIT(A) u/s 150 to take remedial action u/s 148 - Section 150(2) provides that direction shall not apply to an assessment year which was the subject matter......
August 8, 2019 Case Laws Income Tax

Addition u/s 68 - no material is available on record to suggest that either the assessee-company paid money to investor or to any individual, which was invested in the......
August 8, 2019 Case Laws Income Tax

Penalty u/s 221 - non payment of admitted tax - financial stringency is considered to be good and sufficient cause for sufficiency of reason for not levying penalty u/s.....
August 8, 2019 Case Laws Customs

Validity of SCN issued after undue delay - there is no prescribed period of limitation for completing an assessment, it does not mean that the power can be exercised at.....
August 8, 2019 Case Laws GST

Work executed under JDA - construction service - the supply is in the form of barter and the consideration is in the form of developement rights and is in the course of.....
August 8, 2019 Case Laws Service Tax

Payment of commission in relation to agriculture product - Dehydrate onion cannot be called as agricultural produce - Benefit of exemption cannot be allowed.
August 8, 2019 Case Laws Service Tax

Refund of service tax which was not required to be paid - Since, the refund application was not filed within the stipulated time frame of one year from the relevant......
August 8, 2019 Case Laws Service Tax

Excess availment of CENVAT Credit - Cenvat Credit after being utilised wrongly can only be recovered as per provision of section 11A, 11AA of the Excise Act and Section.....
August 8, 2019 Case Laws Service Tax

Classification of services - intermediary services or not - The appellant has not been acting as intermediary between another service provider and Verizon US. This fact.....
August 8, 2019 Case Laws Central Excise

Benefit of exemption - nobody in the chain of trade from the manufacturer to the ultimate consumer know the products as ‘wafer biscuits’ but know them only called as......
August 8, 2019 Case Laws Indian Laws

Dishonor of cheque - cheques returned uncashed - insufficiency of funds - the reduction of sentence without assigning any reason is not sustainable and deserved to be reconsidered.
August 8, 2019 Case Laws Companies Law

Lifting of corporate veil - The doctrine of the lifting the corporate veil is not available in every case of a liability alleged against a company. To so hold would lead....
August 8, 2019 Case Laws Companies Law

Validity of Ex-parte award after appointing official liquidator for winding up the company - official liquidator was still in seisin of the affairs of the judgment......
August 8, 2019 Case Laws Income Tax

Allowability educational cess paid on income tax as expenses - since education Cess is not tax this is an allowable expenditure as per provision of section 40(a)(ii)
August 8, 2019 Case Laws Income Tax

Disallowance u/s 35DD - fees for increase in authorized share capital - because of amalgamation proceedings, there was need to increase in authorized share capital and......
August 7, 2019 Circulars Customs

Clarification regarding applicability of Notification 45/2017- customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis
August 7, 2019 Circulars Income Tax

Processing of returns with refund claims u/s 143(1) - time barring - returns up to assessment year 2017-18 - can be processed now and intimation can be sent to the......
August 7, 2019 Circulars GST - States

Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members
August 7, 2019 Case Laws GST

Valuation - transfer to branches located outside the State - the applicant shall adopt the open market value as per Rule 28(a) as well as also opt to value the same at......
August 7, 2019 Case Laws GST

CENVAT Credit - after filing the the TRAN-1 Form online, the Petitioner noticed that the electronic account ledger did not reflect the entire amount of credit -......
August 7, 2019 Case Laws Income Tax

Assessment u/s 153A - petitioner contended that after issuance of notice u/s 153A pending demand also abate - there is no statutory provision under the Income Tax Act......
August 7, 2019 Case Laws Income Tax

Assessment u/s 153C - the normal presumption is that document belongs to searched person. It is for the AO to rebut that presumption and come to a conclusion or......
August 7, 2019 Case Laws Income Tax

Disallowance of accumulation of income u/s 11(2) - Non-filing of audit report in Form 10CCB - when there was no assessment u/s 143(3) and the fact that the assessee has.....
August 7, 2019 Case Laws Income Tax

Rejection of the books of account - since before invoking Section 145, the AO had not given any opportunity to the Assessee and therefore, could not have drawn an......
August 7, 2019 Case Laws Income Tax

Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the......
August 7, 2019 Case Laws Income Tax

Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A).....
August 7, 2019 Case Laws Income Tax

Attachment orders - petitioner(bank) taken over property of guarantor of loan and sold the same - firstly attachment made by the dept. of the the properties belonging to....
August 7, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two......
August 7, 2019 Case Laws Income Tax

TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of....
August 7, 2019 Case Laws Income Tax

TDS u/s 195 - buying agency services or FTS - payment in response to buying agency agreement for activities of coordination with the manufacture for procurement of goods....
August 7, 2019 Case Laws Income Tax

Allowability of contribution to Group Gratuity Policy of LIC of India - the trust has not been approved by the Department - the assessee is entitled for deduction for......
August 7, 2019 Case Laws Income Tax

TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the......

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