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Highlights / Annotations / Catch Notes For August

Home Highlights August

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August 28, 2019 Circulars Income Tax

Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
August 28, 2019 Case Laws GST

Providing services of financial assistance in the form of Loan - Benefit of exemption from GST - The said notification neither talks about related-unrelated party nor......
August 28, 2019 Case Laws GST

GST is applied on supply of goods or services. If there are two values of any supply, then GST is to be taxed on the higher value of supply. Hence in this case, the......
August 28, 2019 Case Laws GST

Classification of goods - tarpaulins made from High Density Polyethylene - classifiable as textile or plastic - a woven fabric if completely embedded in plastics or......
August 28, 2019 Case Laws GST

Rate of IGST - export of single super phosphate(SSP) - fertilizer - since the SSP being exported is not to be used as fertiliser in India, as the place of supply,......
August 28, 2019 Case Laws GST

Supply or not - Refundable Interest Free Deposit (assume ₹ 2500) - the amount of ₹ 2500/- will not attract the GST being the deposit unless the supplier......
August 28, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - taxability in hand of concern - proper reading of Section 2(22)(e) can only lead to one conclusion that the amount which is borrowed by......
August 28, 2019 Case Laws Income Tax

Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final......
August 28, 2019 Case Laws Income Tax

Challenge of assessment order passed in remand proceeding in writ - bogus donation - It is a fit case to relegate the petitioner to alternate remedy making it clear that....
August 28, 2019 Case Laws Income Tax

Proceedings u/s 179 - AO held that the petitioner(director) is jointly and severally liable towards the tax/penalty imposed on company - a perusal of Section 264 makes......
August 28, 2019 Case Laws Income Tax

Liability of Registry of court to deduct TDS (withhold tax) on interest on deposits - Once a claim merges into a decree of the Court it transcends into a judgment-debt......
August 28, 2019 Case Laws Income Tax

Stay of demand - Misc. Application to recall the stay order - when the stay orders has expired due to lapse of six month time period from the date of the order, the......
August 28, 2019 Case Laws Income Tax

Allowability of expenses of abundant project - there is no allegation that the expenditure incurred by the assessee is capital in nature - It is also not the case of the....
August 28, 2019 Case Laws Income Tax

TP Adjustment - outstanding receivables having delay beyond 30 days - Since the receivables have been received within ordinary time period, it cannot be recharacterized.....
August 28, 2019 Case Laws Income Tax

Penalty u/s 271AAB - undisclosed investment - the assessee is a salaried person who is not required to maintain any books of accounts and there is no mechanism to report....
August 28, 2019 Case Laws Income Tax

Exemption u/s 11 - Allowability of foreign Tour expenses incurred by the assessee in foreign currency is outside India for the purpose of educational tours undertaken by....
August 28, 2019 Case Laws Income Tax

Capital Gain - addition u/s 50C - third proviso to Section 50C inserted w.e.f 1-4-2019 - benefit of variation of 5% - even when the statute does not specifically state......
August 28, 2019 Case Laws Income Tax

Addition on cash deposits - availability of funds for re-depositing - no evidence has been made available by the Revenue to support the possibly unarticulated suspicion.....
August 28, 2019 Case Laws Service Tax

Refund of service tax - The application for refund of Service Tax having been moved beyond the period of limitation prescribed, was rightly rejected and further the......
August 28, 2019 Case Laws Central Excise

CENVAT Credit - capital goods which are used exclusively for the manufacture of exempted products - Decanter for Gluten - CENVAT Credit cannot be availed by the......
August 28, 2019 Case Laws Central Excise

Refund of central excise duty paid on the exported goods - time limitation - it cannot be pleaded that the duty amount deposited by them should be construed as ‘mere......
August 28, 2019 Case Laws Income Tax

Violation of Section 144C - draft assessment order passed alongwith notice of demand and penalty notice - though he AO said that he is passing draft assessment order and....
August 27, 2019 Case Laws Income Tax

Late filing fee u/s 234E - The late fee has been charged by the AO while processing the TDS statement u/s 200A on 14.06.2013, which is indeed prior to 01.06.2015 - a......
August 27, 2019 Circulars Customs

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
August 27, 2019 Circulars GST - States

Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).
August 27, 2019 News GST

Last date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement in the FORM GSTR-9C for the Financial Year 2017-18 extended till....
August 27, 2019 Case Laws GST

Classification of supply - printing of trade advertisement material - the Applicant loads the content in a digital image printer, prints the image on the PVC material,......
August 27, 2019 Case Laws GST

Classification of supply - pure service or composite supply - governmental authority or a government entity - the work of evacuation and disposal of settled ash from the....
August 27, 2019 Case Laws GST

Benefit of Exemption from GST - the service of loading, unloading etc. of agricultural produce - the Applicant renders the service of loading, unloading etc. after the......
August 27, 2019 Case Laws GST

Time and value of supply - levy of GST - mobilisation advance - ‘consideration’ under the GST Act has a wider scope and includes deposits if applied as consideration. In....
August 27, 2019 Case Laws GST

Detention order - claim of ownership - the concerned authority will have to consider the applicability of sub-section (1) of Section 129 and if prayed to that effect,......
August 27, 2019 Case Laws Customs

Short payment of duty on import of petroleum products - non-inclusion of freight incurred in respect of smaller vessels called the daughter vessels - the Learned......
August 27, 2019 Case Laws SEBI

Running a Collective investment scheme [CIS] without obtaining the certificate of registration - Appellant resorted to all kinds of dilatory tactics in not getting the......
August 27, 2019 Case Laws Insolvency and Bankruptcy

Wilful Defaulters - If the decision of the Identification Committee is adverse to the account holder, then, the account holder is at liberty to prefer an appeal before......
August 27, 2019 Case Laws GST

Refusal to supply documents seized - A mere statement that it will prejudicially affect the investigation would be only chanting the language of the section, there must.....
August 27, 2019 Case Laws GST

Jurisdiction/power to seize goods - Once it was admitted to the assessee during the course of the survey that it had not recorded the goods found stored at his disclosed....
August 27, 2019 Case Laws GST

Amendment in respect of the registration application - GST Rules, 2017 - The Nodal Officer is directed to consider the complaint/representation made by the petitioner......
August 27, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - audit report was not filed electronically in Form 10CCB for claiming deduction u/s 80IA - when deduction claimed was not allowed in the....
August 27, 2019 Case Laws Income Tax

Nature of expenditure - the amount paid by assessee to ITC Limited at the time of termination of the agreement to manage the hotel, ought to be allowed, as a revenue......
August 27, 2019 Case Laws Income Tax

Deduction u/s 80P(2) - interest on deposits with a Regional Rural Bank(RRB) - Section 22 of Regional Rural Banks Act, 1976 in uncertain terms categorically deems RRBs as....
August 27, 2019 Case Laws Income Tax

Addition u/s 40A(3) - substantial cash purchases - the parties have confirmed the sales made to the assessee and this was the first year of assessee’s business -......
August 27, 2019 Case Laws Income Tax

Deduction u/s 80IA - assessee raised revised claim before AO - audit reports under Form No. 10CCB filed at the time of assessment - returns required filed electronically....
August 27, 2019 Case Laws Income Tax

TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in......
August 27, 2019 Case Laws Income Tax

Exemption u/s 11 - Bengaluru METRO - revenue derived from renting of space and advertisements - Keeping in mind of the provisions of the KIDA Act and precedents, the......
August 27, 2019 Case Laws Income Tax

Reassessment u/s 147 - approval u/s 151 - Recommended for approval u/s 147 of the Act/Yes. I am satisfied - both the approving authorities have given approval in a......
August 27, 2019 Case Laws Income Tax

Scrutiny through CASS - converting limited scrutiny to complete scrutiny - as per the CBDT, the AO cannot travel beyond the issues for which the case was selected and in....
August 27, 2019 Case Laws Income Tax

Expenses towards severance fees - prior period revenue expenditure - severing the tie from using intellectual property as well as trade name - severance fee not covered.....
August 27, 2019 Case Laws Income Tax

TP Adjustment u/s 40A(2) r.w.s 37 - management fee - Neither the TPO nor the AO have brought any material on record indicating the assessee’s excessive impugned payments....
August 27, 2019 Case Laws Income Tax

Addition u/s 68 - share application / premium money - Money allegedly received on account of share application can be roped in u/s 68 if the source of the receipt is not....
August 27, 2019 Case Laws Income Tax

Bogus LTCG - since the assessee produced all relevant evidence to substantiate the transaction of purchase, dematerialization and sale of shares then, in the absence of.....

1 ....54 55 56 575859 60 61 62........ 139

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A: Director Identification Number

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