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Highlights / Annotations / Catch Notes For August

Home Highlights August

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August 3, 2019 Case Laws Income Tax

Penalty u/s 271AAB - undisclosed income - CIT(A) while adjudicating the appeal had failed to deal with the contention of the assessee that no penalty u/s 271AAB was......
August 3, 2019 Case Laws Income Tax

Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is no incriminating material was found during the course of search......
August 3, 2019 Case Laws Central Excise

SSI exemption - Clubbing of clearances - the appellant is a private limited company and the other two firms namely, M/s IEC and RSF are proprietorship concerns, its......
August 3, 2019 Case Laws Income Tax

Slump sale - assessee claimed as sale of depreciable assets - as per terms of agreement, the assessee sold the entire undertaking with all its assets and liabilities......
August 3, 2019 Case Laws FEMA

FDI - Automatic route or not - Inward remittances made into India in the year 2008, through normal banking channels - bidding of IPL - The present case cannot be......
August 3, 2019 Case Laws Central Excise

Extended period of limitation - For the omission on the part of the audit officers to find out the mistake in the method of valuation adopted by appellant cannot be a......
August 3, 2019 Case Laws Income Tax

Exemption u/s 10(23C)(iiiab) - grant from Government is in excess of 50% of its total receipts - scope of explanation inserted by Finance Act, 2014 defining......
August 3, 2019 Case Laws Income Tax

TP Adjustment - RPM - assessee and the comparables have used Indian GAAP - the selling and marketing expenses - TPO/DRP while dislodging the RPM had lost sight of the......
August 3, 2019 Case Laws Income Tax

TP Adjustment - most appropriate method(MAM) - In case, there is no value addition and the finished goods which are purchased from the AE are resold in the market in the....
August 2, 2019 Circulars Customs

Clarifications regarding Refunds of IGST paid on import in case of specialized agencies
August 2, 2019 Case Laws Income Tax

Charging of fee u/s 234E - In the absence of any decision by the jurisdictional High Court, where there is difference of opinion between different High Courts on an......
August 2, 2019 Case Laws GST

Rate of Tax on tour operators services - Whether any option is available to the 'Tour operators' to either pay GST @ 5% (with no ITC) or to pay GST @ (with full ITC)? -.....
August 2, 2019 Case Laws GST

Valuation - Tour Operator Services - Since, the applicant is charging the same amount from their client as is paid by them to the hotel aggregators and all other......
August 2, 2019 Case Laws GST

Interest on Input tax credit - without issuing SCN - recovery by the Authority without issuing Show Cause Notice, which is in breach of principles of natural justice. It....
August 2, 2019 Case Laws GST

Right to carrying forward of CENVAT Credit as a transitional credit - Discriminatory action by the respondent no. 3 and 4 in not extending the benefit of Notification No....
August 2, 2019 Case Laws Customs

Refund of Interest paid settled amount of 50% of duty forgone - EPCG scheme - failure or delay in fulfilling the condition the export obligation - there is no mention in....
August 2, 2019 Case Laws Central Excise

Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the......
August 2, 2019 Case Laws Indian Laws

Dishonor of Cheque - The party who consents to the alteration as well as the party who made the alteration are not entitled to complain against such alteration. If the......
August 2, 2019 Case Laws GST

Levy of GST - cheques Bounce Charges - The bounce charges are recovered by the appellant for tolerating the act of delay and it is nothing but consideration u/s 2(31) -.....
August 2, 2019 Case Laws Income Tax

Rejection of Book u/s 145(3) - cash sale of silver - It was obligatory on the Assessees to satisfactorily account for the creditworthiness, identity and genuineness of......
August 2, 2019 Case Laws Income Tax

Registration/approval u/s 12AA/80G - rejected on ground that Trustees have wide power but not concluded that the Trust activities were not genuine - ITAT has taken pains....
August 2, 2019 Case Laws Income Tax

Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not....
August 2, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - the power u/s 154 is not a power to review an order and the power can be invoked to rectify a mistake, which is apparent from the......
August 2, 2019 Case Laws Income Tax

TDS u/s 194J - part time accountant - writing charges - feeding details in computer - As the person was simply feeding details in computer, he cannot be considered as a.....
August 2, 2019 Case Laws Income Tax

Penalty 271(1)(c) - deduction of interest out of ‘income from other sources’ - The AO has admitted the claim of interest expenditure to the extent of interest income and....
August 2, 2019 Case Laws Income Tax

Unexplained credits u/s 68 - share application money - share applicants are traceable by way of PAN, ITRs, Bank accounts and are also responding to the notices u/s.......
August 2, 2019 Case Laws Income Tax

Suppression of profit - hare / stock broker - fictitious loss by way of Client Code Modification (CCM) - except for general observation of investigation wing, there was.....
August 2, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Return filed was non-est return and not a valid return in the eyes of law as per Section 139(4)- Clause (a) of Explanation 2 would......
August 2, 2019 Case Laws Income Tax

Charging of fee u/s 234E - in intimation u/s 200A for the default in furnishing e-TDS statement for the period prior to 1st June, 2015 - in all these cases, the TDS......
August 2, 2019 Case Laws Customs

Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - no machinery provision in the Customs Act, 1962 has been brought to......
August 2, 2019 Case Laws Customs

Valuation of imported goods - Base Oil SN-500 - price of NIDB data is for not more than 500 MTs - the goods involved in the contemporaneous bill of entry, therefore, due....
August 2, 2019 Case Laws Central Excise

CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the......
August 2, 2019 Case Laws VAT and Sales Tax

Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed......
August 2, 2019 Case Laws Indian Laws

Dishonor of Cheque - Whether Section 143A of the Act is retrospective in operation - section creates a liability that an accused can be ordered to pay over upto 20% of......
August 1, 2019 Case Laws GST

Classification of services - Since all these activities undertaken by the Respondent could have been performed separately and independently with each other, the fact......
August 1, 2019 Case Laws GST

Classification of supply - intermediary services or not - If we take out the role played by the Appellant in this entire transactional chain, there would be no supply of....
August 1, 2019 Case Laws Customs

Import of Electronic waste (e-waste) - non-production of EPR-Authorisation under the Rules at the time of import of the goods constitutes sufficient ground for......
August 1, 2019 Case Laws Central Excise

Recovery of erroneously grant of Rebate claim - reliability on statements - procedure prescribed u/s 9D of Central Excise Act, 1944 is mandatory to follow - matter......
August 1, 2019 Case Laws VAT and Sales Tax

Rectification of mistake - in absence of any assessment order issued by him there existed no basis to invoke the power of rectification u/s 31, by the assessing......
August 1, 2019 Case Laws VAT and Sales Tax

Liability of surety under VAT, CST or sales tax matters - in the absence of any specific provision in the statute, company cannot be held liable for the surety given by.....
August 1, 2019 Notifications GST

Seeks to exempt the hiring of Electric buses by local authorities from GST.
August 1, 2019 Notifications GST

Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles
August 1, 2019 Notifications SEBI

SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVERS) (SECOND AMENDMENT) REGULATIONS, 2019
August 1, 2019 Circulars DGFT

Automatic Reduction/Enhancement upto 10% Duty saved amount and pro rata Reduction / Enhancement in export obligation
August 1, 2019 Case Laws Income Tax

TDS u/s 195 - the payment was for the supply of material and their use or Royalty - by entering into the agreement and by supplying the material PUCH authorized its use.....
August 1, 2019 Case Laws Income Tax

Interest on refund - Money wrongly attached - the provision of interest in Section 244-A would have no applicability in the present case because it is a case of illegal.....
August 1, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - survey team did not make further enquiries nor was it established that these represented any other income - the amount disclosed during the......
August 1, 2019 Case Laws Income Tax

Conversion of the partnership firm into a Pvt. Ltd. company - Violation of the conditions u/s 47(xiii) - part capital was allotted as shares to erstwhile partners and......
August 1, 2019 Case Laws Income Tax

Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the....
August 1, 2019 Case Laws Income Tax

Stay of recovery - recovery of tax from its debtors - Tribunal could not have directed recovery of tax from its debtor, who was not a party to the proceedings before the....

1 ....65 66 67 686970 71 72 73........ 139

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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