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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 1 to 50 of 510 Records

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September 30, 2019 Circulars Customs

Duty Drawback eligibility clarified for exporters facing shortfalls due to foreign bank charges on export proceeds.
September 30, 2019 Circulars Customs

C.B.I.T.& C. Circular Clarifies All Industry Rates' Role in Determining Brand Duty Drawback Post-GST Era.
September 30, 2019 Notifications SEBI

SEBI Amends Regulations for Municipal Debt Securities to Boost Transparency and Compliance, Enhancing Capital Market Access.
September 30, 2019 Case Laws Customs SC

Department Applies Note 4 to Section XVI for Classifying Imported Goods with Embedded Software as Single Apparatus.
September 30, 2019 Case Laws Indian Laws SC

Supreme Court Overturns High Court's Acquittal in Contraband Poppy Straw Case, Citing Misjudgment.
September 30, 2019 Case Laws Income Tax HC

Tribunal Upholds Exemption for Superannuation Fund u/s 10(25)(iii) Despite Citation Error by Assessee.
September 30, 2019 Case Laws Income Tax HC

High Court: Section 45(4) of Income Tax Act doesn't apply to partners' retirement and asset share in firm dissolution.
September 30, 2019 Case Laws Income Tax HC

High Court Overturns Tribunal's Decision on Penalties u/ss 271D and 271E for Loan and Deposit Violations.
September 30, 2019 Case Laws GST HC

Court Denies Bail Based Solely on Jail Time in Economic Crimes, Highlights Seriousness of Fraudulent Tax Credit Cases.
September 30, 2019 Case Laws Central Excise AT

Duty Adjustment Denied: No Legal Basis for Provisional Assessment in Central Excise Cases Spanning Several Years.
September 30, 2019 Case Laws Customs AT

Importer Denied SAD Refund Due to Late Filing; Compliance with Notification No. 102/2007-Cus Timeframe Essential for Eligibility.
September 30, 2019 Case Laws Income Tax AT

Court Finds No Justification for Addition Due to Overstated Closing Stock Value with Unchanged Quantity by Assessee.
September 30, 2019 Case Laws Income Tax AT

11.5-Year Delay in Income Tax Appeal Condoned Due to Technical Issues, No Negligence Found by Authorities.
September 30, 2019 Case Laws Income Tax AT

Section 143(2) Notice Invalid Due to Officer's Lack of Jurisdiction; Section 292B Cannot Cure Fundamental Deficiency.
September 30, 2019 Case Laws Income Tax AT

Tax Exemption Allowed for Property Purchased in Son's Name u/s 54 for Long-Term Capital Gains.
September 30, 2019 Case Laws Service Tax AT

Palm Oil Fruit Transport Exempt from Service Tax: Court Confirms Definition of 'Fruit' Includes Non-Edible Varieties.
September 30, 2019 Case Laws GST NAPA

Developer of "Paramount Emotions" in Greater Noida penalized for not passing tax credit benefits under CGST Act, Section 171.
September 28, 2019 Circulars Income Tax

Board Issues Guidance on Delays in Filing Form 10B for AY 2016-17 and 2017-18 u/s 119(2.
September 28, 2019 Circulars Income Tax

Income Tax Return Deadline Extended to October 31, 2019; Payment Obligations u/s 234A Remain Unchanged.
September 28, 2019 Act Rules Income Tax

Amendment to Rule 37BA: Enhancing Clarity and Efficiency in Tax Deducted at Source (TDS) Credit Allocation for Taxpayers.
September 28, 2019 Case Laws GST HC

High Court Reviews Validity of Best Judgment Assessment Orders Under GST Act Section 62 After Filing Defaults.
September 28, 2019 Case Laws GST HC

Court Permits Pre-Deposit Requirement for GST Appeal Despite Tribunal's Non-Existence.
September 28, 2019 Case Laws Income Tax HC

Court Confirms Cash Addition u/s 68 Due to Unjustified Retention of Rs. 2,40,000 by Non-Assessee.
September 28, 2019 Case Laws Income Tax HC

Court Quashes Recovery Proceedings u/s 226(3)(iii) for Failing to Notify Joint Bank Account Holder.
September 28, 2019 Case Laws Income Tax AT

Cash Payment of Rs. 5 Lacs Triggers Section 40A(3) Addition Despite Demand Draft Refusal by Recipient.
September 28, 2019 Case Laws Income Tax AT

Court Rules DVO's Value for Plot 2 Applies to Adjacent Plot 3 u/s 50C of Income Tax Act.
September 28, 2019 Case Laws Income Tax AT

One-time gold purchase premium not subject to TDS u/s 194H; cannot be rectified u/s 154.
September 28, 2019 Case Laws Income Tax AT

Sections 36(1)(vii) & 36(1)(viia) of Income Tax Act: Provisions for Bad Debts Are Distinct and Independent.
September 28, 2019 Case Laws Income Tax AT

Tax Authority's Error: Improper Book Profit Adjustments Violating Section 115JB Precedent by Reducing Fixed Asset Sale Profits.
September 28, 2019 Case Laws Customs AT

Coco Jelly Import Classification Revised: Now Classified Under CTSH 1704 90 90, Not CTSH 2106 90 99.
September 28, 2019 Case Laws Customs AT

Customs Broker Penalized for Unauthorized Filing; Penalties u/ss 112(a) and 114AA Deemed Unsustainable.
September 28, 2019 Case Laws Insolvency and Bankruptcy AT

Resolution Period Extended by 53 Days Due to Delays in Professional Appointments and Pending Applications in Bankruptcy Case.
September 28, 2019 Case Laws Income Tax HC

Order Issued to Non-Existent Entity Post-Amalgamation Invalid u/s 143(3) and 144C; No Estoppel by Participation.
September 28, 2019 Case Laws Indian Laws HC

Complaint Against CA Dismissed Due to Seven-Year Limit on Retaining Audit Documents, Hindering Effective Response.
September 28, 2019 Case Laws Income Tax AT

Taxable Income Increased Due to Cash Deposits; Evidence from Deceased's Friend's Child Disregarded by Authorities Deemed Unacceptable.
September 28, 2019 Case Laws Income Tax AT

Jurisdiction of Assessing Officer Under Scrutiny: Discrepancies in PAN and ITR Addresses Affect Notice Validity u/s 143(2.
September 28, 2019 Case Laws Income Tax AT

Hindu Undivided Family: Individual Entitled to Share Income from Jointly Owned Land Holdings at Birth.
September 28, 2019 Case Laws Money Laundering AT

Properties Released in Money Laundering Case After Missed Deadline for Charge-Sheet u/s 8(3)(a.
September 28, 2019 Case Laws Central Excise AT

CENVAT Credit on capital goods valid even if fly ash handling plant is 60 km from factory. Distance irrelevant.
September 28, 2019 Case Laws Income Tax AT

Interest Eligibility on Self-Assessment Tax Refunds Confirmed u/s 244A of Income Tax Act.
September 28, 2019 Case Laws Service Tax AT

Appellant Not Liable for Interest u/s 75 of Finance Act 1994; Demand for Penalty Set Aside.
September 27, 2019 Circulars Income Tax

Guidance on Completing Income Tax Returns for AY 2019-20: Simplify Filing, Reduce Errors, and Understand Regulations.
September 27, 2019 Case Laws GST HC

Detention of Goods and Truck Invalidated Due to Lack of Reasoning in E-Way Bill Order by Authority.
September 27, 2019 Case Laws GST HC

Court Rules Against Extending Time for Filing GST Returns, Upholds Best Judgment Assessment Orders Per Section 62.
September 27, 2019 Case Laws GST HC

High Court Stays Attachment of Bank Account in GST Case; Properties Not Found at Searched Premises.
September 27, 2019 Case Laws Income Tax HC

Appellant Misses Leave Encashment Claim; Tribunal Unable to Act Without Timely Filing by Appellant.
September 27, 2019 Case Laws Income Tax HC

High Court Rules Section 54 Tax Benefits Apply to Overseas Property Reinvestment, Including London, as Amendment is Prospective.
September 27, 2019 Case Laws Income Tax AT

Sales Tax Refund Addition Disputed: Firm's Income Not to Be Treated as Private Limited Company's Income During Assessment Year.
September 27, 2019 Case Laws Income Tax AT

Search Additions Invalid Without Direct Link to Assessee and Corroborating Evidence; Statements Alone Insufficient.
September 27, 2019 Case Laws Customs HC

Court Discusses Provisional Release of Export Goods; Ensures Revenue Protection While Awaiting Adjudication Decision.

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