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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 251 to 300 of 510 Records

1 ....2 3 4 567 8 9 10........ 11

September 17, 2019 Case Laws Customs

SEZ unit - MEIS benefit - in the case of SEZ, the entire operations are under the control of Development Commissioner and the officers of the Customs posted therein and.....
September 17, 2019 Case Laws Indian Laws

Right to Privacy - Seeking information from the dealers of BPCL - Any information which discloses remittances made to the Income Tax Department towards discharge of tax.....
September 17, 2019 Case Laws Service Tax

Management consultancy service or not - actual running or managing an organization cannot be the same as providing any service in connection with the management of the......
September 17, 2019 Case Laws Central Excise

Reversal of CENVAT credit - sale of capital goods as scrap - Unless Revenue establishes that they availed Cenvat credit on the capital goods which are being removed as......
September 17, 2019 Case Laws FEMA

Purchase of property in India - Individual arrived in India on Business Visa - He had continuously stayed for a period of 182 days - RBI said that no permission is......
September 16, 2019 Notifications Income Tax

U/s 92C(2) of IT Act 1961- Computation of arm's length price - price variance upto 1% in case of wholesale trade and 3% in all other cases will be allowed.
September 16, 2019 Case Laws Income Tax

Correct head of income - Income from capital gains or business income - the business activity of the assessee is trading in shares, there can be a presumption that the......
September 16, 2019 Case Laws Income Tax

Disallowance of deduction u/s 80IB - net profit on the trading goods - AO is correct in his decision not allowing deduction u/s 80IB on such sale made by the assessee......
September 16, 2019 Case Laws Income Tax

Additions towards cash seized at airport - Tax should be charged in the relevant assessment year in which it has been received or deemed to be received/accrues or arises....
September 16, 2019 Case Laws Customs

Valuation of imported goods - if the value has been changed by the respondents themselves, there would be no cause for an appeal which would have been against their own.....
September 16, 2019 Case Laws Service Tax

Re-opening of assessment made under VCES - merely classifying the services under a different head does not tantamount to mis-declaration and therefore it is not open for....
September 16, 2019 Case Laws Central Excise

Rejection of refund claim - unjust enrichment - on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the......
September 16, 2019 Case Laws Income Tax

Warrant of Authorization u/s 132A(1) - the satisfaction has been recorded based on cogent materials on record - The submission that there is no clarity in the Warrant of....
September 16, 2019 Case Laws Income Tax

Claim for registration u/s 12AA - Bye-laws of the Trust is not having any provision in relation to disbursement of balance funds in the eventuality of the dissolution of....
September 16, 2019 Case Laws Income Tax

Condonation of delay - delay is of 20 years - Here, the applicant wants to condemn the advocate behind his back. In my view, it is impermissible and unacceptable.......
September 16, 2019 Case Laws Income Tax

Claim of weighted deduction @ 200% made us/ 35(2AB) - need for production of Form NO.3CL - The year under consideration being AY 2014-15, the same would fall prior to......
September 16, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Scrutiny under CASS - the assessee failed to prove the creditworthiness of the cash deposits (Capital) in the partnership firm and......
September 16, 2019 Case Laws Income Tax

Penalty u/s 271C - bonafide belief - Governmental authority itself has demanded not to deduct TDS. In case even if tax was required to be deducted on such payment but......
September 16, 2019 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - Income disclosed by the assessee in the Return of Income which is not part of Regular Accounts - CIT(A) directed the AO that levy penalty....
September 16, 2019 Case Laws Income Tax

Allowance of wage expenses - Unsigned vouchers - most of the payments are in cash - Though 100% disallowance by AO was not justified but in the given facts and......
September 15, 2019 Circulars SEBI

Schemes of Arrangement by Listed Entities and (ii) Relaxation under Sub-rule (7) of Rule 19 of the Securities Contracts (Regulation) Rules, 1957
September 15, 2019 Circulars DGFT

Annexure I to Appendix 2A revised - laying down the procedure for import of various items under Tariff Rate Quota under different Trade Agreement.
September 15, 2019 Circulars SEBI

Additional commodities as Eligible Liquid Assets for Commodity Derivatives Segment
September 15, 2019 Notifications Income Tax

CBDT authorises that the Assistant Commissioner of Income-tax (e-Verification), having headquarter at Delhi, to act as prescribed Income-tax Authority for the purpose of....
September 15, 2019 Notifications SEBI

Renewal of recognition for "Metropolitan Stock Exchange of India Limited" one year
September 14, 2019 Case Laws GST

Provisional attachment of property - Just because, some proceedings are initiated under Section 67 by itself would not be sufficient to arrive at the satisfaction that......
September 14, 2019 Case Laws GST

Provisional attachment of property - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the......
September 14, 2019 Case Laws Income Tax

High Pitched Scrutiny Assessment - the rejection of the petitioner's complaint by the Local Committee will not prejudice the rights of the petitioner to pursue the......
September 14, 2019 Case Laws Income Tax

Where the assessee had received the alleged subvention amount or the subsidy as referred to by the Assessing Officer / TPO / DRP, the amount received by assessee from......
September 14, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAB - surrender of additional income during search - assessee had himself admitted to the fact that there were discrepancies and unrecorded......
September 14, 2019 Case Laws Income Tax

Additional depreciation - Once the activity of the assessee is converting the large stone blocks into aggregate which is after undergoing the process of crushing then......
September 14, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - information received from the Investigation Wing of the Revenue is on the basis of material seized during search proceedings u/s. 132 -....
September 14, 2019 Case Laws Income Tax

Addition u/s 68 - Loans taken from non-resident Indians - the Revenue has taken the contradictory stand in two different assessment years. - No allegation of the Revenue....
September 14, 2019 Case Laws Customs

Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions -......
September 14, 2019 Case Laws Service Tax

Classification of services - Business Auxiliary Services or not - amounts received by the Appellants from the vehicle manufacturer/ dealer and accounted by them in their....
September 14, 2019 Case Laws Service Tax

Refund claim - time limitation - relevant date - the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in......
September 14, 2019 Case Laws Central Excise

Refund claim - CENVAT Credit reversed in excess of what was required to be reversed - in the present case, the final adjustment happens on 30.11.2017 and that is the......
September 14, 2019 Case Laws VAT and Sales Tax

Set off of tax paid on purchase of raw materials used in the manufacture of tubular poles - Claim rejected on the reasoning that the assessee had not raised any such......
September 14, 2019 Case Laws VAT and Sales Tax

Illegal detention of goods along with vehicle - No doubt, the department may have good case on merits in respect of certain illegal activities alleged to have been......
September 14, 2019 Case Laws Indian Laws

Grant of Bail - commission of fraud punishable u/s 447 of the Companies Act, 2013 - siphoning off of funds - The High Court has failed to apply its mind to all the......
September 14, 2019 Case Laws Indian Laws

Demand of Interest on account of delay in payment of the penalty - The interest on such penalty being a statutory levy is required to be paid - the petitioner is......
September 13, 2019 Notifications DGFT

Export Policy of Onions- Imposition of Minimum Export Price (MEP)
September 13, 2019 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
September 13, 2019 Notifications Income Tax

Cost Inflation Index for the financial year 2019-20 notified as 289 - Seeks to amend Notification No. 26/2018 dated 13/06/2018
September 13, 2019 Notifications Income Tax

Central Government makes the directions giving effect to the E-assessment Scheme, 2019
September 13, 2019 Case Laws GST

Refund of IGST - The respondents are directed to pay the balance amount i. e. , IGST minus higher rate of duty drawback already availed by the petitioner within the time....
September 13, 2019 Case Laws GST

Provisional attachment to protect revenue - The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard......
September 13, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The assessee's specific case was that they were advised to file the return of income in a particular fashion and prior to the assessment.....
September 13, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 54 - allegation that thee property which was named as 'Gupta House' was actually an 'industrial plot' and not a......
September 13, 2019 Case Laws Income Tax

Warrant of Arrest issued by Recovery Officer - notice to show cause not issued - prescribed procedure was not followed - The impugned order is procedurally ultra-vires......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...