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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 301 to 350 of 510 Records

1 ....3 4 5 678 9 10 11

September 13, 2019 Case Laws Income Tax

Merely for the reason that there were high volume of sales in the month of October on account of festival, the sales cannot be extrapolated to the other months for......
September 13, 2019 Case Laws Income Tax

Depreciation on let out properties u/s 32 - use of properties for the purposes of business of the assessee. - no deprecation u/s 32 can be allowed on these two......
September 13, 2019 Case Laws Income Tax

Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the.....
September 13, 2019 Case Laws Income Tax

Disallowance of 50% depreciation, interest, loan processing charges, life tax & insurance on the car acquired by the firm in the name of the partner - Claim to be......
September 13, 2019 Case Laws Customs

Extension of anti-dumping circumvention duty - retrospective effect - It is seen that the Designated Authority, without examining whether the anti-dumping duty should be....
September 13, 2019 Case Laws Service Tax

Valuation- C&F Agent service - inclusion of reimbursable expenses - all these expenses were reimbursed by the appellant for the various purposes incurred for carrying on....
September 13, 2019 Case Laws Service Tax

Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an......
September 13, 2019 Case Laws Central Excise

Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot......
September 13, 2019 Case Laws VAT and Sales Tax

Refund of extra amount deposited during the pendency of appellate proceedings - petitioner claims that entire burden has been born but it only - anthis Court in exercise....
September 13, 2019 Case Laws VAT and Sales Tax

Issuance of C-Forms - validity of Notification dated 11.10.2017 - interpretation of statute - amendment and scope of the word 'goods' - Situation of CST post GST -......
September 13, 2019 Case Laws VAT and Sales Tax

Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing....
September 13, 2019 Case Laws Indian Laws

Uber’s discount and incentive policy - Abuse of Dominant Position - so long as this dominant position, whether directly or indirectly, imposes an unfair price in......
September 13, 2019 Case Laws VAT and Sales Tax

Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be......
September 13, 2019 Case Laws VAT and Sales Tax

Nature of activity - service or not - levy of VAT or Service Tax - no certificate produced from the clients in support of the petitioners' claim that all materials were.....
September 12, 2019 Circulars FEMA

No Industrial Licence/Arms Licence is required for the manufacture of any parts or accessories in Defence Sector, unless they are specifically listed in any of the......
September 12, 2019 Circulars Income Tax

Procedure for identification and processing of cases for prosecution under Direct Tax Laws
September 12, 2019 Case Laws GST

Contempt petition - wilful obedience - Re-opening the common portal to enable the petitioner to file Tran-1 Form - application was rejected after consideration by the......
September 12, 2019 Case Laws Income Tax

Deduction of interest - allegation that assessee had lent money from borrowed funds to the husband - principles of commercial expediency - CIT(A) decided the case......
September 12, 2019 Case Laws Income Tax

Validity of Assessment - Proceedings initiated after search - instead of issuing notice u/s 153C, notice was issued u/s 147/148 - Assessment order passed u/s 143(3) -......
September 12, 2019 Case Laws Income Tax

CIT(A) deleted additions by admitting the fresh evidence - whether the same is contravention of Rule 46A of the I.T. Rules - a letter was addressed to AO during......
September 12, 2019 Case Laws Income Tax

Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The......
September 12, 2019 Case Laws Income Tax

Deduction u/s 80IB(11A) - certain fruits and vegetables would require processing and preservation for their long shelf-life. As long as the end product is also......
September 12, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT has proceeded to revise the scrutiny assessment order and directing the AO to decide the issue afresh i.e. for making rowing enquiry which is.....
September 12, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAA - allegation that, assessee had not accounted for this surrendered income in his books of account on the date of search and further the......
September 12, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - sale of property - non-disclosure of the second sale deed - penalty restricted to the extent of non-disclosure of the second sale deed to be......
September 12, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - “to convert plays into episodes on T.V.” - CIT has wholly misread the objects - ITAT correctly allowed the......
September 12, 2019 Case Laws Income Tax

Entitlement to weighed deduction u/s 36(1)(iia) - allowance of standard deduction - the legislature intended to use the phrase “chargeable under the head salaries” for......
September 12, 2019 Case Laws Income Tax

Where the assessment order forming the basis of proceedings u/s 263 are themselves invalid, the order passed u/s 263 cannot survive and it is also a nullity. - AT
September 12, 2019 Case Laws Service Tax

Validity of show cause notice - As the audit objection raised by the revenue has already been settled by them on 18.05.2007, in that circumstances, on the same audit......
September 12, 2019 Case Laws Income Tax

Exemption u/s 11 - Where the assessee society is at nascent stage then it cannot be expected that the society must do some charitable work before seeking grant of......
September 11, 2019 Circulars GST

Annual returns in GSTR 9 - clarifications
September 11, 2019 Circulars Customs

Disposal of seized/confiscated foreign origin liquor
September 11, 2019 Case Laws Income Tax

Deduction u/section 80(IA)(10) r.w.s 10AA(9) - AO made the additions on the ground that, by giving deductions of interest on capital and remuneration to partner of the......
September 11, 2019 Case Laws Income Tax

Undisclosed income - extra amount subject to verification - Assessee in his search statement clearly stated that investment mentioned in Col B of the seized excel sheet.....
September 11, 2019 Case Laws Money Laundering

Money Laundering - Levy of penalty - failure on the part of banks regarding suspicious transactions - Even if it is assumed that the sting operation was conducted prior.....
September 11, 2019 Case Laws Central Excise

Extension of time for making pre-deposit - As the department has been able to recover the amount of ₹ 2.61 Crore, we are of the view that the applicants may not be....
September 11, 2019 Case Laws Indian Laws

Dishonor of Cheque - The petitioner cannot be prosecuted in her capacity solely on the ground that she was director of the said company as on the date of the issuance of....
September 11, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - non-delivery of notice of demand upon the Corporate Debtor - the Adjudicating Authority was empowered to reject the same for failure on the part of.....
September 11, 2019 Case Laws Service Tax

Levy of penalty u/s 76 - the doubts in the mind of the appellant as to taxability or otherwise of the renting activity was in good faith, which is also due to the fact......
September 11, 2019 Case Laws Central Excise

Issue of fresh show cause notice after the withdrawal of the first SCN - The issue that once an SCN was issued whether the same is permitted to be withdrawn without......
September 10, 2019 Case Laws Customs

Respondent is not justified in waiting till the last date of limitation for filing appeal and then proceed to decide whether the order could be implemented or not. - The....
September 10, 2019 Case Laws Income Tax

Disallowance of deduction claimed u/s. 10AA for 6th and 8th assessment years - non-fulfilment of conditions imposed by the development Commissioner - since the assessee.....
September 10, 2019 Case Laws Income Tax

Addition on account of foreign exchange loss u/s 37(1) - Assessee in the subsequent assessment year has offered the amount of trading advance as income including the......
September 10, 2019 Case Laws Customs

Advance Authorization Scheme - supplies made to SEZ units - non-furnishing of bill of export - export obligation in respect of supplies made to SEZ can be established by....
September 10, 2019 Case Laws Central Excise

Imposition of penalties - penalties u/r 13 (1) of Cenvat Credit Rules - appellant have acted as mediator in arranging the cenvat credit or fraudulent rebate - since the.....
September 10, 2019 Case Laws Service Tax

Taxability - Health Services - The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance......
September 10, 2019 Case Laws VAT and Sales Tax

Maintainability of petition - alternative remedy of appeal - the appeal is certainly not going to be an appeal from “Caesar to Caesar’s wife”. There is a statutory......
September 10, 2019 Case Laws Income Tax

Question of law or facts - on the facts and circumstances of the instant case, as the plea of limitation turns on facts and as it is clearly not a pristine question of......
September 10, 2019 Case Laws Income Tax

Reopening of assessment beyond the period of six years - directions of the appellate authority to re-open the case - exclusion of certain period u/s 150 - whether the......
September 10, 2019 Case Laws Income Tax

Addition on account of loss incurred by the assessee on account of forward and option derivative contract - loss arising from 'Marked to Market' valuation is allowable......

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H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

H: Battle over Betel Nut Classification: Roasted or Raw for Customs Duty?...

H: Account freeze for tax (custom duty) evasion without legal order decla...

H: Seized gold not liable for confiscation due to lack of evidence.

H: Waiver for oppression proceedings in companies: Strict conditions apply.

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...

A: Director Identification Number