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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 351 to 400 of 510 Records

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September 10, 2019 Case Laws Income Tax AT

ITAT cannot issue orders u/s 254(2) more than six months after the original order date.
September 10, 2019 Case Laws Income Tax AT

Assessment Reopened u/s 147 by Transferred AO is Void, Invalidating Resulting Orders.
September 10, 2019 Case Laws Income Tax AT

Tax Case: Section 68 Addition for Loan as Accommodation Entry Involving SEBI-Barred Director's Unregistered Firm.
September 10, 2019 Case Laws Income Tax AT

Assessment Reopened u/s 147 for Excess Deduction Claim; Share Premium Excluded from Capital Employed Calculation.
September 10, 2019 Case Laws Income Tax AT

Section 68: Exempt Investor Status Alone Doesn't Justify Unexplained Share Capital; Section 10(36) Not Sufficient.
September 10, 2019 Case Laws Income Tax AT

Guarantee Fees for Gujarat Government Loans Deemed Revenue Expenditure, No Enduring Benefit or Advantage Gained.
September 10, 2019 Case Laws Income Tax AT

Court Rules Capital Introduction in Firm Justified; Proven Sale of Gold Ornaments Validates Source of Funds.
September 10, 2019 Case Laws Income Tax AT

Taxpayer Can Challenge Reassessment Validity During Section 263 Revision Under Income Tax Act.
September 10, 2019 Case Laws Income Tax AT

Deemed Dividends: Shares Held by Individuals Cannot Be Clubbed with HUF or Partnership Shares u/s 2(22)(e.
September 10, 2019 Case Laws Income Tax AT

Assessing Officer to Evaluate Long-Term Capital Loss from Securities Sale and Allow Carry Forward as per Section 10(38.
September 10, 2019 Case Laws Income Tax AT

Taxpayer Challenges Reassessment: No Proper Notice Served u/ss 147 and 148, Lacks Jurisdiction Per Section 282.
September 10, 2019 Case Laws Customs HC

Court Rules CHA License Revocation Valid Despite Delay in Show Cause Notice Under Regulation 20 (7.
September 10, 2019 Case Laws Insolvency and Bankruptcy SC

Creditor to Bear Costs of Interim Resolution Professional in Insolvency Case Without Committee of Creditors, Authority Decides Expenses.
September 9, 2019 Case Laws Income Tax HC

Sworn Statements Alone Insufficient for Tax Assessment; Corroborative Evidence Required, Says High Court on Section 133A(3)(iii) Case.
September 9, 2019 Case Laws Income Tax HC

Notice to Deceased u/s 147 Invalid, Not Curable u/s 292B, Rules High Court.
September 9, 2019 Case Laws Income Tax HC

Taxpayer's Contribution to Public Welfare Allowed as Deduction u/s 37(1), High Court Rules.
September 9, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned After Assessee's Explanation on Revised TDS Certificate and Late Return Submission Accepted.
September 9, 2019 Case Laws Income Tax AT

Court Rules Against Reopening Assessment u/s 147 Due to Incorrect Facts and Unexplained Cash Deposits.
September 9, 2019 Case Laws Income Tax AT

Court Grants Tax Exemption for Swimming Activities, Denies Exemption for Card-Playing Income u/s 11, Income Tax Act.
September 9, 2019 Case Laws Income Tax AT

Section 56(2)(viib) Income Tax Act: No tax on shares issued at face value; applies only to residents.
September 9, 2019 Case Laws Income Tax AT

Section 56(2)(vii) Exemption: HUF Members' Receipts from Family Estate Not Taxable as Gifts.
September 9, 2019 Case Laws Income Tax AT

Reassessment u/s 147 Must Rely Only on Cited Reasons; External Justifications Are Invalid.
September 9, 2019 Case Laws Companies Law HC

Court Rules "Action" Means "Prosecution" in Section 140(5) of Companies Act, Affecting Auditor Removal Cases.
September 9, 2019 Case Laws Service Tax HC

High Court Allows CENVAT Credit for Transport to Own Unit, Criticizes Tribunal for Misapplying Supreme Court Ruling.
September 9, 2019 Case Laws Central Excise HC

Court Dismisses Appeal Due to Missing Order Copy; Registry Faulted for Accepting Incomplete Petition.
September 9, 2019 Case Laws Central Excise AT

Small Scale Industry Exemption Denied: Clearances Combined as Units Managed by One Individual, One Deemed a Dummy Unit.
September 9, 2019 Case Laws VAT and Sales Tax HC

Full Bench to Resolve Tax Rate Dispute on Bus Body Construction for Customer-Supplied Chassis.
September 9, 2019 Case Laws Indian Laws SC

Supreme Court Rules for Arbitration in Rent Dispute Over Development Agreements, Overturning Lower Courts' Decisions.
September 7, 2019 Notifications Income Tax

Income-tax (6th Amendment) Rules, 2019: Streamlined Exemption Applications & Approval Criteria u/ss 10(23C) and 80G.
September 7, 2019 Notifications Companies Law

National Financial Reporting Authority Rules Amended: Changes to Rules 2, 3, 5, and 11 under Companies Law.
September 7, 2019 Case Laws GST HC

Delayed GST Tran-1 & Tran-2 Filing Causes Double Taxation, Violates Article 19(1)(g) Right to Business Practice.
September 7, 2019 Case Laws GST HC

Rule 117 CGST: Filing Deadlines for GST Tran-1 and Tran-2 are Procedural, Not Mandatory for Transitional Credit.
September 7, 2019 Circulars Central Excise

New Scheme Offers Taxpayers Partial Waivers to Settle Central Excise and Service Tax Disputes Under Sabka Vishwas 2019.
September 7, 2019 Circulars Income Tax

Appeals Allowed Beyond Monetary Limits for Organized Tax Evasion with Board's Special Order.
September 7, 2019 Case Laws Income Tax HC

Court Rules Future Building Expenses Deductible: Accrued Liabilities Not Contingent for Tax Purposes.
September 7, 2019 Case Laws Income Tax HC

Court Approves Delayed TDS Refund with Interest for Person with Disability; Delay Condoned.
September 7, 2019 Case Laws Income Tax HC

Tribunal advised to cite contrary decisions for clarity and efficiency in orders, reducing unnecessary effort and time.
September 7, 2019 Case Laws Income Tax AT

Court Dismisses Appeal for Condonation of 288-Day Delay in Filing Against Revision Order u/s 263.
September 7, 2019 Case Laws Income Tax AT

Consolidated Notices Invalid: Separate Notices Required for Each Assessment Year u/ss 153A, 153C, 143(2) of IT Act.
September 7, 2019 Case Laws Income Tax AT

Revenue's Single Appeal Invalid: Separate Appeals Required for Different Proceedings per Legal Standards.
September 7, 2019 Case Laws Income Tax AT

Painting Sale Gains Not Taxable in 2007-08; Taxed as Long-Term Capital Gains in 2008-09 Under IT Act Sec 2(14.
September 7, 2019 Case Laws Income Tax AT

Section 201(1) Clarification: Assessee Cannot Claim Immunity from TDS Default if Order Issued Within 7 Years.
September 7, 2019 Case Laws Income Tax AT

Income Sent from USA to India for Family Maintenance by Non-Resident Not Taxable Again in India.
September 7, 2019 Case Laws Income Tax AT

Assessee's Bad Debt Write-Off Denied for Lack of Recovery Efforts; Alternative Claim u/s 37 Also Rejected.
September 7, 2019 Case Laws Income Tax AT

Income from CCDs Not a Back-to-Back Transaction; Assessing Officer to Accept Filed Income Return.
September 7, 2019 Case Laws Income Tax AT

Tax Case Examines Allowability of Reimbursement Expenses for Past Service Charges and Payments to Related Parties; Burden on Assessee.
September 7, 2019 Case Laws Income Tax AT

Minimum Alternate Tax Applies to SEZ Units from Assessment Year 2012-13 Despite Section 10AA Exemption Eligibility.
September 7, 2019 Case Laws Income Tax AT

Depreciation on Leased Assets Must Be Allowed in Subsequent Years if Initial Claim is Undisputed: Consistency Principle.
September 7, 2019 Case Laws Income Tax AT

Income Tax Penalty u/s 271(1)(c) Set Aside Due to Missed Deadline Per Section 275(1)(a) Proviso.
September 7, 2019 Case Laws Customs AT

Catalyst "Petromax-MD" Import Denied Exemption as It's Used in Production, Not Plant Maintenance.

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