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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 401 to 450 of 510 Records

1 ....5 6 7 8910 11

September 7, 2019 Case Laws Customs

Re-classification of imported goods - Import of ‘stickers’ and ‘license’ for Windows XPE Embedded software - The declaration in the shipping bill, according to us, in......
September 7, 2019 Case Laws Money Laundering

Offence under PMLA - Irregularities in Foreign Investment Promotion Board (FIPB) clearance given to the INX Media for receiving foreign investment above against approved....
September 7, 2019 Case Laws Service Tax

Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the......
September 7, 2019 Case Laws Central Excise

Refund of duty paid under mistake - The refund has been claimed on the ground of erroneous payment of duty. In view of the clear provision of section 11B(1), the onus of....
September 7, 2019 Case Laws Central Excise

Whether it is open to Central Excise Authority to change the classification made by the Customs Authority? - It is apparent that two authorities i.e. Customs and Excise.....
September 7, 2019 Case Laws Central Excise

Process amounting to manufacture or not - Bees Wax cleared by the Appellant cannot be said to be manufactured by subjecting the raw Bees waxinto the processes of......
September 6, 2019 Circulars Income Tax

Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20
September 6, 2019 Circulars Customs

IGST Refund Week from 06.09.2019 to 12.09.2019 and Rectification of Invoice Mis-match (SB005), GSTN Number Mismatch (SB003), EGM/Stuffing errors (SB002), Mismatch in......
September 6, 2019 Circulars Customs

Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods - before allowing clearance in cases of......
September 6, 2019 Case Laws Customs

Maintainability of appeal before HC or SC - The only question that is involved is whether the assessee had violated the conditions of the exemption notification by not......
September 6, 2019 Case Laws Service Tax

Demand of service tax - different approach of the revenue against the different assessees who provides similar services - different yardsticks cannot be adopted for......
September 6, 2019 Case Laws Central Excise

Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a.....
September 6, 2019 Case Laws VAT and Sales Tax

Recovery of tax dues - Deletion/withdrawal of charge and attachment on property - right of the purchaser of the property - Any transfer attempted or made to......
September 6, 2019 Case Laws VAT and Sales Tax

Levy of Entry Tax at the rate of 12.5% treating Excavators as “motor vehicles” and/or at par with the “motor vehicles” is hereby held to be illegal, discriminatory,......
September 6, 2019 Case Laws VAT and Sales Tax

PIL - taking away the earlier vested powers to make best judgment assessment - Deletion of the provisions of Section 29(5) from the Goa Value Added Tax Act, 2005 - The......
September 6, 2019 Case Laws Income Tax

Addition u/s 40A(2)(b) - payment sub-contractors who are the relative of the partners - the authority had rightly disallowed the expenditure so claimed by the assessee - HC
September 6, 2019 Case Laws Income Tax

Non-passing of separate draft order pursuant to restoration by the Dispute Resolution Panel (DRP) - non- adhering statutorily mandated procedure - Order of DRP restoring....
September 6, 2019 Case Laws Income Tax

Rate of TDS - payment to non residents - rate to be applied on the payments made by assessee to a non-resident company - @25% u/s 206AA in the absence of PAN or 10% as......
September 6, 2019 Case Laws Income Tax

Reliance of Audit report in the absence of books of accounts - in case where books are not made available for AO’s verification the AO should rely on the Audit Report......
September 6, 2019 Case Laws Income Tax

Rectification u/s 154 - non reliance or consideration of binding decisions of the superior court while pronouncing an order / judgement - appeal of the assessee dismissed - AT
September 6, 2019 Case Laws Income Tax

Capital Gain - Receipt of consolidated amount - where a gain from one of capital assets was a short-term capital gain while from other it was a long term capital gain,......
September 6, 2019 Case Laws Income Tax

Setting off of the expenditure against the Capital gains - all these expenses had to be incurred for proper liquidation of assets of the company - expenses in question......
September 6, 2019 Case Laws Customs

Principles of Natural Justice - non-receipt of notice for personal hearing - the second respondent is unable to satisfactorily establish the service of notice of......
September 6, 2019 Case Laws Customs

Valuation - relevant date - it is not made clear in the said notification itself that as to whether such value has to be arrived only on the date of filing the Bill of......
September 6, 2019 Case Laws Customs

Source of Gold bars of foreign origin - Received under Will - The Revenue’s appeals which are only against conversion of absolute confiscation into option of redemption,....
September 6, 2019 Case Laws SEBI

Manipulative transactions - artificial trades - the same set of buyers and sellers who were repeatedly buying and selling and creating artificial volumes without even......
September 6, 2019 Case Laws Service Tax

Delay in filing of appeal - Once appeal was registered, without noting any delay and without notice to the appellant, the Appellate Authority could not have held that......
September 6, 2019 Case Laws VAT and Sales Tax

Disallowance of tax credit - Input tax credit cannot be disallowed by working out the percentage of purchases made from a dealer whose registration is cancelled, without....
September 6, 2019 Case Laws Indian Laws

Retirement from service with immediate effect - petitioner being an IRS Officer - claim of damages - the order passed under Rule 56(j) of Fundamental Rules cannot be......
September 5, 2019 Notifications Customs

Duty of customs incresed by 5 percent, for a period of 180 days, on imports of RBD Palmolein/Palm Oil originating in Malaysia and imported under India-Malaysia......
September 5, 2019 Circulars DGFT

Fixation of Standard Input Output Norms for Food Products (Product Code: ‘E’)
September 5, 2019 Circulars Customs

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
September 5, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - an advance or loan to to any concern in which such shareholder is a member or a partner and in which he has substantial interest - the......
September 5, 2019 Case Laws Income Tax

Revision u/s 263 - capital loss on account of share transactions - An order passed u/s 263 based on a mistake of fact, cannot be sustained. This is not a case of non......
September 5, 2019 Case Laws Income Tax

Power of CIT(A) u/s 251 - new source of income - two additions of the labour charges and sundry creditors made on the basis of the profit and loss account, and......
September 5, 2019 Case Laws Income Tax

Capital asset u/s 2(14) - whether loan given to its subsidiary in India, by the foreign company constitute capital asset - Held Yes - Revenue has not been able to point.....
September 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment......
September 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - re-assessment even if in case where return was not scrutinized before the income chargeable to tax has escaped before acceptance......
September 5, 2019 Case Laws Income Tax

Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not.....
September 5, 2019 Case Laws Income Tax

Penalty under Section 271(1)(c) - The assessee is not an individual, but a company, which is an association of persons consisting of other corporate giants - the......
September 5, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - MAT - Book profit u/s 115JB - The inclusion or otherwise of the capital gains in the capital reserve account directly without routing it through.....
September 5, 2019 Case Laws Income Tax

Income from other sources - revised return of income filed to reduce the agricultural income - though the assessee claimed lesser amount of the same subsequently,......
September 5, 2019 Case Laws Insolvency and Bankruptcy

Application for withdrawal of CIRP - Application by the promoter / corporate debtor approved by the committee of creditors - even if the asset of the ‘Corporate Debtor’.....
September 5, 2019 Case Laws Central Excise

Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a......
September 5, 2019 Case Laws VAT and Sales Tax

Input tax credit - deemed assessment - if the rights to revise the assessment order is construed as a statutory right under TNVAT Act, the rights do not get......
September 5, 2019 Case Laws Indian Laws

Arbitration Proceedings - Period of limitation - The period during which the parties were bona fide negotiating towards an amicable settlement may be excluded for the......
September 4, 2019 Notifications GST - States

Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 - details of all the challans in respect of goods dispatched to a job worker
September 4, 2019 Circulars DGFT

Allocation of preferential export of sugar to USA under TRQ for the year 2019-20
September 4, 2019 Circulars Customs

IGST refunds - mechanism to verify the IGST payments for goods exported out of India in certain cases
September 4, 2019 Case Laws FEMA

CBI investigation for violation of provisions of FCRA - Cancellation of registration under FCRA - Just because out of thirteen thousand NGOs, whose licences had been......

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What's New:
Latest Circulars

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 ...

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

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