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Highlights / Annotations / Catch Notes For September of 2019

Home Highlights September September 2019 Year 2019

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Showing 451 to 500 of 510 Records

1 ....6 7 8 91011

September 4, 2019 Case Laws GST

Expiry of the E-WAY BILL - Detention of goods alongwith vehicle - Once the assessing authority has recorded in his proceedings that the E-WAY BILL has been generated,......
September 4, 2019 Case Laws Income Tax

Unexplained income of the assessee u/s 69 - While exercising power u/s 260A we cannot consider ourselves as the Third Appellate Authority and reexamine the facts - HC
September 4, 2019 Case Laws Income Tax

Application u/s 220(6) for stay of unreasonably high-pitched and that enforcement of recovery of the demand - applicant directed to deposit 10% of the demand.
September 4, 2019 Case Laws Income Tax

Addition made on account of valuation of stock found in the survey proceedings - reliance upon statement by the son of the proprietor who is partner in another......
September 4, 2019 Case Laws Income Tax

Accrual of income - advance receipt of golf course membership fee - Merely because the income, which is pertaining to subsequent years, is received by the assessee in......
September 4, 2019 Case Laws Income Tax

Rate of depreciation on golf-course - “building” OR “plant and machinery” - the golf course is a plant on which assessee is entitled to the depreciation at the rate of......
September 4, 2019 Case Laws Income Tax

Computing the deduction u/s 10A - addition made on account of the disallowance of the provident fund/ ESIC payments u/s 36(v) r.w.s 2(24) (x) - The contention of the......
September 4, 2019 Case Laws Income Tax

Deduction u/s 80IC - substantial expansion after claim 100% deduction - AO allowed the claim of 30% as against 100% claimed by the assessee - following the decision of......
September 4, 2019 Case Laws Income Tax

Denial of registration u/s. 12AA - Charitable activity u/s 2(15) - quality education - running an existing institution - further, adoption of a running school and......
September 4, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148 cannot be issued for verification of information, but here the jurisdictional satisfaction is the essential requirement.....
September 4, 2019 Case Laws Customs

Request for personal presence of the petitioner as a witness through the authorised agent since the petitioner is a woman - Section 108(3) of the Customs Act - Plea of......
September 4, 2019 Case Laws Customs

100% EOU - the petitioner could have obtained extension of the time limit not exceeding 5 years - It is well-settled that even a retrospective amendment will not take......
September 4, 2019 Case Laws Customs

Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods.....
September 4, 2019 Case Laws Customs

Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were......
September 4, 2019 Case Laws Service Tax

Appellate authority summarily dismissed the appeal on two counts, firstly, on the point of delay and secondly, on the point of non-deposit of necessary pre-requisite......
September 4, 2019 Case Laws Service Tax

RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank......
September 4, 2019 Case Laws Service Tax

Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the......
September 4, 2019 Case Laws Central Excise

CENVAT Credit - Rule 9(1)(bb) - credit of service tax after issuing SCN -suppression of facts for non-payment of service tax under reverse charge basis - the proceeding,....
September 3, 2019 Notifications Customs

Exemption in relation to import of gold, silver and platinum imported under specified schemes - Seeks to amend Notification No. 57/2000-Customs, dated the 8th May, 2000
September 3, 2019 Circulars Customs

Putting of mono-cartons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses
September 3, 2019 Circulars Central Excise

Adjudication of Show Cause Notices issued by DRI, DGCEI, SIIB, Preventive etc in light of the judgment in the case of M/s Mangali Impex
September 3, 2019 Case Laws Income Tax

MAT computation - exclusion of revenue generated from sale of agriculture land from the book profit - In the absence of any specific definition as to what constitutes......
September 3, 2019 Case Laws Income Tax

Addition regarding cash deposit made in the bank account - it is contended that, assessee had filed return of income u/s.44AD and deposit was made from the civil......
September 3, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - Assessee failed to prove that payment was made to different vendors at the spot where the cricket match was conducted for buying food items for....
September 3, 2019 Case Laws Income Tax

Disallowance 80IB / 80IC - Manufacturing or production activity or not - assessee admittedly drills / explores crude oil for the purpose of refining the same to various.....
September 3, 2019 Case Laws Income Tax

Disallowance 80IB - crude oil production - separate eligible undertaking - treating the oil wells as a composite plant for sec. 32(2A) investment allowance deduction......
September 3, 2019 Case Laws Income Tax

Condonation of delay for filing of the Miscellaneous Application - Miscellaneous Application filed belatedly due to late response from the DRP - when there is no......
September 3, 2019 Case Laws Income Tax

Disallowance of carry forward of losses - Once the amount is duly claimed in the return of income filed electronically as well as also shown in the computation of......
September 3, 2019 Case Laws Income Tax

Interest income - system of accounting - The assessee is not permitted to use mixed or hybrid system of accounting under which some items of income / expenditure are......
September 3, 2019 Case Laws Customs

Refusal to renew license - Redemption of advance authorization - revalidation of advance authorization - DGFT directed to take an informed decision within a period of......
September 3, 2019 Case Laws Customs

Proceedings against the officer of Customs - caused loss of customs duty and wrongful gain to the accused - the petitioner has been exonerated of the charges on merits......
September 3, 2019 Case Laws Customs

100% EOU - re-import for re-processing - a period of three years is provided from the date of exportation for repair and reconditioning and the appellant re-exported the....
September 3, 2019 Case Laws Customs

Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits......
September 3, 2019 Case Laws Companies Law

Oppression and Mismanagement - Power of CLB to decide the issue of salary - Passing directions regarding the employees of the Company is an interim arrangement regarding....
September 3, 2019 Case Laws Service Tax

Condonation of delay of 1146 days in filing the Appeal - the Appellant has not even disclosed as to on what date the letter sent by the Department was received by the......
September 2, 2019 Act Rules SEBI

SR equity shares shall be under lock-in until conversion into equity shares having voting rights same as that of ordinary shares or shall be locked-in for a period......
September 2, 2019 Act Rules SEBI

SR equity shares - Eligibility requirements for an initial public offer - New Guidelines issued as sub-regulation (3) to regulation 6
September 2, 2019 Notifications SEBI

Regulations for SR equity shares - "SR equity shares" means the equity shares of an issuer having superior voting rights compared to all other equity shares issued by that issuer.
September 2, 2019 Case Laws GST

Levy of late fees for the late filing of the Form GSTR-3B - The submission is that the GSTR-3B cannot be read in Section 39 as Return - The writ applicants have been......
September 2, 2019 Case Laws Income Tax

Continuance of Prosecution proceedings u/s 279 where penalty has been reduced - it can only be said that the petitioner would be entitled to the benefit of Section 279......
September 2, 2019 Case Laws Income Tax

Validity of order of ITAT rejecting the application of assessee - the assessee had raised an issue regarding consideration of certain documents which had never been......
September 2, 2019 Case Laws Income Tax

Exemption u/s 11 - retrospective effect - On registration of the Trust, benefit under Section 11 and 12 would be available to the assessee from the assessment year......
September 2, 2019 Case Laws Income Tax

TDS default - Offences punishable u/s 276B r.w.s. 278B - the petitioners have deducted tax at source but failed to credit the same to the account of the Central......
September 2, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - violation of provision 269SS - assessee has given promissory note and accepted the loan in cash - The contention of the assessee that the......
September 2, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference amount between the SRO value and the actual consideration paid - dispute between the parties settled through arbitration - no......
September 2, 2019 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Rejection of books of accounts - where the income has been estimated in the hands of the assessee by applying net profit rate, there is no....
September 2, 2019 Case Laws Income Tax

Deduction u/s. 80P - Interest income earned from bank deposits is assessable as profits and gains of business in the hands of assessee and accordingly deduction u/s.......
September 2, 2019 Case Laws Income Tax

Additions u/s 56(2)(viib) - share application money received - share premium - assessee has proved identity and genuineness of the transactions by filing necessary......
September 2, 2019 Case Laws Income Tax

Disallowance of deduction being the loss/ expenditure/outgo from coffers of bank - For some reason best known to the appellant bank, proceeds were credited in the......
September 2, 2019 Case Laws Income Tax

TDS u/s 192 or 194J - there was employee and employer relationship between the college teachers/lecturers/staff - payments made to teachers/ lecturers/ staff by the......

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

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

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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