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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

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September 4, 2019 Case Laws GST HC

Detention of Goods Unjustified After Valid E-WAY BILL Confirmed; Proceedings Should End, Case Highlights.
September 4, 2019 Case Laws Income Tax HC

High Court Limits Role u/s 260A: No Reexamination of Facts on Unexplained Income u/s 69.
September 4, 2019 Case Laws Income Tax HC

Application Filed u/s 220(6) to Stay High-Pitched Demand; Applicant Must Deposit 10% of Demand Amount.
September 4, 2019 Case Laws Income Tax AT

Court Deletes Income Additions Due to Lack of Evidence Linking Excess Stock to Assessee in Survey Proceedings.
September 4, 2019 Case Laws Income Tax AT

Golf Course Membership Fees Taxable in Relevant Years, Not Year Received u/s 5 of Income Tax Act.
September 4, 2019 Case Laws Income Tax AT

Golf Course Depreciation Rate Set at 25% as "Plant and Machinery" Under Income Tax Act.
September 4, 2019 Case Laws Income Tax AT

Provident Fund and ESIC Additions Must Be Considered in Section 10A Deductions, Court Rules Against Revenue Argument.
September 4, 2019 Case Laws Income Tax AT

Taxpayer Wins Full Deduction u/s 80IC After Supreme Court Ruling in Aarham Softronics Case.
September 4, 2019 Case Laws Income Tax AT

ITAT Overturns Denial of 12AA Registration for Education Charity; Confirms Activities Align with Section 2(15) Charitable Purposes.
September 4, 2019 Case Laws Income Tax AT

Notice u/s 148 Cannot Be Issued for Mere Verification; Jurisdictional Satisfaction Is Mandatory for Reopening Assessment.
September 4, 2019 Case Laws Customs HC

Petitioner's Request to Testify via Agent Denied u/s 108(3) of Customs Act Due to Gender.
September 4, 2019 Case Laws Customs HC

Retrospective Amendments Cannot Remove Vested Rights or Nullify Accrued Liabilities for Export Oriented Units.
September 4, 2019 Case Laws Customs AT

DFIA Benefit for Green Cardamom Valid Despite CTH or ITC (HS) Code Discrepancies, Description Suffices for Import Authorization.
September 4, 2019 Case Laws Customs AT

Revenue Appeal Dismissed Over Lack of Evidence on Betel Nut Origin and Smuggling Route.
September 4, 2019 Case Laws Service Tax HC

Appeal Dismissed for Late Filing and Non-Payment of Required Amount Under the 1994 Act; Order Upheld.
September 4, 2019 Case Laws Service Tax AT

Appellant Liable for Service Tax on Foreign Bank Guarantees Under Reverse Charge Mechanism.
September 4, 2019 Case Laws Service Tax AT

Appellants Win Refund Claim on Unjust Enrichment; Chartered Accountant Proves Tax Not Passed to NHAI.
September 4, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed: No Suppression of Facts Found in Rule 9(1)(bb) Case on Reverse Charge Service Tax.
September 3, 2019 Notifications Customs

Amendment to Notification No. 57/2000-Customs updates import duty exemptions for gold, silver, and platinum under specific schemes.
September 3, 2019 Circulars Customs

New Circular Requires Mono-Cartons for Bottled in Origin Alcohol in Bonded Warehouses to Enhance Security and Compliance.
September 3, 2019 Circulars Central Excise

Guidance Issued on Handling Show Cause Notices Post-M/s Mangali Impex Judgment for Central Excise Compliance.
September 3, 2019 Case Laws Income Tax HC

Revenue from Agricultural Land Sales Excluded from MAT Book Profit, No Specific "Revenue" Definition in Act.
September 3, 2019 Case Laws Income Tax AT

Assessee's Income u/s 44AD Challenged Due to Lack of Evidence on Cash Deposits from Civil Contracts.
September 3, 2019 Case Laws Income Tax AT

Disallowance u/s 40A(3) for Cash Payments Over Rs. 20,000 During Cricket Event Confirmed.
September 3, 2019 Case Laws Income Tax AT

Tax Benefits Allowed for Crude Oil Exploration as Production Activity u/ss 80IB & 80IC.
September 3, 2019 Case Laws Income Tax AT

Oil Wells as Composite Plant: No Impact on Section 80IB Deductions for Crude Oil Production.
September 3, 2019 Case Laws Income Tax AT

Delay in Filing Miscellaneous Application Dismissed Due to Lack of Provision for Condonation of Delay.
September 3, 2019 Case Laws Income Tax AT

Carry Forward Losses Cannot Be Denied Due to Absence in System-Generated Acknowledgment if Properly Filed Electronically.
September 3, 2019 Case Laws Income Tax AT

Assessee Cannot Use Mixed Accounting System; Must Choose Between Cash or Mercantile for All Entries.
September 3, 2019 Case Laws Customs HC

DGFT ordered to decide on license renewal and advance authorization in 6 months; DRI to provide evidence if found.
September 3, 2019 Case Laws Customs HC

Customs Officer Cleared of Duty Loss Charges; Further Prosecution on Same Facts Barred by Law.
September 3, 2019 Case Laws Customs AT

Re-imported goods by EOU re-exported within three years; duty demand deemed unsustainable u/r.
September 3, 2019 Case Laws Customs AT

Imported IT Software Licenses Reclassified: Use Rights Documents Now Under CTH 4907, Not CTH 8523 8020.
September 3, 2019 Case Laws Companies Law HC

Company Law Board's Powers in Oppression Cases: Authority to Decide Employee Salaries in Interim Management Arrangements.
September 3, 2019 Case Laws Service Tax AT

Appellant's 1146-Day Appeal Delay Raises Concerns Over Withholding Information from Tribunal; Transparency Issues Highlighted.
September 2, 2019 Act Rules SEBI

SR Equity Shares Lock-In Period Extended Under Amended SEBI Regulation 16 Until Conversion or Specified Duration Ends.
September 2, 2019 Act Rules SEBI

SEBI Updates Guidelines for SR Equity Shares Eligibility in Initial Public Offers under Regulation 6(3) to Ensure Compliance.
September 2, 2019 Notifications SEBI

SEBI Regulations Govern SR Equity Shares with Superior Voting Rights Compared to Regular Shares in India.
September 2, 2019 Case Laws GST HC

Court Grants Ad-Interim Order: GSTR-3B Not Considered a "Return" u/s 39, Delayed Filing Fees Challenged.
September 2, 2019 Case Laws Income Tax HC

Prosecution u/s 279 can proceed despite penalty reduction; petitioners still benefit from Section 279 (1A) rights.
September 2, 2019 Case Laws Income Tax HC

ITAT's Rejection of Assessee's Plea Questioned; Tribunal Criticized for Ignoring Improper Document Consideration.
September 2, 2019 Case Laws Income Tax HC

Trust Exemption Under Income Tax Act Sections 11 and 12 Not Retroactive to Prior Assessment Years.
September 2, 2019 Case Laws Income Tax HC

Petitioners face penalties for not depositing deducted taxes on time u/ss 276B and 278B of the Income Tax Act.
September 2, 2019 Case Laws Income Tax AT

Penalty Confirmed for Cash Loan Violation u/s 269SS; Assessee's Defense Lacked Evidence.
September 2, 2019 Case Laws Income Tax AT

Arbitration Resolves Income Tax Dispute Over SRO Value vs. Actual Payment u/s 56(2)(vii)(b) Exception.
September 2, 2019 Case Laws Income Tax AT

Penalty for Concealment Not Justified u/s 271(1)(c) When Income Estimated by Net Profit Rate.
September 2, 2019 Case Laws Income Tax AT

Interest Income from Bank Deposits Eligible for Business Gains Deduction u/s 80P(2)(a)(i) of Income Tax Act.
September 2, 2019 Case Laws Income Tax AT

Section 56(2)(viib): Assessee Proves Genuine Share Transactions, Avoids Additions with Valuer's Report Showing Fair Share Price.
September 2, 2019 Case Laws Income Tax AT

Court Rules Bank Can't Deduct Losses Tied to Securities Scam; Not a Business Loss Under Tax Law.
September 2, 2019 Case Laws Income Tax AT

College Staff TDS: Payments to Teachers, Lecturers Fall u/s 192 Due to Employee-Employer Relationship.

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