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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 101 to 150 of 7249 Records

1 234 5 6 7........ 145

December 24, 2019 Case Laws GST HC

Refund of Input tax credit (ITC) under GST - The rights of the parties cannot be subjugated to the poor and inefficient software systems adopted by the Respondents......
December 24, 2019 Case Laws GST HC

Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last......
December 24, 2019 Case Laws Income Tax HC

Levy of additional income tax called “fringe benefit tax” (“FBT”) on fringe benefits provided or deemed to have been provided by an employer to his employees, in......
December 24, 2019 Case Laws Income Tax AT

Exemption u/s 11 - addition of corpus donation - Registration under section 12AA is granted in the subsequent year then exemption cannot be refused in the earlier years.....
December 24, 2019 Case Laws Income Tax AT

Disallowance of set off and carry forward of Long Term Capital Loss of sale of quoted equity shares (STT paid) against LTCG arising on sale of property - the income......
December 24, 2019 Case Laws Income Tax AT

Deduction of interest incurred on zero coupon bonds u/s 36(1)(iii) OR u/s 57(iii) as claimed by the appellant - interest expenditure in respect of opening balance of......
December 24, 2019 Case Laws Income Tax AT

Interest on late payment of TDS u/s 201(1A) - computation of period as "per month or part of the month" - British calendar months or otherwise - identical language in......
December 24, 2019 Case Laws Income Tax AT

Interest on late payment of TDS u/s 201(1A) - For the purpose of computation of interest, the expression month is to be interpreted as period of 30 days and not British calendar.
December 24, 2019 Case Laws Income Tax AT

Applicability of MAT section 115JB to the assessee being a Banking Company - there is not a single decision of the Jurisdictional High Court or even of any other Hon’ble....
December 24, 2019 Case Laws Income Tax AT

Royalty u/s. 91 (vi) OR Business income - sale of software products/ licenses - the said amount received by the assessee is normal business income of the assessee on......
December 24, 2019 Case Laws Customs HC

Interpretation of statute - meaning of the expression ‘reason to believe’ and ‘liable to confiscation’ u/s 110 of the Customs Act, 1962 - import of prohibited goods -......
December 24, 2019 Case Laws Customs HC

Misconduct on the part of Appraiser (Customs) - Since the Inquiry Officer and the disciplinary authority differed on the aspect of the culpability of the conduct, the......
December 24, 2019 Case Laws Companies Law Tri

Permission to revise Board's Report - The Petitioner Company is permitted to revise its Board's Report for the Financial Year 2015-16 in terms of Section 131(1) of the......
December 24, 2019 Case Laws Central Excise AT

Benefit of exemption - if the phrase is considered as a whole then we find that word “independent” qualifies the “texturizer” and not the factory. So if the texturizer......
December 24, 2019 Case Laws VAT and Sales Tax HC

Reopening of completed assessments - escaped turnover - These writ petitions are disposed by upholding the retrospective operation of Section 42(3) of the KVAT Act, but.....
December 24, 2019 Case Laws Central Excise HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules......
December 24, 2019 Case Laws Service Tax HC

Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below......
December 23, 2019 Case Laws GST AAR

Advance Ruling Application - Levy of GST - since the supply of scrap, will not be undertaken/is proposed to be undertaken, by the applicant, thus, this authority is not.....
December 23, 2019 Case Laws GST AAR

Scope of advance ruling authority - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST......
December 23, 2019 Case Laws GST HC

Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the......
December 23, 2019 Case Laws GST HC

Release of detained goods - He cannot have the benefit of a segregated liability in the present context and the procedure prescribed for release of vehicle under the......
December 23, 2019 Case Laws Income Tax SC

Validity of Revision of Income Tax Returns (ITR) after the expiry of the due date prescribed under Section 139(5) on account of the pendency of proceedings for......
December 23, 2019 Case Laws Income Tax HC

Addition u/s 68 - Reason for taking cash loan - The power to make additions under Section 68 of the Act of the un-explained cash credit, requires such an exercise to be.....
December 23, 2019 Case Laws Income Tax AT

Penalty u/s 271F - assessee could not file the return of income because of preoccupation of the employment - there was a refund due, non filing of return of income......
December 23, 2019 Case Laws Income Tax AT

Gains arising on buy-back of shares taxable u/s 46A or under section 45 - “Transfer” in section 46A - section 45 and section 46A operate in different fields. Section 45.....
December 23, 2019 Case Laws Income Tax AT

Not allowing the carry forward of the business loss - If any loss is not be allowed to be carried forward as discussed above, then the revenue has the power to deny the.....
December 23, 2019 Case Laws Income Tax AT

Not accepting the revised return of income and disallowing the claim of loss - Submission of return for losses - there is no specific denial u/s 80 that the return filed....
December 23, 2019 Case Laws Income Tax AT

Penalty u/s.271D - contravention of provision of section 269SS - Accepting Loan / Deposits in cash - transactions with the close relatives - Genuineness of the cash......
December 23, 2019 Case Laws Income Tax AT

Payment of Referral fees to the Doctors by the Appellant - the regulations issued by MCI are qua the doctors/medical practitioners registered with MCI, and the same......
December 23, 2019 Case Laws Income Tax AT

Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in......
December 23, 2019 Case Laws Income Tax AT

Deduction u/s 80IC - factory unit of the assessee falls within the notified area - Even if sales are made to three parties only, there is nothing wrong against the......
December 23, 2019 Case Laws Income Tax AT

LTCG - Exemption u/s 54B in respect of gains on sale of agriculture land - two crop seasons in the two years preceding to the date of transfer, meets the legal......
December 23, 2019 Case Laws Customs HC

Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an......
December 23, 2019 Case Laws Customs AT

Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide......
December 23, 2019 Case Laws Customs AT

Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department,.....
December 23, 2019 Case Laws Customs AT

Valuation of imported goods - While invoking Rule 5, no values of contemporaneous imports were taken for comparison; arbitrarily 30% has been loaded without any......
December 23, 2019 Case Laws Customs AT

Valuation - Eligibility for ‘Franchise Discount’ and ‘Quantity discount’ - The discounts availed by the appellants are of commercial nature and no case has been made......
December 23, 2019 Case Laws Service Tax AT

Refund of service tax - tax was erroneously collected - the time-limit prescribed u/s 104(3) of the Finance Act, 2017 is only directory, but however, the time as well as....
December 23, 2019 Case Laws Central Excise AT

CENVAT Credit - capital goods - Since the appellant had no profits in relevant Financial Years, even claiming of depreciation did not lead to double benefit - thus,......
December 23, 2019 Case Laws Central Excise AT

Classification of goods - Bulk Milk Cooler - When the bulk milk cooler are in stationary stage and are used for cooling the milk so as to bring down the temperature to 4....
December 23, 2019 Case Laws Central Excise AT

Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff......
December 23, 2019 Case Laws Central Excise AT

Extended period of limitation - Suppression of fact cannot be alleged on the basis of statements of dealers to conclude that the goods cleared in the past are also......
December 23, 2019 Case Laws VAT and Sales Tax HC

The discretion exercised by the Objection Hearing Authority under Section 74 of the Delhi Value Added Tax Act, 2004 while issuing direction for deposit of 5% of the......
December 23, 2019 Case Laws VAT and Sales Tax HC

Ex-parte assessment - In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax......
December 23, 2019 Case Laws VAT and Sales Tax HC

Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the.....
December 23, 2019 Case Laws VAT and Sales Tax HC

Reversal of ITC on worn-out jewellery sent outside the state for manufacture and received back and sold within the State - TNVAT - mere fact that the manufacturing unit.....
December 23, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it......
December 22, 2019 Notifications SEBI

Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2019
December 22, 2019 Circulars Customs

Amendment in Policy condition No. 2 (iii) to Chapter 95 of ITC(HS), 2017-Schedule 1 (Import Policy) – Procedure to be followed for clearance of toys
December 22, 2019 Circulars FEMA

Clarification on FDI Policy on Contract Manufacturing - FDI in Contract Manufacturing is governed by provisions of para 5.2.5.1 of Press Note 4 (2019). However,......

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...