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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 1001 to 1050 of 7249 Records

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October 31, 2019 Case Laws GST HC

GST Dues Recovery Moot Due to Deferred Proceedings u/s 79 of GST Act 2017.
October 31, 2019 Case Laws Income Tax AT

Court Upholds Taxpayer's Right to Deduct Feasibility Study Expenses as Revenue for Existing Business.
October 31, 2019 Case Laws Income Tax AT

Assessing Officer to Re-examine Share Premium Addition u/s 68 for Alleged Section 78 Violation Dispute.
October 31, 2019 Case Laws Income Tax AT

SPEPL Deemed Independent Agent u/s 195, Not Exclusively Tied to Any Non-Resident Supplier.
October 31, 2019 Case Laws Income Tax AT

No Penalty u/s 271: Disallowed Expenses Exceeded Limited Scrutiny Scope, No Compulsion to Concede Disallowance.
October 31, 2019 Case Laws Income Tax AT

Assessee can claim deduction for employee embezzlement as trading loss in income tax context.
October 31, 2019 Case Laws Customs AT

Mis-declared Import Goods: Confiscation and Redemption Fine Overturned Due to Unavailability for Seizure or Bond Release.
October 31, 2019 Case Laws Income Tax AT

Gain from Flat Sale Classified as Long-Term Capital Gain u/s 50C; Relief Ordered by Commissioner of Income Tax.
October 31, 2019 Case Laws Central Excise AT

CBEC Circulars and Law Changes Allow Different Interpretations; Extended Period Not Invoked.
October 30, 2019 Circulars Central Excise

Sabka Vishwas Scheme 2019 Offers Taxpayers Relief on Central Excise and Service Tax Disputes with Penalty Waiver
October 30, 2019 Circulars Companies Law

Deadline Extended for Filing Forms MGT-7 and AOC-4 Under Companies Act, 2013; No Additional Fees Applied.
October 30, 2019 Notifications Insolvency and Bankruptcy

India's Insolvency Regulations Amended to Boost Professional Standards and Accountability.
October 30, 2019 Case Laws GST AAR

Tamarind Fruit Classified Under Tariff Heading CTH 08109020 as "Fresh" Due to Lack of Drying Process.
October 30, 2019 Case Laws GST AAR

GST Law: Time of Supply for Continuous Services Like Property Rent Defined by Section 13(2)(b.
October 30, 2019 Case Laws Income Tax AT

Excise duty paid under protest is deductible u/s 43B, but reimbursement is taxable u/s 41.
October 30, 2019 Case Laws Income Tax AT

Bank Loan Repayment Not 'Diversion of Income'; Cannot Deduct Principal from Property Sale Proceeds in Capital Gains Calculation.
October 30, 2019 Case Laws Income Tax AT

Assessee Proves Share Application Source and Nature, Meets Section 68 Requirements; No Additions Imposed.
October 30, 2019 Case Laws Income Tax HC

Income Tax Commissioner Can Revise Orders u/s 264: No Time Limit for Assessee Applications, One-Year Limit Suo-Motu.
October 30, 2019 Case Laws Income Tax HC

Prior period expenses can offset taxable income without proving a direct link between them, providing tax relief.
October 30, 2019 Case Laws Income Tax AT

Stock Registers Alone Insufficient for Rejecting Books; No Evidence of Unrecorded Sales or Purchases Found by Assessing Officer.
October 30, 2019 Case Laws Income Tax AT

Assessee Can Claim Depreciation on Car Registered in Director's Name if Assessee is Beneficial Owner.
October 30, 2019 Case Laws Income Tax AT

Deduction u/s 80JJAA: No Distinction Between Salary and Wages for Software Industry Employees Providing Technical Services.
October 30, 2019 Case Laws Income Tax AT

Taxpayer Denied Deduction u/s 10A for Unbilled Revenue Due to Lack of RBI Extension Approval.
October 30, 2019 Case Laws Income Tax AT

CSR Spending Approved for Enhancing Local Community Conditions and Building Goodwill in Business Operation Areas.
October 29, 2019 Case Laws GST AAR

Invoice Date Sets Supply Time for Continuous Services Under GST Section 13(2)(a) When Payment is Delayed.
October 29, 2019 Case Laws GST AAR

Healthcare Services Ineligible for ITC on Input Services for Inpatient Care, Including Laundry, Under GST Rules.
October 29, 2019 Case Laws GST AAR

GST Exemption on Healthcare Services: Medicines, Consumables, and Implants Used for In-Patient Care Exempt from Tax.
October 29, 2019 Case Laws GST HC

Inquiry Needed: Officers Allegedly Coerced Statements, Recorded Conversations Without Authority, Violating Section 67(2) Rights.
October 29, 2019 Case Laws GST HC

Petitioner lacks remedy as no tribunal formed u/s 109 of CGST Act; coercive actions halted post-March 2019 order.
October 29, 2019 Case Laws Income Tax AT

CIT invokes Section 263 revision as A.O. fails to investigate undisclosed income linked to registration expenses.
October 29, 2019 Case Laws Income Tax AT

Assessing Officer's Omission in Book Profits Computation Invokes Revisional Jurisdiction u/s 263.
October 29, 2019 Case Laws Income Tax AT

PCIT Rightly Used Revisionary Powers u/s 263 Due to AO's Inadequate Inquiry on HUF Interest Deduction.
October 29, 2019 Case Laws Income Tax AT

Taxation of AOP u/s 167B depends on clarity of members' shares; involves non-resident Canadian company taxed at 42.23%.
October 29, 2019 Case Laws Income Tax AT

Relocation of Equipment Costs Classified as Revenue Expenditure, Allowable for Tax Deductions, Enhances Efficiency.
October 29, 2019 Case Laws Income Tax AT

India-Spain DTAA: "Principally" Interpreted as 50% Threshold for Assets in Absence of Other Evidence.
October 29, 2019 Case Laws Income Tax AT

Section 40A(2)(b) Adjusts Related Party Transaction Addition from 15% to 10% for Cargo Services.
October 29, 2019 Case Laws Income Tax AT

Loan Transaction Validated Through Banking; No Additions u/s 68 as Source Explained by Assessee.
October 29, 2019 Case Laws Customs AT

Refund Rejection Invalid: Appellant Justifies Non-Filing of Original Document; Claims No Legal Requirement for Submission.
October 29, 2019 Case Laws Customs AT

Appellant can adjust 'duty saved' per 'transfer release advice'; only undeclared goods face confiscation u/s 111.
October 29, 2019 Case Laws Service Tax AT

Rebate Claim Examined: Passengers as Carriers, Not Exporters; Respondent Identified as Actual Exporter, No Unjust Enrichment Found.
October 29, 2019 Case Laws Service Tax AT

CENVAT Credit Dispute: Revised Returns Supersede Original, Original Returns Deemed Invalid and Void.
October 29, 2019 Case Laws Service Tax AT

Extended Period Denied: Legal Ambiguity and Evolving Definition of Exempted Service Create Interpretational Challenges.
October 29, 2019 Case Laws Service Tax AT

Refund Denial for Unutilized Service Tax Overturned Due to Unsustainable Rejection Based on CENVAT Credit Non-Disclosure in ST-3 Return.
October 29, 2019 Case Laws Service Tax AT

Refund of CENVAT Credit u/r 5 Cannot Be Denied Due to Misclassification of Services as Input Services.
October 26, 2019 Case Laws GST AAR

Joint Property Owners Not AOP for GST if Rental Income is Separately Assessed for Tax Purposes.
October 26, 2019 Case Laws GST AAR

Supply to foreign-going vessels not seen as export under GST unless marked for outside India per Customs Act Sec 2(21).
October 26, 2019 Case Laws GST AAR

Child Adoption Fees and Activities Classified as "Charitable Activities," Qualify for Tax Exemption Benefits Under Relevant Rules.
October 26, 2019 Case Laws GST AAR

GST Applies to Intermediaries in Hotel Bookings for Pilgrims if Pure Agent Conditions Are Not Met.
October 26, 2019 Case Laws GST AAR

GST Applies to Accommodation Services for Pilgrims, Including Temporary Rooms and Rental Spaces, Despite Charitable Nature.
October 26, 2019 Case Laws GST AAR

Applicant's Services Classified as Mixed Supply Under GST Due to Single Price Billing for Relocation Services.

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