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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 151 to 200 of 7249 Records

1 2 345 6 7 8........ 145

December 22, 2019 Case Laws GST HC

Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is......
December 22, 2019 Case Laws GST NAPA

Profiteering - purchase of flat in the Respondent’s project “Nirala Greenshire” - t the total quantum of profiteering by an entity/registrant is the sum total of all the....
December 22, 2019 Case Laws Income Tax HC

Revision u/s 263 - We fail to understand the relevance of the balance sheet of the loanees for establishing their creditworthiness when all other relevant documents for.....
December 22, 2019 Case Laws Income Tax HC

Centralization of case - centralized for administrative requirement or other reasons - because of the possibility of the involvement of the assessee in a scam having......
December 22, 2019 Case Laws Income Tax HC

Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment.....
December 22, 2019 Case Laws Income Tax AT

Claim of credit for foreign TDS - the object of section 91(1) is to give relief from taxation in India to extent taxes have been paid abroad for relevant previous year......
December 22, 2019 Case Laws Income Tax AT

Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not......
December 22, 2019 Case Laws Income Tax AT

Revision u/s 263 - Merely just because the view taken by the AO was not found acceptable does not mean that the AO has failed to make requisite enquiries. Thus, the view....
December 22, 2019 Case Laws Income Tax AT

Credit of TDS - government cannot sit over amount withheld and credit has to be allowed to the assessee in the year rent in advance is offered by the assessee for income.
December 21, 2019 Case Laws Customs HC

Obviously the report obtained by the Revenue Authorities from the sample taken from the confiscated export goods vide Report dated 16.10.2009, was more reliable rather......
December 21, 2019 Case Laws Companies Law AT

Oppression and Mismanagement - The impugned Judgment dated 9th July, 2018 passed by the National Company Law Tribunal, Mumbai, is set aside - Remarks made against the......
December 21, 2019 Case Laws Service Tax HC

Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged......
December 21, 2019 Case Laws Service Tax HC

Dispute between parties in relation to proof of services rendered and service tax liability - Seeking help from service tax department to prove its case - Praying for......
December 21, 2019 Case Laws Central Excise HC

Loss of value of seized goods - insecticides - expiry of seized goods - Petitioner should and must have sold goods by availing the release as soon as provisional release....
December 21, 2019 Case Laws VAT and Sales Tax HC

Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods......
December 21, 2019 Case Laws VAT and Sales Tax HC

Reassessment - Alleged escapement of turnover - The impugned reassessment notice, sitting over the view of Commissioner is nothing but judicial and hierarchical......
December 20, 2019 Circulars DGFT

Restriction on import of Pulses - The Notifications comes into force with effect from 18th December, 2019.
December 20, 2019 Case Laws Income Tax HC

Penalty u/s 27(1)(c) - invocation of provisions of Section 263 - while the Pr.CIT could well initiate penalty u/s 271(1) if he proposed to effect modifications to the......
December 20, 2019 Case Laws Income Tax HC

Revision u/s 264 - capital gains on sale of shares of an entity - As the amount of capital gains has been remitted in full by the company, there can be no double demand.....
December 20, 2019 Case Laws Income Tax AT

Disallowance of claim of interest expenses - The only requirement for allowing the deduction u/s 57(iii) is that the expenditure has been incurred wholly and exclusively....
December 20, 2019 Case Laws Income Tax HC

Bar of suits in civil courts - Section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under the Income Tax Act - d the court....
December 20, 2019 Case Laws Income Tax AT

Accumulation of fund u/s 11(2) - Failure to submit Form 10 - information related to accumulation and purpose for utilization of accumulated income - Exemption u/s 11 not....
December 20, 2019 Case Laws Customs HC

Refund claim - unjust enrichment - inalization of provisional assessment - Merely because those applications for claim of refund were made prior to 13.07.2006, it cannot....
December 20, 2019 Case Laws Service Tax HC

Works Contract Composition Scheme - merely because the option was not conveyed to the Department on the part of the Assessee in writing, even though the Revenue had not.....
December 20, 2019 Case Laws Service Tax AT

Recovery of service tax - construction of residential complexes and sale - As in the case of Suresh Kumar Bansal, it has been held that service tax can be levied but the....
December 20, 2019 Case Laws Central Excise AT

Adjustment of excess paid duty with less paid duty - When CAS-4 is formed basis for arriving at transaction value, the overall duty liability/ short payment should have.....
December 20, 2019 Case Laws Central Excise AT

100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under.....
December 20, 2019 Case Laws Indian Laws SC

Requirement of reasoned arbitral award - From a perusal of the award, the inadequate reasoning and basing the award on the approval of the respondent herein cannot be......
December 20, 2019 Case Laws Indian Laws SC

Appointment of an arbitrator - When the agreement specifically provides for appointment of Arbitral Tribunal consisting of three arbitrators from out of the panel......
December 20, 2019 Case Laws Indian Laws HC

Benami Transaction - acquired property - A declaration that the property was benami could not have been made unless a procedure was prescribed by rules made under......
December 19, 2019 Notifications Income Tax

Income -tax (15th Amendment) Rules, 2019 - Report under section 80JJAA - FORM NO. 10DA substituted.
December 19, 2019 Notifications DGFT

Amendment in import policy and Policy condition under HS code 0713 1000 of Chapter 7 of ITC (HS), 2017, Schedule - I (Import Policy)
December 19, 2019 Circulars Income Tax

Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Act
December 19, 2019 Circulars FEMA

Exim Bank's Government of India supported Line of Credit (LOC) of USD 19.5 million to the Republic of Zimbabwe
December 19, 2019 Circulars Customs

Mandatory uploading of import documents in e-sanchit
December 19, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other......
December 19, 2019 Case Laws Income Tax AT

Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have......
December 19, 2019 Case Laws Income Tax AT

Assessment u/s 153A - Addition made on account of Client Code Modification(CCM) - it is an admitted fact that the assessee is not a member of any exchange and cannot......
December 19, 2019 Case Laws Income Tax AT

Disallowance u/s 10(10A)(ii) - Commuted Pension - Though, generally the retrial benefits are paid on retirement from service, however, under certain circumstances,......
December 19, 2019 Case Laws Income Tax AT

FTS received by the assessee from rendering of technical services - such income by way of FTS is to be subjected to tax @ 10% under article 12 of the treaty and cannot......
December 19, 2019 Case Laws Income Tax AT

Bogus LTCG/losses derived from transfer of shares - Unexplained cash credits u/s 68 - Hon’ble high court’s have adopted varying opinions qua correctness of identical......
December 19, 2019 Case Laws GST AAAR

Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - For a drug to be a medicament, it is essential that there should be a treatment of the illness or.....
December 19, 2019 Case Laws VAT and Sales Tax HC

Re-assessment - Once the matter of the assessee for previous year was accepted by the Tribunal as far as the capital goods are concerned, which were outside the......
December 19, 2019 Case Laws Central Excise HC

Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s.....
December 19, 2019 Case Laws VAT and Sales Tax HC

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain......
December 19, 2019 Case Laws Customs HC

Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to....
December 19, 2019 Case Laws Customs AT

Classification of imported goods - cut solar cells - during some cells are damanged - doubt about import of scrap and waste - the burden of classification is on the......
December 19, 2019 Case Laws Customs AT

Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.
December 19, 2019 Case Laws Customs AT

Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also......
December 18, 2019 News GST

The revenue trends since inception of GST - A presentation was made to the GST Council on the issue of revenue

1 2 345 6 7 8........ 145

Quick Updates:

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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...