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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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December 18, 2019 News GST

GST Council decisions relating to changes in GST rates, exemptions in the 38th meeting held on 18th December, 2019 of the GST Council
December 18, 2019 News GST

GST Council’s decisions regarding Law and Procedure related changes - Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019
December 18, 2019 Circulars Customs

First time importers, verification of documents - submission of KYC documents and procedure to be followed
December 18, 2019 Notifications DGFT

Amendment in import policy conditions of gold and silver under Chapter 71 of ITC (HS), 2017, Schedule - I (Import Policy)
December 18, 2019 Case Laws GST HC

Rectification of error in Form GST TRAN-1 - The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1.....
December 18, 2019 Case Laws GST HC

Recovery of the amount of interest due - Section 50 of GST - when the appellant/petitioner had raised contentions refuting their liability for payment of interest as......
December 18, 2019 Case Laws GST HC

Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non payment of the security in respect of the goods......
December 18, 2019 Case Laws Income Tax HC

Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the......
December 18, 2019 Case Laws Income Tax AT

Addition u/s.68 - CIT(A) has changed the addition to section 69 - when the assessee has repaid the loans by cheques which has in cash to the respective parties, and the.....
December 18, 2019 Case Laws Income Tax AT

Unexplained investment - when the transaction of sale of land and sale consideration is accepted by the AO of the seller as recorded in the sale deeds then the addition.....
December 18, 2019 Case Laws Income Tax AT

Addition on the basis of loose paper - resumption u/s 292C - undisclosed income - survey u/s 133A carried out by the Department on the business premises of the assessee.....
December 18, 2019 Case Laws Income Tax AT

Sale of shares allotted to the assessee under employee stock option plan[ ESOP] and taking the sale value above fair market value as income from other source u/s 56 (2).....
December 18, 2019 Case Laws Income Tax AT

Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment......
December 18, 2019 Case Laws Income Tax AT

Benami Property - Rights of a bona-fide purchaser - section 27(2) of the PBPT Act, 1988 - At the time of execution of the Agreement to Sale on 18.03.2013, there was no......
December 18, 2019 Case Laws Income Tax AT

Disallowance of expenses on brand reminders and expenses incurred on purchase of medical books and journals provided to HealthCare Professionals ('HCPs') - violation of.....
December 18, 2019 Case Laws Customs HC

Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused......
December 18, 2019 Case Laws Customs AT

Valuation of imported goods - import of old and obsolete Aircraft - There are no reason for the Revenue to reject this transaction value - further, these aircrafts......
December 18, 2019 Case Laws Customs AT

Classification of imported goods - dairy machinery including the packing machine - the machinery in question is an integrated plant and is to be classified as Dairy......
December 18, 2019 Case Laws Customs AT

Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation.....
December 18, 2019 Case Laws VAT and Sales Tax HC

Input tax credit - The registered dealers are not permitted to claim the input tax credit on the basis of the VAT Form 240 without filing the return. When the statutory.....
December 18, 2019 Case Laws SEBI AT

SEBI Act and its Regulations does not contain any provision to continue recovery proceedings against the legal representative of the deceased. So long as there is no......
December 18, 2019 Case Laws Service Tax AT

Classification of services - storage and warehousing services of the agricultural produce - the services being rendered by the appellant would be more appropriately......
December 18, 2019 Case Laws Service Tax AT

Benefit of exemption notification 41/2007 - use of GTA Service fir export of goods - this exemption is available by way of refund and not at the source. This does not......
December 18, 2019 Case Laws VAT and Sales Tax HC

Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory......
December 18, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - section 138 of Negotiable Instruments Act - Complaint against the petitioner who is neither a Director or Party to the agreement - notice raising......
December 17, 2019 Case Laws Income Tax SC

LTCG - Transfer of a capital asset u/s 2(47) - Power of Attorney (POA) for development of land - compromise deed - as per the deed, various amounts had to be paid by the....
December 17, 2019 Case Laws Income Tax HC

Bogus purchases - AO disallowed the web advertisement expenses and the depreciation claimed by the respondent assessee in respect of software purchase - proof of actual.....
December 17, 2019 Case Laws Income Tax HC

Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned.....
December 17, 2019 Case Laws Income Tax AT

Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) - no any incriminating material unearthed by search team therefore Assessing Officer’s order is not erroneous.
December 17, 2019 Case Laws Income Tax AT

Exemption under Section 54F - whether the property acquired by the assessee by means of perpetual lease for unlimited period would amount to purchase? - for all......
December 17, 2019 Case Laws Income Tax AT

Addition u/s 68 - Unexplained cash credit - it could safely be concluded that the assessee was successful in proving the identity of the investors, creditworthiness of......
December 17, 2019 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the....
December 17, 2019 Case Laws Income Tax AT

Reassessment proceedings u/s.147 - The entry provider entries did not have any genuine business activity - AO has duly applied his mind and verified the information from....
December 17, 2019 Case Laws Income Tax AT

MAT - Addition made by the AO in part u/s 14A r.w. Rule 8D while determining the book profit u/s.115JB - our action for restoring back the issue to the file of AO would.....
December 17, 2019 Case Laws Customs AT

Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause....
December 17, 2019 Case Laws Customs AT

Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the.....
December 17, 2019 Case Laws Insolvency and Bankruptcy Tri

Non-payment of arrears dues of GST for the period prior to commencement of CIRP - net GST liability from the date of commencement of CIRP - Revenue directed to allow the....
December 17, 2019 Case Laws Service Tax AT

Nature of activity - service or sale - "lease of 999 years" is equivalent to "sale" or not - renting of immovable property service or not - the lump sum payment becomes.....
December 17, 2019 Case Laws Central Excise AT

Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709......
December 17, 2019 Case Laws Central Excise AT

Method of Valuation - Job-work - clearance of ‘set-top-boxes’ - The definition of ‘job-worker’, as incorporated in the Central Excise Valuation (Determination of Price......
December 17, 2019 Case Laws Central Excise AT

lassification of goods - MV Royale Floatal - The fine line of distinction between opulence and pleasurable degeneracy may pose a dilemma for the moralist but, in the......
December 17, 2019 Case Laws VAT and Sales Tax HC

Priority of the charge - statutory charge in favour of the Sales Tax Department - if any Central Statute creates priority of a charge in favour of a secured creditor,......
December 16, 2019 Case Laws Indian Laws SC

Territorial jurisdiction - the place where the cause of action having arisen - since the agreement was executed at Faridabad, part of the cause of action would arise at.....
December 16, 2019 Case Laws Companies Law HC

Winding up petition - Jurisdiction of High Court - This Court possesses the jurisdiction to hear out the winding up petition being CP 1 of 2016 along with all connected.....
December 16, 2019 Case Laws Service Tax AT

Extended period of limitation - It is not understood as to under what authority the Excise Officials had travelled beyond the period of 18 months to find out, if any......
December 16, 2019 Case Laws Central Excise AT

Clandestine removal - excess usage of raw material Sponge Iron, than mentioned - the entire demand is based on mere average yield of production and no concrete evidence.....
December 16, 2019 Case Laws Income Tax AT

Penalty levied u/s 271B - delay in furnishing audit report - bonafide belief - Delay in furnishing audit report has resulted only in technical venial breach which does......
December 16, 2019 Case Laws Central Excise AT

CENVAT Credit - stock transfer - the appellant shifted inputs and certain capital goods from Unit-II to Unit-I - The appellant has paid the duty voluntarily in terms of.....
December 16, 2019 Case Laws Customs AT

Refund - Benefit of N/N. 515/86-Cus. - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - the assessment made in the......
December 16, 2019 Case Laws Income Tax AT

TDS u/s 194H - Arrangements between the assessee and the stockiest for sale of goods is in the nature of principal to principal basis, but not in the nature of principal....

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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

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

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

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

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

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

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

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