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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 251 to 300 of 7249 Records

1 ....2 3 4 567 8 9 10........ 145

December 16, 2019 Case Laws Wealth-tax AT

Wealth tax assessment - Notice itself has been issued beyond the time prescribed u/s 16(2) of the Wealth Tax Act. Thus, according to us the provision of section 42 does.....
December 16, 2019 Case Laws Income Tax AT

Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated....
December 16, 2019 Case Laws Income Tax AT

Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the......
December 16, 2019 Case Laws Income Tax AT

Disallowance of cost of construction cost of improvement of property while computing the Long Term Capital Gain - since it is a case of construction of boundary wall,......
December 16, 2019 Case Laws Income Tax AT

Revised return u/s 139(5) rejected - Revision in the sales figure - in a case assessee files the revised return then it is to be taken into consideration for the purpose....
December 16, 2019 Case Laws Income Tax AT

Deduction u/s 54F - dis-allowance on the ground that the construction of house was not completed within the stipulated period - once the assessee has produced the......
December 16, 2019 Case Laws Income Tax AT

Revised return - withdrawing the claim of TDS credit and reduction in corresponding professional income - Since the assessee is accounting his professional (actor)......
December 16, 2019 Case Laws Service Tax AT

Extended period of limitation - Except mentioning in the show cause notice that there has been suppression of facts, no positive act committed by the appellant has been.....
December 16, 2019 Case Laws GST NAPA

Profiteering - packaged foods - The mathematical methodology applied in the case where the rate of tax has been reduced and ITC disallowed cannot be applied in the case.....
December 16, 2019 Case Laws GST NAPA

Profiteering - packaged foods - Jurisdiction of NATIONAL ANTI-PROFITEERING AUTHORITY (NAPA) - the above power has both legislative sanction as well as incorporation in......
December 14, 2019 Case Laws GST NAPA

Profiteering - purchase of Flat in the Respondent’s project ‘Bounty Acres’ - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate.....
December 14, 2019 Case Laws GST NAPA

Profiteering - purchase of flats in the Respondent’s project “Floridaa” - Respondent has profiteered during the period of investigation. - the Respondent shall......
December 14, 2019 Case Laws Income Tax AT

Addition u/s 68 - Re-opening of assessment - addition of full value of sale proceeds including long term capital gain as accommodation entry based on the statement of......
December 14, 2019 Case Laws Income Tax AT

Revision u/s 263 - The assessee has completely failed to discharge its onus and the AO clearly erred in accepting the bald statement made by the assessee without......
December 14, 2019 Case Laws Income Tax AT

Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to......
December 14, 2019 Case Laws Income Tax AT

Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank......
December 14, 2019 Case Laws Customs AT

Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had.....
December 14, 2019 Case Laws Customs AT

Misdeclaration of export goods - Export of restricted item - Sheep Nubuck (Snuffed) Finished Leather - as per the test report, it is not Nubuck Leather at all as the......
December 14, 2019 Case Laws Service Tax AT

Benefit of exemption for public telephone operating only for "local calls" - calls made to mobile service operators - In the absence of any contrary definition of local.....
December 14, 2019 Case Laws Service Tax AT

Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are......
December 14, 2019 Case Laws Central Excise AT

CENVAT Credit - it is an admitted fact that MS drums have not been manufactured by the appellant and therefore Rule 6(1) is not applicable even after the insertion of......
December 14, 2019 Case Laws Central Excise AT

CENVAT Credit - input services - rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing......
December 14, 2019 Case Laws Central Excise AT

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete......
December 14, 2019 Case Laws VAT and Sales Tax HC

The assessment orders can safely be termed as absolutely non-speaking orders, sans giving the facts only about the functioning of the Company and quoting the provision......
December 13, 2019 Case Laws Income Tax HC

LTCG - withdrawal of exemption u/s 54B - sale of new land within lock in period - In the case on hand, we are concerned with the capital gains with respect to the first.....
December 13, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
December 13, 2019 Case Laws Income Tax AT

SEZ unit - Deduction u/s 10AA - conversion of EPZ unit to SEZ unit - eligibility for additional 5 years after availing benefit of exemption u/s 10A for 10 years -......
December 13, 2019 Case Laws Income Tax AAR

Accrual of income - offshore supply of equipments and materials etc. including supply of spares - DTAA between India and Japan - where all the operations are not carried....
December 13, 2019 Case Laws Income Tax HC

Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with......
December 13, 2019 Case Laws Customs HC

Tribunals are not Constitutional Courts - if repeated adjournments were sought, the learned Tribunal could impose some costs on the appellant, but the appeals could not.....
December 13, 2019 Case Laws Central Excise HC

Imposition of penalty u/r 26(2) of CER, 2002 - CENVAT Credit - Wrong availment of credit and reversal thereof on being pointed out before the issue of SCN - maximum......
December 13, 2019 Case Laws Central Excise AT

CENVAT Credit - the exemption benefit was only to the extent of refund of duty paid in cash and hence there is no reason to label the goods as exempted goods. The units.....
December 13, 2019 Case Laws Central Excise AT

CENVAT Credit - capital goods - electricity generated from such capital goods was captively consumed for the manufacture of dutiable final products - even if such......
December 13, 2019 Case Laws Service Tax AT

Demand of service tax - there must be a ‘levy of Tax’ for anyone to claim the benefit of exemption from such ‘levy of Tax’. The Department could have come up with......
December 13, 2019 Case Laws Central Excise AT

CENVAT Credit - the appellant company receiving input from the supplier who has removed the said goods ‘as such’ (being bought out goods) is legally entitled to credit......
December 13, 2019 Case Laws Central Excise AT

Classification of goods - Beneficiale Liquid - DSN capsules - There is no justification of classification of the two products in question under heading 2106, but they......
December 13, 2019 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate......
December 13, 2019 Case Laws Income Tax AT

Revision u/s 263 - AO allowed the deduction of interest and remuneration to partners while passing order u/s 144 ignoring the provisions of section 184(5) - once the......
December 13, 2019 Case Laws Income Tax AT

Addition of income - notional and estimated rent - once the property in question is shown by the assessee as part of its fixed assets and it was used only for the stay......
December 13, 2019 Case Laws Insolvency and Bankruptcy AT

Validity of Resolution plan - the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers......
December 12, 2019 Case Laws GST HC

Seizure of goods alongwith vehicle - On the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of......
December 12, 2019 Case Laws GST NAPA

Profiteering - supply of the product, namely, “Washing Machine (Elena Aqua VX)” - it is established that the Respondent has acted in contravention of the provisions of......
December 12, 2019 Case Laws GST HC

Extension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - The request of the petitioners to extend the time prescribed......
December 12, 2019 Case Laws Income Tax AT

Rectification u/s 154 - AO rectified the original assessment order deleting the entire Transfer Pricing adjustment - as per the binding section i.e. Section 144C(10) of.....
December 12, 2019 Circulars Customs

Reporting of cases warranting action under PMLA - ED has devised new reporting formats, namely, ML-I & ML-II
December 12, 2019 Case Laws Income Tax AT

Rectification of mistake u/s 154 - scope of limited scrutiny under CASS - the revenue has also not produced anything to show that the AO has obtained the necessary......
December 12, 2019 Case Laws Income Tax AT

Expenditure incurred for charitable purpose u/s. 11 - asset created on the funding of the appellant is used for the courses of the university and not by the appellant. -....
December 12, 2019 Case Laws Income Tax AT

Income accrued in India - turstee of a trust - representative assessee - The beneficiaries are thus clearly taxable entities in Netherlands. What essentially follows is.....
December 12, 2019 Case Laws Income Tax AT

Disallowance of forfeited amount as trade loss - assessee has entered into an agreement and the impugned property was being purchased as stock-in-trade and subsequently.....
December 12, 2019 Case Laws Income Tax AT

Disallowance of travelling expenses - assessee was in the business of real estate and could not substantiate before the lower authorities with any relevant evidences......

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