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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 351 to 400 of 7249 Records

1 ....4 5 6 789 10 11 12........ 145

December 9, 2019 Case Laws Service Tax AT

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business......
December 9, 2019 Case Laws Central Excise HC

Availment and utilization of CENVAT credit - returned goods - Appellate Tribunal has incorrectly interpreted the scope of Rule 16(1) by bringing scrapping within the......
December 9, 2019 Case Laws Central Excise HC

Rebate of Central Excise Duty - time limit - Late receipt of Export Promotion (EP) copy of the Shipping Bill - There is no provision u/s 11B which permits relaxation of.....
December 9, 2019 Case Laws Central Excise AT

Classification of goods - chewing tobacco, perfumery compounds etc. - It is essentially Jarda Scented Tobacco and stands correctly classified under Tariff Items No.2403 99 30.
December 9, 2019 Case Laws Central Excise AT

Recovery of Refund of terminal excise duty - Period of limitation - fter receiving the World Bank loan, they filed the refund claim but could not be pursued, due to......
December 9, 2019 Case Laws Central Excise AT

CENVAT Credit - duties/tax paid on inputs/input services deployed/utilised for construction of the commercial property which was then leased out - requirement of......
December 7, 2019 Notifications SEBI

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fifth Amendment) Regulations, 2019
December 7, 2019 Case Laws GST HC

Detention of vehicle alongwith goods - if the petitioner furnishes a bank guarantee for the tax and penalty amounts as determined, then the 1st respondent shall release.....
December 7, 2019 Case Laws Income Tax HC

Refund claim - post merger - transfer of jurisdiction - pending refunds of M/s VMSL with ACIT Delhi - using PAN of M/s Vodafone Idea Ltd. with DCIT Mumbai to the bank......
December 7, 2019 Case Laws Income Tax HC

Transfer of case u/s 127(2)(a) - proper and satisfactory reasons - service of notice - It appears that prior to sending the notice dated 07.12.2017, there was agreement.....
December 7, 2019 Case Laws Income Tax AT

Additions towards Bogus purchases - no details in respect of dispatch of goods are available - assessee claimed that delivery has been taken by Hand - the same cannot be....
December 7, 2019 Case Laws Income Tax AT

Deduction u/s 80IB - AO observed that, partner did not claim remuneration and interest on capital from the firm in order to claim the higher deduction under section......
December 7, 2019 Case Laws Income Tax AT

Transfer of property u/s 2(47) or not - capital gain u/s 45 - The land was transferred by the partners to the firm as capital contribution which was recorded as......
December 7, 2019 Case Laws Income Tax AT

Assessment u/s 153A - The ld JCIT has granted approval under section 153D of the Act in a mechanical manner without application of mind to the relevant assessment......
December 7, 2019 Case Laws Income Tax AT

Deduction u/s 10AA - SEZ unit - exemption in respect to sale of other SEZ Units, instead of direct export - such sales cannot be included in export turnover as per the......
December 7, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - it is a clear case of furnishing inaccurate particulars of income by the assessee when the assessee has claimed the long term capital gain exempt....
December 7, 2019 Case Laws Income Tax AT

Revision u/s 263 - computation of Long Term Capital Gain/loss - then onus is not on the assessee to show that from where the purchasers have paid the money. Thus, the......
December 7, 2019 Case Laws Income Tax AT

Rectification of mistake - error apparent on the face of record - Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion......
December 7, 2019 Case Laws Customs AT

Benefit of exemption - misdeclaration of goods - import of Natural Gold Ore Concentrate - The quality of composition of Ores cannot be standardized as they are naturally....
December 7, 2019 Case Laws Customs AT

Suspension of Customs Broker Licence - Commissioner has not recorded any reason for the cause of immediate suspension or continuation of the suspension. - The reason......
December 7, 2019 Case Laws Companies Law HC

Maintainability of petition before HC in case the Insolvency and Bankruptcy Code, 2016 - the perversity occasioned by meting out a step‐motherly treatment to the......
December 7, 2019 Case Laws Central Excise SC

Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional......
December 7, 2019 Case Laws Central Excise SC

Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is.....
December 7, 2019 Case Laws Insolvency and Bankruptcy AT

Appeal against the initiation of CIRP - The ‘Corporate Debtor’ contends that on the date of filing of the petition, there was no default as contemplated in Section 7 -......
December 7, 2019 Case Laws Insolvency and Bankruptcy AT

Validity of Resolution Plan - CIRP - both the ‘Successful Resolution Applicant’ and the Income Tax Department will be guided by the Income Tax Act, 1961 and the Rules......
December 7, 2019 Case Laws Insolvency and Bankruptcy Tri

Liquidation order - prayer is made seeking appropriate direction upon the ROC for accepting Form INC-28 for compliance of liquidation of company - Knowing fully well......
December 7, 2019 Case Laws Central Excise AT

The appellants are entitled to avail benefit of SSI exemption N/N. 8/2003-CE dated 1.3.2003 even though they have admittedly availed CENVAT Credit on inputs which have......
December 6, 2019 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2019
December 6, 2019 Case Laws GST HC

Grant of Anticipatory Bail - illegal and fraudulent Input Tax Credit - Section 72 of 73 of the Jharkhand Goods and Services Tax Act, 2017 - This is a fit case where the.....
December 6, 2019 Case Laws Income Tax AT

Revision u/s 263 - The materials (reasons) referred by the CIT are superficial, which at the most can rise a suspicion only. No firm conclusion can be drawn nor support.....
December 6, 2019 Case Laws Income Tax AT

Disallowance of hire charges for hiring chartered flight - assessee failed to prove that the expenditure was wholly and exclusively laid out for the purpose of business.....
December 6, 2019 Case Laws Income Tax AT

Claim of weighted deduction u/s.35(2AB) - The assessee has furnished Form No.3CK to the Department of Scientific and Industrial Research(DSIR) but till date the approval....
December 6, 2019 Case Laws Income Tax AT

Benefit of section 10(26B) - it could be said that any category of members in the activity of Manual Scavengers or Safai work could fall in any of these three categories....
December 6, 2019 Case Laws Income Tax AT

Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original......
December 6, 2019 Case Laws Income Tax AT

Long term capital loss on sale of shares - off-market transaction - The transaction has been levelled as ingenuine, manipulated without taking into consideration this......
December 6, 2019 Case Laws Income Tax AT

Nature of land - capital asset or stock in trade - assessment u/s 153A - Assessee has declared the plot as capital asset - But after search, the same was shown as stock.....
December 6, 2019 Case Laws Customs AT

Imposition of penalty u/s 112 (d) and 114AA of the Customs Act, 1962 on Customs Broker - appellant was only a Customs Broker and not the importer - the only allegation......
December 6, 2019 Case Laws Customs AT

Revocation of customs broker Licence - the customs broker should have exercised a due diligence in verifying KYC norms and the identity of the exporter and their persons....
December 6, 2019 Case Laws Customs AT

Refund - unjust enrichment - there is a lapse of two to seven months in posting the general voucher vis-a-vis the payments made as duty is only an assumption and the......
December 6, 2019 Case Laws Customs AT

Amendment in the shipping bills - request of the appellant for ‘No Objection Certificate’ for claiming MEIS by amendment of reward option from ‘No’ to ‘Yes’ in the......
December 6, 2019 Case Laws Companies Law Tri

Revival of company and restoration of company's name in the Registrar of Companies - Seeking relief to make the bank account operational - this appeal being a Liquidator....
December 6, 2019 Case Laws Insolvency and Bankruptcy HC

Suit filed by Plaintiff during existence of Moratorium is barred by law. No doubt only plaint averments are required to be seen to find out whether suit appears to be......
December 6, 2019 Case Laws Service Tax HC

CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance......
December 6, 2019 Case Laws Service Tax HC

Principles of Natural Justice - long time gap between the date of order passed and date of personal hearing - this is a fit case to remit the matter back to the......
December 6, 2019 Case Laws Service Tax AT

Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no......
December 6, 2019 Case Laws Service Tax AT

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service......
December 6, 2019 Case Laws Central Excise HC

CENVAT Credit - Tribunal observed that, though auto cess and education cess were duties of excise, yet the goods on which they were paid, continued to be exempted goods.....
December 6, 2019 Case Laws Central Excise HC

Cenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to those cases, where the manufacturer in question uses common inputs for manufacture of dutiable as well as....
December 6, 2019 Case Laws Central Excise AT

The definition of “input” or “input services” in the CCR is very much wide and as long as the primary conditions like, use of input or input service in or in relation to....
December 6, 2019 Case Laws VAT and Sales Tax SC

Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State......

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