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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 451 to 500 of 7249 Records

1 ....6 7 8 91011 12 13 14........ 145

December 4, 2019 Case Laws Central Excise AT

Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the......
December 4, 2019 Case Laws Central Excise AT

Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the......
December 4, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of accused of charges u/s 138 - It is settled law that where two views are possible, the benefit should tilt in favour of accused. The......
December 4, 2019 Case Laws Indian Laws HC

Appropriate forum for appeal - The complainant of the offence u/s 138 of the Act of 1881, to whom the remedy of appeal against an order of acquittal to the High Court......
December 3, 2019 Notifications DGFT

Amendment in Policy condition No.2 (iii) to Chapter 95 of ITC (HS), 2017 - Schedule - 1 (Import Policy)
December 3, 2019 Notifications GST

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)
December 3, 2019 Circulars Customs

Clearance of import of metal scrap - Procedure
December 3, 2019 Circulars Customs

Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE)
December 3, 2019 Case Laws GST AAR

Scope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - applicability of interest for the intervening period - payment done under one Head......
December 3, 2019 Case Laws GST SC

Release of seized goods - The orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the......
December 3, 2019 Case Laws GST HC

Detention of goods along with vehicle - undervaluation of goods due to heavy discount - grounds are not sufficient for the purposes of detaining the goods in terms of......
December 3, 2019 Case Laws Income Tax HC

Additions u/s 68 - Unsecured loans from non genuine companies - upon physical verification, companies were not found at the given address - the burden shifted on the......
December 3, 2019 Case Laws Income Tax HC

Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an......
December 3, 2019 Case Laws Income Tax HC

Jurisdiction of AO u/s 124 - transfer of case - The purpose of the prescribing the limitation for raising such objection u/s 124(3)(a), is to ensure that such objections....
December 3, 2019 Case Laws Income Tax HC

Assessment u/s 144 - Addition under Section 69A -petitioner did not file any reply to the show cause notice.It is seen that the petitioner has filed a belated return......
December 3, 2019 Case Laws Income Tax AT

Income from interest as other income or business income - proof of setting up of business - assessee was the proposed strategic investor in the rehabilitation scheme of.....
December 3, 2019 Case Laws Income Tax AT

Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the....
December 3, 2019 Case Laws Customs HC

Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a)......
December 3, 2019 Case Laws Customs AT

Amendments in the Bill of Entries - fresh claim of benefit of exemption notification - he amendment claimed was not an amendment simplicitor, but was for purpose of......
December 3, 2019 Case Laws VAT and Sales Tax SC

Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the......
December 3, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - compounding of offence punishable u/s 138 of the Negotiable Instruments Act - accused stated that part amount was deposited before learned trial......
December 3, 2019 Case Laws VAT and Sales Tax HC

Levy of tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article.....
December 3, 2019 Case Laws Service Tax HC

Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out......
December 3, 2019 Case Laws Companies Law Tri

Entitlement of sum after maturity of FDR with the respondent - section 73(4) of the Companies Act, 2013 - this Tribunal simply regularized the belated payment, which was....
December 3, 2019 Case Laws Insolvency and Bankruptcy AT

Disposal of the uncleared cargo by way of auction - Right of the Customs Department - Company under Insolvency Process (CIRP) - Corporate Debtor - during the period of......
December 2, 2019 Case Laws GST AAAR

Rejection of application for advance ruling on the ground that proceedings are already pending before the revenue authorities - Principles of Natural Justice - The......
December 2, 2019 Case Laws GST AAR

Applicability of TDS under GST law - Whether the same is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975......
December 2, 2019 Case Laws GST HC

Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made......
December 2, 2019 Case Laws GST HC

Recovery proceedings under GST - there is no necessity to determine the taxable person, as the liability has been self assessed by the petitioner itself. So far as the......
December 2, 2019 Case Laws GST HC

Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of......
December 2, 2019 Case Laws Income Tax HC

Revision u/s 264 - benefit u/s 54B denied - land were used for agricultural purposes for two years or not - the factual aspects raised in this writ petition, need to be.....
December 2, 2019 Case Laws Income Tax AT

Addition u/s 56(2)(vii)(c) - difference between the fair market value of the shares and consideration received by the company from the assessee to whom bonus shares......
December 2, 2019 Case Laws Income Tax AT

Disallowance u/s 37(1) - penalty amount - Merely because the assessee categorised the claim under “penalty levied on the assessee company for not complying to the terms.....
December 2, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - A mere bonafide omission on the part of the assessee to account for the interest portion of the refund (which though had duly been reflected in......
December 2, 2019 Case Laws Income Tax AT

Revision u/s 263 - Pr. CIT in the garb of his revisional jurisdiction u/s 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the A.O while.....
December 2, 2019 Case Laws Income Tax AT

Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market -......
December 2, 2019 Case Laws Income Tax AT

Expenditure on CSR - Disallowance of 50 % of the expenditure on account of the community development donation expenses under section 37 (1) - We do not find this......
December 2, 2019 Case Laws Customs HC

Revocation of CB License - the revocation of the license or imposing penalty should also be done within the time prescribed - Merely because the Regulation does not......
December 2, 2019 Case Laws Customs AT

Levy of penalty - mis-declaration made by the exporter - goods remained as unclaimed for almost two years - Since appellant had not placed any claim over the imported......
December 2, 2019 Case Laws Customs AT

Continuation of Anti Dumping Duty (ADD) for a further period of 5 years - Legality of second sunset review - imports of “Nonyl Phenol” from Chinese Taipei - There is a......
December 2, 2019 Case Laws Companies Law HC

Winding up petition - right of tenants over property - the orders/decrees passed by the Courts are passed after the order of winding up was passed - The orders/decrees......
December 2, 2019 Case Laws Central Excise AT

Clandestine removal - job-work - even if there is an oral evidence in the form of a statement, it requires to be corroborated by documentary evidence - there are no such....
December 2, 2019 Case Laws Central Excise AT

Demand of interest for delayed refund - relevant date for calculation of refund - earlier the amount was deposited towards recovery of refund proceedings - he interest......
December 2, 2019 Case Laws VAT and Sales Tax HC

Cancellation of registration of compensation scheme with retrospective effect - the retrospective withdrawal or cancellation of the registration certificate will have no....
December 2, 2019 Case Laws Indian Laws SC

The scheme is so that the construction sector can get the fruits of arbitral awards in their favour, which otherwise was not available at the time under the law. - The......
November 30, 2019 Notifications Income Tax

Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019
November 30, 2019 Circulars SEBI

Norms for Debt Exchange Traded Funds (ETFs)/Index Funds
November 30, 2019 Circulars SEBI

Cut-off Time for Determining Minimum Threshold of Margins to be Collected from Clients
November 30, 2019 Circulars SEBI

Framework for issue of Depository Receipts - Permissible Jurisdictions and International Exchange(s)
November 30, 2019 Circulars SEBI

Investment Policy of Clearing Corporations - it has been decided to permit the Clearing Corporations to make investments in Overnight Funds

1 ....6 7 8 91011 12 13 14........ 145

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F: SCN due date S. 73

H: Empowering Additional/Joint Commissioners for adjudication of DGGI not...

H: IFSCA unveils informal guidance scheme for clarity on IFSC business ac...

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H: New Master Circular updates rules for stock brokers; supersedes previo...

H: IT zone area reduced for infra development by a company.

H: New rules for rebate & duty-free exports under Central Excise. Simplif...

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 -...

H: Govt rescinds customs duty exemption on crude oil & ATF imports.

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 202...

H: Govt revokes duty exemption on exported petrol, diesel & ATF; past act...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

A: ONCE THE CLASSIFICATION OF THE CUSTOMS/EXCISE DEPARTMENT FAILS THE CON...

A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

A: High Court issued notice to Revenue as there was no option on the GST ...

N: Central Government Authorization for Aditya Birla Sun Life Mutual Fund...

C: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ...

T: Decoding the Interplay of Sections 153A and 153C in Search Assessments...

T: Customs Valuation and Classification: Upholding Due Process and Object...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

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, ...

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

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...