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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 501 to 550 of 7249 Records

1 ....7 8 9 101112 13 14 15........ 145

November 30, 2019 Case Laws GST AAR

Classification of goods - the applicant’s product is not classifiable as ‘Aerated Waters’ under CTH 22021010 and the product commercially named as ‘K juice Grape’ is......
November 30, 2019 Case Laws GST AAR

Classification of supply - the applicant supplies materials and in conjunction provides the service of erection of the Systems into at the Integrated Cryogenic Engine &.....
November 30, 2019 Case Laws GST AAR

An exemption or a relief provided in an enactment shall only be interpreted in the exact wording employed in the legislature. Nothing can be extrapolated or inferred to.....
November 30, 2019 Case Laws Customs AT

EPCG scheme - additional duty liability which had not been disclosed in the B/E - the impugned show-cause notice is about the recovery of duty foregone in terms of the......
November 30, 2019 Case Laws Income Tax AT

Addition u/s 56(2)(viia) - valuation of purchasing the shares of foreign company from its directors - Provisions of section 56(2)(viia) cannot apply to a foreign company....
November 30, 2019 Case Laws Customs HC

Jurisdiction - authority to file an appeal - a person, who is not a party to a writ petition - the impugned order passed by the learned single Judge adversely affects......
November 30, 2019 Case Laws Central Excise HC

CENVAT Credit - input - iron Ore Fines - whether 'exempted item' within the meaning of Rule 2(d) of the CENVAT Credit Rules, 2004 or not - whether by-product or not -......
November 30, 2019 Case Laws Customs AT

Imposition of penalty u/s 114A and 112(a) of Customs Act - Liability of penalty on on the authorized signatory or on the proprietor of the firm - penalty under this......
November 30, 2019 Case Laws Service Tax AT

Classification of services - technical knowhow - Know-how is not recognized as Intellectual Property law by any Indian Law for the time being in force - appellants are......
November 30, 2019 Case Laws Income Tax AT

Set-Off of brought forward unabsorbed depreciation against income from other sources and/or capital gains - CIT(A) has rightly directed the AO to allow the set off of......
November 30, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 - AO himself did not make addition in respect of the first part of the items of reason recorded - The addition made by the AO on the......
November 30, 2019 Case Laws Income Tax AT

Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit......
November 30, 2019 Case Laws Customs AT

Conversion of shipping bills - it is for conversion from Advance Authorization scheme to duty drawback scheme - the request for conversion of the shipping bill cannot be....
November 30, 2019 Case Laws Income Tax AT

Bogus expenditure - addition @20% - Since all these expenses are otherwise essential for carrying out the business activity by the assessee, therefore, the claim of the.....
November 30, 2019 Case Laws Income Tax AT

Penalty u/s 271B - assessee failed to get his account audited and furnish report u/s 44AB even after release of documents where were seized by the authorities - If the......
November 29, 2019 Circulars Customs

Auto Out of Charge under Express Cargo Clearance System (ECCS)
November 29, 2019 Case Laws GST AAR

Classification of goods - Protein Powder with Vitamins and Minerals - can be classified under HS code 3004.
November 29, 2019 Case Laws GST AAR

Levy of GST - reverse charge mechanism - royalty paid/dead rent on account of mining rights - The activity of assignment of rights to use natural resources is treated as....
November 29, 2019 Case Laws GST AAR

Rate of GST - outward supply of “Flavoured Milk” - 'flavoured milk' is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act,1975 as a....
November 29, 2019 Case Laws GST AAR

Levy of GST - GTA service - whether GST chargeable on actual amount of commission retained by him for arranging transport facility to their customers or he has to pay......
November 29, 2019 Case Laws GST AAR

Classification of services - Rate of GST - construction of office building for APSFC - the applicant did not provide any information or documentary proof evidencing that....
November 29, 2019 Case Laws GST HC

Provisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - the petitioner has not approached this Court with clean hands, and the......
November 29, 2019 Case Laws GST NAPA

Profiteering - sale of flats - the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 0.14%....
November 29, 2019 Case Laws Income Tax HC

Exemption u/s 11 and 12 - religious activities - violation of Section 13(1)(c) - the activities undertaken by the assessee can be included in the broad conspectus of......
November 29, 2019 Case Laws Income Tax HC

Deduction u/s 37 or u/s 35D - expenditure relatable to public issue of non-convertible debentures - scope of circular issued by CBDT - the revenue was unable to point......
November 29, 2019 Case Laws Income Tax AT

Stock Loss in trading of wheat - genuine loss - CIT(A) failed to appreciate that delivery taken by the “Pakka Arhtias” in the capacity of agent of the assessee is to be.....
November 29, 2019 Case Laws Customs HC

Misdeclaration of export goods - attempt to export antiques and other goods from India into Nepal - no legal/ admissible evidence had been brought on record to show the.....
November 29, 2019 Case Laws Customs AT

Under-valuation of imported goods - Demand of differential customs duty - demand based on load port documents - no other evidence on record showing payment of higher......
November 29, 2019 Case Laws Customs AT

Benefit of exemption - import of Coking Coal of ash content below 12% of CTH 2701 - The parameters in the test report are not conclusive and directed the Adjudicating......
November 29, 2019 Case Laws Customs AT

Classification of imported goods - inactive dried yeast– animal feed supplement - they cannot be classified along with animal feed merely by virtue of the inclusive......
November 29, 2019 Case Laws Customs AT

Relevant date for appeal in terms of Section 128 of Customs Act, 1962, in the absence of speaking order - the mere finalization of a Bill of Entry itself becomes an......
November 29, 2019 Case Laws Indian Laws SC

Time limitation - rejection of application filed under Section 11 for reference to arbitration - Doctrine of “KompetenzKompetenz” - the issue of limitation being a......
November 29, 2019 Case Laws Insolvency and Bankruptcy SC

Auction of property of Corporate Debtor - Stay on auction proceedings - CIRP - parallel proceedings with respect to the main issue cannot take place in the High Court.......
November 29, 2019 Case Laws Service Tax HC

Benefit of abatement of 67% on value - commercial construction activities - composite contract or mere service contract - no material has been placed on record by the......
November 29, 2019 Case Laws Service Tax HC

Condonation of delay in filing appeal before commissioner (appeals) - the statute stipulates the maximum time limit which could be condoned by the authority concerned.......
November 29, 2019 Case Laws Central Excise AT

Interest of delayed refund - relevant date for calculation of such interest - deposit made during the period of investigation - The appellants are not entitled to claim.....
November 29, 2019 Case Laws Service Tax AT

Adjustment of excess paid service tax - assessee has not collected service tax from the customer and therefore not passed on the tax burden to another. This being the......
November 29, 2019 Case Laws Central Excise AT

Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount.....
November 29, 2019 Case Laws Service Tax AT

Education services - Business Auxiliary Services or not - When admittedly these Trusts are rendering education services and the courses are recognized by Andhra Pradesh.....
November 28, 2019 Circulars SEBI

Guidelines for preferential issue of units and institutional placement of units by a listed Infrastructure Investment Trust (InvIT)
November 28, 2019 Circulars SEBI

Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)
November 28, 2019 Case Laws GST AAAR

Classification of supply - supply of goods or supply of services - supply of Silver Sand - it is not case of composite supply where principal supply constitutes of sand.....
November 28, 2019 Case Laws GST AAR

Rate of GST - outward supply of “Flavoured Milk” - the 'flavoured milk' is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act,1975.....
November 28, 2019 Case Laws GST AAR

Rate of GST - the applicant purchases the dried leaves on auction platform and trades the same to other dealers or exporters and further engaged in threshing and......
November 28, 2019 Case Laws GST HC

PIL - allegation that officers has granted refund claims of excess tax (compensation cess) prior to the Notification dated 30.9.2019 - an individual dispute should not......
November 28, 2019 Case Laws GST HC

Unable to upload Form TRANS-I - transitional input tax credit - The respondents are directed to permit the petitioner to file TRAN-1 either electronically or manually......
November 28, 2019 Case Laws Income Tax AT

TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS liability confirmed.
November 28, 2019 Case Laws Income Tax AT

Levy of interest U/s. 201A for non deduction of TDS - 90% of the advanced tax must have been paid by those hospitals and therefore we direct the Assessing Officer to......
November 28, 2019 Case Laws Income Tax AT

Addition u/s 68/69A - unexplained deposits in the Bank account - assessee offered income u/s. 44AD - Asking the assessee to prove to the satisfaction of the AO, the......
November 28, 2019 Case Laws Income Tax AT

Accrual of interest - Non recognising interest against the advance - assessee is a company and following mercantile assessment of accounting - the interest accrues and......

1 ....7 8 9 101112 13 14 15........ 145

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