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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 6901 to 6950 of 7249 Records

1 ....135 136 137 138139140 141 142 143........ 145

January 19, 2019 Case Laws VAT and Sales Tax AAAR

Tribunal while remanding the matter to the Assessing Officer should have left the Assessing Officer free to come to his conclusion after taking into consideration all......
January 19, 2019 Case Laws VAT and Sales Tax HC

Denial of Issuance of statutory Form ‘C’ - inter-state purchases of goods - The respondent-State has not properly appreciated the difference between sale and agreement......
January 18, 2019 Notifications Insolvency and Bankruptcy

INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (VOLUNTARY LIQUIDATION PROCESS) (AMENDMENT) REGULATIONS, 2019
January 18, 2019 Case Laws Income Tax HC

Undisclosed investments - Additions based on balance-sheet submitted to the Bank for obtaining loan - there is absolutely no error in law on the AO relying on the same......
January 18, 2019 Case Laws Income Tax HC

Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to Iraqi government.
January 18, 2019 Case Laws Income Tax AT

LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of......
January 18, 2019 Case Laws Income Tax AT

Charitable activity u/s 2(15) - exemption u/s 10(23C)(iv) - benefit of section 11 - activities of the assessee also include providing of services such as accommodation,.....
January 18, 2019 Case Laws Income Tax AT

TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in......
January 18, 2019 Case Laws Income Tax AT

LTCG - The assessee is not entitled to claim of deduction u/s 54B/ 54F as the assessee has failed to deposit the unutilized amount of capital gains in the capital gains.....
January 18, 2019 Case Laws Income Tax HC

Reopening of assessment is not to review the assessment order passed under Section 143(3). Therefore, no reopening is permissible on mere change of opinion.
January 18, 2019 Case Laws Income Tax HC

When the assessee invests money in a property with an intention to hold it or enjoys the property and sells it for profit thereafter, then it is a case of capital......
January 18, 2019 Case Laws Income Tax HC

Status of the assessee - Association of persons OR firm - ITAT affirmed the status of the assessee as AOP - The registration as a firm, inclusive of all the entities......
January 18, 2019 Case Laws Income Tax AT

Penalty u/s 271D - Taking cash loans in violation of Section 269SS - To meet the financial requirements of repayment, for which the lenders were hard pressing, the......
January 18, 2019 Case Laws Insolvency and Bankruptcy AT

Corporate insolvency resolution process - period of limitation for filing an application - This claim was made initially in the year 2014 but was rejected - Therefore,......
January 18, 2019 Case Laws Customs AT

Valuation of imported goods - Cold Rolled Grain Oriented Electrical Steel Sheet - the provisions of Section 17(5) have not been complied with by the department and thus,....
January 18, 2019 Case Laws Customs AT

Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’
January 18, 2019 Case Laws Money Laundering AT

Offence under PMLA - provisional attachment order - The present case is a classic example as to how the public money has been swindled by these groups and individuals.
January 18, 2019 Case Laws Service Tax AT

Any activity undertaken between DTA and EOU units cannot be considered as services rendered to any outsider, in fact it would amount to self service.
January 18, 2019 Case Laws Service Tax AT

Failure to discharge service tax - amount collected but not paid to the Government - The appellant had continuously failed to discharge the Service Tax even though they.....
January 18, 2019 Case Laws Service Tax AT

CENVAT Credit - Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied....
January 18, 2019 Case Laws Central Excise HC

CENVAT Credit - input - Linear Alkyl Benzene (LAB) - unless and until the Department was able to prove that in the final product the LAB was not used/utilized at all,......
January 18, 2019 Case Laws Central Excise AT

Classification of the goods - Branded Chewing Tobacco - the classification determined by both the sides are on assumptions and presumptions. -the benefit of doubt goes......
January 18, 2019 Case Laws Central Excise AT

The provisions of the statute does not offer room for any ambiguity that restoration of credit in the CENVAT credit account must be compensated with interest even if......
January 18, 2019 Case Laws Central Excise AT

Excisability/marketability - Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are......
January 17, 2019 Case Laws GST NAPA

Profiteering - benefit of reduction in the GST rate not passed - base price of goods also increased - Respondent has violated the provisions of section 171 in as much as....
January 17, 2019 Case Laws Income Tax HC

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the....
January 17, 2019 Case Laws Income Tax HC

Action against the employer u/s 276B - not depositing the tax deducted at source from the employee in the Government revenues, would amount to misappropriation of public....
January 17, 2019 Case Laws Income Tax HC

Deduction u/s. 80IA - nexus with business activity - The assessee having paid excess income tax, received refund with interest - Benefit of deduction allowed.
January 17, 2019 Case Laws Income Tax HC

Exemption u/s 10(23EA) - charitable activities - claim not made by the assessee during the filing of return of income but as an alternative at the appellate stage before....
January 17, 2019 Case Laws Income Tax AT

Disallowance of excessive licence fee paid to M/s Uflex Ltd. - increase of the license fee from ₹ 50 Lac per month to ₹ 2 Crore per month - the issue of......
January 17, 2019 Case Laws Income Tax AT

Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the.....
January 17, 2019 Case Laws Customs HC

Effective date of notification - import - setting Minimum Import Price (MIP) on Iron and Steel - Notification No.38/2015-2020 dated 5th February, 2016 published in the......
January 17, 2019 Case Laws Customs AT

Misdeclaration of goods - clearance of “CR Engine with spares and accessories” - bonafide error or not - EPCG Scheme - error is not bonafide, demand confirmed with penalty.
January 17, 2019 Case Laws Service Tax AT

Refund of service tax paid on cancellation of booking of flats - it is not the case of department that appellant has availed credit in excess of the requisite proportion....
January 17, 2019 Case Laws Service Tax AT

Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided......
January 17, 2019 Case Laws Central Excise HC

Scope and ambit of settlement order - Whether the Settlement Commission can after holding that the applicant has failed to make full and disclosure of his duty liability....
January 17, 2019 Case Laws Central Excise AT

CENVAT Credit - Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of......
January 17, 2019 Case Laws Central Excise AT

Clandestine removal - the Commissioner himself having found that the main evidence relied for quantification of duty i.e. computer print outs being not admissible in......
January 17, 2019 Case Laws Service Tax HC

Liability of service tax - GTA service - transportation of the tea - whether after the tea leaf had been put through the process of withering, crushing, roasting and......
January 17, 2019 Case Laws VAT and Sales Tax HC

Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question......
January 17, 2019 Case Laws VAT and Sales Tax HC

Classification of goods - Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves......
January 16, 2019 Notifications GST

Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation - Notification amended to submit......
January 16, 2019 Notifications DGFT

Amendment in policy condition of Nicotinic Acid & Nicotinamide (Niacinamide/ niacin) under HS Code 29362920 of ITC (HS) 2017, Schedule - I (Import Policy)
January 16, 2019 Circulars Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC)
January 16, 2019 Case Laws Income Tax SC

Condonation of delay - delay of 362 days - the main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was......
January 16, 2019 Case Laws Income Tax HC

Nature of expenditure - expenditure for re-place of flooring and purchase of air conditioner, dish washing machine, and audio/video equipments in the pub etc. - Held as.....
January 16, 2019 Case Laws Income Tax AT

Loss on foreclosure of loans - Whether equivalent to write off of an asset which is capital in nature and not allowable u/s. 37(1) since it is not a Revenue write off? -....
January 16, 2019 Case Laws Income Tax AT

Allowable expenditure u/s 37(1) - The assessee at the initial stage could not file any reply on this issue. The DRP has given a specific finding that this amount have......
January 16, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Merely because an addition is made by disbelieving her capacity to lend the loan.Such a fact, ipso facto, does not lead to the levy of penalty.
January 16, 2019 Case Laws Income Tax AT

TDS u/s 195 - fees for technical services u/s 9 (1) (vii) - Assuming that Licensor, rendered services as defined u/s. 9(l)(vii) Explanation 2 of the Act, yet it does not....

1 ....135 136 137 138139140 141 142 143........ 145

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