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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 6951 to 7000 of 7249 Records

1 ....136 137 138 139140141 142 143 144........ 145

January 16, 2019 Case Laws Income Tax AT

Grant of deduction u/s 80P(2)(d) - if such deduction is not claimed in computation of income, then no disallowance be made to the total income of the assessee.
January 16, 2019 Case Laws Income Tax AT

Disallowance of payment of commission - The fact that the amount was transferred at the fag end of the financial year in the accounts of these parties and immediately......
January 16, 2019 Case Laws Customs HC

Principles of natural justice - suspension of CHA License - Regulation 11(2) can be invoked for suspending the license only when the Commissioner of Customs feels and......
January 16, 2019 Case Laws Customs HC

Power of the Central Government to regulate marine trade, especially Foreign Trade Policy - export of shark finning - What is the best is not always discernible, the......
January 16, 2019 Case Laws Customs AT

Maintainability of Refund claim - assessment order not challenged - the refund claim under section 27 is not maintainable unless the order of assessment is modified in......
January 16, 2019 Case Laws Service Tax AT

Refund claim - export of service - intermediary - place of provision of service - the appellant is not acting as a bridge between the overseas group entities and......
January 16, 2019 Case Laws Service Tax AT

Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally sustainable.
January 16, 2019 Case Laws Service Tax AT

Valuation - as the issue stands settled that reimbursable expenses cannot form part of the gross value of the services being provided by the service provider, we find no....
January 16, 2019 Case Laws Service Tax AT

CENVAT Credit - The input service availed by the appellant before the stage the paint becomes marketable, the appellant is entitled to avail cenvat credit on Repair &......
January 16, 2019 Case Laws VAT and Sales Tax HC

Valuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - the delivery is ex-RMC Works - The Tribunal committed a....
January 16, 2019 Case Laws Central Excise HC

The petitioner having opted for settlement is not permitted to dissect Settlement Commission's Order to accept what is favourable and reject what is not.
January 16, 2019 Case Laws Central Excise HC

Clandestine removal - Exemptions can be conditional or absolute, yet it is an exemption. Therefore, strict interpretation is to be given and a person, who is charged of.....
January 16, 2019 Case Laws Central Excise AT

Classification of goods - power bank/ portable mobile charger - although the Ministry has issued the clarification to the Respondent regarding the classification of......
January 16, 2019 Case Laws Central Excise AT

Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc.....
January 15, 2019 Case Laws Income Tax AT

Assessment u/s 153A - addition u/s 68 - since the surrender was made under pressure which was immediately retracted, and except the aforesaid, no adverse material has......
January 15, 2019 Case Laws Income Tax AT

Gain arising on the sale of land - to be taxed as ‘business income’ or not - specific verification needs to be conducted to verify whether actual intention of the......
January 15, 2019 Case Laws Income Tax AT

TDS u/s 195 - payments made to non-residents for professional fees - assessee was having option of choosing more favourable provisions of the DTAAs.
January 15, 2019 Case Laws Income Tax AT

Nature of payment - Business expenditure or appropriation of funds - claim for deduction being the contribution to Co-operative Education Fund - National Co-operative......
January 15, 2019 Case Laws Income Tax AT

Disallowance u/s 14A(1) - where shares were held as stock-in-trade and therefore it becomes business activity of assessee - these were not investments made by assessee......
January 15, 2019 Case Laws GST HC

Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the......
January 15, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Once the vendor and vendee have accepted the receipt and the payment of unaccounted money, subsequent retraction has no relevance and it is a......
January 15, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Disallowance u/s 14A - the assessee has not furnished any particulars of income, which are incorrect. The issue remains is merely computation of.....
January 15, 2019 Case Laws Income Tax AT

Deduction u/s 80-IB(10) - out of both the projects only 8 flats were sold to persons who were relatives - principle of proportionate disallowance to be applied - AO......
January 15, 2019 Case Laws Income Tax AT

Nature of income - business income or income from other sources - the assessee has been carrying on the business of money lending in a systematic manner without having......
January 15, 2019 Case Laws Customs AT

Classification of imported item - Liquid Crystal Devices (LCGs) cut to special shapes - Merely because they were used as parts in dashboards of motorcycle, the could not....
January 15, 2019 Case Laws Customs AT

Valuation of imported goods - wooden furniture - noticing excess weight at the time of physical verification of the import by the Customs authorities could not in any......
January 15, 2019 Case Laws Customs AT

Classification of imported goods - RO-6.5L Mineral Enrichment System (Reverse Osmosis water purifier) - the classification of the impugned goods are held to be under CTH....
January 15, 2019 Case Laws Customs AT

Valuation of imported goods - Since Section 14 of the Act mandates that the value of the goods is to be considered on the basis of the price actually paid or payable for....
January 15, 2019 Case Laws Central Excise AT

Removal of scrap of old and used moulds under job work challans - Mere lack of sending an intimation is a procedure which is mere directry. Denying the substantial......
January 15, 2019 Case Laws Central Excise AT

100% EOU - CENVAT Credit - removal of inputs to job-worker - Since the raw material/inputs were removed by the appellant for further manufacture of the finished goods,......
January 14, 2019 Notifications Money Laundering

Prevention of Money-laundering (Restoration of Confiscated Property) Amendment Rules, 2019
January 14, 2019 Case Laws Income Tax HC

TDS u/s 194C - Requirement of deducting tax at source itself did not arise since the Assessee had simply hired the trucks for specific transportation work for jobs......
January 14, 2019 Case Laws Income Tax HC

Levy of penalty u/s 271(1)(c) - assessment u/s 153A - notwithstanding that the income declared in the return filed for a period under consideration is accepted, the......
January 14, 2019 Case Laws Income Tax HC

Penalty u/s 271C - assessment u/s 153C - When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal.......
January 14, 2019 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - Failure to furnish returns, comply with notices, concealment of income - the assessee had shown that they had acted bonafidely. Thus, the......
January 14, 2019 Case Laws Income Tax AT

Addition u/s. 68 - unexplained cash credit - since no books of account are maintained in the ordinary course of business of the assessee, no such addition u/s 68 of the Act is tenable.
January 14, 2019 Case Laws Income Tax AT

Income from purchase and sale of shares - majority of the profits earned are through buying and selling of shares which taken place within a period of 10 days and 100%......
January 14, 2019 Case Laws Income Tax AT

Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to....
January 14, 2019 Case Laws Income Tax AT

Disallowance as bonus to director shareholders of the assessee company u/s. 36(1)(iii) - whether it is a dividend payment in disguise - Held No - it should be allowed as....
January 14, 2019 Case Laws Income Tax AT

Capital gain - on entering into a JDA, there is a ‘transfer’ as per the provisions of section 2(47) of the Act and consequently capital gains is attracted.
January 14, 2019 Case Laws Income Tax AT

Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract......
January 14, 2019 Case Laws Income Tax AT

Addition u/s 41(1)(a) - cessation of trading liability - the method of accounting, cash or mercantile, adopted by the assessee is also irrelevant as far as section 41(1)....
January 14, 2019 Case Laws Customs HC

Detention of goods - demurrage/detention charges - This is an unfortunate case where the respondents/Customs authorities intentionally appeared to have omitted issuing......
January 14, 2019 Case Laws Customs HC

Service of order - Once the matter came to the knowledge of petitioner efforts were made to obtain certified copy of the order which clearly indicate the fact that the......
January 14, 2019 Case Laws Customs AT

Validity of Show Cause Notice (SCN) - the provisions provide for deemed conclusion of the proceedings against the assesses if the payment as regard the duty, interest......
January 14, 2019 Case Laws Customs AT

Duty Drawback - overvaluation of export goods - there is overwhelming evidence produced by the appellant in support of the fact that the value declared in the shipping......
January 14, 2019 Case Laws Central Excise AT

CENVAT Credit - capital goods - Since denaturing process takes place, while Extra Natural Alcohol were stored in the storage tank, it cannot be concluded that those......
January 14, 2019 Case Laws Central Excise AT

Transfer of accumulated CENVAT credit - shifting of the company - Rule 10 - Only the intimation is required and it is upto the satisfaction of the Asstt./Dy.......
January 14, 2019 Case Laws VAT and Sales Tax HC

Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input......
January 12, 2019 Circulars DGFT

Rationalization of procedures in handling EODC requests under Advance/EPCG Authorizations

1 ....136 137 138 139140141 142 143 144........ 145

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A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

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H: Authorities denied personal hearing despite request, order quashed.

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