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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 7051 to 7100 of 7249 Records

1 ....138 139 140 141142143 144 145

January 10, 2019 Case Laws Service Tax AT

Business Auxiliary Service - notional surplus charged for ocean freight is not subject to levy of service tax
January 10, 2019 Case Laws Service Tax AT

Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon......
January 10, 2019 Case Laws Service Tax AT

Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company....
January 10, 2019 Case Laws Service Tax AT

CENVAT Credit - input services or not - consultancy service, construction service etc. - Providing output services of renting of immovable property services - Services......
January 10, 2019 Case Laws Central Excise SC

Classification of goods - Dena Ji Brand Satritha shampoo - Dena Ji Brand Harbal shampoo - the product in question was not used as ayurvedic medicine but was a “shampoo”.
January 10, 2019 Case Laws Central Excise HC

CENVAT Credit - input services - lease rentals and operations and maintenance of windmills situated far away from their factory - Rule does not say that input service......
January 10, 2019 Case Laws Central Excise AT

Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.
January 10, 2019 Case Laws Central Excise AT

CENVAT Credit - availing 50% credit on capital goods after absolute exemption - Restriction of availment of 50% in the first financial year and the balance subsequently,....
January 9, 2019 Notifications DGFT

Amendment in Import Policy of Aviation Gasoline under Exim Code 27101219 in the ITC (HS) 2017, Schedule- I (Import Policy)
January 9, 2019 Circulars DGFT

Guidelines to RAs for following Standard Operating Procedure (SOP) for EODC monitoring of both Advance as well as EPCG authorizations using software in website http://eodc.online
January 9, 2019 Circulars DGFT

Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20
January 9, 2019 Circulars Companies Law

Re-Constitution and Re-naming of Advisory Group of National Foundation for Corporate Social Responsibility (NFCSR) as "Governing Council, NFCSR"
January 9, 2019 Circulars Customs

Implementation of e SANCHIT in Exports
January 9, 2019 Case Laws GST AAR

Classification of goods - P.P. Bags which are made from strips having width of less than 5mm - to be classifiable under Chapter 39 of the GST tariff as articles of Plastic.
January 9, 2019 Case Laws GST AAR

Distribution and supply of electricity - Government Entity - composite supply - benefit of exemption - applicability of Sr.No.3A will be supply specific and not supplier....
January 9, 2019 Case Laws GST AAR

Levy of GST - the component of interest and delayed payment charges are obviously having a direct relation with the value of supply to which such interest/delayed......
January 9, 2019 Case Laws Income Tax HC

Levy of penalty u/s 271D - loan in cash was taken from near relatives - the transaction in the instant case is between the assessee and her maternal uncle and aunt and......
January 9, 2019 Case Laws Income Tax HC

Write off claimed of a bad investment - in the subject assessment year, the assessee had been holding the portfolios as investments, there is no question of claiming......
January 9, 2019 Case Laws Income Tax HC

Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT......
January 9, 2019 Case Laws Income Tax HC

Valuation of securities - Even when there is an appreciation of the value, it does not enure to the Bank as income and, hence, the valuation has to be made as stipulated....
January 9, 2019 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - amount received by the assessee from his father - family settlement - transfer of money from father to son is nothing unusual - The......
January 9, 2019 Case Laws Income Tax HC

Deemed dividend as per Section 2(22)(e) - family arrangements - In the facts of the present case, the transaction between M/s.MEL and M/s.SREL being admittedly a......
January 9, 2019 Case Laws Income Tax AT

Addition of donations as anonymous donation u/s 115BBC - since the donations were duly treated as income by the assessee, section 68 could not have been invoked. -......
January 9, 2019 Case Laws Income Tax AT

Advances written off - Once the advances are held to be business advances they are allowable as deduction either u/s. 37(1) or u/s. 28 of the Act as business loss.......
January 9, 2019 Case Laws Income Tax AT

Addition u/s 40A - expenses incurred in cash in excess of INR 20,000/- - The provision of rule 6DD(J) provides that provisions of section 40A(3) shall not be applicable.....
January 9, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - a mere claim in the return of income as agricultural land cannot be considered to be furnishing inaccurate particulars of income or concealing......
January 9, 2019 Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - Inter-Corporate Deposit (ICD) - Deposit agreement or any other bilateral agreement, which would bring out the terms and......
January 9, 2019 Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - India-Mauritius Tax Treaty - the applicable rate of tax is 5% as correctly canvassed by assessee.
January 9, 2019 Case Laws Insolvency and Bankruptcy Board

Inability on the part of Liquidator to take up the assignment - corporate insolvency resolution process (CIRP) - Interim Resolution Professional (IRP) - Penalty equal to....
January 9, 2019 Case Laws Service Tax HC

Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had......
January 9, 2019 Case Laws Service Tax AT

Jurisdiction under service tax - it is not in dispute that all the records and accounts relating to RIL project are maintained by appellant at its Hyderabad office -......
January 9, 2019 Case Laws Service Tax AT

Valuation - Whether the appellant would be eligible for exemption N/N. 12/2003- ST? - The appellant had produced only documents to show that they have purchased......
January 9, 2019 Case Laws Service Tax AT

The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or......
January 9, 2019 Case Laws Service Tax AT

Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no....
January 9, 2019 Case Laws Service Tax AT

Classification of services - supply of tangible goods service or not - railway wagons - the right of position and effective control is with the Railways and as such, the....
January 9, 2019 Case Laws Service Tax AT

Valuation - Commercial coaching or training Services - There are no reason to consider the concessional portion of fee which is as per the pre-declared publicity......
January 9, 2019 Case Laws Service Tax AT

CENVAT credit - duty paying invoices - photocopy invoices - From the perusal of rule 9, it is clear that there is no express mandate for such invoices to only be in original.
January 9, 2019 Case Laws Central Excise AT

Area Based exemption - Units in Kutch District of Gujarat - since the appellant have strictly followed the conditions of the notification no 39/2001-CE particularly......
January 9, 2019 Case Laws Central Excise AT

Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.
January 9, 2019 Case Laws Central Excise AT

Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue......
January 9, 2019 Case Laws Central Excise AT

CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing......
January 8, 2019 Circulars DGFT

Export of Fertilisers under Chapter 31 of ITC(HS) Classification of Export and Import Items 2018 — Procedure to obtain permission / NoC from the Department of......
January 8, 2019 Case Laws GST AAR

Classification of goods - mouth fresheners (after mixing Kharak, Khopra, Sugar, Saunf, Mishri, fennel, Dates, Saccharin, menthol, Papaya fruit, or natural flavouring......
January 8, 2019 Case Laws GST AAR

Classification of supply - the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by.....
January 8, 2019 Case Laws Income Tax HC

If the error is so apparent that without further investigation or enquiry, only one conclusion can be drawn in favour of the applicant, in such circumstances, the review....
January 8, 2019 Case Laws Income Tax HC

The income tax department cannot presume something to have happened five years ago just because in the assessment year 1997-98 the assessee failed to explain its source.....
January 8, 2019 Case Laws Income Tax HC

Transfer of case u/s 127 - An assessee is entitled to know the reasons why the assessment jurisdiction is transferred u/s 127. The impugned order is non-speaking. A......
January 8, 2019 Case Laws Income Tax HC

Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted......
January 8, 2019 Case Laws Income Tax AT

TPA - ALP determination - nature of services received by the Assessee - Mere furnishing of details of consignment without evidence of participation of holding company in....
January 8, 2019 Case Laws Income Tax AT

Addition of income from House Property - estimation of ALV - Interest free security deposit received by the assessee was advanced to sister concerns without any interest....

1 ....138 139 140 141142143 144 145

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