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May 6, 2019 Case Laws GST NAPA

Company Penalized for Not Passing GST Rate Cut on Gas Stove Glass to Consumers, Violating Section 122 CGST Act 2017.
May 6, 2019 Case Laws GST NAPA

Courier Service Charges and Tax Rates Rise; Section 171 of CGST Act 2017 Profiteering Not Invoked.
May 6, 2019 Case Laws Income Tax HC

SEBI finds issues in derivative trading claims; Petitioner must deposit 50% of disputed tax, not 20%.
May 6, 2019 Case Laws Income Tax HC

Finance Act 2012: Section 115JB of Income Tax Act remains inapplicable to banking companies, amendment applies prospectively.
May 6, 2019 Case Laws Income Tax HC

Section 45(4) Income Tax Act: No Capital Gains Tax on Partner Retirement Asset Distribution in Partnerships.
May 6, 2019 Case Laws Income Tax HC

Tribunal Confirms Charitable Nature of Society's Objectives for Section 12AA Registration; No Legal Questions Arise.
May 6, 2019 Case Laws Income Tax HC

Re-assessment u/s 147: No failure to disclose by assessee, AO can't re-evaluate based on opinion change.
May 6, 2019 Case Laws Income Tax HC

Reassessment u/s 147 Upheld: Court Dismisses Writ Challenging Validity Based on Tangible Material Indicating Income Escapement.
May 6, 2019 Case Laws Income Tax AT

Taxpayer Penalized u/s 271(1)(c) for Lack of Evidence; Surrendered Additions to Avoid Litigation.
May 6, 2019 Case Laws Income Tax AT

Income of Deceased's Estate: Single Executor as Individual, Multiple Executors as AOP u/s 168 Tax Law.
May 6, 2019 Case Laws Income Tax AT

Section 263 Revision Highlights Need for Thorough Examination of Additional Depreciation Claims u/s 32(1)(iia.
May 6, 2019 Case Laws Income Tax AT

Loans from companies treated as income u/s 68; no extra tax due as documents were undisputed.
May 6, 2019 Case Laws Customs AT

Show Cause Notice on Export Unit Valid Despite Errors; Interest and Penalties Recoverable Under B-17 Bond Terms.
May 6, 2019 Case Laws Insolvency and Bankruptcy AT

Court Confirms Corporate Insolvency Process as Debt Classified as 'Financial Debt' After Interest Payment Acknowledgment by Respondent.
May 4, 2019 Case Laws GST AAAR

GST Rates Applied to Sweetshop Goods Not Linked to Restaurant Services; Input Credit Permitted.
May 4, 2019 Case Laws GST AAAR

Edible items sold in restaurants or as takeaways are a 'composite supply'; GST rate follows restaurant service.
May 4, 2019 Case Laws GST AAR

Construction of Residential Complex as Composite Supply: Dwelling Unit Construction is Principal, Includes Location, Parking, and Facility Access.
May 4, 2019 Case Laws GST HC

Prosecution Can Start Immediately Upon Offense Discovery u/s 132 of CGCT Act, No Preliminary Steps Needed.
May 4, 2019 Case Laws Income Tax HC

Taxpayer's Appeal Leads to Reduced 20% Deposit Requirement in High-Pitch Assessment Case; Grievances Reviewed by Pr. CIT.
May 4, 2019 Case Laws Income Tax HC

Appellate Authority Must Examine Section 40(a)(ia) TDS Issues, Distinguish Purchase vs. Job Work u/s 194C.
May 4, 2019 Case Laws Income Tax HC

Gold Commission Agent's Profit Estimate Upheld at 3.5% Due to Lack of Evidence; No Legal Issues Found.
May 4, 2019 Case Laws Income Tax HC

Penalty Deleted: Lack of Inquiry Invalidates Concealment Claims u/s 271(1)(c) of Income Tax Act.
May 4, 2019 Case Laws Income Tax AT

Income from BSE Shares: Long-Term Capital Gains or Business Income? Classification Depends on Holding Period from 'BSE Card' Acquisition Date.
May 4, 2019 Case Laws Income Tax AT

Capital Gain from Development Rights Deemed Long-Term Due to Original Agreement Recognition and Subsequent Confirmation.
May 4, 2019 Case Laws Income Tax AT

Insurance Claim for Fire Damage Not Considered Export Profit u/s 10AA; Deduction Denied.
May 4, 2019 Case Laws Income Tax AT

Income from hostels and transport for students and staff is tax-exempt, supporting education u/s 11.
May 4, 2019 Case Laws Income Tax AT

Tribunal Deletes Penalty for Delayed TDS Returns Due to Financial Crisis and NPA Issues u/s 272A(2)(k.
May 4, 2019 Case Laws Income Tax AT

Server Subscription Fees to USA Non-Taxable in India: No TDS Needed u/s 40(a)(ia) and Article 12 DTAA.
May 4, 2019 Case Laws Income Tax AT

Assessee Rightly Used DTAA Tax Rate Over Section 206AA for Payments to Non-Residents Without PAN, Per Section 90(2.
May 4, 2019 Case Laws Income Tax AT

Running Hospital Medical Shop Deemed Charitable, Eligible for Section 12AA Registration, Says Income Tax Authority.
May 4, 2019 Case Laws Customs HC

Import Duty Liability Falls on Importer, Not Subsequent Car Owner; Section 125 Clarifies Redemption Responsibility.
May 4, 2019 Case Laws Customs AT

Consortium Partner Entitled to Duty-Free Import of Hot Mix Plant Due to Lack of Legal Authority in Exemption Denial.
May 4, 2019 Case Laws Customs AT

Appellant Wins Refund for Excess Duty Paid Due to System Error, Department Can't Benefit from Its Own Mistake.
May 4, 2019 Case Laws Service Tax AT

Flying Training for Commercial Pilot License Exempt from Service Tax, Not Classified as Commercial Training or Coaching Services.
May 4, 2019 Case Laws Service Tax AT

Key Service Tax Classification Hinges on Agreement Type: Representative Office vs. Consultancy Management. Crucial Distinction Made.
May 4, 2019 Case Laws Service Tax AT

VCES Application Rejected Due to Alleged Audit Initiation; Department Fails to Prove Audit Commencement.
May 4, 2019 Case Laws Service Tax AT

Ayurvedic Center Services Classified as Medical Treatment, Demand Set Aside by Kerala Authorities.
May 4, 2019 Case Laws Service Tax AT

Cargo Handling Services Include Transportation: Cannot Separate Activities for Agricultural Produce.
May 4, 2019 Case Laws Central Excise AT

CENVAT Credit Approved for Profile Sheets Used to Meet Pollution Control Laws, Protect Machinery from Hazards.
May 4, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed for Cleaning Services at Factories, Depots, and Marketing Offices to Maintain Pest-Free Areas.
May 3, 2019 Case Laws GST AAR

ITC Available for GST on New Ready-to-Use Furniture Purchases u/s 16 of CGST and RGST Act 2017.
May 3, 2019 Case Laws GST AAR

No GST Input Tax Credit for Capitalized Building Repairs Including Materials and Labor Costs.
May 3, 2019 Case Laws Customs AT

Dispute Over Imported Pearls Valuation: Complaints Filed Against Valuer, Reports Rejected Under Customs Regulations.
May 3, 2019 Case Laws Service Tax AT

Leasing Cylinders Considered Deemed Sale, Not Service; Transfer of Possession and Control Excludes Taxable Services.
May 3, 2019 Case Laws Insolvency and Bankruptcy SC

Trade Union Files Joint Petition Under IBC for Unpaid Worker Dues Owed by Employer.
May 3, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed for Security Services at Managing Director's Residence as Input Services Related to Manufacturing.
May 3, 2019 Case Laws Central Excise AT

Goods Consumed in Factory Not Automatically u/r 8; Consider Rule 4 with Rule 11 for Valuation.
May 3, 2019 Case Laws VAT and Sales Tax HC

Court Rules Himami Products' Classification Under VAT and Sales Tax Laws Cannot Be Argued Using Other Statutes.
May 3, 2019 Case Laws Income Tax SC

High Court Must Frame Substantial Questions of Law u/s 260A(3) for Fresh Hearing of Income Tax Appeals.
May 3, 2019 Case Laws Income Tax HC

Section 40A(2) Clarifies No Extra Tax for Shared Administrative Costs Among Sister Companies at Same Tax Rate.

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