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April 23, 2019 Notifications FEMA

Amendments to Foreign Exchange Regulations 2019: Streamlining Security Transfers by Non-Residents in India for Enhanced Transparency.
April 23, 2019 Case Laws GST HC

Court Denies Anticipatory Bail Under GST; Examines Sections 69 and 132 of CGST Act for Inconsistencies.
April 23, 2019 Case Laws GST HC

Interest Justified on ITC Portion Due to Late GSTR-3B Filing, Says Revenue.
April 23, 2019 Case Laws Income Tax HC

Court to Decide if Land Income is Long-Term Capital Gains or Business Income for Construction Firm.
April 23, 2019 Case Laws Income Tax AT

Transfer Pricing Adjustments Apply Despite Section 10B Exemption, Must Align with Global Standards and Not Be Solely Tax-Driven.
April 23, 2019 Case Laws Income Tax AT

Transfer Pricing Adjustments: Balancing Comparable Selection and Related Party Transaction Percentages for Accurate Income Tax Assessment.
April 23, 2019 Case Laws Income Tax AT

Unauthorized Transfer of Tax Case to Hyderabad Violates Section 127; Notice Issued Beyond Six-Month Limit Invalid.
April 23, 2019 Case Laws Income Tax AT

Tribunal Rectifies Mistake, Recalls Order After Overlooking Key Decision in Appeal u/s 254.
April 23, 2019 Case Laws Income Tax AT

Foreign Associate Enterprise Can Be Tested Party for Transfer Pricing Adjustments per Section 92E and OECD Guidelines.
April 23, 2019 Case Laws Income Tax AT

Reassessment Valid u/s 147 Due to Cash Deposits; Jurisdiction Justified if Income Exceeds Non-Taxable Threshold.
April 23, 2019 Case Laws Income Tax AT

Employee Embezzlement: Loss Recognized as Business Loss for Tax Purposes Despite No FIR Filed.
April 23, 2019 Case Laws Income Tax AT

Assessing Officer Must Disprove Evidence for Adding Share Capital u/s 68; Assumptions Are Insufficient.
April 23, 2019 Case Laws Income Tax AT

Vessel Equipment and Crew Constitute Permanent Establishment for Tax Purposes in India, Affecting Assessee's Obligations.
April 23, 2019 Case Laws Income Tax AT

Penalty Proceedings Blocked if No New Evidence Found in Section 153A Assessments per Section 271(1)(c.
April 23, 2019 Case Laws Income Tax AT

Joint Property Ownership Not an AOP: No TDS u/s 194I for Rent Below Rs. 1,80,000 Per Owner.
April 23, 2019 Case Laws Income Tax AT

Interest Income from Bank Deposits Before Business Start is "Income from Other Sources," Not Offsettable Against Capital Expenses.
April 23, 2019 Case Laws Income Tax AT

Court Rules Expense Disallowance Based on Estimation Without Section 144 Order Not Permissible; Books Not Rejected.
April 23, 2019 Case Laws Indian Laws HC

Court Rules Compulsory Retirement Punishment Unjustified Without Evidence in Customs Act Misconduct Case.
April 23, 2019 Case Laws Customs AT

Concessional Duty Rate Refund Applies Prospectively from May 2, 2005, Per Amending Notification Language.
April 23, 2019 Case Laws Customs AT

Customs Act Section 110A: Seized Goods Provisionally Released with Enhanced Valuation Using NIDB Data, Secured by Bond.
April 23, 2019 Case Laws Companies Law AT

Court Questions Company's Claim of Fulfilling FDR Obligation; Documents Show Lack of Evidence for IEPF Deposit.
April 23, 2019 Case Laws Insolvency and Bankruptcy SC

Supreme Court Upholds Board's Authority to Set Creditor Payments and Liquidation Value in Insolvency Cases.
April 23, 2019 Case Laws Service Tax HC

CESTAT's Decision on Tangible Goods Service Taxability Criticized for Lack of Detailed Explanation and Reasoning.
April 23, 2019 Case Laws Service Tax AT

Reimbursable Expenses Included in Taxable Services u/s 67 After 2014-15 Amendment.
April 23, 2019 Case Laws Central Excise AT

Revenue's Five-Year Delay in Investigation Leads to Demand Being Set Aside; Lack of Explanation Cited.
April 23, 2019 Case Laws Indian Laws HC

Section 143-A Amendments: No Retrospective Application for Pending Dishonored Cheque Cases; 20% Payment Liability for Accused.
April 22, 2019 Case Laws GST HC

GST TRAN-1 Error: Case Sent Back to GST Council for Reconsideration Following High Court Decisions.
April 22, 2019 Case Laws GST NAPA

Court Examines Allegations of Profiteering Over Tax Rate Reduction on Snacks; Focus on Benefit Transfer to Customers.
April 22, 2019 Case Laws Income Tax HC

Assessing Officer can't revisit Section 10B deduction claim u/s 147 without new evidence; it's a change of opinion.
April 22, 2019 Case Laws Income Tax HC

Court Sets Aside Reassessment Notice; AO Cannot Reopen u/s 147 Without New Evidence Beyond Initial Findings.
April 22, 2019 Case Laws Income Tax HC

Court Rules Income Accrual Should Reflect Revised Agreement Terms, Not Initial Higher Sale Consideration.
April 22, 2019 Case Laws Income Tax HC

Non-compete fees qualify as deductible revenue expenditure, not capital, as they don't acquire new business or enduring benefits.
April 22, 2019 Case Laws Income Tax HC

Court Denies Appeal Due to 1625-Day Delay Despite Merit; Highlights Need for Timely Filings.
April 22, 2019 Case Laws Income Tax HC

Court Rules TDS Not Required on Unclaimed Debenture Interest for Sick Industrial Units u/s 193, Aligns with Real Income Theory.
April 22, 2019 Case Laws Income Tax HC

Section 263 Revision on Jain Religion CD Expenditure Deemed Impermissible; AO's Plausible View Accepted, No Revision Needed.
April 22, 2019 Case Laws Income Tax AT

Taxpayer's Accounting Method Rejected u/s 263; CIT's Revision Upheld Despite AO's Initial Acceptance.
April 22, 2019 Case Laws Income Tax AT

Section 254: Additional Evidence Accepted for Rectification in Income Tax Case, Potentially Altering Outcome.
April 22, 2019 Case Laws Income Tax AT

CIT(A) Corrects Error: Building Reclassified as Commercial Property u/s 154 Following AO's Assessment.
April 22, 2019 Case Laws Income Tax AT

Tax Authority's Revision Upheld u/s 263 for Unexamined Write-Off of Debit Balances Due to Lack of Inquiry.
April 22, 2019 Case Laws Income Tax AT

Section 133A Survey: Assessee's Reconciliation and Surrender Not Binding if Claims Substantiated with Evidence; Case Remanded.
April 22, 2019 Case Laws Insolvency and Bankruptcy Tri

Section 43 of Insolvency Code: Transaction Not Preferential or Undervalued, Occurs in Ordinary Business for Corporate Debtor.
April 22, 2019 Case Laws Insolvency and Bankruptcy Board

Insolvency Professional Faces Allegations for Violating Insolvency Code and Conduct Regulations; Restrictions Imposed on Conduct.
April 22, 2019 Case Laws Central Excise AT

Valuation of Goods Without Transaction Value u/s 4(1)(b) and Rule 7 Impacts Excise Duty Assessment.
April 22, 2019 Case Laws Central Excise AT

Extended Limitation Period Applies to Suppression or Misstatements, Not Mere Non-Payment; Intent Must Be Proven.
April 22, 2019 Case Laws Income Tax HC

Court Rules Share Sale Income as Short-Term Capital Gains, Not Business Income, Despite Assessing Officer's Challenge.
April 20, 2019 Case Laws Customs AT

Customs Commissioner Can Extend Show Cause Notice Period Without Consultation Under Recent Amendment.
April 20, 2019 Case Laws Income Tax HC

LTCG and STCG from shares held as investments to be taxed as capital gains per CBDT Circular, not business income.
April 20, 2019 Case Laws Income Tax HC

Service Tax Reimbursements Excluded from Taxable Amount u/s 44BB, Says Full Bench Decision.
April 20, 2019 Case Laws Income Tax HC

Waiver of Interest Denied u/s 220(2A): Assessee Failed to Prove Genuine Hardship and Other Conditions.
April 20, 2019 Case Laws Income Tax HC

Court Rules Against Double Taxation on Liabilities Written Off in Subsequent Years; Income Not Taxable Again.

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