Home Highlights October 2019 Year 2019 This

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1. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

2. Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

3. Power given to Board to assign territories jurisdiction to specified officers in specified cases.

4. Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction...

5. Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

6. Disallowance of cash payments in excess of prescribed limit u/s. 40A(3) - even though few payments is covered u/s. 40A(3) of the Act, because of peculiar nature of...

7. Jurisdiction - powers of AO to re-assess the escape turnover - Power of suo moto revision. - The High court found that the respondent No. 3 (Additional Commissioner of...

8. Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act...

9. Reopening of assessment u/s 147 - Writ jurisdiction of this Court under Article 226 of the Constitution of India or supervisory jurisdiction of this Court under Article...

10. Manner of Receipt in Foreign Exchange - Regulation 3 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 as amended

11. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

12. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

13. Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original...

14. Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act,...

15. Challenge to summons jurisdiction - parallel proceedings - Central Authorities' jurisdiction u/s 6(2) Central Goods and Service Tax Act, 2017. Petitioner has no...