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Highlights / Annotations / Catch Notes For April of 2019
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Showing 601 to 624 of 624 Records
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April 1, 2019
GST:
Liability of GST - tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides,...
April 1, 2019
GST:
Classification of goods - rate of GST - The tobacco leaves including the leaves cut from plant. dry leaves. cured leaves by applying natural process ordinarily used by...
April 1, 2019
GST:
Classification of goods - whether PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting - held NO - Liable to GST @12%
April 1, 2019
I.Tax:
Power of CIT u/s 263 - Commissioner in exercise of the revisional powers cannot initiate fresh inquiry about the same claim on the ground that one of the aspects of such...
April 1, 2019
I.Tax:
Unexplained credit u/s 68 - Merely because the investment was considerably large and as noted, several corporate structures were either created or came into play in...
April 1, 2019
I.Tax:
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a...
April 1, 2019
I.Tax:
Unexplained credit u/s 68 - unsecured loan from registered NBFC and other companies - revenue failed to prove that loan were bogus - additions deleted.
April 1, 2019
I.Tax:
The completed assessment cannot be reopened without rejecting the books or confronting with assessee about not accepting the valuation submitted by assessee and the...
April 1, 2019
Cus.:
Revocation of CHA License - mere discrepancy in obtaining authorization from a client is not sufficient to revoke the licence or that absence of physical verification of...
April 1, 2019
Cus.:
Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of...
April 1, 2019
Cus.:
Classification of imported goods - Audio and Video equipment - the allegation that the AVR or HTS is an AM/FM receiver is akin to identifying the elephant not from its...
April 1, 2019
PMLA:
Attachment or retention of property or record seized under PMLA shall continue during the investigation for a period not exceeding ninety days. The said prescribed...
April 1, 2019
S.Tax:
Business Support Service - Investing in the railways lines so as to enable the railways to run on the Adipur Mundra Port lines cannot be held as providing of any...
April 1, 2019
S.Tax:
Valuation - Franchise services - By merely mentioning that for master licensee 33% of all the fees collected shall exclude advertising fee does not takes that amount out...
April 1, 2019
S.Tax:
CENVAT Credit - quantification of the amount to be reversed - non-filing of intimation is only a procedural lapse, for which the benefit provided under Rule 6(3)(ii)...
April 1, 2019
C.Ex.:
Allegation of wrong availment of cenvat credit - The oral evidences recorded are not reliable, being in violation of the provisions of Section 9D of the Act.
April 1, 2019
C.Ex.:
CENVAT Credit - capital goods - The mere fact that they have availed depreciation disentitles them to credit. The subsequent filing of revised income tax return might...
April 1, 2019
I.Tax:
Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of...
April 1, 2019
I.Tax:
Rectification u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any...
April 1, 2019
Cus.:
Refund of demurrage charges - Unless the rules or relevant policy clearly mandate waiver from such services, courts cannot issue directions to such service providers...
April 1, 2019
C.Ex.:
CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning...
April 1, 2019
C.Ex.:
Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same...
April 1, 2019
C.Ex.:
Valuation - Pharmaceutical products, Medicaments - the price at which the goods were ultimately sold/supplied to the govt. agencies against rate contract be the correct...
April 1, 2019
VAT:
Levy of penalty - non-issuance of Tax Invoice - instead, Sale Invoice were issued - in the absence of requisite details supplied by the purchasing dealers, no penalty...
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Quick Updates:
What's New:
Latest Case Laws
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F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
C
: Cross Margin benefits for offsetting positions having different expiry...
N
: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...
H
: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...
H
: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...
H
: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...
H
: Suspension of license of public bonded warehouse - bonded goods were s...
H
: Classification of imported goods - Navigation System - Multifunctional...
H
: Offences triable by Special Court - offences other than the Companies ...
H
: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...
H
: Works Contract Service - availment of Composition Scheme - The Tribuna...
H
: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...
H
: Legal implication of a promotional trailer - absence of specific conte...
H
: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...
H
: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H
: Validity Of order passed without signed by the authority - Principles ...
H
: Demand of GST - The High court noted that the return of documents rais...
H
: Validity Of Order for Cancellation of Registration passed in Form GST ...
C
: Extension period for 3 months to Ortho-phosphoric Acid which is used f...
N
: Streamlining of Halal Certification Process for Meat and Meat Products
A
: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A
: Demand should not be raised when negative taxable and invoice value ar...
A
: Various Types Of Trusts and Their Importance
A
: IGST is not payable under RCM for services in Free-on-Board and Cost I...
N
: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...
A
: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A
: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A
: Various Types of Charges on Property
A
: Assessment Order quashed when Assessee incorrectly reported turnover i...
A
: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
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