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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 451 to 500 of 605 Records

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January 8, 2019 Case Laws Income Tax HC

Clear Error Justifies Review if Only One Conclusion Favors Applicant; No Rehearing of Same Issue Permitted.
January 8, 2019 Case Laws Income Tax HC

Income Tax Dept. Can't Assume Past Events Without Evidence u/s 68 & 269SS for 1997-98 Assessment Year.
January 8, 2019 Case Laws Income Tax HC

Assessment Jurisdiction Transfer Void if Reasons Not Provided u/s 127: Non-Speaking Orders Invalid.
January 8, 2019 Case Laws Income Tax HC

Notice to Deceased Taxpayer Invalid u/s 148; Legal Heirs Involved, Section 292B Not Applicable.
January 8, 2019 Case Laws Income Tax AT

Assessee Must Prove Holding Company's Role in Business for Transfer Pricing Adjustment and Arm's Length Price Determination.
January 8, 2019 Case Laws Income Tax AT

Income from Property: Interest-Free Deposit to Sister Concerns Deemed Tax Evasion Device for Reducing Tax Liability.
January 8, 2019 Case Laws Income Tax AT

Interest Income Deemed Capital in Nature to Offset Power Plant Project Costs, Says Commissioner of Income Tax (Appeals.
January 8, 2019 Case Laws Income Tax AT

TDS Not Required on SIM Card Commission Payments to Retailers u/s 194H; Recorded Only for Bookkeeping.
January 8, 2019 Case Laws Income Tax AT

Understanding "Net Consideration" vs. "Full Value of Consideration" u/ss 54F(1) and 50C of the Income Tax Act.
January 8, 2019 Case Laws Income Tax AT

Penalty Confirmed for Late TDS Filing and Payment; No Reasonable Cause Shown u/s 273B.
January 8, 2019 Case Laws Companies Law Tri

Statutory Auditor Must Resign If Relative or Partner Holds Security in Company, Ensuring Unbiased Auditing Practices.
January 8, 2019 Case Laws Customs HC

Court Upholds DGFT's Authority u/s 3 to Restrict Previously Free Items; Petitioner's Arguments Dismissed.
January 8, 2019 Case Laws Customs AT

Used and Unmachined Tools Import Not Restricted as Hand Tools Are Considered Essential for Manufacturing and Production.
January 8, 2019 Case Laws Insolvency and Bankruptcy HC

Court Rules Banks Have Discretion to Support or Reject Resolution Plans; No Court Interference Needed.
January 8, 2019 Case Laws Service Tax HC

High Court Stays Proceedings on Importers' Service Tax Liability for Ocean Freight; Examines 2017 Notification's Legality.
January 8, 2019 Case Laws Service Tax HC

Taxpayer Receives Leniency in Penalties After Prompt Payment u/ss 76 & 78 of Finance Act.
January 8, 2019 Case Laws Service Tax AT

Manpower Supply Services Under Client Control Liable for Service Tax Payment by Appellant.
January 8, 2019 Case Laws Service Tax AT

Transporting Coal by Road Falls Under Goods Transport Agency for Service Tax Purposes, Includes Loading and Unloading Operations.
January 8, 2019 Case Laws Service Tax AT

Gas Company's Discount to Transport Corp Included in Service Tax Valuation as Compensation for Property Rental.
January 8, 2019 Case Laws Central Excise AT

Exemption Benefit Can't Be Denied for Job Work Due to Procedural Non-Compliance, Court Rules.
January 8, 2019 Case Laws Central Excise AT

Misinterpretation of Rule 6(3) leads to improper demand against assessee, ignoring legislative options under CENVAT Credit Rules.
January 8, 2019 Case Laws Central Excise AT

Hand-Free Flushing Systems for Urinals and WCs Classified Under Chapter Heading No. 8481, Affecting Central Excise Categories.
January 8, 2019 Case Laws VAT and Sales Tax HC

Penalty Notice Missing Tax Evasion Intent Cannot Be Fixed During Appeal Stage, Lacks Offence Elements.
January 7, 2019 Case Laws Income Tax HC

Trust Maintains Tax Exemption Despite Failing to Inform Tax Authority of Charitable Object Clause Changes u/s 11.
January 7, 2019 Case Laws Income Tax AT

Assessee Must Make Bona Fide Salary Estimates u/s 192, Not Evaluated Like Sections 132 or 147 Powers.
January 7, 2019 Case Laws Income Tax AT

Tax Authority Correctly Applies New vs. Old Machinery Test for Section 80IC Deductions in First Year of New Undertaking Formation.
January 7, 2019 Case Laws Income Tax AT

Interpreting "Charitable Purpose" in Sections 11 & 12: Consider Context of Section 10(23C)(iv) for Tax Exemptions.
January 7, 2019 Case Laws Income Tax AT

Taxpayer Cannot Introduce New Claims to Reduce Income During Re-assessment Proceedings for Revenue Benefit.
January 7, 2019 Case Laws Income Tax AT

Income Tax Assessment Order Invalidated for Exceeding Time Limit; Nine-Month Delay Lacks Justification u/s 143(3.
January 7, 2019 Case Laws Income Tax AT

Assessing Officer Omits Satisfaction Note, No Penalty Imposed for Loan Violations u/s 271D and 269SS.
January 7, 2019 Case Laws Income Tax AT

Assessing Officer Must Allow All Statutory Deductions, Including Section 80IA, in Scrutiny Assessment with Positive Income.
January 7, 2019 Case Laws Income Tax AT

Penalty for Cash Loans from Relatives Not Applicable u/s 269SS; Exempt from Section 271D Penalties.
January 7, 2019 Case Laws Income Tax AT

Court Finds No Evidence for Bogus Long-Term Capital Gains Allegation u/ss 68 and 10(38) of Income Tax Act.
January 7, 2019 Case Laws Income Tax AT

Claim for Estimated Expenditures on Minor Work Allowed u/s 37 of Income Tax Act for True Net Profit Calculation.
January 7, 2019 Case Laws Income Tax AT

Commissioner Misclassifies Subsidiary Share Sale Loss as Capital Loss Instead of Business Loss.
January 7, 2019 Case Laws Income Tax AT

Revenue Not Aggrieved When CIT(A) Deletes Addition u/s 68 Due to Favorable Remand Report from AO.
January 7, 2019 Case Laws Income Tax AT

Tax Exemptions Granted for Charitable Activities u/ss 10(23C)(vi) and 11; No Evidence of Personal Use Found.
January 7, 2019 Case Laws Income Tax AT

Section 68: Unexplained Cash Deposits Invalid if No Business Books Kept by Assessee.
January 7, 2019 Case Laws Income Tax AT

No TDS Deduction Needed for Demurrage Payments to Foreign Shipping Firms u/s 194I of Income Tax Act.
January 7, 2019 Case Laws Customs AT

Gold Bars Not Proven Smuggled; Section 123 of Customs Act Presumption Inapplicable.
January 7, 2019 Case Laws Service Tax AT

Tax Non-Payment Case: No Evidence of Deliberate Suppression by Appellant, Burden of Proof Not Met by Department.
January 7, 2019 Case Laws Central Excise AT

Bilas Pan Sughandh classified under tariff heading 2106 9070 as 'churan for pan', not 2008 9999.
January 7, 2019 Case Laws Central Excise AT

Bearings for Windmills Exempt from Central Excise Under Serial No. 332, Classified as Integral Parts Regardless of Use Location.
January 7, 2019 Case Laws Central Excise AT

CENVAT Credit Reversal: Rule 11(3) Only Applies to Inputs, Not Input Services or Capital Goods. Credit Remains Intact. (3.
January 7, 2019 Case Laws Central Excise AT

Clandestine Removal Demand Invalid Without Cross-Examination or Corroboration of Retracted Statements in Spiral Notebook.
January 7, 2019 Case Laws Central Excise AT

Restaurant Faces Duty Demand for Bread, Pastry, Cakes, and Biscuits Under Central Excise Laws; In-House Food Exempted.
January 7, 2019 Case Laws Central Excise AT

Gad, sludge, acid oil, and spent earth classified as waste, exempt from excise duty under Notification No. 89/95-CE.
January 5, 2019 Case Laws Income Tax HC

Authorities Justified in Reopening Assessment Due to Specific Information and Sufficient Material for Notice Issuance.
January 5, 2019 Case Laws Income Tax HC

Penalty u/s 271B Waived: Reasonable Cause for Delay in Filing Audit Report Accepted by Tribunal.
January 5, 2019 Case Laws Income Tax HC

Profit from Agricultural Land Sale Not Automatically Business Income Due to High Profit.

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