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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 301 to 350 of 624 Records

1 ....3 4 5 678 9 10 11........ 13

April 15, 2019 Case Laws GST HC

Court Stays Provisional Attachment of Bank Accounts u/s 83 of CGST; Department's Actions Questioned.
April 15, 2019 Case Laws Income Tax HC

Assessee's Long Term Capital Gains claim denied; extraordinary share value increase leads to delisting directive.
April 15, 2019 Case Laws Income Tax AT

Retrospective Application of Second Proviso in Section 40(a)(ia) Offers Relief for Past Tax Deduction Non-Compliance.
April 15, 2019 Case Laws Income Tax AT

Reassessment Order Overturned Due to AO's Failure to Issue Mandatory Notice u/s 143(2), IT Act 1961.
April 15, 2019 Case Laws Companies Law Tri

Tribunal Compounds Offense for Non-Filing Cost Audit Report u/s 233B of Companies Act 1956.
April 15, 2019 Case Laws Income Tax HC

Court Rules Defective Warrant Doesn't Invalidate Evidence Collected in Search Per Income Tax Act, Section 132.
April 15, 2019 Case Laws Income Tax HC

Capital Gains Taxable: No Income Diversion in Mortgage by Deposit of Title Deeds; Assessee Retains Property Title.
April 15, 2019 Case Laws Income Tax HC

Preliminary expenses linked to a company's MoU objectives are deductible u/s 37(1) of the Income Tax Act.
April 15, 2019 Case Laws Service Tax AT

Commissioner Misinterprets VCES, Mandates Full Declaration of Service Tax Dues, Rejects Application for False Declaration.
April 15, 2019 Case Laws Service Tax AT

Services Not Classified as 'Supply of Tangible Goods' Due to Lack of Control Over Leased Items by Appellant.
April 15, 2019 Case Laws Service Tax AT

Loading and Unloading Services Classified Under Goods and Transport Agency, Not Cargo Handling Service.
April 13, 2019 Case Laws GST AAR

Ice cream sales from retail to customers are taxable goods under CGST Act, Schedule II, Entry I(a).
April 13, 2019 Case Laws GST AAR

Advance Ruling Application Requires Rs. 5000 Fee Under SGST and CGST Acts as per Section 97(1) and Rule 104.
April 13, 2019 Case Laws GST AAR

Advance Ruling Application Dismissed: Applicant Can't Supply Goods/Services After Tender Awarded to Different Consortium.
April 13, 2019 Case Laws GST AAR

GST Exemption: Interest-Free Security Deposits Not Taxable as They're Fully Refundable and Not Considered Service Payment.
April 13, 2019 Case Laws SEBI AT

Court Finds Lack of Evidence for Prima Facie Case; Restraint Order on Appellants Deemed Harsh and Unjustified.
April 13, 2019 Case Laws Insolvency and Bankruptcy Tri

Loan Disbursement Confirms 'Financial Debt' Status; Applicant Recognized as 'Financial Creditor' Under Insolvency Laws.
April 13, 2019 Case Laws VAT and Sales Tax HC

Empty Formality Defense Valid in Service Law, Not in Revenue Cases Where All Materials Matter.
April 13, 2019 Case Laws Indian Laws SC

State Act Section 37(A) Prevails Over Transfer of Property Act Section 58(c) Due to Article 254(2.
April 13, 2019 Case Laws Indian Laws HC

NRI Status Doesn't Exempt Individual from Accountability in Cheque Dishonor Case; Responsible for Company's Daily Operations.
April 13, 2019 Case Laws Income Tax HC

Tax Collection at Source u/s 206C is Constitutional, Does Not Violate Rights or Prejudice Petitioners.
April 13, 2019 Case Laws Income Tax HC

Notice u/s 148 Issued to Deceased Invalid; Legal Reps Did Not Waive Valid Notice Requirement.
April 13, 2019 Case Laws Income Tax HC

Notice u/s 148 Invalid Due to Issuance Against Deceased Person, Despite Prior Notification to Tax Department.
April 13, 2019 Case Laws Income Tax HC

Income Tax Act Section 12AA: Delay by Commissioner Results in Deemed Registration Grant for Applicant.
April 13, 2019 Case Laws Income Tax AT

Unexplained Cash Credit Linked to Trade Advance Not Taxable, Section 68 Addition Not Warranted, Invoices Justify Sales Adjustment.
April 13, 2019 Case Laws Income Tax AT

Penalty Upheld for Continuous Default in Filing u/s 139(1); No Bona Fide Mistake Found in Real Estate Income Disclosure.
April 13, 2019 Case Laws Income Tax AT

Court Rules AO Cannot Reopen Assessment u/s 147 if Issues Were Concluded in Original Section 143(3) Assessment.
April 13, 2019 Case Laws Income Tax AT

Capital Gains on Agricultural Land: Legal Procedures Required for Land Use Change to Affect Tax Obligations.
April 13, 2019 Case Laws Income Tax AT

Salaries, training, and IRSE assessment costs are revenue expenses, even if capitalized under AS-26 in financial records.
April 13, 2019 Case Laws Income Tax AT

Section 153A Assessment: Unexplained Cash Deposits and Loans Additions Contested, No Incriminating Evidence Found, No Additions Made.
April 13, 2019 Case Laws Income Tax AT

PDBI Must Collect Tax at Source for Toll Operations u/s 206C(1C) of Income Tax Act.
April 13, 2019 Case Laws Income Tax AT

Trust Income Must Reflect Actual Expenses, Not 30% Standard Deduction; Aligns with Section 11 of Income Tax Act.
April 13, 2019 Case Laws Income Tax AT

Dual Resident of India & USA Deemed US Resident Under DTAA; Eligible for Income Treaty Exemption Per Article 4(2).
April 13, 2019 Case Laws Income Tax AT

Board under State Control Deemed "State" per Article 12, Granted Tax Immunity by Indian Constitution.
April 13, 2019 Case Laws Income Tax AT

Reassessment Invalid as Officer Overlooked Taxpayer's Objections in Section 147 Case.
April 13, 2019 Case Laws Central Excise AT

Revenue Authority Bound by Initial Credit Reversal Decision Unless New Evidence Emerges in Central Excise Cases.
April 13, 2019 Case Laws Income Tax AT

Jurisdiction Challenge Must Be Made Timely u/s 120(4)(b) and 124(3) to Proceed in Tribunal.
April 13, 2019 Case Laws Income Tax AT

IT Support Services Not Classified as Fees for Technical Services Under DTAA with Belgium Due to Lack of Knowledge Transfer.
April 12, 2019 Circulars FEMA

New Rules for Indian Insurance Brokers Opening Foreign Currency Accounts Under 2015 Regulations.
April 12, 2019 Case Laws GST HC

Petitioner Challenges Continued Truck Detention Despite Paid Tax and Penalty for Confiscated Goods.
April 12, 2019 Case Laws Companies Law AT

Company Name Restored to Active Status: Process for Creditors to Challenge Strike Off Under Company Law.
April 12, 2019 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Moratorium Stops All Payments, Even Pre-Dated Cheques Cannot Be Cashed.
April 12, 2019 Case Laws VAT and Sales Tax HC

SEZ Developers Entitled to Tax Exemption u/s 11(1)(i) of HSEZ Act.
April 12, 2019 Case Laws Indian Laws SC

Arbitration Clause Valid Only If Contract Is Legally Enforceable, Meeting All Legal Requirements for Validity.
April 12, 2019 Case Laws Income Tax HC

Deemed University Denied Tax Approval u/s 35(1)(ii) for Lack of Significant Scientific Research; Case Remanded.
April 12, 2019 Case Laws Income Tax HC

Assessee's lack of details and auditor's concerns prompt special audit under Income Tax Act Section 142(2A).
April 12, 2019 Case Laws Income Tax HC

Section 54 of Income Tax Act: Pre-2015 Allowed Multiple Homes for Exemption; Post-2015 Restricts to One Unit.
April 12, 2019 Case Laws Income Tax HC

Petitioner Challenges Denial of Stay on Section 12A(a) Exemption for Market Rent Assessment of Long-Term Leased Properties.
April 12, 2019 Case Laws Income Tax HC

TDS on Cooking Services Falls u/s 194C, Not 194J; Assessee Deemed in Default Per Section 201(1).
April 12, 2019 Case Laws Income Tax HC

Section 37 Allows Expenditure for Third-Party Services Boosting Investment in India, Leading to Higher Advisory Fees.

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