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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 101 to 150 of 697 Records

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June 26, 2019 Circulars DGFT

Transport and Marketing Assistance for Agriculture Exports Updated for Efficiency, Managed by DGFT to Offset Costs.
June 26, 2019 Circulars DGFT

Amendment to Para 2.54 of Handbook of Procedures 2015-2020: Updates DGFT protocols for clarity and efficiency in trade policies.
June 26, 2019 Notifications DGFT

DGFT updates import policy for pea seeds to streamline processes and ensure compliance with new standards.
June 26, 2019 Notifications DGFT

DGFT Amends Transport and Market Assistance Scheme to Boost Agricultural Exports with Streamlined Processes and Enhanced Support.
June 26, 2019 Case Laws GST AAR

E-way Bill Rule 138 (14)(k) exempts defence formations, including ordnance factories and PSUs under Ministry of Defence.
June 26, 2019 Case Laws GST AAR

Input Tax Credit (ITC) applies even if goods are destroyed during testing; inputs used in manufacturing aren't considered destroyed.
June 26, 2019 Case Laws GST AAR

No ITC for maintenance of gardens, playgrounds, employee facilities, and estate areas outside factory premises.
June 26, 2019 Case Laws GST AAR

Community Hall Rentals to Employees Subject to GST, No Exemption Available: Clarification on Tax Obligations.
June 26, 2019 Case Laws GST AAR

GST on Unclaimed Security Deposits Recognized as Income After Three Years: Analysis of Tax Implications.
June 26, 2019 Case Laws GST AAR

Applicant Not "Government" Under CGST Act Section 2(53); No Exemption for Liquidated Damages and GST Implications.
June 26, 2019 Case Laws Customs AT

Customs Broker Penalized for Negligence Leading to Customs Duty Evasion; Significant Impact on Exchequer.
June 26, 2019 Case Laws Money Laundering AT

Property Attachment under PMLA Demands "Reason to Believe" Similar to Prima Facie Findings in Money Laundering Cases.
June 26, 2019 Case Laws Income Tax HC

Depreciation on Matured Securities Due for Redemption Cannot Be Negated by Real Income Theory.
June 26, 2019 Case Laws Income Tax HC

ARA reviews taxability of late-filed income in India; delay condoned u/s 119(2)(b) with costs imposed.
June 26, 2019 Case Laws Income Tax HC

Tribunal's decision allowing late EPF, LWF, ESI payment deductions overturned; original statutory deadlines must be met per Section 36(1)(va).
June 26, 2019 Case Laws Income Tax HC

No Penalty Imposed for Unintentional Errors u/s 271(1)(c); Mistakes Not Deliberate, Assessee Cleared.
June 26, 2019 Case Laws Income Tax AT

Web-Based Training Fees Not Classified as 'Technical Services'; No TDS Liability Due to Lack of Technology Transfer.
June 26, 2019 Case Laws Income Tax AT

No Obligation to Deduct Tax at Source on Lease Line Charges, Court Rules Based on Case Law Interpretation.
June 26, 2019 Case Laws Income Tax AT

Assessing Officer Must Use Municipal Ratable Value for Non-Let House Property Income; Market Rates Not Applicable.
June 26, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Inapplicable for Wrong TDS Claim; No Income Concealment or Inaccurate Particulars Found.
June 26, 2019 Case Laws Income Tax AT

AO Must Reconsider Book Profit Adjustments u/s 115JB; Only Listed Items Can Be Included.
June 26, 2019 Case Laws Income Tax AT

AO Ordered to Recalculate Interest on Self-Assessment Tax u/s 244A, Prioritizing Refunds on Interest First.
June 26, 2019 Case Laws Income Tax AT

Buying Shares Below Fair Market Value May Trigger Tax Additions Under Income Tax Act Sections 69 or 56(2)(vii)(C).
June 26, 2019 Case Laws Income Tax AT

Court Rules Market Price Must Be Used for Capital Gains on NDTV Shares Sold with Interest-Free Loan Conditions.
June 26, 2019 Case Laws Income Tax AT

FIFO Method Mandatory for Share Capital Gains; STCG Applied Based on Holding Period in Multiple Demat Accounts.
June 26, 2019 Case Laws Income Tax AT

Reassessment u/s 147 Upheld: Investigation Wing's Input Valid Despite Same Rank Authority's Involvement.
June 26, 2019 Case Laws Income Tax AT

TUF Scheme Subsidy Classified as Capital Receipt, Not Asset Cost Reduction, Due to Non-Asset Acquisition Use.
June 26, 2019 Case Laws Income Tax AT

Depreciation on rented galas disallowed u/s 32 as assets not used for assessee's business. Section 24 applies.
June 26, 2019 Case Laws Customs AT

Imported Computer Classified as Portable Under CTH 847130: Must Weigh Under 10 kg to Qualify.
June 26, 2019 Case Laws Money Laundering AT

Insolvency and Bankruptcy Code takes precedence over PMLA in property attachment case, PAO confirmation order deemed unlawful.
June 26, 2019 Case Laws Service Tax HC

Writ Jurisdiction Limited to Exceptions; Appeal to Commissioner Deemed Effective, Leading to Writ Dismissal.
June 26, 2019 Case Laws Service Tax AT

Commissioner (Appeals) incorrectly upheld Works Contract Service demand; Service Tax not applicable to post-June 1, 2007 composite contracts.
June 26, 2019 Case Laws Central Excise AT

CENVAT Credit on Factory Canteen Catering Services Disallowed Post-April 2011 Due to Definition Change in Input Services.
June 26, 2019 Case Laws VAT and Sales Tax HC

Imported Multi-function Printers, new or used, classified under Entry 68, taxed at 5% as per IT Product List Item 22(a).
June 26, 2019 Case Laws VAT and Sales Tax HC

Court Invalidates TNVAT Assessment Orders for Lack of Notice, Violating Natural Justice Principles; Orders Reassessment with Proper Notice.
June 26, 2019 Case Laws Central Excise AT

CENVAT Credit Denied: Clean Energy Cess Classified as Fee, Not Tax or Excise Duty.
June 26, 2019 Case Laws Central Excise AT

Service Tax Paid Nearly Matches Excise Duty for Cylinder Repairs; No Grounds for Extra Excise Duty Demand.
June 26, 2019 Case Laws Central Excise AT

Export Obligation Breach Confirmed Due to Lack of Extension Under Notification No.42/2001-CE(NT); Demand Against Party Upheld.
June 26, 2019 Case Laws Income Tax HC

Court Quashes Notice u/s 148 Due to Lack of Evidence on Share Sale Taxability in Reopening Assessment Case.
June 26, 2019 Case Laws Income Tax HC

Court Rules Defective Tax Notice Valid u/s 292B; Corrections Allowed via Addendum or Errata.
June 26, 2019 Case Laws Income Tax AT

Assessing Officer's Addition Rejected Due to Lack of Pr. CIT/CIT Approval for CASS Selected Case.
June 26, 2019 Case Laws Income Tax AT

Transfer Pricing Rules Not Applicable to Qualifying Ships Under Tonnage Tax Scheme (TTS) for Assessee's Operations.
June 26, 2019 Case Laws Income Tax AT

Income from Share Allotment Exceeding FMV Not Taxable u/s 56(2)(viib), Rule 11UA(2) Applied.
June 26, 2019 Case Laws Income Tax AT

Section 10B: No Duplicate Exemptions for Export Profits; Inter-Unit Sales in EPZ Not Counted as Exports.
June 26, 2019 Case Laws Income Tax AT

Section 10B Income Tax Exemption Denied for Foreign Exchange Not Brought to India Within Six Months.
June 25, 2019 Case Laws Income Tax AT

ITAT Upholds CIT(A) Decision, Dismisses Revenue's Appeal on Rectification u/s 254, No Errors Found.
June 25, 2019 Case Laws Income Tax HC

Grant-in-Aid to Schools Allowable u/s 37(1); Not Affected by Section 40A(9) as Business Expense.
June 25, 2019 Case Laws Income Tax AT

No MAT exemption for assessee u/s 115JB(6); not qualifying as SEZ entrepreneur or developer.
June 25, 2019 Case Laws Income Tax AT

Asset Transfer in Demerger: Value Determined by Written Down Value per Section 43(1), Explanation-6.
June 25, 2019 Case Laws GST AAR

Railway ticket printing using applicant-provided paper incurs a 6% Central Goods and Services Tax (CGST).

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