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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 201 to 250 of 697 Records

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June 22, 2019 Case Laws GST AAR

Network Setup for BSNL Classified as Composite Works Contract, GST Rate Set at 18% u/s 5, Notification 11/2017.
June 22, 2019 Case Laws Income Tax HC

Court Reopens Tax Case to Investigate Unexplained Deposits from Business Sale and Debtors; Exemption Status Questioned.
June 22, 2019 Case Laws Income Tax AT

Small Trader's Household Expenses Recorded in Cash Book, No Penalty u/s 271D for Section 269SS Violation.
June 22, 2019 Case Laws Income Tax AT

Court Confirms Long-Term Capital Gains Exemption u/s 54F Based on Asset Holding from Allotment Date.
June 22, 2019 Case Laws Income Tax AT

Section 167B: AOP/BOI taxed at max rate if income is unknown; Deity as sole beneficiary taxed as individual.
June 22, 2019 Case Laws Income Tax AT

Income Tax Exemption for APMCs u/s 10(26AAB) Includes Fish, Poultry, and Eggs Per DAPM Act Definition.
June 22, 2019 Case Laws Income Tax AT

Assessment Reopened Under Income Tax Act Section 147 Without Addressing Objections Renders Orders Void Ab Initio.
June 22, 2019 Case Laws Income Tax AT

Income Tax Commissioner Confirms Society's Charitable Status, Approves Registration u/s 12A of the Income Tax Act.
June 22, 2019 Case Laws Customs HC

India-Nepal Treaty of Transit Protocol Invalidated; Commission Lacks Authority to Amend Goods Transfer Procedures. Public Notice Stayed.
June 22, 2019 Case Laws Customs AT

Refund of Special Additional Duty Allowed Despite Different VAT Payer and Importer Under Notification No. 102/2007.
June 22, 2019 Case Laws Customs AT

Importing Ascorbic Acid as 'Corrosion Inhibitor' under DFIA complies with Customs Act, 1962, and Foreign Trade Policy. Benefits upheld.
June 22, 2019 Case Laws Customs AT

U.S. company breaches ATA Carnet rules by selling exhibition goods domestically; duty recovery from buyer JK International invalid.
June 22, 2019 Case Laws Customs AT

Penalties Under Customs Act Sections 112(a) & 114AA Overturned; Insufficient Evidence on Duty-Free Lead Ingots Diversion.
June 22, 2019 Case Laws Companies Law AT

Director's Removal for Non-Attendance Without Formal Notice Deemed Illegal; Highlights Company Mismanagement Issues.
June 22, 2019 Case Laws Companies Law AT

Unlawful Director Continuation and Share Allotments Due to Incomplete Quorum in Board Meetings Post-AGM.
June 22, 2019 Case Laws SEBI AT

Ex-Parte Order Halts Trading Rights, Deemed Harsh and Unwarranted Without Considering Evidence.
June 22, 2019 Case Laws Insolvency and Bankruptcy Tri

India can't recover petroleum dues during insolvency moratorium u/s 7 of I&B Code; actions deemed illegal.
June 22, 2019 Case Laws FEMA AT

Appeal Allowed: Insufficient Evidence in Foreign Exchange Case under FEMA, Main Witness Not Located for Cross-Examination.
June 22, 2019 Case Laws Money Laundering AT

Court Quashes Attachment Orders Under PMLA; Mortgaged Properties Not Proceeds of Crime; Banks Can Seek Remedies.
June 22, 2019 Case Laws Service Tax HC

Court Exercises Extraordinary Jurisdiction to Condone 64-Day Delay Under Articles 226 and 227 Based on Satisfactory Explanation.
June 22, 2019 Case Laws Service Tax AT

Penalty Waived for Appellant Due to Rule Changes; Tax and Interest Already Paid Equal to Demand Amount.
June 22, 2019 Case Laws Service Tax AT

No Penalty for Service Tax on Manpower Supply Services Due to Prompt Payment and Revenue Neutrality Under RCM.
June 22, 2019 Case Laws Central Excise AT

Printed Base and Decorative Papers Classified Under Central Excise Tariff Heading 49119990 for Clearance Purposes.
June 22, 2019 Case Laws Central Excise AT

Court Rules on Short-Paid Duty Adjustment; Refund Rights Belong to the Duty Payer, Not Withheld by Government.
June 22, 2019 Case Laws VAT and Sales Tax HC

Substantial Justice Over Technicalities in Delay Condonation for VAT and Sales Tax Appeals: Prioritize Fairness Over Procedure.
June 21, 2019 News GST

GST Council Announces Tax Rate Changes and Classifications to Streamline Goods and Services Tax Framework.
June 21, 2019 Case Laws GST AAR

Fire lines, tree plantation, and river maintenance in forests classified as pure services under 12th Schedule, Article 243W.
June 21, 2019 Case Laws GST AAR

Mumbai Office Can Use Its GSTIN for Goods Imported at Paradip Port; E-way Bill Must Mention GSTIN and Dispatch Location.
June 21, 2019 Case Laws GST AAR

Entities Can Import Goods at Various Ports Without Multiple GST Registrations, Invoice from Mumbai HQ and Pay IGST in Maharashtra.
June 21, 2019 Case Laws GST AAR

Lease to Municipality for Indoor Recreation Centre Exempt from GST Under Sr. No. 3, Notification 12/2017-Central Tax (Rate.
June 21, 2019 Case Laws GST AAR

Leasing Land for Official Residences Not "Pure Service" Under GST; Exemption Not Applicable Per 12th Schedule Entry 2.
June 21, 2019 Case Laws GST HC

Court Rules Dream 11 Fantasy Sports as Skill-Based, Not Chance-Based; Affects GST Tax Classification on Games.
June 21, 2019 Case Laws Income Tax HC

Assessee Validates Cash Credits Legitimacy u/s 68; CIT(A) and ITAT Confirm Burden of Proof Met.
June 21, 2019 Case Laws Income Tax HC

Software Expenditure Classified as Revenue by ITAT and CIT(A), No Substantial Question of Law Arises.
June 21, 2019 Case Laws Income Tax HC

Reopening tax assessments u/s 147 is invalid if a Settlement Commission order exists, unless fraud is involved.
June 21, 2019 Case Laws Income Tax HC

Reassessment u/s 147 Quashed: AO Overlooked Scrutinized Salary Details, Mechanical Dismissal of Objections Criticized.
June 21, 2019 Case Laws Income Tax HC

Reassessment u/s 147 invalidated; prior deduction u/s 80IB(10) upheld. Notice quashed, no income escaped assessment.
June 21, 2019 Case Laws Income Tax HC

Income Tax Settlement Commission's Rectification Order Invalid; Original Section 12A Registration Status Must Remain Effective Retroactively.
June 21, 2019 Case Laws Income Tax HC

Section 12A Registration Cancellation Must Be Prospective, Not Retrospective, as Per Section 12AA(3) Interpretation.
June 21, 2019 Case Laws Income Tax AT

Court Rules Presumption Insufficient Without Concrete Evidence in HSBC Bank Account Case Under DTAA Provisions.
June 21, 2019 Case Laws Income Tax AT

Non-resident order procurement payments exempt from TDS u/s 195; classified as business profits per DTAAs.
June 21, 2019 Case Laws Income Tax AT

Tax Reassessment u/s 147 for F&O Trading Loss via Client Code Manipulation; Notice Issued Within Four Years.
June 21, 2019 Case Laws Income Tax AT

Rectification u/s 254 denied; original decision on Section 54B deduction upheld due to lack of evident mistake.
June 21, 2019 Case Laws Income Tax AT

Assessing Officer Cannot Add Unexplained Cash Credit Without Incriminating Material in Section 153A Proceedings. Use Section 147/148 Instead.
June 21, 2019 Case Laws Income Tax AT

E-commerce sales below cost can't be questioned by officers without evidence u/s 145(3); income addition deleted.
June 21, 2019 Case Laws Income Tax AT

Vizhinjam Seaport Land Acquisition: Compulsory Purchase Entitles Parties to Tax Exemption u/s 10(37) of Income Tax Act.
June 21, 2019 Case Laws Income Tax AT

Income Tax Act Review: Assessing Officer's Oversight on Section 56(2)(vii)(b)(ii) Leads to Revision u/s 263.
June 21, 2019 Case Laws Customs HC

Appeal Delay of 484 Days Not Excused Due to Revenue's Inaction; Lack of Explanation for Key Period Cited.
June 21, 2019 Case Laws Customs HC

Order Relies on Statements Without Cross-Examination, Raising Concerns u/s 138B(1) About Fairness and Natural Justice.
June 21, 2019 Case Laws Customs HC

Section 28(1) Customs Act Notice on Duty Charges Invalid; Rule 9 Proviso (ii) Unsustainable and Legally Flawed.

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