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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 401 to 450 of 707 Records

1 ....5 6 7 8910 11 12 13........ 15

July 13, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) of Income Tax Act Invalid Due to Defective Notice by Assessing Officer.
July 13, 2019 Case Laws Income Tax AT

Court Rules Security Deposits Not Deemed Dividends u/s 2(22)(e) of Income Tax Act for Land Leasing.
July 13, 2019 Case Laws Income Tax AT

Income Deduction Allowed u/s 10A Due to Section 40(a)(i) Disallowance, Supported by CBDT Circular and Precedent.
July 13, 2019 Case Laws Income Tax AT

Development Company Unaccounted Cash Payments of Rs. 8.70 Crores Clarified, No Additional Income for Contractor Recipient.
July 13, 2019 Case Laws Income Tax AT

Revision u/s 263 of Income Tax Act Timely for Assessment Order u/s 153A & 143(3); Section 147 Irrelevant.
July 13, 2019 Case Laws Income Tax AT

Retention Bonus for Non-Shareholding Employee Deemed Permissible Expense for Long-Term Service Agreement.
July 13, 2019 Case Laws Income Tax AT

Compensation Income in Regular Business Operations to Be Classified as Operating Income for Profit Level Indicator (PLI) Calculation.
July 13, 2019 Case Laws Income Tax AT

Assessment Order Error: AO Failed to Investigate Deposits, Verify Section 80P(2) Deduction, & Ensure Audit Report Submission.
July 13, 2019 Case Laws Service Tax AT

Works Contract Services Composition Rules Apply Only with Option; Case Remanded for Redetermination of Demand for Earlier Period.
July 13, 2019 Case Laws Service Tax AT

Service Tax Demand Invalid for Periods Beyond 5 Years as per Section 73, Finance Act, 1994.
July 13, 2019 Case Laws Service Tax AT

Extended Period for Service Tax Liability Not Applicable Due to Revenue Neutrality and No Malafide Intent.
July 13, 2019 Case Laws Service Tax AT

CENVAT Credit Denied for Employee Health Insurance as Excluded u/r 2(l) of CENVAT Credit Rules 2004.
July 13, 2019 Case Laws Service Tax AT

EOU Eligible for CENVAT Credit Refund on General Insurance per Rule 5 of CENVAT Credit Rules 2004.
July 13, 2019 Case Laws Central Excise HC

Maharashtra Tribunal Risks Writ for Ignoring Natural Justice and Precedents by Not Referring Disputes to Larger Bench.
July 13, 2019 Case Laws Central Excise HC

Tribunal's Non-Speaking Order Annulled for Ignoring Prior Decision; Lacks Explanation on Inapplicability.
July 13, 2019 Case Laws VAT and Sales Tax HC

CVAT Ruling: 'C' Forms Issued and Used Cannot Be Declared Obsolete, Order Set Aside u/r 5(14.
July 13, 2019 Case Laws VAT and Sales Tax HC

Court Remands Case on Stock Transfer Discrepancy for Reassessment of Alleged Undisclosed Sales Turnover.
July 13, 2019 Case Laws Central Excise AT

Rule 25: Firms Penalized Under Central Excise Rules, 2002; Individual Partners Not Liable for Same Penalties.
July 13, 2019 Case Laws Central Excise HC

CENVAT Credit Denied for CVD Paid per Settlement Commission Order; Rule 9(1)(b) of CCR Prohibits Indirect Gain or Refund.
July 12, 2019 Circulars GST - States

Clarification on GST Treatment of Post-Sales Discounts: Ensuring Consistent Application and Accurate Reporting Across States.
July 12, 2019 Case Laws GST AAR

Perfumed Deepam Oil with added fragrance classified as inedible under HSN 1518 00 40, altering GST rate.
July 12, 2019 Case Laws GST AAR

Mounting a Ready-Built Body on Chassis is a Composite Supply; Principal Supply is HSN 8707, GST Rate 28%.
July 12, 2019 Case Laws GST AAR

Building Vehicle Bodies on Supplied Chassis is a Service under GST, Taxed at 18% for Fabrication Charges.
July 12, 2019 Case Laws GST AAR

Input Tax Credit Not Claimable for Breakwater Construction; Does Not Qualify as "Plant and Machinery.
July 12, 2019 Case Laws GST AAR

Input Tax Credit Denied for Banquet and Catering Expenses at Member Events u/s 17(5)(b)(i.
July 12, 2019 Case Laws GST AAR

Rotary Club's Membership Fees and Admission Charges Are Taxable Under GST as Service Supply.
July 12, 2019 Case Laws GST HC

AARA to Reconsider If Cash Transport Vans Qualify as "Money" Under GST Act Section 2(52.
July 12, 2019 Case Laws Income Tax HC

ITAT Upholds Deletion of Self-Imposed Disallowance u/s 14A; Taxpayer Can Correct Errors Without Revised Return.
July 12, 2019 Case Laws Income Tax HC

BIFR Scheme Limits: Income Tax Department Not Required to Grant Waiver Without Impact Quantification.
July 12, 2019 Case Laws Income Tax HC

AO's Addition Unjustified: Unsigned Documents Can't Override DVO's Report on Property Sale Price.
July 12, 2019 Case Laws Income Tax HC

No penalty u/s 271(1)(c) for unproved but not disproved explanations by assessee acknowledging income.
July 12, 2019 Case Laws Income Tax HC

Rejection of Tax Exemption u/s 10(23C)(vi) Overturned; Case Sent Back for Further Review.
July 12, 2019 Case Laws Income Tax AT

Taxpayer Qualifies for Exemption u/s 54 for Sale of Residential Property; New Home Acquired Within Two Years.
July 12, 2019 Case Laws Income Tax AT

No Penalty for Non-Deduction of TDS u/s 194H Due to Reasonable Cause and Varying Court Decisions.
July 12, 2019 Case Laws Income Tax AT

UAE Resident's Mutual Fund Gains Not Taxable in India Under Article 13(5) of India-UAE DTAA.
July 12, 2019 Case Laws Income Tax AT

Penalty Justified: Rs. 100/Day for Non-Compliance with Income Tax Officer's Request u/ss 272A(2)(c) & 133(6).
July 12, 2019 Case Laws Income Tax AT

Court Considers Illegal Occupation Evidence in Reducing Capital Gains u/s 50C of Income Tax Act.
July 12, 2019 Case Laws Income Tax AT

Retirement Payouts Exceeding Partnership Capital Account Credited Amounts Taxed as Capital Gains.
July 12, 2019 Case Laws Customs HC

Settlement Commission's Order Final u/s 127J of Customs Act, 1962, Unless Fraud Alleged.
July 12, 2019 Case Laws Service Tax AT

Pay Service Tax Early to Avoid Show Cause Notice and Penalties u/s 78 for Non-Collusive Cases.
July 12, 2019 Case Laws Service Tax AT

Company's CENVAT Credit Stands Reversed; No Additional Reversal Required for Jammu and Kashmir Services.
July 12, 2019 Notes VAT and Sales Tax

Mandatory Pre-Deposit Required for Appeals: "Admitted" Means "Entertained" in Second Proviso Interpretation.
July 12, 2019 Case Laws Companies Law AT

Tribunal Holds High Court Powers for Contempt Cases; Appeals Governed by Section 19 of the 1971 Act.
July 12, 2019 Case Laws Service Tax AT

Appellant Allowed CENVAT Credit Transfer for Capital Goods and Services Between Secondary Switching Areas.
July 12, 2019 Case Laws Central Excise AT

Section 4(3)(c) & (d) defines valuation terms, not for duty imposition or tax liability calculation.
July 12, 2019 Case Laws Income Tax AT

Court Orders 5% Disallowance on Alleged Bogus Purchases Documented with Accommodation Entries in Grey Market Transactions.
July 11, 2019 Case Laws Income Tax HC

Refund Must Be Issued Despite Section 143(1D) Notice; Department Ordered to Release Funds Within One Month.
July 11, 2019 Case Laws Income Tax HC

Court Quashes Reassessment Notice u/s 148 Due to Change of Opinion and Lack of New Evidence.
July 11, 2019 Case Laws Income Tax HC

Unexplained Investment Addition u/s 69: No Further Addition for Assessee as Mandate Holder of Brother's Account.
July 11, 2019 Case Laws Income Tax HC

Penalty under Income Tax Act's Section 271(1)(c) dismissed due to inadvertent error; no deliberate income understatement found.

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