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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 501 to 550 of 707 Records

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July 9, 2019 Case Laws Customs AT

Customs Act Section 28: Reclassification Demand Allowed Post-Clearance Without Challenging Bill of Entry for Correct Duty Compliance.
July 9, 2019 Case Laws Customs AT

Violation of DEEC Scheme: Imports Exceed SION Norms, Resulting in Goods Diversion and Confirmed Penalty Imposition.
July 9, 2019 Case Laws Service Tax AT

Refund Permitted for Swachch Bharat Cess on Input Services Used in Exported Output Services Without CENVAT Credit Claim.
July 9, 2019 Case Laws Central Excise AT

Extended Limitation Period Inapplicable: PSU Unlikely to Intentionally Evade Duty Payment with Wrong Credit Use.
July 9, 2019 Case Laws Indian Laws HC

Court Evaluates Defendant's Defense in Cheque Dishonor Cases; May Impose Conditions if Defense Seems Plausible but Unlikely.
July 9, 2019 Case Laws Income Tax HC

Transfer Pricing Officer Wrongly Classifies Share Application Money as Loan, Imposes Notional Interest Without Evidence of Sham Transaction.
July 9, 2019 Case Laws Income Tax HC

Loss on Shares Disallowed: Valuation Method Matters; Shares as Investment Means No Trading Loss Allowed.
July 9, 2019 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for revised returns if no incriminating evidence of deliberate income concealment.
July 9, 2019 Case Laws Income Tax AT

Court Quashes Section 69A Addition for Unexplained Money; CIT(A) Error in Handling Cheque's Long Holding Period.
July 8, 2019 Case Laws Income Tax HC

Court Rules Land Compensation u/s 96 of 2013 Act is Tax-Exempt; Rejects Impermissible Interpretation by Respondent.
July 8, 2019 Case Laws Income Tax AT

Court Dismisses Stay of Demand Petition; Revenue Promises No Coercive Actions, Only Refund Adjustments for Recovery.
July 8, 2019 Case Laws Income Tax AT

Section 153D Approval Issue: DCIT's Final Assessment Order Deemed Invalid Due to JCIT's Incomplete Approval Process.
July 8, 2019 Case Laws Income Tax AT

Long-term Capital Gains on Direct Share Purchase: Holding Period Over 12 Months Qualifies for LTCG.
July 8, 2019 Case Laws Income Tax AT

India-Netherlands DTAA Caps Income Tax at 10%, Prohibits Additional Surcharge and Education Cess by Assessing Officer.
July 8, 2019 Case Laws Income Tax AT

Failure to Consider Key Judicial Rulings Allows Rectification u/s 254(2) of the Income Tax Act.
July 8, 2019 Case Laws Income Tax AT

Section 194C of Income Tax Act Now Includes AOPs: Trusts Must Deduct TDS to Avoid Penalties.
July 8, 2019 Case Laws Income Tax AT

Section 37(1): ESIC and EPF Liabilities for Sub-Contractors' Employees Allowable as Business Expenses for Corporate Governance.
July 8, 2019 Case Laws Income Tax AT

Property Possession Date Determines LTCG Holding Period, Not Registration Date; Section 53A Clarifies Transfer Timing.
July 8, 2019 Case Laws Income Tax AT

No Penalty for Assessee: Section 271(1)(c) Inapplicable Due to Good Faith in Transfer Pricing Adjustment Case.
July 8, 2019 Case Laws Income Tax AT

Unexplained Cash Advances u/s 68: Trade Advances Adjusted Against Sales Should Not Be Classified as Unexplained Cash Credits.
July 8, 2019 Case Laws Customs HC

Anti-dumping duty on Chinese Paracetamol extended until final findings; revenue authorities to issue notification.
July 8, 2019 Case Laws VAT and Sales Tax HC

Director's Personal Property Cannot Be Seized for Company Debts Under Gujarat VAT Act, 2003.
July 8, 2019 Case Laws Customs HC

Authority Fails to Properly Assess Anti-Dumping Duty on Rubber Chemicals; Sunset Review Ordered to Address Issues.
July 8, 2019 Case Laws Customs HC

Customs broker challenges license revocation over delay; Regulation 22 CHLR, 2004 deemed directory. Case remanded for new order.
July 8, 2019 Case Laws Customs HC

Petitioners' Absence and Lack of Appeal Justification Fail to Bypass Section 129E Pre-Deposit Requirement.
July 8, 2019 Case Laws Customs HC

Appeals Dismissed: Customs Department Fails to Act After Notices Returned Unserved to Appellant's Provided Addresses.
July 8, 2019 Case Laws Customs AT

CRT Monitors Not Hazardous Waste, But Confiscated Under Customs Act Section 111 for Foreign Trade Policy Violation.
July 8, 2019 Case Laws Insolvency and Bankruptcy Tri

CIRP Not Suitable: Disputed Amount Predates Demand Notice, Filing Aimed at Recovery, Fails Admission Criteria.
July 8, 2019 Case Laws Service Tax AT

Refund Approved for Unutilized CENVAT Credit on Club and Association Services: Direct Use by Service Provider Confirmed.
July 8, 2019 Case Laws Service Tax AT

Appellant must pay 50% duty penalty under first proviso effective April 2011 until Finance Bill 2015.
July 8, 2019 Case Laws Service Tax AT

Appeal Challenged for Not Meeting 7.5% or 10% Pre-Deposit Requirement; Adjust Investigation Payments Against Mandatory Deposit.
July 8, 2019 Case Laws Service Tax AT

Separate Contracts for Transformers Supply and Erection Not Taxed Together; Input Credit Available for Excise Duty Paid.
July 8, 2019 Case Laws Central Excise AT

Refund Granted for Excess Duty Paid; Unjust Enrichment Doctrine Not Applicable to Provisional Assessments.
July 8, 2019 Case Laws Central Excise AT

Appellant Receives SSI Exemption for Branded Goods Manufacturing While Assignment Deed Remains Valid.
July 8, 2019 Case Laws VAT and Sales Tax HC

Court Reconsiders Judgment After Respondent's Counsel Misses Hearing Due to Miscommunication by Company's Clerk.
July 8, 2019 Case Laws VAT and Sales Tax HC

Tribunal Rules No Extra Profits Added to Taxable Turnover; Service Charges Already Included for Member-Benefit Business.
July 8, 2019 Case Laws VAT and Sales Tax HC

Appeal on Input Tax Credit Grant Requires Comprehensive Evaluation; Insufficient Evidence Leads to Remand for Further Review.
July 8, 2019 Case Laws VAT and Sales Tax HC

Court Quashes Property Attachment Order; Leased Property Not Owned by Dealer u/s 45.
July 8, 2019 Case Laws VAT and Sales Tax SC

State Can Tax Imported Rectified Spirit for Potable Alcohol Production at Rs. 6 per LPL.
July 8, 2019 Case Laws Income Tax AT

Capitation fees collected in cash, not recorded in accounts, violate Section 13(1)(c), affecting Section 11 tax exemption.
July 6, 2019 Circulars GST - States

Maharashtra Adopts CBIC Circulars on GST Compliance and Administration for Uniformity and Consistency in Tax Laws.
July 6, 2019 Case Laws Income Tax HC

Correction of Assessment Order Error: Section 144 Mistakenly Referenced as Section 143(3); Corrigendum is Legal and Valid.
July 6, 2019 Case Laws Income Tax AT

Rental Income from Factory: Taxed as House Property Income, Not Affected by 'Leave and License' Agreements.
July 6, 2019 Case Laws Income Tax AT

Court Confirms Fee Levy u/s 234E; TDS Statements in Form 26QB Covered by Section 200(3) Despite Contestation.
July 6, 2019 Bill

Finance Bill 2019: Revised Tax Rates, Startup Incentives, Anti-Evasion Measures to Boost Economic Growth and Compliance
July 6, 2019 Case Laws GST AAAR

Student Services Like Lodging and Laundry Not a Composite Supply Under GST; Independent and Separately Supplied.
July 6, 2019 Case Laws GST AAAR

Exemption Denied: Remedial Classes Not Considered Educational Institution Services for Tax Benefits Under Exemption Notification.
July 6, 2019 Case Laws GST NAPA

No Profiteering Found: GST Rate Unchanged for HP V202b Monitor Between Dec 2018 and Mar 2019.
July 6, 2019 Case Laws Income Tax HC

ITAT upholds 5.6% royalty rate for transfer pricing, aligning with DRP's decision; no substantial legal question found.
July 6, 2019 Case Laws Income Tax HC

Income from property without an Occupancy Certificate u/s 23(1) isn't taxable until legally occupiable.

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