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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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July 5, 2019 Case Laws Central Excise AT

CENVAT Credit Valid on Inputs: "Rejected Scrap" on Invoice Doesn't Prove Non-Receipt of Goods by Appellant.
July 4, 2019 Case Laws Customs HC

Petitioners to Receive R&D Cess Refund; No Legal Basis for Denial or Withholding by Respondents.
July 4, 2019 Circulars GST - States

Clarification on GST Rules for Cargo Handling and Polishing Services for Temporarily Imported Goods at Ports in India.
July 4, 2019 Case Laws Service Tax AT

Service Tax Rate Determined by Payment Date, Not Service Period, Court Clarifies.
July 4, 2019 Case Laws Central Excise AT

Cenvat Credit Approved for AMC Service on Visi Coolers as Input Service Under Tax Regulations.
July 4, 2019 Case Laws Central Excise AT

Appellant Not Liable for Physical Goods Verification in 100% EOU Case; Signed Re-Warehousing Certificates Accepted.
July 4, 2019 Case Laws GST HC

Goods Held Under CGST Act Must Be Released in 12 Hours with Bank Guarantee; Inquiry Finalized in Four Weeks.
July 4, 2019 Case Laws Income Tax HC

Unabsorbed depreciation from April 1, 2002, governed by amended Section 32(2) of Finance Act, 2001; allows extended set-off.
July 4, 2019 Case Laws Income Tax HC

MAT Credit u/s 115JAA Includes Surcharge and Cess as Income Tax Per CBDT Circular No. 3 of 2018.
July 4, 2019 Case Laws Income Tax HC

Delayed Tax Payment After Coercion Isn't Tax Evasion u/s 276C(2); May Incur Penalties, But No Prosecution.
July 4, 2019 Case Laws Income Tax AT

No Disallowance u/s 14A If No Exempt Income Earned in Assessment Year.
July 4, 2019 Case Laws Income Tax AT

Section 263 Review: Assessing Officer's Decision on Short-Term Capital Gains from Alleged Penny Stocks Upheld, No Revision Needed.
July 4, 2019 Case Laws Income Tax AT

Exemption Allowed for Capital Gains u/s 10(38) of Income Tax Act After Sale of IPO Shares with STT Paid.
July 4, 2019 Case Laws Income Tax AT

Interest on TDS Delays: Calculate Based on 30-Day Period, Not Calendar Month, Per Section 201(1A) and Rule 119A(b).
July 4, 2019 Case Laws Income Tax AT

Revision Validated: Deduction u/s 54B Denied Due to Prohibited Land Transfer by Scheduled Caste Individual.
July 4, 2019 Case Laws Income Tax AT

Amortizing Lease Premium as Revenue Expenditure Permitted for Business Operations, Not Asset Acquisition, Under Accounting Rules.
July 4, 2019 Case Laws Income Tax AT

AO Failed to Issue Show Cause Notice for Transfer Pricing Adjustment, Violating Section 92CA(1) of Income Tax Act.
July 4, 2019 Case Laws Income Tax AT

Payments to retiring or deceased partner's heirs are not firm's income, per agreement; firm is just a conduit.
July 4, 2019 Case Laws Income Tax AT

Loan Assignment Gain Not Taxable Income: Surplus Deemed Capital Receipt, Not u/s 41(1) of Income Tax Act.
July 4, 2019 Case Laws Income Tax AT

Facility Service Charges Classified as Business Income, Not House Property Income, Due to Services Provided to Tenants.
July 4, 2019 Case Laws Central Excise AT

Kerosene Used for Fuel Distribution via PDS Exempted from Excise Duty; No Additional Duty on Subsequent Activities.
July 4, 2019 Case Laws Central Excise AT

CENVAT Credit Update: Outdoor Catering Services for Personal Use Excluded from Input Credit Eligibility Since April 1, 2011.
July 4, 2019 Case Laws Central Excise AT

Extended Limitation Period Not Applicable: No Objections or Evidence of Fact Suppression in Related Party Transactions.
July 4, 2019 Case Laws VAT and Sales Tax HC

CST Act Sections 3, 4, 5: Works Contract Under Composition Scheme; Subsequent Sale Concept Deemed Irrelevant. Rule 9(1)(b) Applied.
July 4, 2019 Case Laws VAT and Sales Tax HC

Petition Dismissed: Sub-contractor's TDS Adjustment Issue u/s 63-A(1) of KVAT Act Not Suitable for Writ Petition.
July 4, 2019 Case Laws VAT and Sales Tax HC

KVAT Act: ITC Reversal Explained-'Subsidized Price' Includes Sales Below Purchase Value per Sections 11(7) & (8.
July 3, 2019 Circulars Income Tax

Non-Resident Investor Income from Offshore Investments via Alternate Investment Funds: Tax Regulations and Loss Set-Off Conditions Explained.
July 3, 2019 Case Laws Income Tax AT

Lease Premium Taxable in Full in Current Year, Not Spread Over 99-Year Period.
July 3, 2019 Circulars SEBI

SEBI's Phase II Launches UPI-ASBA Integration to Streamline Equity Shares and Convertibles Public Issue Process for Investors.
July 3, 2019 Case Laws Income Tax AT

Supreme Court: Legal expenses for defending company and MD in criminal case allowed as business expenditure u/s 37.
July 3, 2019 Case Laws Income Tax HC

Court Dismisses Writ Petition on Tax Assessment; Directs Petitioners to Use Dispute Resolution Panel Remedy u/s 144C.
July 3, 2019 Case Laws Income Tax HC

Tribunal Quashes CIT's Revision u/s 263; AO's Inquiry on LTCG Exemption Found Sufficient, No Legal Questions Raised.
July 3, 2019 Case Laws Income Tax HC

Court Grants Stay as Assessing Officer's Discretion Under Income Tax Act Section 220(6) Found Unreasonable.
July 3, 2019 Case Laws Income Tax AT

Foreign Currency Ad Expenses Not Subject to Section 195 Withholding; No Disallowance u/s 40(a)(i) of Income Tax Act.
July 3, 2019 Case Laws Income Tax AT

Charitable Institutions Can Donate to Others u/s 11 Without AO Interference, Ensuring Genuine Transactions.
July 3, 2019 Case Laws Income Tax AT

Company's Village Development Spending for Goodwill Recognized as Allowable Business Expense.
July 3, 2019 Case Laws Income Tax AT

Company's Capital Loss Claim on Redeemed Shares Deemed Legitimate; New Share Subscription Valid for Tax Benefits.
July 3, 2019 Case Laws Income Tax AT

Disallowance under Income Tax Act Section 56(2)(viib) overturned for non-resident share application money. Funds exempted from tax.
July 3, 2019 Case Laws Income Tax AT

Addition Deemed Without Jurisdiction: No Incriminating Material Found in Search u/ss 132, 153A, and 68.
July 3, 2019 Case Laws Money Laundering AT

Court Sets Aside Property Attachment; Appellant Recovers Under SARFAESI, RDDBFI Acts, and I&B Code.
July 3, 2019 Case Laws Service Tax AT

Failure to Deposit Service Tax Due to Financial Hardship Deemed Insufficient; Tax, Interest, and Penalty Confirmed.
July 3, 2019 Case Laws Central Excise AT

Discrepancies in ER-1 Returns and Balance Sheet: Case Remanded for Further Review on Job Work Manufacturing Duty Exemption.
July 3, 2019 Case Laws VAT and Sales Tax HC

Court Orders Access to 'C' Forms for Concessional Tax on Diesel Post-GST Within Five Days of Order Receipt.
July 3, 2019 Case Laws VAT and Sales Tax HC

Court Sets Aside Re-assessment Order Due to Violation of Natural Justice Principles; Fresh Order to be Issued.
July 3, 2019 Case Laws Customs HC

Customs Broker License Revocation: Reply to Show Cause Notice Within 30 Days to Avoid Delays in Proceedings.
July 3, 2019 Case Laws Customs AT

Penalty Imposed for Customs Duty Evasion; Notice Required Before Adverse Order on Goods Seizure.
July 2, 2019 Act Rules Companies Law

Section 406 of Companies Act, 2013 now effective: Regulating Nidhis for financial stability and member protection in India.
July 2, 2019 Notifications Companies Law

Stricter Compliance for Nidhi Companies: 2019 Amendments Focus on Membership, Net-Owned Funds, and Transparency
July 2, 2019 Notifications Companies Law

New Rules for Identifying Significant Beneficial Owners in Companies to Boost Transparency and Compliance Under 2019 Amendment.
July 2, 2019 Circulars DGFT

Clarification on Regional Authority for SEIS Matters in Paragraph 3.06(c) of Handbook of Procedures to Ensure Proper Compliance.

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