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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 651 to 700 of 707 Records

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July 2, 2019 Case Laws GST AAR

GST on Mall Gaming Zones Set at 28%; Classified as Amusement Facilities, Not Amusement Parks.
July 2, 2019 Case Laws GST AAR

Prohance-D not classified as diabetic food; taxed at 18% GST as a non-alcoholic beverage mix.
July 2, 2019 Case Laws Service Tax HC

CGST Act Section 70: Officer's Authority to Summon Upheld; Petitioner's Argument on Section 73 Rejected, Writ Dismissed.
July 2, 2019 Case Laws GST HC

Revenue Ordered to Finalize Tran 1 Tax Return Amendment for Central Tax Credit Within Two Months of Document Submission.
July 2, 2019 Case Laws Income Tax HC

Tax Appeal Stay Granted with Reduced 10% Deposit Instead of Standard 15-20% Requirement.
July 2, 2019 Case Laws Income Tax HC

Income Tax Act Section 80IB(10) Amendment: Pre-2010 Transactions Still Qualify for Deductions under Old Rules.
July 2, 2019 Case Laws Income Tax HC

Court Rules No Income Addition for Undisclosed Expenditure Without Evidence u/s 158BC in Property Valuation Case.
July 2, 2019 Case Laws Income Tax AT

Interest on Late Tax Payments Allowed as Expenditure u/s 37(1), Revision Quashed, AO's View Upheld.
July 2, 2019 Case Laws Income Tax AT

Software Firm's 23.3% Margin Outshines Peers at 11.42%, Making Transfer Pricing Adjustment for Receivables Unnecessary.
July 2, 2019 Case Laws Income Tax AT

Legal Ruling: Growing Hybrid Seeds is Agricultural Activity, Eligible for Deduction u/s 10(1) of Income Tax Act.
July 2, 2019 Case Laws Income Tax AT

Tax Deduction Allowed: No Need to Prove Income from Investments u/s 36(1)(iii) of Income Tax Act.
July 2, 2019 Case Laws Income Tax AT

Finance Act 2015: Section 263 Explanation (2) Not Retrospective for Assessment Year 2010-11 Despite Later Order Date.
July 2, 2019 Case Laws Income Tax AT

Legal Services Abroad Not Taxed as FIS Under Article 12, India-USA DTAA; Excluded from Income Tax Act Section 9(1)(vii).
July 2, 2019 Case Laws Income Tax AT

Revision u/s 263: Closing Stock Valuation Upheld; Foreign Exchange Fluctuations Irrelevant to Stock Value Assessment.
July 2, 2019 Case Laws Income Tax AT

Interest u/s 201(1A) Mandatory Despite Deleted TDS Demand; Calculated Until Recipient Files Return.
July 2, 2019 Case Laws Income Tax AT

Assessee Not Liable for Capital Gains Tax Due to Lack of Property Ownership Under Irrevocable GPA.
July 2, 2019 Case Laws Income Tax AT

Taxpayer's Future Expenses Allowed u/s 37(1) Due to Detailed Documentation; Assessing Officer's Rejection Improper.
July 2, 2019 Case Laws Income Tax AT

Income from Frequent Share Trading Classified as Business Income, Not Capital Gain, Due to Commercial Motive.
July 2, 2019 Case Laws Service Tax AT

Calculate Service Value Post-Abatement to Qualify for Small-Scale Exemption Under Service Tax for Up to Rs. 10 Lacs.
July 2, 2019 Case Laws Indian Laws SC

Applicant Fails to Prove Respondent No.2's Intent to Join Arbitration Agreement; Sole Arbitrator Appointment Denied.
July 2, 2019 Case Laws Indian Laws HC

Winding-Up & Summary Suit: No Order Without Proof of Frivolous Defense in Debt & Cheque Dishonor Cases.
July 2, 2019 Case Laws Customs HC

Criticism of SFIS Benefit Denials: Pro-Revenue Stance Wastes Public Resources and Time in Prolonged Litigation.
July 2, 2019 Case Laws Service Tax AT

Levy on Construction Services Fixed at 25% of Gross Receipts, Irrespective of Pre-Agreement Work Completion.
July 2, 2019 Case Laws Central Excise AT

Freight Costs to Buyer's Premises Excluded from Assessable Value; Buyer's Premises Not Place of Removal for Valuation.
July 2, 2019 Case Laws Indian Laws HC

Cheque Dishonor Complaint Dismissed: Statutory Notice Requirement Not Met u/s 138 of Negotiable Instruments Act.
July 1, 2019 Circulars GST

International Airport Retailers Eligible for Tax Refunds on Local Goods Sold to Tourists in Foreign Currency.
July 1, 2019 Case Laws GST AAAR

Gudakhu Toothpaste Classified Under Residuary Tariff Item 2403 9990 per Case Laws and GST Guidelines.
July 1, 2019 Case Laws GST AAR

Job Work Classification: Building Body on Chassis Owned by Principal Considered Job Work Activity.
July 1, 2019 Case Laws GST AAR

Importers Must Pay IGST on Ocean Freight via Reverse Charge, Even if Included in CIF Value.
July 1, 2019 Case Laws GST AAR

Services Supplied in Maharashtra with Goods Present Therein: CGST and SGST Apply per IGST Act Section 13(3)(a).
July 1, 2019 Case Laws GST AAR

Skill Development Training in Uttar Pradesh Not Exempt from GST; Applicant Liable for Tax on Services Provided.
July 1, 2019 Case Laws GST AAR

Authority Can't Rule on Input Tax Credit for Pre-GST Capital Goods; No Jurisdiction for Advance Ruling.
July 1, 2019 Case Laws GST AAR

Land Development and Flat Lease Construction Subject to GST, Not Classified as Immovable Property Transaction.
July 1, 2019 Case Laws GST NAPA

Company Faces Charges for Not Lowering Sanitary Napkin Prices After GST Cut to 0.
July 1, 2019 Case Laws Income Tax HC

Petitioner company denied permission to reduce brought forward losses from net profit u/s 115JB due to no unabsorbed depreciation.
July 1, 2019 Case Laws Income Tax HC

Assessing Officer Exceeded Authority by Challenging Tribunal Directions Instead of Implementing Them; Legal Challenge is the Proper Recourse.
July 1, 2019 Case Laws Income Tax HC

Director Liability for Unpaid Taxes: Section 179 Order Overturned Due to Unconsidered Representation and Impermissible 'Corrigendum'.
July 1, 2019 Case Laws Income Tax HC

Capital Gains Taxable in Year of Property Transfer per Income Tax Act Section 2(47.
July 1, 2019 Case Laws Income Tax HC

MAT Computation Case: Purchase Tax, Cane Subsidy, and Wealth Tax Confirmed for Book Profits u/s 115JA.
July 1, 2019 Case Laws Income Tax HC

Industrial Shed Sales: Holding Period Determines Long-Term or Short-Term Capital Gains Tax; Allotment Date is Key.
July 1, 2019 Case Laws Income Tax AT

Court Recognizes Goodwill as Asset, Permits Depreciation on Customer and Vendor Relationships as Business Rights.
July 1, 2019 Case Laws Income Tax AT

Company with Low Employee Cost to Sales Ratio Not Comparable in ITES Transfer Pricing Adjustments.
July 1, 2019 Case Laws Income Tax AT

Tax Depreciation Rate for Wireless Devices in BPOs Set at 25% u/s 32, Not 60% as Contested.
July 1, 2019 Case Laws Income Tax AT

Income Tax Assessment Reopening Voided Due to Lack of Required Sanction u/ss 147 and 151.
July 1, 2019 Case Laws Income Tax AT

Life Insurance Corporation Group Gratuity Scheme Premiums Approved for Tax Deduction from January 1, 2000.
July 1, 2019 Case Laws Income Tax AT

Tax Credit u/s 115JD for AMT Allowed in Revised Assessment Proceedings u/s 143(3.
July 1, 2019 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for revised return correcting allocation errors; indicates good faith by taxpayer.
July 1, 2019 Case Laws Income Tax AT

TDS u/s 194H Confirmed for Advertising Agency Commissions Not Separately Claimed in Assessee's Accounts.
July 1, 2019 Case Laws Income Tax AT

Block assessment u/s 158BD void due to procedural lapses; no notice issued for jurisdiction transfer u/s 127.
July 1, 2019 Case Laws Income Tax AT

Taxpayer Avoids Penalty u/s 271G After Tax Officer Accepts TNMM for Arm's Length Price Benchmarking.

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