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Highlights / Annotations / Catch Notes For the Day 26

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September 26, 2020 Case Laws Customs

Interpretation of the Exemption Circular - the emphasis on the comma punctuation mark (,) used in Clause 5.5 of the Circular dated 23.03.2009 to be misdirected. The......
September 26, 2020 Case Laws Insolvency and Bankruptcy

Direction for payment of outstanding amount of CIRP expenses and the contribution towards the liquidation cost - being satisfied that IFCI's inclusion as a member in the....
September 26, 2020 Case Laws Service Tax

Prayer for revival of appeal accepting 7.5% pre-deposit and dispose of the appeal on merits - the appeal was rejected for non compliance of pre-deposit requirements, the....
August 26, 2020 Case Laws GST

Classification of goods - rate of GST - Silicone Insole - Heel Cushion - the products of the applicant namely; Silicone Insoles and Silicon Heel Cushion; being only......
August 26, 2020 Case Laws GST

Classification of supply - composite supply or mixed supply - works contract or not - Construction and Commissioning of Jetty and the Development of Sites as per the M.O....
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an......
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - goods are covered under the......
August 26, 2020 Case Laws GST

Detention of consignment - Lubricant - stock transfer - consignee was shown as an unregistered person in the e-way bill - the mere mention of the consignee as an......
August 26, 2020 Case Laws GST

Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail......
August 26, 2020 Case Laws GST

Detention of consignment - non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods - It is not in dispute that the details of.....
August 26, 2020 Case Laws Income Tax

Default u/s 201(1) and 201(1A) - in the instant case, the proceedings under Section 201(1) and 201(1A) of the Act have been initiated after a period of four years.......
August 26, 2020 Case Laws Income Tax

Deduction / exemption u/s 10A - interest on bank deposits is also eligible to be included in the profits of 100% Export Oriented Units for the purpose of claiming......
August 26, 2020 Case Laws Customs

Classification of imported goods - Calcite Sand (Calcite Powder) - There is no option but to go by the technical data sheet/description provided by overseas supplier for....
August 26, 2020 Case Laws Companies Law

Oppression and Mismanagement - bogus transactions - siphoning of funds - The allegation is an isolated incident and in order to invoke provisions of Oppression and......
August 26, 2020 Case Laws Companies Law

Whether Tribunal (NCLT) can impose the compounding fees u/s 441(1) of the Act, less than minimum prescribed for the offence u/s 165 (1) read with Section 165(6)? - the......
August 26, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - NPA - relevant date of default - The Admission need not be in regard to any precise amount nor by expressed words. If a defendant writes to the plaintiff.....
August 26, 2020 Case Laws VAT and Sales Tax

Grant of subsidy - doctrine of promissory estoppel - merely the heading of a provision/clause cannot be relied upon since the same is not always determinative in the......
June 26, 2020 Case Laws GST

Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - Once it has been established that the Appellant......
June 26, 2020 Case Laws GST

Validity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its “food processor” product - Petitioner is directed to deposit......
June 26, 2020 Case Laws GST

Profiteering - purchase of a flat in the Respondent’s project “Vedantam” - allegation that the Respondent had not passed on the benefit of Input Tax Credit which had......
June 26, 2020 Case Laws Service Tax

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner....
June 26, 2020 Case Laws Service Tax

Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed....
June 26, 2020 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - assessee has been taken the plea consistently that provisions of Section 2(22)(e) of the I.T. Act, 1961, would not apply in the.....
June 26, 2020 Case Laws Income Tax

Reopening of assessment - addition in respect of receipt of share capital money as accommodation entry, the doubts of the A.O. have not been cleared by the assessee at......
June 26, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - non specification of charge - defective notice - Merely because the assessee claimed the expenditure by virtue of a change of head of income and.....
June 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 69/69C - Unexplained expenditure - assessee has paid fees/capitation fee and donation to a Medical College for admission......
June 26, 2020 Case Laws Income Tax

Revision u/s 263 - The type, nature and extent of investigation is the prerogative of the Assessing Officer. Pr. CIT, cannot, in our view, invoke his power u/s 263 for......
June 26, 2020 Case Laws Income Tax

Exemption u/s 11 - activity of the assessee of letting out gallery frequently for a price - Whether qualify as being called in the nature of charity - Proviso to Section....
May 26, 2020 Case Laws Income Tax

Addition u/s 14A r.w.r. 8D - Whether all shares held in ‘stock-in-trade’ should be considered for disallowance under section 14A or only those shares which yielded the......
May 26, 2020 Case Laws Income Tax

Unaccounted purchases - only the profit element in such unaccounted purchase should be made especially when there is no unaccounted stock found during the survey on......
May 26, 2020 Case Laws Income Tax

Disallowance of bank charges as expenses while calculating the interest income - The claim of the assessee has been allowed in succeeding years by the CIT(A) against......
May 26, 2020 Case Laws Income Tax

Grant of registration u/s 12AA - apparently the Ld. CIT (Exemptions) was having doubts regarding the genuineness of the activities but instead of having the same......
May 26, 2020 Case Laws Income Tax

Depreciation on letting out of building for business purposes - For the earlier assessment year, the assessee itself has offered income from letting out property as......
May 26, 2020 Case Laws Customs

Waiver of Demurrage Charges levied by ICDs/CFSs/Port/Terminal Operators during lockdown - Permission to traders/members of petitioner/Foundation to lift their material......
May 26, 2020 Case Laws Companies Law

Principles of Natural Justice - The appellant having preferred this appeal instead of approaching the Company Judge for preponement of hearing and having taken up the......
May 26, 2020 Case Laws Insolvency and Bankruptcy

Time Limitation - CIRP process - A suit for recovery is a separate and independent proceeding distinct from the remedy of winding-up and therefore the contention of the.....
May 26, 2020 Case Laws VAT and Sales Tax

Principles of natural justice - The revisional authority has dismissed the revision for want of prosecution - If the petitioner after preferring the revision does not......
May 26, 2020 Case Laws Indian Laws

Smuggling - contraband item kept in safe custody by income tax officers - The statements of the Income Tax Officers find requisite support in the statements of the......
March 26, 2020 Case Laws GST

Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional....
March 26, 2020 Case Laws GST

Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been......
March 26, 2020 Case Laws GST

Bail Application - offences punishable under Sections 132(1)(b) and 132(1)(c) of CGST Act - The applicant is arrested on 21.07.2019 and almost 55 days are over and......
March 26, 2020 Case Laws Income Tax

Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax.....
March 26, 2020 Case Laws Income Tax

Seizure of money - release the money in interim custody - This court, by exercising the powers vested under Article 226 of the Constitution of India, cannot issue any......
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons for re-opening the assessment - change of opinion or not - mere filing to the annexure by the petitioner in response to notice.....
March 26, 2020 Case Laws Income Tax

Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head....
March 26, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with.....
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - additions u/s. 68 and u/s. 69C - Information from the Investigation Wing(Income-tax Department) can only trigger the reasons to suspect....
March 26, 2020 Case Laws Income Tax

Denial of deduction u/s 80P(2) - assessee is in the Banking business accepts the deposits from the general public being D Class nominal members and also lend the funds -....
March 26, 2020 Case Laws Income Tax

Penalty imposed u/s 221(1) r.w.s. 140A(3) - non-payment of self-assessment tax - Return of Income as filed u/s 139(1) itself was declared an invalid Return - scope of......
March 26, 2020 Case Laws FEMA

Organisation of a political nature as barred from receiving foreign contributions - Support to public causes by resorting to legitimate means of dissent like bandh,......

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F: Supreme court decision on 148 dated 03.10.2024

C: Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 3...

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

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