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Highlights / Annotations / Catch Notes For the Day 26

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March 26, 2020 Case Laws FEMA

Violation of provisions of Section 10(6) of the FEMA Act - Responsibility of Authorised person - Considering the fact that the appellant admittedly became aware of the......
March 26, 2020 Case Laws Service Tax

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality......
March 26, 2020 Case Laws VAT and Sales Tax

Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate....
February 26, 2020 Case Laws GST

Detained goods alongwith vehicle have already released - Section 129 and 130 of the GST Acts - The proceedings, as on date, are at the stage of show cause notice, under.....
February 26, 2020 Case Laws GST

Demand of GST, penalty and confiscation of goods - detention of vehicles / trailers - Purchase and movement of Cranes from another state - default related to E-way Bill.....
February 26, 2020 Case Laws VAT and Sales Tax

Levy of VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? -....
February 26, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - At the highest, the case of the revenue was that even though the material was disclosed by the assessee but he had claimed......
February 26, 2020 Case Laws Income Tax

Accrual of income - Interest accrual as liable to tax - exemption u/s 10 (23BBA) - The argument that there is no such stipulation in the letter releasing the grant does.....
February 26, 2020 Case Laws Income Tax

Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by.....
February 26, 2020 Case Laws Income Tax

MAT computation - exclusion of profit on sale of agricultural land while computing book profit u/s 115JB - This land was used for agricultural purpose and considering......
February 26, 2020 Case Laws Income Tax

Addition u/s 68 - none of the lenders is alleged to be an entry provider. A perusal of their bank statements reveals that they have given loan to the assessee out of......
February 26, 2020 Case Laws Income Tax

Addition u/s 69 - amount received as advance / earnest money for sale of land which was deposited in the bank - The documents appeared to have been prepared by the......
February 26, 2020 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - when it is only a show cause notice, which could be answered properly and the adjudication if permitted would not prejudice......
February 26, 2020 Case Laws Customs

Validity of Circular issued by the Central Board of Excise and Customs on May 9, 2013 - disposable sterilised dialysers - classification of goods - The approach of the......
February 26, 2020 Case Laws Customs

Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of......
February 26, 2020 Case Laws Customs

Valuation of imported goods - purchase of urea by the Appellant from the Government of India on High Sea Sale - neither the amount of ₹ 17/- per MT paid by the......
February 26, 2020 Case Laws Customs

Classification of imported goods - ‘Segway’ product in CKD condition - These were got assembled with the help simple hand tools like spanner, screw driver etc. and it......
February 26, 2020 Case Laws Customs

Confiscation of import - personal effects/household articles - cosmetic items - Baggage Rules - she was shifting from Dubai where she was running a shop which was closed....
February 26, 2020 Case Laws Service Tax

Imposition of penalty and interest - Failure to discharge Service Tax - proper records of the receipt of sales commission by cheque were maitained, duly disclosed in the....
February 26, 2020 Case Laws Service Tax

Club or Association service - principles of mutuality - As there is no distinction between the identity of the members and the identity of the club, there is no service.....
February 26, 2020 Case Laws Central Excise

Process amounting to manufacture - Packing of duty paid machine dipped match splints purchased from mechanized match units - the appellants are not eligible for the......
February 26, 2020 Case Laws VAT and Sales Tax

For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of....
December 26, 2019 Case Laws GST

Classification of supply - Rate of GST - The Applicant is making a mixed supply to the Tollygunge Club of printing service and intermediary service for selling space for....
December 26, 2019 Case Laws GST

Classification of goods - pellets - The Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the......
December 26, 2019 Case Laws GST

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the......
December 26, 2019 Case Laws Income Tax

Exemption u/s 11 - Entitled to the registration u/s 12AA - when the original application was filed by the respondent it was a fledgling organization. Today another 2-3......
December 26, 2019 Case Laws Income Tax

Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment....
December 26, 2019 Case Laws Income Tax

Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of......
December 26, 2019 Case Laws Income Tax

Penalty u/s 271C - Non deduction of TDS on payment of External Development Charges (EDC) - the issue became debatable if the TDS is to be deducted or not on the EDC......
December 26, 2019 Case Laws Income Tax

AO cannot occupy the armchair of the assessee and direct it to make the payment of wages at particular rate. As such it was the wisdom of the assessee for making the......
December 26, 2019 Case Laws Income Tax

Revision u/s 263 - when there will be no Revenue loss even if provisions of section 45(2) is applied then in such a situation the Commissioner is not allowed to exercise....
December 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no......
December 26, 2019 Case Laws Income Tax

LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting......
December 26, 2019 Case Laws Central Excise

When the appeal was decided by the Tribunal through Annexure A order, the decision was taken based on the law as it stood then. In a subsequent decision of the hon'ble......
December 26, 2019 Case Laws Central Excise

Export of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - there is a violation of principle of natural....
November 26, 2019 Case Laws Income Tax

Benefit of set off of loss in share dealing by treating the same as business loss - what constitutes principal business will essentially depend on the facts and......
November 26, 2019 Case Laws GST

Classification of service - Works contract service or not - The proposed activity of setting-up of the data centre facilities as explained would qualify as ‘works......
November 26, 2019 Case Laws GST

Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification.....
November 26, 2019 Case Laws Income Tax

Maintainability of writ petition against order of Settlement Commission’s order - Acceptance of order in part and part in piecemeal challenge - The order insofar as it......
November 26, 2019 Case Laws Income Tax

Validity of Revision u/s 263 against the amalgamating companies - the impugned order passed u/s 263 of the Act by the Ld. Pr. CIT against the amalgamating companies......
November 26, 2019 Case Laws Income Tax

Depreciation on goodwill - The consolidated payments made by assessee over and above net assets acquired by it under a composite contract in the present case before us,.....
November 26, 2019 Case Laws Income Tax

Levy a penalty u/s 271G - default of non-submission of documents within stipulated period as required u/s 92D(3) - Though there is a delay on the part of the assessee to....
November 26, 2019 Case Laws Income Tax

Addition on account of credit card payment - Since the assessee has himself capitalized these amounts by transferring the same to his capital account without crediting......
November 26, 2019 Case Laws Customs

Proceedings against the officers for seeking bribe - there is prima facie material relating to demand of a sum of Rs.ten lakhs through electronic evidence like video......
November 26, 2019 Case Laws Customs

Forfeiture of security deposit - Time Limitation - illegal import of goods - the Show Cause Notice was issued on 14.9.2018 and the inquiry report was submitted only on......
November 26, 2019 Case Laws Companies Law

Condonation of delay - Period of limitation - supply for ‘Transfer of Shares’ and ‘Rectification of Register’ - It cannot be gain said that ‘Right to refuse’......
November 26, 2019 Case Laws Service Tax

Import of services - Reverse charge mechanism - Bank Guarantee Commission - At no stretch of imagination, it can be said that the petitioner's Bank at Chennai, namely,......
November 26, 2019 Case Laws Service Tax

Principles of natural justice - mining services - production of oil services - Survey and Exploration - only point raised before this Court is that the Adjudicating......
November 26, 2019 Case Laws Central Excise

Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation....
November 26, 2019 Case Laws Wealth-tax

Wealth escaping assessment - Lack of jurisdiction of ACIT, Circle-9(1), Bengaluru who issued notice u/s 17 - the validity of notice issued u/s 17 of the Act is primarily....

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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...

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

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F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

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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...

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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...