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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 201 to 250 of 551 Records

1 2 3 456 7 8 9........ 12

January 21, 2020 Case Laws Central Excise

Classification of goods - Rexona - Lux - the item in question is soap only for classification under Chapter Heading 34 and it is not bath preparation for classification.....
January 21, 2020 Case Laws VAT and Sales Tax

The very words “rectification of mistake” includes due application of mind on a particular set of fact or law which are liable to be corrected - In the facts of the......
January 21, 2020 Case Laws VAT and Sales Tax

Imposition of penalty U/s 10-A r.w.s 10(b) of the Central Sales Tax Act - Without addition of items in the registration certificate, it is not permissible for the......
January 21, 2020 Case Laws Indian Laws

Dishonor of Cheque - existence of legally enforceable debt or not - It is a settled principle of law that the presumptions U/s 118 (a) and 139 of N.I. Act, 1881 are......
January 21, 2020 Case Laws Indian Laws

Waiver of pre-deposit - applicability of Section 18(1) of the SARFAESI Act - addition to debt due, an amount of interest and future interest that would be added from......
January 20, 2020 Case Laws GST

Release of provisionally attached property and bank accounts - the order of provisional attachment as well as the order of prohibition are not sustainable on two counts,....
January 20, 2020 Case Laws GST

CENVAT credit - capital goods - Vehicle used for Demonstration purpose - As per Section 18(6) of the CGST Act, when there is a supply of capital goods on which ITC has......
January 20, 2020 Case Laws GST

Benefit of concessional rate of tax / GST - The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on....
January 20, 2020 Case Laws GST

Release of detained conveyance along with the goods - The respondents are directed to release the vehicle aforesaid alongwith the goods, upon the petitioner furnishing a....
January 20, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus accommodation entries - The allegation of attributing illegal conspiracy/activities etc. is hurled without any basis and......
January 20, 2020 Case Laws Income Tax

Revision u/s 263 - Bogus purchases - it is not understood what more can be achieved by setting aside the assessment order and restoring the issue to him for making a......
January 20, 2020 Case Laws Income Tax

Capital gain computation - assignment of lease rights in the shop - As sec. 50C applies only to a capital asset, being land or building or both, it cannot be made......
January 20, 2020 Case Laws Income Tax

Nature of income - rental income from letting out of some adjoining shops by the assessee company to one person - An independent let out of property could be possibly......
January 20, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - Once the cancellation of registration has been set aside and registration granted under section 12A of the Act has......
January 20, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - AO was not having even the material before him, at the time of initiation of proceedings, on the basis of which the Investigation Wing.....
January 20, 2020 Case Laws Income Tax

Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund....
January 20, 2020 Case Laws Customs

Refund of differential duty - Benefit of N/N. 69/2011-Cus - no refund can be claimed once assessment is finalised without challenging the assessment even if such......
January 20, 2020 Case Laws SEBI

Segregation of the funds and securities of client - The submission that the money was withdrawn from one account and credited to another account was on the strength of......
January 20, 2020 Case Laws Service Tax

Exemption from job-work - intermediate process - services of cutting of fabric according to the pre-determined shapes, sizes, specifications as designed, on job work......
January 20, 2020 Case Laws Central Excise

CENVAT Credit - input services - House Keeping Service - C & F Services - Warehousing maintained at C & F Agent - all the services related to clearance of the goods up......
January 18, 2020 Case Laws GST

Classification of goods - odomos - The invocation of the general entry called “others” by the petitioner is clearly misconceived, since the product in question is......
January 18, 2020 Case Laws GST

In the interest of justice it is hereby provided that let this Court be informed by means of of an affidavit filed by the Secretary, Ministry of Finance, Government of......
January 18, 2020 Case Laws Income Tax

TDS u/s 194H - discount given by the assessee to its distributors on prepaid SIM Cards - When the transaction was between two persons on principal to principal basis,......
January 18, 2020 Case Laws Income Tax

Disallowance of Amortized Premium - Though contended, no contrary instructions of CBDT are brought to our notice. The instruction in question having been issued under......
January 18, 2020 Case Laws Income Tax

Non linking of Aadhaar with PAN - constitutional validity of section 139AA - It is ordered that PAN of the applicant shall not be declared inoperative and the applicant.....
January 18, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - except filing return, the petitioner had taken all other course such as filing of objection and invoking the writ jurisdiction of this.....
January 18, 2020 Case Laws Income Tax

Interest on delayed refund u/s 244A - TDS was not required to be deducted by the employer - once there is a refund and if there is a delay, interest is payable - There......
January 18, 2020 Case Laws Income Tax

Release of cash - cash seized in search at railway station - The proceedings before the said authority are pending adjudication - Having regard to the guidelines issued.....
January 18, 2020 Case Laws Income Tax

Validity of order of the Settlement Commission - final order is different from the observations/findings in the initial order - there is sufficient material and are also....
January 18, 2020 Case Laws Income Tax

Rejection of application for settlement of the Case - full and true disclosure of the income - the manner in which such income has been derived - Section 245(C) of the......
January 18, 2020 Case Laws Income Tax

Revision u/s 263 - The Dispute Resolution Panel (DRP) has a full authority to direct/propose certain additions or to delete certain additions. Therefore, it is a......
January 18, 2020 Case Laws Income Tax

Addition u/s. 68 - Loss from the illegal activity of providing accommodation entry - since the assessee has suffered the loss in his unlawful activity of giving......
January 18, 2020 Case Laws Income Tax

Addition u/s 56(2)(viib) - Method of valuation of share - The AO or Ld. CIT(A) is trying to evaluate the accuracy of the valuation at the time of assessment, this is not....
January 18, 2020 Case Laws Income Tax

Disallowances u/s 40A(3) - payment in cash exceeding prescribed threshold of twenty thousand rupees - the genuineness of the transactions and it being free from vice of.....
January 18, 2020 Case Laws Customs

Valuation of imported goods - comparison of the contemporaneous imports - The brand name of the goods as well as the specification are different. Comparison of the value....
January 18, 2020 Case Laws Central Excise

CENVAT Credit - in absence of investigation at the end of actual recipients, the allegation of availing credit by the Appellants only on the basis of invoice without......
January 18, 2020 Case Laws Central Excise

Classification of goods - colour Television (C.T.V.) sub assembly - Revenue had rightly classified the goods- product as complete Television set even though it was......
January 18, 2020 Case Laws Central Excise

Valuation of manufactured goods - ‘Reebok’ brand shoes - rejection of declared value - there were no allegations in the show cause notice that price was not sole......
January 18, 2020 Case Laws Central Excise

Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be.....
January 18, 2020 Case Laws VAT and Sales Tax

In the matters of classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has.....
January 17, 2020 Case Laws GST

Rate of GST - Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan - The rate of GST on entry fee, ticket charges for Toy Train facility and for......
January 17, 2020 Case Laws GST

Input tax credit - input/input services - civil work - External Developmental Works - The applicant is not eligible to claim credit of the GST charged by vendor for......
January 17, 2020 Case Laws GST

Classification of supply - obligation to refrain from an Act, or to tolerate an Act or a situation - receipt of compensation - the project of setting of SEZ was......
January 17, 2020 Case Laws GST

Scope of Advance Ruling authority - requirement of separate registration - The question raised by the applicant pertains to GST registration in State of Karnataka, which....
January 17, 2020 Case Laws Income Tax

Income from other sources u/s 56 - addition on account of so called gift claimed to have been received from the relative - Brother in law - there is no mention of “blood....
January 17, 2020 Case Laws Income Tax

Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to.....
January 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - limitation period prescribed under Section 149(3) - the assessment related to 2008-09 and that the time limit for issuance of notice......
January 17, 2020 Case Laws Income Tax

Addition u/s 68 - unproved trade / sundry creditors - There is no justification for making the addition of advances received from the customers without taking into......
January 17, 2020 Case Laws Income Tax

S u/s 192 - reimbursement of salary cost which was on account of availing personnel services from its AE’s who were sent to India at secondment - The provision of TDS is....
January 17, 2020 Case Laws Income Tax

Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance....

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