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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 451 to 500 of 551 Records

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January 7, 2020 Case Laws Central Excise

Vires of Rule 8(3A) of the Central Excise Rules, 2002 - At least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise.....
January 7, 2020 Case Laws Service Tax

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward......
January 7, 2020 Case Laws Service Tax

Business Support services - Branch Network Fee - Firstly, the definition of ‘Business Support Service’ did not cover mere agreeing to grant right to access, which was......
January 7, 2020 Case Laws Service Tax

Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for......
January 7, 2020 Case Laws Service Tax

Refund of accumulated Cenvat credit - export of services - The order is confirmed, only denying the refund of Cenvat credit under Rule 5 of CCR, 2004 to the extent the......
January 7, 2020 Case Laws Service Tax

Refund of service tax - erroneous payment of service tax - It is settled law that once the appellant has passed on the burden of Service Tax paid to their customers, the....
January 6, 2020 Case Laws GST

Classification of goods - HDPE woven fabric coated with HDPE melt - The sample produced by the Appellant was seen with the naked eye to be completely coated on both......
January 6, 2020 Case Laws Income Tax

Interest on borrowing for setting up of the Argon Gas Plan - revenue or capital expenditure - respondent had obtained a long term captive source of the raw material by......
January 6, 2020 Case Laws Customs

Refund - The said order dated 8.9.2014 was received by the petitioner on 29.9.2014 - Therefore, within one year therefrom, the refund claim was made on 9.9.2015. Though.....
January 6, 2020 Case Laws Income Tax

Though the provisions of the Income Tax Act do not provide for the issuance of a show cause notice in all cases, in matters such as the present, where the Assessing......
January 6, 2020 Case Laws Indian Laws

Restriction on cash withdrawal from the PMC bank - Legality and validity of directives issued by the RBI - The RBI has acted fairly, justly and reasonably in revising......
January 6, 2020 Case Laws GST

Levy of penalty - Principles of natural justice - notice was not served on the person on whom penalty was levied, but on the driver of vehicle - there has been more than....
January 6, 2020 Case Laws Companies Law

Vires of the proviso to Section 167(1)(a) of the Companies Act - Disqualification for appointment of Director - The exclusion of Directors from vacating their posts in......
January 6, 2020 Case Laws Income Tax

Validity of CBDT circular - binding nature - The right that has enured to the parties in 2009 cannot be modified by a Clarification issued by the Board, three years......
January 6, 2020 Case Laws Service Tax

All these show cause notices are speaking about the records from 01.04.2009 to 31.03.2010 which apparently and admittedly is not the period of demand in any of these......
January 6, 2020 Case Laws Customs

Conversion of shipping bills - conversion of free shipping bills to EPCG shipping bill. - the request for conversion of the shipping bill cannot be disallowed by......
January 6, 2020 Case Laws Customs

Interest on delayed refund of SAD - As per the order, the period of delay to mere 7 days whereas as per the appellant the actual delay has been from 857 days to 399 days....
January 6, 2020 Case Laws Income Tax

Revision u/s 263 - The explanation, as inserted by Finance Act 2015 in Section 263, would come into play only if the primary conditions i.e. order being erroneous and......
January 6, 2020 Case Laws Income Tax

Addition u/ 68 and 69 - identity and creditworthiness of the share applicants and the genuineness of the transaction - Merely because the assessee was successful in......
January 6, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus software purchase - Assessing Officer has accepted the net profit as per the books of account and merely on surmises and......
January 6, 2020 Case Laws Income Tax

Deduction u/s. 54 - the question of deposit of unutilised capital gain will come up for consideration only when the capital gain is not utilised in construction of house....
January 6, 2020 Case Laws Income Tax

Penalty u/s. 271AAB - no search has been initiated u/s 132 but was conduced on different assessee - nowhere in the Assessment Orders, it has been mentioned that search......
January 6, 2020 Case Laws Income Tax

Exemption u/s 11 and 12 - Since sub section 2 of section115 BBC allows religious and charitable institution to receive anonymous donations, the case of the assessee is......
January 6, 2020 Case Laws Central Excise

CENVAT credit - duty paying invoices - when there is no dispute on the receipt of input service and its utilization, credit cannot be denied merely on the basis of wrong....
January 6, 2020 Case Laws Service Tax

Repairs and maintenance service - Composite service or not - In any annual maintenance contract, the spare parts etc., which have been used in the course of maintenance.....
January 6, 2020 Case Laws Central Excise

Valuation - Receipt of additional consideration - Duty amount of ₹ 5.92 Crores paid by the buyer towards import duty has effected the sale value of goods......
January 5, 2020 Case Laws GST

Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost....
January 5, 2020 Case Laws GST

Classification of supply - supply of goods or not - job of printing of content provided by the customer on polyvinyl chloride banners and supplying such printed trade......
January 5, 2020 Case Laws GST

Profiteering - purchase of flat - Respondent directed to refund / repay both the profiteered amount @2.61% of the taxable amount (base price) and the GST on the said profiteered amount.
January 5, 2020 Case Laws Income Tax

Capital gain computation - ancestral property devolved and jointly owned with other co-owners - fair market value (FMV) of the immovable property as on 01.04.1981 -......
January 5, 2020 Case Laws Income Tax

Characterizing subscription revenue received - Indian–United Kingdom Tax Treaty - PE in India - not only the subscription fee is in the nature of royalty but the......
January 5, 2020 Case Laws Income Tax

Reassessment u/s 147 - MAT - Computation u/s 115JB - Deduction on account of gain on sale of agriculture land (rural) out of “book profit” - the assumption of......
January 5, 2020 Case Laws Income Tax

Exempt u/s. 10(5) - Non-deduction of tax (TDS) on LTC/LFC in the cases where employees have travelled abroad - the claim of the assessee for exemption is without legal......
January 5, 2020 Case Laws Income Tax

MAT Computation u/s 115JB - deduction of agriculture income - income from tea growing & manufacturing business - Amount of 40% of the revised composite income as per......
January 5, 2020 Case Laws Customs

Import of prohibited goods - Betel nuts - The goods in question are yet raw, as an unfinished product, meant to be transported to another State for it to be processed......
January 5, 2020 Case Laws Companies Law

Appointment of Directors in contravention of provisions of law - The Registrar of Companies, Hyderabad calculated fine basing on the minimum prescribed under section......
January 5, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - failure to to make repayment - the limitation will start from the date of accrual of right. The accrual of right is....
January 5, 2020 Case Laws Insolvency and Bankruptcy

Duties of Resolution Professional - Disciplinary Action - non-disclosure to his IPA - During CIRP, it is the utmost responsibility of an IP to run the company of CD as a....
January 5, 2020 Case Laws Service Tax

Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax......
January 5, 2020 Case Laws Central Excise

Department has failed to follow the judicial discipline - Despite the issue being clearly and properly adjudicated and clarified time and again with respect to the......
January 5, 2020 Case Laws Central Excise

Process amounting to manufacture or not - appellant purchases lead ingots (purity of 99.5% or grade ‘B’) and thereafter remove the same either without processing as such....
January 5, 2020 Case Laws Service Tax

Refund of service tax - time limitation - Though it has been recorded by the adjudicating authorities below that the Notification have to be strictly read and no......
January 5, 2020 Case Laws Central Excise

Interest on delayed refund - wrongful adjustment of refund amount against amounts allegedly due under the CGST Act - decisions pertaining to the transitional provisions.....
January 5, 2020 Case Laws Central Excise

Service or not - liability of service tax or VAT - handling/ logistic charges recovered from the customers for providing service of safe handling and cleaning of cars......
January 3, 2020 Case Laws GST

Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for......
January 3, 2020 Case Laws Income Tax

Addition of interest on Fixed Deposits - Interest amount did not form part of the income of the assessee as the same was liable to be used for the cost of Project by way....
January 3, 2020 Case Laws Income Tax

Nature of expenditure towards Lease hold rent - The onetime payment of the annual rent as per the lease deed is rightly claimed by the assessee as revenue expenditure.......
January 3, 2020 Case Laws Income Tax

Addition u/s 68 - The evidence is compelling that the land deal was actually done by the appellant and the on money was also paid by the appellant and only the name of......
January 3, 2020 Case Laws Income Tax

Allowable expenditure - the revised price is an ascertained liability and not a contingent liability - the claim of the assessee u/s 37(1) is allowable particularly......
January 3, 2020 Case Laws Income Tax

Disallowance of commission expenses - Though, the payment may be at the convenience of the parties or at the time of availability of funds but the booking the bills......

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