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Highlights / Annotations / Catch Notes For November of 2020

Home Highlights November November 2020 Year 2020

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Showing 101 to 150 of 343 Records

November 23, 2020 Case Laws Customs

Classification of goods - consignment imported under SKD condition - When the goods are presented in SKD condition, Revenue does not have authority of law to separate......
November 23, 2020 Case Laws Insolvency and Bankruptcy

Whether notification issued under Section 4 of the MPID Act and consequent attachment of the property including the bank account of the corporate debtor can be......
November 23, 2020 Case Laws Service Tax

Recovery of Refund of service tax - appeal is disposed of, answering the questions of law in favour of the Revenue; but restraining the respondent-Revenue from......
November 23, 2020 Case Laws Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Misdeclaration in SVLDRS-1 Form - This writ petition also stands disposed of by requiring the petitioner to......
November 23, 2020 Case Laws Central Excise

CENVAT credit - electricity - captive consumption - Even after the insertion of the Explanation 1 Rule 6 of the CCR with effect from 1 March 2015 equating non-excisable.....
November 21, 2020 Case Laws GST

Grant of retrospective registration with effect from 01.07.2017 for petitioner's Registration Certificate dated 07.06.2018 - This Court directs the fourth and fifth......
November 21, 2020 Case Laws Central Excise

Grant of Anticipatory Bail - excise duty evasion case of ₹ 150 crores - department contended that applicant/accused is playing hide and seek and intends to take......
November 21, 2020 Case Laws Income Tax

Deduction / Exemption u/s. 10A - irrespective of the fact whether or not the assessee provides training to its employees or to the employees who are recruited by its......
November 21, 2020 Case Laws Income Tax

Bogus LTCG - exemption u/s 10(38) on sale of shares denied - During the appellate proceedings, the assessee was not made available any such statement and even the right.....
November 21, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - Director-promoter of the lending companies have already confessed during the survey action that the lending companies controlled by them....
November 21, 2020 Case Laws Income Tax

TDS u/s 195 - addition u/s 40(a)(i) - computer maintenance expenses - Royalty - The Singapore entity buys various licenses from third party manufacturers and in turn......
November 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - If authority is satisfied that there was a reasonable cause, it may impose any penalty but inadvertent mistake cannot call for penalty in the......
November 21, 2020 Case Laws Customs

Gross overvaluation to fraudulently avail export benefits - Petitioner placed in the Denied Entity List (DEL) - The submission of the learned counsel for the respondents....
November 21, 2020 Case Laws Customs

Permission for re-export of imported diamonds on paying the penalty and redemption fine - Import of rough diamonds without KP (Kimberly Process) certificate - The......
November 21, 2020 Case Laws Customs

Physical presence of the petitioner for enquiry - (i) Petitioners shall appear on 17.11.2020 in DRI office for further enquiry; (ii) They shall be permitted to carry......
November 21, 2020 Case Laws Customs

Maintainability of appeal - time limitation - If the date of receipt of the order is taken into consideration, it is observed that the appeal was filed within the......
November 21, 2020 Case Laws Companies Law

Transmission of shares - estoppel by conduct - The appellant himself has purchased the shares of the respondents of USA based company at a consideration on the same......
November 21, 2020 Case Laws Insolvency and Bankruptcy

Direction issued to the Appellant / ROC, West Bengal to restore the name of the Company for completion of ‘Corporate Insolvency Resolution Process’ effectively in the......
November 21, 2020 Case Laws Service Tax

Taxable Service or not - payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors - reverse charge mechanism......
November 21, 2020 Case Laws Service Tax

CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD......
November 20, 2020 Case Laws GST

Detention of goods - validity of e-way bill expired - The mere fact that the respondent had detained the goods did not, in any manner, prevent the petitioner from......
November 20, 2020 Case Laws GST

Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to......
November 20, 2020 Case Laws Income Tax

Nature of expenditure - expenses incurred on account of professional and legal fees - The expenses are not incurred for exploring the market for a new product and rather....
November 20, 2020 Case Laws Income Tax

Computation of capital gain tax - computing the inflation cost of the asset - Since the assessee has not furnished any revenue record to show that there is a building or....
November 20, 2020 Case Laws Income Tax

Insurance company - Adjustment of Negative Reserves - The negative reserves would be nothing but premium receivable by the insurance company. However, there would always....
November 20, 2020 Case Laws Income Tax

Bogus purchase of machinery - Machine was purchased during the financial year 2008-09 and Inspector visited the premises of the vendors in December, 2014. The......
November 20, 2020 Case Laws Customs

Continuation of Suspension of Customs Broker License - The punishment meted out to the Custom Broker should be commensurate with such omission. It is a settled law that.....
November 20, 2020 Case Laws Customs

Continuation of suspension of the CB licence - the proceeding of inquiry under Regulation 17 ibid shall continue in the case of the present appellant in accordance with.....
November 20, 2020 Case Laws Customs

Revocation of Customs Broker licence - forfeiture of security deposit - There is no material on record to attribute any mala fide on the part of the Customs Broker......
November 20, 2020 Case Laws Companies Law

Liquidation proceedings - Scope of the term "Party" - the proceedings for winding up of a company are actually proceedings in rem to which the entire body of creditors......
November 20, 2020 Case Laws Service Tax

Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot......
November 20, 2020 Case Laws Service Tax

Nature of services - applicability of service tax or VAT - glass bottles and crate rentals - the entire goods are handed over to the customer who gets the effective......
November 20, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - The 1st respondent, being a quasi-judicial authority, is bound to assign reasons in support of its decision, and cannot simply reject the.....
November 19, 2020 Case Laws GST

Grant of Bail - Input Tax Credit - presence of ground of parity - GST Evasion - Here in this case as prayed on behalf of accused to grant bail on the ground of parity......
November 19, 2020 Case Laws Income Tax

Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of......
November 19, 2020 Case Laws Income Tax

Provision for Leave Encashment - Validity of order the Tribunal holding that no expenditure shall be allowed u/s.43B(f) on account of any leave salary unless the......
November 19, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Search of another person - There has been no action on assessee under section 132 or requisition is made under section 132A....
November 19, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - transaction of the sale of shares - Assessee has explained the source of the source of funds available with buyer......
November 19, 2020 Case Laws Income Tax

Estimation of net profit - Rejection of books of accounts - Just because that the assessee is having 5 bank accounts and not shown in the regular books cannot be the......
November 19, 2020 Case Laws Income Tax

Assessment u/s 153C - Period of limitation - although the Assessing Officer of the searched person and the other person(the assessee) was the same, satisfaction was......
November 19, 2020 Case Laws Income Tax

Exemption u/s 11 - undue benefit to specified persons - denial of exemption to extent of rent paid by the assessee to one of its trustees holding the same to be on......
November 19, 2020 Case Laws Income Tax

Undisclosed cash deposited in the bank account - it will not be fair to treat the entire cash deposits as the unaccounted income of the assessee as it can be reasonably.....
November 19, 2020 Case Laws Service Tax

Tax Relief under the SVLDR Scheme - application for Tax Relief rejected on the ground that there is error in filling up Form No.SVLDRS-1 - in view of the fact that the......
November 19, 2020 Case Laws Central Excise

Clandestine Removal - If allegations can be made just on evidence obtained from third parties, there would be no dearth of such cases. We find that leaving alone proof......
November 19, 2020 Case Laws Central Excise

SSI Exemption - clandestine removal - Admittedly, the total electricity bill for the two months in dispute is about ₹ 20,100/- or ₹ 10,000/- per month......
November 19, 2020 Case Laws Companies Law

Transfer of Equity Shares - When the original share certificates were lost / mislaid / untraceable, it is not prudent for the Appellants to insist upon the production of....
November 19, 2020 Case Laws Customs

Overvaluation of export goods - There is no illegality in conducting a local market survey to gather the valuation of the goods for the purpose of exercising power under....
November 19, 2020 Case Laws Central Excise

CENVAT Credit - input services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory - appellant have never sold any......
November 19, 2020 Case Laws Service Tax

Works Contract Services - Commercial of Industrial Building and Civil Structures and Erection Commissioning and Installation service - When the revenue itself has......
November 19, 2020 Case Laws Service Tax

Levy of Penalty u/s 78 of FA - There are no positive evidence has been brought on record in the entire proceedings that non-payment of tax was attributable to reasons to....

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