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Highlights / Annotations / Catch Notes For November of 2020

Home Highlights November November 2020 Year 2020

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Showing 151 to 200 of 343 Records

November 19, 2020 Case Laws Service Tax

Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the premises of the industries to perform any cleaning activity.......
November 18, 2020 Case Laws GST

Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by.....
November 18, 2020 Case Laws GST

Classification of goods - rate of GST - sale of Micafunign Sodium by the DTA unit of the applicant - The Customs Notification is worded in the same manner as the GST......
November 18, 2020 Case Laws GST

Refund of IGST - Let this claim of refund and interest thereon be processing within a period of 45 days from the date of receipt of the judgment. - In case no action is.....
November 18, 2020 Case Laws Income Tax

Disallowance of exemption claimed u/s 10(34) on Dividend income - the conditions laid down u/s 115-O to avail the exemption u/s 10(34), is to be complied with at the......
November 18, 2020 Case Laws Income Tax

TDS u/s 195 - professional charges to counsel/ lawyers outside India - Norway, Denmark, Sri Lanka, Malaysia, Russia, Luxembourg, Australia, Republic of Korea, South......
November 18, 2020 Case Laws Income Tax

TDS u/s 195 - professional charges to counsel/ lawyers outside India - The assessee is directed to produce before the assessing officer necessary details with respect to....
November 18, 2020 Case Laws Customs

Refund claim - petitioner had deposited the TED which is not required in case of deemed exports, but in the absence of the provision of refund in the foreign trade......
November 18, 2020 Case Laws Indian Laws

Validity of Rules 1 and 2 of the Bar Council of Gujarat (Enrollment) Rules - It is too much to say that a person desirous to get himself enrolled as an Advocate with the....
November 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - Unless the contrary is proved, it is presumed that the holder of a cheque received the cheque of the nature referred to in Section 138 of the Act......
November 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - Both the trial court and the appellate court rightly held that the burden was on the accused to disprove the initial presumption under Section 118......
November 18, 2020 Case Laws Income Tax

Non-issue of legally valid notice u/s. 143(2) - Whether it is a curable defect? - Section 124(3) of the Act does not in any way help the Department to justify the action....
November 18, 2020 Case Laws Income Tax

Unaccounted investment recorded in the seized document - No registered document whatsoever was found during the course of search, - No summons were issued to......
November 18, 2020 Case Laws Income Tax

Unaccounted cash receipt - Addition on the basis of scribbling pad found during the course of search - even though the employees statement were not retracted, the same......
November 18, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - common inputs used for taxable as well as exempt goods - non-maintenance of separate records - Ammonia - Revenue is trying to stretch the law....
November 17, 2020 Case Laws GST

Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from......
November 17, 2020 Case Laws Income Tax

Compulsory audit u/s 142(2A) - Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals......
November 17, 2020 Case Laws Income Tax

Deduction u/s 36(1)(viii) - Whether assessee is eligible for deduction u/s 36(1)(viii) even though the assessee is not an eligible entity under the provisions of the Act....
November 17, 2020 Case Laws Income Tax

Validity of the proceedings u/s 147 - Search proceedings u/s 132 - Whether Section 153A has overriding effect over Section 147 - material found during the course of......
November 17, 2020 Case Laws Income Tax

Assessment u/s 153C - recording of satisfaction - A perusal of the satisfaction note would indicate that the AO nowhere held that documents belonged to the present......
November 17, 2020 Case Laws Income Tax

Exemption u/s 11 - Tribunal while allowed the exemption held that the proviso to Section 2(15) is not applicable to assessee - ITAT observed that, profit making is not......
November 17, 2020 Case Laws Income Tax

Revision u/s 263 - Correct head of income - rental income from letting out of the shop - The assessee was not finding the buyer to sell the property which were kept as......
November 17, 2020 Case Laws Income Tax

Addition u/s 40A - sum paid in cash in respect of purchase of the two immoveable properties - Sale deed has been executed on 18.8.2013 and the payment has been made on......
November 17, 2020 Case Laws Income Tax

TDS u/s 195 - disallowance made u/s 40(a)(i) - export commission paid to overseas agents, who arrange for exports and procure export orders for the assessee - the said......
November 17, 2020 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - payment to a foreign entity as testing /certification fees outside India - the assessee bonafidely believed that such......
November 16, 2020 Case Laws GST

Refund of the CGST and 50% of the IGST paid - reducing benefit of exemption / incentive scheme from central excise era - Scope of the amendments - Alteration / Amendment....
November 16, 2020 Case Laws Income Tax

Unexplained cash - determination of income - Cash found from the residence and locker of the assessee during the course of search conducted by the CBI - Not a single......
November 16, 2020 Case Laws Income Tax

Business income v/s undisclosed income - If the assessee had shown income u/s.44AD which is presumptive basis for taxation and looking to the nature of bank account......
November 16, 2020 Case Laws Income Tax

Revision u/s 263 - exemption u/s 54B - Investment in / purchase of agriculture land in the name of son - AO following the decision of HC allowed the deduction - The......
November 16, 2020 Case Laws Income Tax

Nature of loss - capital loss or trading loss - Material (silver) loan taken by assessee - At time of return of Material, price has gone high and resulted in loss - n......
November 16, 2020 Case Laws Income Tax

Suppression of commission income - even when I find the elaborate exercise undertaken by the Ld. AO to be quite appealing, it is not appropriate to adopt the data......
November 16, 2020 Case Laws Income Tax

TP Adjustment - Working capital adjustment - Making a working capital adjustment is an attempt to adjust for the differences in time value of money between the tested......
November 16, 2020 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability - Complaint against the CEO (Petitioner) - the Petitioner had resigned on 15.06.2016 and was no longer responsible for the......
November 16, 2020 Case Laws Service Tax

Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service....
November 13, 2020 Case Laws Income Tax

Deduction u/s 37(1) - the SPV was wound up and since no consideration was received by the assessee on account of winding up of the SPV, the entire investment in JSHL was....
November 13, 2020 Case Laws Income Tax

Addition u/s 68 - Transaction for transferring the shares as discussed above has taken place in the subsequent years. This transaction can create a doubt/suspicion about....
November 13, 2020 Case Laws Income Tax

Exemption u/s.54 - LTCG - the assessee has sold two residential properties and re-invested in one residential property. Hence, entire conditions of Section 54 of the......
November 13, 2020 Case Laws Income Tax

TP Adjustment - PLI computation - if rental expenditure is considered as an operating expenditure, then the reimbursement should be set off against the rental......
November 13, 2020 Case Laws Income Tax

Unexplained expenditure invoking the provisions of section 69C - Assessee has enough resources from his accumulated funds to make payment towards the expenditure as he......
November 13, 2020 Case Laws Income Tax

Capital gain - Joint Development Agreement entered - transfer of the land u/s 2(47) - LTCG shall be chargeable to income tax as his income of the previous year in which.....
November 13, 2020 Case Laws Customs

Rejection of Application for Settlement of Case - Revision / Reduction of declared value during the course of hearing - Since there is no scope for the second......
November 13, 2020 Case Laws Customs

Penalty u/s 114A and 114AA of Customs Act - providing wrong information in the course of business - The penalty imposed under Section 114AA and the penalty imposed under....
November 13, 2020 Case Laws Service Tax

Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an......
November 13, 2020 Case Laws Service Tax

Demand of service tax - SEBI - ‘negative list regime’ - demand of tax on the fees collected - We cannot but withhold our ascertainment of the legality of the claim made.....
November 13, 2020 Case Laws Central Excise

SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case,......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - merely because the accused application seeking expert's opinion regarding the age of the ink is rejected, that itself would not take away the......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - Stop payment - The trial Court has rightly held that car loan transaction and the loan transaction under Ex.P1 were two distinct transactions and......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - compromise entered into between the parties - following the Guidelines, this Court deems it appropriate to permit the......
November 12, 2020 Case Laws GST

Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner -......
November 12, 2020 Case Laws GST

Release of goods alongwith the vehicle - the 1st petitioner had admitted his liability to IGST by declaring the same in the invoice - It cannot be said that there was......

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