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Highlights / Annotations / Catch Notes For November of 2020

Home Highlights November November 2020 Year 2020

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Showing 201 to 250 of 343 Records

November 12, 2020 Case Laws GST

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and......
November 12, 2020 Case Laws GST

Detention of goods alongwith the vehicle - was the consignment moved without generating the prescribed e-way bills? - If the CTO intended to rely upon data maintained by....
November 12, 2020 Case Laws Income Tax

Royalty - Taxability of receipts on hire of vessel on time charter basis - as the assessee had received charges on account of time charter services rendered by its......
November 12, 2020 Case Laws Income Tax

Depreciation on Car - Assessee has not earned any revenue from hotel business - The assessee company is in existence under the Companies Act and it has to fulfill......
November 12, 2020 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is......
November 12, 2020 Case Laws Income Tax

Allowable exempenditure u/s 37(1) - Distribution of profit - The amount which is the subject-matter is paid to members who supply milk and in some case also to......
November 12, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has proceeded to reopen the assessment on the basis of wrong appreciation of facts by mentioning that the assessment is proposed to.....
November 12, 2020 Case Laws Income Tax

TDS u/s 194C - expenditure incurred towards advertisement charges - selling and utilizing the advertisement space on a principal to principal basis in publication of......
November 12, 2020 Case Laws Income Tax

Tribunal dismissing the Appeal instead of disposing the matter on merits - It appears that on account of inadvertence, the senior chartered accountant engaged by the......
November 12, 2020 Case Laws VAT and Sales Tax

TDS under TNVAT - While issues on tax deduction would form part of an order of assessment and the computation thereof, as applicable to assessees/dealers under Sections.....
November 12, 2020 Case Laws Service Tax

Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the......
November 12, 2020 Case Laws Customs

Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the.....
November 11, 2020 Notifications GST

Mandatory e-Invoicing - Turnover limit reduced to 100 Crores from 500 crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020 - Notification
November 11, 2020 Case Laws GST

Seizure of goods alongwith the vehicle - non-production of E-Way Bill - when the vehicle was intercepted, the driver was able to produce a valid E-way bill and also the.....
November 11, 2020 Case Laws GST

Detention of goods alongwith vehicle - The show cause notice under Section 130 of the Act cannot be issued on a mere suspicion. There has to be some prima facie material....
November 11, 2020 Case Laws GST

Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction....
November 11, 2020 Case Laws Income Tax

Offence punishable u/s 276C(2) - In the present case, the allegations in both the proceedings are similar - demand raised by the Department is not crystallized as the......
November 11, 2020 Case Laws Income Tax

Assets leased out to various companies - Whether assets were in existence at the relevant time and whether the transactions in question were genuine or not - finding of.....
November 11, 2020 Case Laws Income Tax

Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the....
November 11, 2020 Case Laws Income Tax

Revision u/s 263 - loss on sale of shares - non-mentioning of the reasons for allowing the claim, will not make the assessment order erroneous. To hold the assessment......
November 11, 2020 Case Laws Income Tax

Short valuation of closing jobs in progress - it would not be in the interest of justice to deprive the AO to examine the submissions now made by the ld. AR for the......
November 11, 2020 Case Laws Insolvency and Bankruptcy

Eligibility to become insolvency professional - Constitutional validity of Regulation 7A - The time limit under Regulation 12 A(7) of the Model Bye-Laws IPA Regulations.....
November 11, 2020 Case Laws Central Excise

Refund of Excise Duty - Unjust enrichment - The moment it raised the invoice on M/s.IOCL and M/s.IOCL issued Invoice on M/s.PPN, the incidence of Excise Duty is......
November 11, 2020 Case Laws Central Excise

Irregular availment of Cenvat credit - Ineligible inputs - if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are......
November 11, 2020 Case Laws VAT and Sales Tax

Time Limitation for issuing notices and assessment order - The time limits specified in Rule 58(20) of KVAT Rules offer a safe guarding factor to define the limits of......
November 11, 2020 Case Laws Income Tax

Exemption u/s 11 - AO made the addition on the ground that since the five years period expires in AY 2013-14, and since the assessee did not utilize the sum accumulated.....
November 11, 2020 Case Laws Income Tax

TP Adjustment - addition on account of notional interest on export receivables - When the assessee is adopting the uniform policy for none charging interest on export......
November 11, 2020 Case Laws Customs

Interest on delayed Refund of excess Customs Duty paid - Evidently, the Learned Commissioner has taken the date of receipt of Final Order of the Tribunal as the relevant....
November 10, 2020 Case Laws GST

Classification of services - Solid waste management - Revamping of existing dumped Garbage in compost yards by Bio-mining process - the activity undertaken by the......
November 10, 2020 Case Laws GST

Detention of goods alongwith vehicle - wrong destination is noticed - Any defect, if any, in the documentation accompanying the goods has to be looked at in terms of the....
November 10, 2020 Case Laws Income Tax

Expenses incurred by contributing to Chennai Open Tennis Tournament - It is manifest that the amounts in question were paid by the assessee as a statutory agent to......
November 10, 2020 Case Laws Income Tax

Offences u/s 276 C(2) - non filing of ITR and failure to pay tax dues - It is admitted in the counter affidavit itself that the petitioner have since cleared the dues......
November 10, 2020 Case Laws Income Tax

Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and......
November 10, 2020 Case Laws Income Tax

Disallowance u/s 54F - Investment of Sale consideration for claiming exemption on LTCG - Advance was given for purchase of new residential property but the transaction......
November 10, 2020 Case Laws Income Tax

Addition on account of excess stock - discrepancies in stock records, unaccounted sales - we are satisfied with the documentary evidence that the alleged stock of cotton....
November 10, 2020 Case Laws Income Tax

Validity of notice u/s 143(2) - the notice u/s 143(2) was not issued by an officer having jurisdiction on the assessee and who had passed the assessment order and......
November 10, 2020 Case Laws Income Tax

Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving......
November 10, 2020 Case Laws Income Tax

Notice u/s 143(2) with wrong date of filing of return - the error has occurred due to typographical mistake and hence it is curable as per provisions of section 292B of the Act. - AT
November 10, 2020 Case Laws Income Tax

Interest charged u/s 234B - Deposit of amount pursuant to search and seizure proceedings - Provisions of section 132B of the Act governs the manner of utilisation of......
November 10, 2020 Case Laws Central Excise

Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser....
November 10, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input......
November 10, 2020 Case Laws VAT and Sales Tax

Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of......
November 9, 2020 Case Laws Income Tax

Refund the tax paid on admitted income - When the assessment order, which accepts the tax liability as proposed by the assessee, is intact, the consequential order......
November 9, 2020 Case Laws GST

Search and Seizure - Violence and coercion against the petitioners and their employees - In view of the admitted fact that the search operations were continued well past....
November 9, 2020 Case Laws GST

Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant.......
November 9, 2020 Case Laws Income Tax

Exemption u/s 11 - eligibility for exemption u/s 12A - educational institution - The Tribunal lost sight of the distinction between a claim for registration under......
November 9, 2020 Case Laws Income Tax

Addition being the amounts credited in the capital reserve - income u/s.56 - conversion of partnership firm into company - pursuant to assessee firm receiving capital......
November 9, 2020 Case Laws Income Tax

Disallowance of interest expenses - assessee has not charged any interest in respect of advance given to the wife of the one of the key personnel of the company - In......
November 9, 2020 Case Laws Companies Law

Condonation of delay of 201 days - It is well settled principle in Law that if the ‘explanation’ offered does not smack of mala fide, utmost consideration must be given.....
November 9, 2020 Case Laws Service Tax

Recovery of service tax dues of the company from the director - Attachment of his personal bank account by respondent - the Principal Commissioner informed this Court......

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