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Highlights / Annotations / Catch Notes For December of 2020

Home Highlights December December 2020 Year 2020

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Showing 101 to 150 of 449 Records

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December 26, 2020 Case Laws Service Tax AT

Appellant's Agreements with Film Distributors Not Considered 'Renting of Immovable Property' Services, Court Rules.
December 26, 2020 Case Laws Indian Laws HC

High Court Overturns Trial Court's Acquittal in Cheque Dishonor Case, Citing Flawed Judgment and Misassessment of Burden of Proof.
December 26, 2020 Case Laws Indian Laws HC

Cheques Dishonored Due to Insufficient Funds: Appellant Claims No Legally Enforceable Debt u/s 138 of Negotiable Instruments Act.
December 26, 2020 Case Laws GST HC

Court Allows Lawyer's Presence During Interrogation, Must Stay Out of Earshot but Within Sight of Petitioners.
December 25, 2020 Case Laws Income Tax HC

Interest and salary from partnership firms excluded from presumptive income u/s 44AD; impacts tax treatment.
December 25, 2020 Case Laws Income Tax HC

Court Upholds Tribunal's Decision: Re-assessment Quashed Due to Lack of Communication u/s 147 of Income Tax Act.
December 25, 2020 Case Laws Income Tax HC

Dispute Over Reopening Tax Assessment for 2016-17: Validity Challenged u/ss 263 and 147 of Income Tax Act.
December 25, 2020 Case Laws Income Tax AT

Higher Depreciation Rate of 30% Approved for Assessee Earning 2/3rd Income from Hiring Plant and Machinery Business.
December 25, 2020 Case Laws Income Tax AT

Deduction for Audit Fees u/s 37(1) Scrutinized; Verification of Payee's Tax Payment Obligations Required.
December 25, 2020 Case Laws Customs AT

Imported Goods Confiscated for Missing Pre-Shipment Certificates and Misdescription; Upheld u/s 111(d) of Customs Act 1962.
December 25, 2020 Case Laws Customs AT

Department Can't Appeal or File Cross-Objections on Refund Orders; Section 128 of Customs Act Restricts Rights.
December 25, 2020 Case Laws Insolvency and Bankruptcy AT

Company's CIRP Bid Opposed by Creditors SIDBI, IOB u/s 10 for Alleged Misuse of Insolvency Process.
December 25, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process Hinges on Unresolved Dispute Over Substandard Material and Adhesion Issues in Laminates.
December 25, 2020 Case Laws Insolvency and Bankruptcy Tri

NCLAT Decision: Assignee Considered Related Party if Assignor is Related to Corporate Debtor in Debt Assignment Cases.
December 25, 2020 Case Laws VAT and Sales Tax HC

Merger u/ss 391 & 394: Transferee Company Inherits All Without Sale Certificate Due to 2016 Exemption Notification.
December 25, 2020 Case Laws VAT and Sales Tax HC

Tribunal Confirms Validity of Reassessment Order; Citing Incorrect Provision Doesn't Invalidate Authority u/s 39(1.
December 25, 2020 Case Laws VAT and Sales Tax HC

Court Rules Construction Services Under Entry 23, Sixth Schedule, Subject to 12.5% Tax Rate.
December 24, 2020 Case Laws GST HC

Court Orders Release of Detained Goods Without E-Way Bill Under GST Act Section 129(3), Conditions Apply.
December 24, 2020 Case Laws GST HC

GST Cancellation Error: Authorities Ordered to Expedite Hearing and Issue Order Within 8 Days Under CGST Act.
December 24, 2020 Case Laws GST HC

High Court Allows Refund of Excess Cash in Electronic Ledger Under First Proviso to Section 54 of the Act.
December 24, 2020 Case Laws GST HC

Court Denies Anticipatory Bail in GST Evasion Case, Citing Need for Arrest to Ensure Thorough Investigation.
December 24, 2020 Case Laws GST NAPA

Profiteering Alert: Respondent Failed to Pass 5.91% ITC Benefit to Buyers, Violating Section 171 of CGST Act 2017.
December 24, 2020 Case Laws Income Tax HC

Tax Department's Nil TDS Certificate Denied: Non-Compliance with Rule 28AA Found in Annual Rate Determination.
December 24, 2020 Case Laws Income Tax AT

Assessment Reopening Void if Notice u/s 143(2) Not Issued, Essential for Jurisdiction u/s 147.
December 24, 2020 Case Laws Income Tax AT

Tax Department Inconsistency: Interest from Partners Should Consistently Reduce Work-in-Progress Across Assessment Years.
December 24, 2020 Case Laws Customs AT

Failure to Provide Documents u/s 112 of Customs Act 1962 Invalidates Penalty Adjudication Process.
December 24, 2020 Case Laws Service Tax HC

IBC Resolution Plan: Service Tax Dues Settled at 5%; Refund Balance Due to Petitioner from Respondent.
December 24, 2020 Case Laws Service Tax AT

Commissioner (Appeals) wrongly taxed payments to Honda Japan as consulting services under reverse charge mechanism. No evidence of service.
December 24, 2020 Case Laws Service Tax AT

Coal Company Wins Appeal: Compensation from Buyers, Contractors, and Suppliers Not Taxed Under Finance Act Section 66E(e.
December 24, 2020 Case Laws Central Excise AT

Court Rules CENVAT Credit Denial Unjustified Due to Unreliable Evidence; Urges Verification from State RTO for Accuracy.
December 24, 2020 Case Laws VAT and Sales Tax HC

Independent Assessment Required u/s 27(2) of TN VAT Act; Avoid Mechanical Adoption of Enforcement Findings.
December 23, 2020 Case Laws GST AAR

Clarification: Goods Given as Gifts to Non-Employees Not Eligible for Input Tax Credit Under GST Rules.
December 23, 2020 Case Laws GST AAR

Consulting Services by Local Engineers to OPTCL Not Considered Import Under IGST Act, GST Registration Required.
December 23, 2020 Case Laws GST AAR

Services and goods in the contract do not qualify as 'composite supply' u/s 2(30) of the CGST Act, 2017.
December 23, 2020 Case Laws GST HC

Vehicle and goods detained over expired E-Way bill; reassessment ordered with opportunity for hearing. Detention deemed unnecessary.
December 23, 2020 Case Laws GST NAPA

Restaurant Overcharged Consumers by Not Passing GST Reduction Benefits; Profiteering Amount Set at Rs. 6,66,700 u/s 171(1.
December 23, 2020 Case Laws GST NAPA

Court Upholds Individual Benefit Entitlement for Homebuyers u/s 171 of CGST Act, 2017; Dismisses Respondent's Adjustment Argument.
December 23, 2020 Case Laws Central Excise AT

CENVAT Credit Excess Demand Lacks Evidence; No Legal Basis for Presumption Without Proof of Raw Material Receipt.
December 23, 2020 Case Laws Customs AT

Customs Reclassifies Executive IP Phone FON670i Under Tariff Heading 8517 18 10 for Import Purposes.
December 23, 2020 Case Laws Income Tax AT

Dubai Villa Rental Value Drops; Arbitrary 10% Increase in Notional Income Unjustified According to Assessing Officer.
December 23, 2020 Case Laws Income Tax AT

Section 40A(3) and Cash Transactions: Deduction of Unaccounted Expenses from Unaccounted Income in Taxation Discussed.
December 23, 2020 Case Laws Income Tax AT

Appellate Order Highlights Jurisdictional Issue in Reopening Assessment u/s 147; Section 292BB Can't Rectify Errors.
December 23, 2020 Case Laws Income Tax AT

Assessing Tax Implications of Income from Telecom Equipment in India via Dependent Agent Permanent Establishment (PE.
December 23, 2020 Case Laws Central Excise AT

Tribunal Rejects Department's Argument on CENVAT Credit Reversal; Supreme Court's Hindustan Zinc Ruling Applies to Input Services.
December 23, 2020 Case Laws Income Tax AT

Section 80IA(4) Deduction Allowed: Assessee Eligible for Solid Waste Management Work, Despite Municipal Contract Involvement.
December 23, 2020 Case Laws Income Tax AT

Pharma Companies' Sales Promotions to Doctors Allowed as Business Expenses u/s 37(1) of Income Tax Act.
December 23, 2020 Case Laws Central Excise AT

"Place of Removal" in CENVAT Credit Rules: Exporter's Ownership Ends at Vessel Loading, Services Included Until Then.
December 23, 2020 Case Laws Central Excise AT

Court Rules Gas Exemption Covers All Products from Gas Production, Not Just Gaseous Forms.
December 22, 2020 Case Laws GST AAAR

AAR Decision Denies Exemption for ICT @ School Project Services Due to Non-compliance with Government Service Supply Condition.
December 22, 2020 Case Laws GST AAR

Agreement Services Not Export: Financial Aid Doesn't Qualify as Export Under GST Clause (iii) Section 2(6) IGST Act 2017.

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