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Highlights / Annotations / Catch Notes For December of 2020

Home Highlights December December 2020 Year 2020

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Showing 151 to 200 of 449 Records

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December 22, 2020 Case Laws Income Tax HC

Tax Withholding Certificates u/s 197 Missing Required Order; Case Sent Back for Reconsideration.
December 22, 2020 Case Laws Income Tax HC

Assessee can claim bad debt deduction without proving irrecoverability if written off in books u/s 36(1)(vii).
December 22, 2020 Case Laws GST HC

Show-Cause Notices for GST Registration Cancellation Criticized for Lacking Essential Details and Clarity.
December 22, 2020 Case Laws Income Tax AT

Compensation for tree loss is part of trading operations, treated like agricultural income from cut trees.
December 22, 2020 Case Laws Income Tax AT

Assessing Officer Lacked Jurisdiction for Final Order Issuance Due to Pending DRP Objection, Violating Section 144C(3).
December 22, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Cement and Steel Used in Fabricating Storage Tanks; Supported by Engineer's Certificate.
December 22, 2020 Case Laws Income Tax AT

TPO Erred in Setting Arm's Length Price of Hong Kong Referral Services at Nil, Violating Section 92C(1) Methods. 'sLengthPrice.
December 22, 2020 Case Laws Income Tax AT

Sales Price Must Include Warranty and After-Sales Service Costs in Margin Calculation Per Resale Price Method.
December 22, 2020 Case Laws Central Excise AT

Finished goods exempt from duty under Notification 67/95-CE due to captive consumption; Commissioner's stance legally unsustainable.
December 22, 2020 Case Laws Customs AT

SAD Exemption Granted for SEZ to DTA Transfers of Blanks; 5% VAT Confirms Eligibility for Ball Pen Parts.
December 22, 2020 Case Laws Customs AT

Appellants demand remand for comprehensive review, citing department's oversight in submissions and natural justice principles.
December 22, 2020 Case Laws Service Tax AT

Appellant Reverses Mistakenly Taken CENVAT Credit; Rule 6(3)(i) Considered Inapplicable Due to Reversal Equivalence.
December 22, 2020 Case Laws Income Tax AT

Revenue Must Prove International Transaction Exists for AMP Expenses, Independent of Bright Line Test, per Chapter X.
December 21, 2020 Case Laws GST AAR

Bharathiar University's service sales to colleges are taxable composite supplies, not exempt under Notification No. 12/2017-C.T.(Rate).
December 21, 2020 Case Laws GST HC

Court Rules Limitation Act Doesn't Apply to Delay in Tax Invoice Rectification Under TSGST Act.
December 21, 2020 Case Laws GST HC

Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met.
December 21, 2020 Case Laws GST HC

Transporting Exempted Goods Illegally: Penalty of 5% Value or Rs. 25,000 Under CGST, No SGST Penalty Applicable.
December 21, 2020 Case Laws GST AAR

GST Applies to E-Goods Delivered via Cloud from Outside India; 18% IGST u/ss 5(3) & 5(4) Required.
December 21, 2020 Case Laws GST NAPA

Court Rules No Price Reduction Required for Flat Purchase; Respondent Not Benefitting from Input Tax Credit (ITC.
December 21, 2020 Case Laws Income Tax HC

High Court: Tribunal's Ex-Parte Order Exceeds Rule 25 Scope, Despite Merit-Based Decision on Revenue's Appeal.
December 21, 2020 Case Laws Income Tax AT

Authorities Challenge Deemed Capital Gains u/s 50D Without Inquiry into Agreed Consideration for Flat Transfer.
December 21, 2020 Case Laws Income Tax AT

India-Japan Tax Agreement: Legal Fees to Law Partnerships Taxable Under Article 12, Article 12(4) Exclusion Not Applicable.
December 21, 2020 Case Laws Income Tax AT

Section 40(a)(ia) of Income Tax Act doesn't apply to short TDS deduction cases, as seen with Section 194C vs. 194J.
December 21, 2020 Case Laws Service Tax AT

Business Auxiliary Services Promoting Foreign Companies in India Qualify as Export; Commissions in Foreign Exchange Allowed.
December 21, 2020 Case Laws Central Excise AT

Appellant Entitled to Refund of Unutilized CENVAT Credit u/r 5; Interest Claim to be Considered After 3 Months.
December 21, 2020 Case Laws GST AAR

Waste Management Services Under Concession Agreements Subject to GST, No Exemption Available.
December 19, 2020 Case Laws GST HC

E-tender goods must include HSN Code for fairness and transparency under Article 19(1)(g) of the Indian Constitution.
December 19, 2020 Case Laws GST HC

Court Sets Aside GST Demand Order Improperly Served on Vehicle Driver, Violating Section 169 of the GST Act.
December 19, 2020 Case Laws GST HC

Court Denies Challenge Due to Delay; Goods and Vehicle Detained for Lack of E-Way Bill u/s 129(3).
December 19, 2020 Case Laws Income Tax HC

High Court Criticizes ITAT for Unjustified Remand in Section 10(38) Case on Alleged Bogus LTCG from Penny Stocks.
December 19, 2020 Case Laws Income Tax HC

Court Rules Additions u/s 153C Require Incriminating Material, Satisfaction Note Alone Insufficient for Justification.
December 19, 2020 Case Laws Income Tax HC

Trust Assessed as "Individual" for Tax Purposes u/ss 56(2)(vii) and 2(24)(iva) of Income Tax Act.
December 19, 2020 Case Laws Income Tax HC

High Court Rules Interest u/s 220(2) of Income Tax Act is Mandatory Despite Stay; Refund Interest u/s 244A Allowed.
December 19, 2020 Case Laws Income Tax AT

Family Settlement Share Transfer: Gifted Shares Not Taxable as Business Income Under Companies Act Provisions.
December 19, 2020 Case Laws Income Tax AT

AO Must Justify Inadequate Disallowance u/s 14A Before Applying Rule 8D Based on Taxpayer's Accounts.
December 19, 2020 Case Laws Income Tax AT

Court Upholds Disallowance of Professional Charges Due to Insufficient Evidence by Assessee for Business Expense Claims.
December 19, 2020 Case Laws Income Tax AT

Income Tax Assessment u/s 153A: Additions Based on Presumptions Lacked Evidence of Unaccounted Investments.
December 19, 2020 Case Laws Customs AT

Court Rules Notional Charges Invalid in Melamine Import Case; Only Actual Costs Matter Post-2007 Customs Act Amendment.
December 19, 2020 Case Laws Customs AT

Customs broker license revocation criticized for bias; proceedings deemed time-barred and flawed, violating natural justice principles.
December 19, 2020 Case Laws Service Tax AT

Refund Denial Overturned: Credit Debited Before Refund Claim Filing Date, No Justification for Initial Rejection.
December 19, 2020 Case Laws Service Tax AT

Cenvat Credit Refund Approved for Export of Services to UK; Place of Provision Outside India Recognized.
December 19, 2020 Case Laws Central Excise AT

CENVAT Credit Recovery Allowed for Returned Goods u/r 16, Even Without Original Invoices.
December 19, 2020 Case Laws VAT and Sales Tax HC

High Court Rules Secured Creditor's Mortgage Takes Priority Over State Tax Claims, Including VAT and Sales Tax.
December 19, 2020 Case Laws VAT and Sales Tax HC

Spot Tax Collection by Cheque Deemed Illegal Without Assessment Order During Inspection; Demand Invalidated.
December 18, 2020 Case Laws GST HC

Petitioner Permitted to File Form TRAN-1 for Transitional Credit; Must Apply via GST Council and Jurisdictional Officer.
December 18, 2020 Case Laws GST HC

Appeal Dismissed for Late Filing; Commissioner to Review Order Communication Date and Case Merits u/s 107.
December 18, 2020 Case Laws Income Tax HC

ITAT's Decision on Re-assessment Overturned for Lack of Detailed Reasoning; Case Remanded for Further Review.
December 18, 2020 Case Laws Income Tax HC

Court Remands Case to Assessing Officer for Reevaluation of Tax Exemptions u/ss 10(23C)(vi), 11, and 12.
December 18, 2020 Case Laws Income Tax HC

Aircraft R&D expenses for sale should count as business expenses u/s 37, not Section 35(1)(iv).
December 18, 2020 Case Laws Income Tax HC

Court Rules Iron Ore Upgrading Qualifies as Manufacturing for Tax Benefits u/s 10B.

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