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Highlights / Annotations / Catch Notes For December of 2020

Home Highlights December December 2020 Year 2020

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December 11, 2020 Case Laws Customs HC

Court Grants Provisional Release of Seized Vessel MT Global Rani; Requires Bond and Bank Guarantee Deposit.
December 11, 2020 Case Laws Customs AT

Customs Department Fails to Prove Smuggling of Betel Nuts; Confiscation Deemed Unwarranted Due to Unreliable Evidence.
December 11, 2020 Case Laws Companies Law Tri

Petition Dismissed: Tribunal Rejects Director Removal Challenge Due to Delay, Lack of Good Faith and Prior Verification.
December 11, 2020 Case Laws Central Excise AT

Appellant Not Liable for Additional Duty on Rectified Goods; Revenue Neutral Due to Eligible CENVAT Credit.
December 11, 2020 Case Laws Central Excise AT

CENVAT Credit Eligible for Factory Repairs: Show Cause Notice Deemed Baseless, Authorities Ignored Audit Objections.
December 11, 2020 Case Laws Indian Laws HC

Borrowers Must Repay Public Fund Loans Promptly to Ensure Financial Liquidity and Prevent Unnecessary Legal Delays.
December 10, 2020 Case Laws GST Commissioner

Refund Claim Denied: Goods Supplied at 18% GST Don't Qualify as Inputs for Inverted Duty Structure Under CGST Section 54(3)(ii.
December 10, 2020 Case Laws Income Tax AT

Contingent Liability Not Allowable as Expenditure u/s 37(1) of Income Tax Act; CIT(A) Deletes Addition.
December 10, 2020 Case Laws Income Tax AT

Cash Loan Penalties Waived for Transactions from Bank Withdrawals Between Sister Concerns Under Same Ownership Group.
December 10, 2020 Case Laws Income Tax AT

Section 54F Deduction Applies Regardless of House Structure; Independent Units Not a Barrier to Tax Benefits.
December 10, 2020 Case Laws Income Tax AT

Reopening u/s 147 Invalid if Officer Records Incorrect Reasons Without Due Diligence, Quashing Likely.
December 10, 2020 Case Laws Income Tax AT

Income Tax Act: Society's Grants to Cricket Association Not Capital Expenditure, No Asset Creation or Enduring Benefit.
December 10, 2020 Case Laws Income Tax AT

Taxpayer's Income from Hospital Under Review; Double Taxation Possible Due to Missing Documents, Case Remanded for Further Review.
December 10, 2020 Case Laws Income Tax AT

Bogus Book Entries Nullify Obligation u/s 68 of Income Tax Act Due to Lack of Real Transactions.
December 10, 2020 Case Laws Income Tax AT

Deferred Revenue Taxed Later: Avoid Double Taxation by Deleting Future Assessment Income Additions for Compliance.
December 10, 2020 Case Laws Income Tax AT

Income Tax Relief: Unexplained Cash Credits Accepted u/s 44AD, Books and Bills No Longer Required.
December 10, 2020 Case Laws Income Tax AT

Assessing Officer Cannot Impose Late Fees for TDS Returns Filed Before June 1, 2015, u/s 234E.
December 10, 2020 Case Laws Customs HC

Court Orders Immediate Release of Imported Goods Due to Unlawful Detention by Respondents Beyond Permissible Time Limit.
December 10, 2020 Case Laws Customs AT

Entitlement to DFIA Benefits for "Wheat Gluten" Import Valid Under "Wheat Flour" Description in SION and DFIA License Annexure.
December 10, 2020 Case Laws Customs AT

Inshell walnuts confirmed eligible for DFIA benefits; not classified as sensitive under FTP 2015-2020, Paragraph 4.30.
December 10, 2020 Case Laws Insolvency and Bankruptcy AT

Court Finds Error in Adjudicating Authority's Decision on Debt and Service Deficiency in Corporate Insolvency Case.
December 10, 2020 Case Laws Service Tax HC

Court Rules Petitioner Eligible for SVLDRS Scheme as Service Tax Dues Quantified Before June 30, 2019.
December 10, 2020 Case Laws Service Tax AT

Appellant Wins Service Tax Refund for Residential Complex with Nine Units Confirmed by Architect's Certificate and Floor Plan.
December 10, 2020 Case Laws Central Excise HC

Petitioner's Application Denied Under Sabka Vishwas Scheme Due to Ineligibility per Section 125(1)(h) of 2019 Act.
December 10, 2020 Case Laws VAT and Sales Tax HC

High Court Quashes Circular; Allows 'C' Forms for Concessional Tax on Inter-State Purchases of Six Commodities, Including Diesel.
December 10, 2020 Case Laws Indian Laws HC

High Court Overturns Conviction: Cheque Not Issued for Legally Enforceable Debt u/ss 118 & 139 of Negotiable Instruments Act.
December 9, 2020 Case Laws GST HC

Court Orders Release of Goods and Vehicle with Bank Guarantee Despite Invoice and E-Way Bill Discrepancies.
December 9, 2020 Case Laws GST HC

Court Upholds Provisional Attachment of Goods; No Legal Error Found as Petitioners Didn't Object.
December 9, 2020 Case Laws Income Tax HC

Assessing Authority Must Allow Verified Business Expenditure; Audit Report Confirms Compliance with Companies Act Requirements.
December 9, 2020 Case Laws Income Tax HC

Revenue Must Consistently Apply Depreciation Claims for Leased Assets u/s 32 for 2002-05 Tax Years.
December 9, 2020 Case Laws Income Tax HC

Section 10B(8) Declaration Mandatory; Deadline Flexible, No Penalties for Late Filing, Affects Loss Carry Forward u/s 72.
December 9, 2020 Case Laws Income Tax AT

Court Deletes Revenue's Claim on Undisclosed Profits from Futures and Options; Assessee Provided Confirmatory Client Letters.
December 9, 2020 Case Laws Income Tax AT

PCIT's Disagreement with Assessing Officer on Fixed Deposits Not Grounds for Erroneous Order if Legally Permissible View Taken.
December 9, 2020 Case Laws Income Tax AT

Assessing Officer's Error: Double Addition of Rs. 81 Lakhs u/s 69A for Director and Company Income.
December 9, 2020 Case Laws Income Tax AT

Court Rules Capital Gains from Land Sale Attributed to Individual, Not Hindu Undivided Family (HUF.
December 9, 2020 Case Laws Income Tax AT

Salaries of Urban Estates employees, now with HUDA, qualify as business expenses for tax purposes due to essential roles.
December 9, 2020 Case Laws Companies Law Tri

IBC Petition Admission: CIRP Ends with Resolution or Liquidation; Companies Act Sections 241-242 Petitions Shouldn't Be Delayed.
December 9, 2020 Case Laws Insolvency and Bankruptcy AT

Appellants barred from reopening Corporate Insolvency Resolution Process after approval of Shri Dutt India Pvt. Ltd. plan.
December 9, 2020 Case Laws Service Tax AT

Assessee Validly Discharged Service Tax u/s 67 of Finance Act, 1994; Revenue's Contest Dismissed.
December 9, 2020 Case Laws Service Tax AT

CENVAT Credit Reversal: Single Taxable Transaction Under Works Contract Exemption, Rule 6 Not Applicable Due to Lack of Distinct Services.
December 9, 2020 Case Laws VAT and Sales Tax HC

Assessing Authority's Best Judgment Assessment Overturned Due to Lack of Evidence and Rational Basis in Ex-Parte Order.
December 9, 2020 Case Laws Central Excise HC

Court Dismisses Challenge to Rule 17(2) of Pan Masala Packing Machines Rules; Deems Pre-Deposit Argument Unconvincing.
December 8, 2020 Case Laws GST AAR

Classification of Nonwoven Fabric Made from PP Granules Unchanged by Production Unit's Location; HSN Depends on End Product.
December 8, 2020 Case Laws GST AAR

Advance Ruling Denies Input Tax Credit: Tax Not Paid Properly, Highlights Correct Payment Importance.
December 8, 2020 Case Laws GST HC

High Court Restores Case Due to Lack of Notice Under GST Act Section 129, Breaching Natural Justice Principles.
December 8, 2020 Case Laws GST HC

High Court Grants Bail to GST Evasion Accused Held for Over Two Years; Maximum Sentence is Five Years.
December 8, 2020 Case Laws GST HC

Registration Cancellation Revoked After Verification Confirms Timely Returns and Cleared Dues; Registration Restored from Application Date.
December 8, 2020 Case Laws GST DSC

Bail Granted in CENVAT Credit Case Due to Unreasonable Detention; Evidence Already Secured by Investigators.
December 8, 2020 Case Laws Income Tax AT

Assessee Challenges Tribunal's Focus on Legal Grounds Over Substantial Justice u/ss 158BC and 158BD Jurisdiction.
December 8, 2020 Case Laws Income Tax AT

Delhi High Court Rules Mesne Profits from Sale Cancellation Not Taxable u/s 56(2)(ix) of Income Tax Act.

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