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Highlights / Annotations / Catch Notes For December of 2020

Home Highlights December December 2020 Year 2020

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Showing 51 to 100 of 449 Records

123 4 5 6........ 9

December 28, 2020 Act Rules GST

Section 30 CGST Act Amended: Extended Time for Revocation of GST Registration Cancellation from January 1, 2021.
December 28, 2020 Act Rules GST

Amendment to Section 29(1)(c) of GST Act 2017 on Registration Cancellation Effective January 1, 2021.
December 28, 2020 Act Rules GST

Central GST Act 2017: Section 16(4) Amendment on Input Tax Credit Eligibility Effective January 1, 2021.
December 28, 2020 Act Rules GST

Amendment to Section 10(2) of CGST Act 2017 expands composition levy restrictions, effective January 1, 2021.
December 28, 2020 Case Laws GST AAAR

Kerala Hydro Project Services Ineligible for Concessional GST Rate, AAAR Rules; KSEB Considered Government Entity for GST Exemption.
December 28, 2020 Case Laws Income Tax HC

Court Stresses Assessing Officers Must Follow Section 144C to Prevent Delays in Tax Assessments and Unnecessary Appeals.
December 28, 2020 Case Laws Income Tax HC

Appellant Seeks Tribunal's Approval for Additional Evidence u/s 254, Rule 29 Before Final Hearing.
December 28, 2020 Case Laws Income Tax HC

High Court Confirms ITAT Decision: Capital Gains Applicable Despite Direct Loan Payment from Property Sale Proceeds.
December 28, 2020 Case Laws VAT and Sales Tax HC

Court Overturns Order Allowing Excess Tax Adjustments Against Future Demands; Refunds Unavailable for Already Adjusted Amounts.
December 28, 2020 Case Laws Income Tax HC

Court Rules Reopening of Assessment u/s 147 Unjustified; No New Material Presented, Deemed a Jurisdictional Overreach.
December 28, 2020 Case Laws Income Tax HC

Section 56(2)(vii) Not Applicable: Bonus Shares Don't Trigger Tax as No Property Transfer Occurs, No Evasion Evidence Found.
December 28, 2020 Case Laws Indian Laws HC

Court Considers Cheque Dishonor Case Abuse of Process Due to Advocate's Professional Misconduct in Money Lending.
December 28, 2020 Case Laws Income Tax AT

Computer Software on Disk Qualifies as Tangible Asset for Tax Depreciation; Eligible for 60% Rate Under "Plant" Definition.
December 28, 2020 Case Laws Income Tax AT

Challenge to Tax Reassessment: AO Failed to Independently Verify Information, Violating Section 147 Requirements.
December 28, 2020 Case Laws Income Tax AT

Court Upholds Validity of Tax Notice with PAN Error u/s 147, Covered by Section 292B Provisions.
December 28, 2020 Case Laws Service Tax AT

SEZ Unit Entitled to Service Tax Refund Despite Procedural Error u/s 26 and Rule 31 of SEZ Act.
December 28, 2020 Case Laws Income Tax AT

Court Examines Charitable Status of Profitable Hospital for Tax Exemption u/s 11; Focus on Capital Investment Needs.
December 28, 2020 Case Laws Income Tax AT

Tax Authorities' Additions Deleted: Unexplained Cash Credits u/s 68 and 115BBE Ruled Genuine by Court.
December 28, 2020 Case Laws Income Tax AT

Section 40A(3) Cash Payment Rule Not Applicable: Facilitator's Tax Based on Margin, Not Total Receipts in Ticketing Case.
December 28, 2020 Case Laws Income Tax AT

TPO's Adjustments Rejected: Export Division's Higher Profit Margin Confirms Transactions at Arm's Length, No TP Adjustment Needed. 'sLength.
December 28, 2020 Case Laws Central Excise AT

Freight Charges and Assessable Value: Transit Insurance Payment Not Decisive for Place of Removal Under Central Excise Law.
December 28, 2020 Case Laws Service Tax AT

Service Tax Responsibility Dispute Arises from Merger and Demerger of Units, Liability of Appellant Unclear Under BAS.
December 28, 2020 Case Laws Income Tax AT

Arm's Length Price Determined by Transfer Pricing Officer Must Follow Legal Authority Under Article 265 for Fair Taxation.
December 28, 2020 Case Laws Income Tax AT

Section 68 Review Finds No Capital Increase Needed; Assessee Proves Source Validity with Bank Statement Evidence.
December 27, 2020 Forms GST

New GST Form Streamlines Intimation for Suspension and Cancellation of Registration to Enhance Compliance and Transparency.
December 27, 2020 Act Rules GST

New Restrictions on FORM GST EWB-01 Info Furnishing u/r 138E of GST Rules 2017 to Boost Tax Compliance.
December 27, 2020 Act Rules GST

E-way Bill Validity Halved for Goods Transport (Excluding Ships) u/r 138, GST Rules 2017.
December 27, 2020 Act Rules GST

Rule 86B Limits Electronic Credit Use in GST: Mandates 1% Cash Payment for Certain Transactions.
December 27, 2020 Act Rules GST

New Rule 59 Restriction: Entities Must File GSTR-3B to Submit GSTR-1 Returns, Ensuring Compliance and Streamlining Reporting.
December 27, 2020 Act Rules GST

Input Tax Credit Limited to 5% Without Supplier Invoices u/r 36 of GST Rules 2017.
December 27, 2020 Act Rules GST

Amendments to Rule 21A and 22 of CGST Rules 2017 Streamline Registration Cancellation Process for Better Compliance.
December 27, 2020 Act Rules GST

Rule 21A of CGST Rules 2017 Allows Suspension and Revocation of GST Registration Anytime During Proceedings.
December 27, 2020 Act Rules GST

Refunds Denied During Suspension Under Sub-rule (2) or (2A) of Rule 21A, CGST Rules 2017, Section 54.
December 27, 2020 Act Rules GST

GST Registration Suspension: No Hearing Required Before Suspension u/r 21A of CGST Rules 2017.
December 27, 2020 Act Rules GST

Rule 21A of GST Rules 2017: Steps for Suspending Registration Certificate Due to Discrepancies in Tax Returns.
December 27, 2020 Act Rules GST

Rule 21 of CGST Rules 2017 Updated: New Grounds for Registration Cancellation to Boost Compliance and Streamline Process.
December 27, 2020 Act Rules GST

Amendments to Rule 9: Streamlined GST Registration Process Enhances Efficiency and Compliance in Verification and Approval.
December 27, 2020 Act Rules GST

GST Registration Now Requires Aadhaar Authentication or Biometrics Under Amended Rule 8 of CGST Rules 2017.
December 26, 2020 Case Laws GST AAAR

Advance Ruling Application Rejected Amid GST Probe u/s 98(2) of CGST Act.
December 26, 2020 Case Laws GST HC

Provisional Bank Account Attachment Not Automatic u/s 83; Discretionary Power Requires Prior Attempts on Other Properties.
December 26, 2020 Case Laws GST HC

Goods and Vehicle Detained for Missing E-Way Bill on Consignment Exceeding Rs. 50,000 u/r 138.
December 26, 2020 Case Laws GST NAPA

Construction Firm Not Guilty of Profiteering: No Extra ITC or Tax Rate Reduction Post-GST, Says DGAP. Section 171 CGST.
December 26, 2020 Case Laws Income Tax AT

10% Disallowance on Operating Expenses Overturned Due to Lack of Evidence in Bills and Vouchers.
December 26, 2020 Case Laws Income Tax AT

License Fee Disallowance Unchanged by Accounting Method; Advance Paid in FY 2005-06 Recognized in FY 2006-07.
December 26, 2020 Case Laws Income Tax AT

Religious Institutions Eligible for Charitable Registration u/ss 12A and 12AA, No Prohibition Exists.
December 26, 2020 Case Laws Income Tax AT

Pr. CIT Rightly Uses Section 263 to Correct Flawed AO Assessment; HUF Funds Misplaced in Individual Account.
December 26, 2020 Case Laws Service Tax AT

Company's Employee Deputation to Overseas Group Not Taxed as 'Manpower Supply' Under Service Tax Rules.
December 26, 2020 Case Laws Service Tax AT

Court Reviews CENVAT Credit Use for Services Rendered Before March 1, 2006; Admissibility of Abatement Discussed.
December 26, 2020 Case Laws Service Tax AT

Service Tax Not Applicable on Cheque Bounce and Cancellation Fees as They Are Penal, Not Service Charges.
December 26, 2020 Case Laws Service Tax AT

Service Tax Not Applicable on Overseas Marketing Services; Excludes Scientific or Technical Consultancy Services Category.

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