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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

Revocation of cancellation of registration. - Power to Extend the Time limit for revocation of cancellation of registration - Amendment to sub-section (1) comes into......
December 28, 2020 Act Rules GST

Cancellation or suspension of registration. - Amendment to sub-section (1)(c) comes into effect w.e.f 1.1.2021 - Section 29 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017
December 28, 2020 Act Rules GST

Eligibility and conditions for taking input tax credit - Amendment to sub-section (4) comes into effect w.e.f 1.1.2021 - Section 16 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017
December 28, 2020 Act Rules GST

Composition levy. - Amendment to sub-section (2) extending scope of restriction comes into effect w.e.f. 1.1.2021 - Section 10 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017
December 28, 2020 Case Laws GST

Exemption from GST - supply of, services viz. execution of the civil works of Pazhassi small hydro electric project - The Kerala State Electricity Board Ltd falls under.....
December 28, 2020 Case Laws Income Tax

Validity of order u/s 144C - Failure to pass a draft assessment order u/s 144C(1) - This Court is of the view that till the Income Tax Department ensures that the......
December 28, 2020 Case Laws Income Tax

Rectification application u/s 254 - Admissibility and consider the additional evidence furnished by the appellant - as the appellant had admittedly filed an application.....
December 28, 2020 Case Laws Income Tax

Computation of capital gain - Cost of acquisition - They brought the property to sale through Bank - The contention of the assessee was that the amount was paid directly....
December 28, 2020 Case Laws VAT and Sales Tax

Refund of excess tax paid - The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. - The.....
December 28, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Material, which was already placed on record, and considered in earlier two rounds of litigation can hardly be a reason to reopen the......
December 28, 2020 Case Laws Income Tax

Income from other sources as per Section 56(2)(vii) - fair market value of bonus shares - any profit derived by the assessee on account of receipt of bonus shares is......
December 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - Petitioner borrowed the money from the advocate (respondent) - when there is a specific bar for doing money lending......
December 28, 2020 Case Laws Income Tax

Depreciation on computer software - Because software contained in a disk is tangible property by itself. Since the taxpayer’s ownership of limited right over the......
December 28, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - non independent application of mind by AO - Borrowed satisfaction - A.O. has reopened the assessment solely on the basis of information....
December 28, 2020 Case Laws Income Tax

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column.....
December 28, 2020 Case Laws Service Tax

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The....
December 28, 2020 Case Laws Income Tax

Exemption u/s 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The......
December 28, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 r/w section 115BBE - Bogus purchase and sale - The assessee has recorded the entries of sales and purchase in its books of account and has....
December 28, 2020 Case Laws Income Tax

Additions u/s 40A(3) - Purchase payments in cash in contravention to the provisions of section 40 A(3) - the assessee is merely facilitator and intermediary in the......
December 28, 2020 Case Laws Income Tax

TP adjustment - The TPO has not given any reason as to why he altered the aggregate amount of Net profit. Hence the workings made by TPO is liable to rejected. We have......
December 28, 2020 Case Laws Central Excise

Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant......
December 28, 2020 Case Laws Service Tax

Demand of Service Tax - Merger / Demerger of units - ven if it is assumed that BAS was provided, then too only Abhijeet Ltd. and Corporate Ltd. were liable to pay......
December 28, 2020 Case Laws Income Tax

TP Adjustment - determination of Arms Length Price by TPO - MAM selection - No tax can be levied without the authority of law as mandated by Article 265 of the......
December 28, 2020 Case Laws Income Tax

Addition u/s 68 - increase in share capital and share premium - As source of source is proved by the assessee in the instant case though the same is not required to be......
December 27, 2020 Forms GST

Intimation for suspension and notice for cancellation of registration - New GST Form inserted
December 27, 2020 Act Rules GST

Restriction on furnishing of information in PART A of FORM GST EWB-01 - New circumstances included - Rule 138E of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Information to be furnished prior to commencement of movement of goods and generation of e-way bill - Validity period of e-way bill reduced to half (other than......
December 27, 2020 Act Rules GST

Restrictions on use of amount available in electronic credit ledger - Mandatory payment of GST in cash @1% (restriction in utilizing ITC in excess of 99%) in certain......
December 27, 2020 Act Rules GST

Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified......
December 27, 2020 Act Rules GST

Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier -.....
December 27, 2020 Act Rules GST

Cancellation of registration - consequential amendments corresponding to sub-rule (2A) of rule 21A - Rule 22 of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - Power to Revoke the suspension anytime during the proceedings - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - before suspension, no reasonable opportunity of being heard shall be afforded - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - Procedure prescribed for suspension of RC in case of discrepancy is found in the GST returns - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Registration to be cancelled in certain cases - 3 More circumstances included where RC can be cancelled - Rule 21 of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Verification of the application and approval - Amendments with regard to procedure and time limit for grant of registration certificate - Rule 9 of the Central Goods and....
December 27, 2020 Act Rules GST

Application for registration - Provisions amended for Aadhaar authentication or taking biometric information as the case may be - Rule 8 of the Central Goods and......
December 26, 2020 Case Laws GST

Maintainability of application - matter that is being investigated by the Directorate of GST Intelligence - we agree with the decision taken by the lower Authority that.....
December 26, 2020 Case Laws GST

Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would......
December 26, 2020 Case Laws GST

Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed....
December 26, 2020 Case Laws GST

Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in......
December 26, 2020 Case Laws Income Tax

Disallowance of operating expenses @ 10% - expenses being of unverified, unreasonable and excessive - without pointing out any defects in the bills and vouchers of......
December 26, 2020 Case Laws Income Tax

Disallowance of licence fee - Issue of cash system/mercantile system of accounting is not having any impact on the issue under consideration because the amount of......
December 26, 2020 Case Laws Income Tax

Denial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - there is no bar in granting registration to a religious institution under the relevant......
December 26, 2020 Case Laws Income Tax

Revision u/s 263 - amount of HUF was deposited not in the account of the HUF but into the account of the individual - CIT has enquired before invoking the provisions of.....
December 26, 2020 Case Laws Service Tax

Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated......
December 26, 2020 Case Laws Service Tax

Admissibility of abatement - availing and utilizing cenvat credit for providing the output services - in this case the appellant had paid the service providers / settled....
December 26, 2020 Case Laws Service Tax

Business Auxiliary Services - The demand of service tax in respect of the amount collected on account of bouncing of cheques and cancellation of orders is also not......
December 26, 2020 Case Laws Service Tax

Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under.....

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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