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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 1 to 50 of 553 Records

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February 29, 2020 Case Laws GST HC

Court Denies Bail for Involvement in Fake Invoice Scheme Evading GST; Highlights Serious Financial Impact on State.
February 29, 2020 Case Laws GST HC

High Court Overturns CBIC Circular: Milk Chilling and Packing Services Qualify for GST Exemption as Chilled Milk is Still Raw Milk.
February 29, 2020 Case Laws GST DSC

Court Grants Anticipatory Bail in Fake Invoice GST Case; Applicant Claims Coercion, Court Disagrees on Likelihood.
February 29, 2020 Case Laws Income Tax SC

Trust Must Prove Genuine Activities for Section 12AA Registration; Deviations Can Impact Eligibility.
February 29, 2020 Case Laws Income Tax HC

Court Decides if "Approval" in Income Tax Act Section 10(17A) Requires Explicit or Implied Consent for Exemptions.
February 29, 2020 Case Laws Income Tax HC

Authority Validly Includes Interest u/s 220(2) in Kar Vivad Samadhan Scheme Calculations, Even if Unquantified.
February 29, 2020 Case Laws Income Tax HC

Tools and Dies Costs Classified as Recurring Revenue Expense, Not Capital Asset Due to Lack of Enduring Benefits.
February 29, 2020 Case Laws Income Tax HC

High Court Rules Commission for Export Order Booking Deductible u/s 37(1) of Income Tax Act.
February 29, 2020 Case Laws Income Tax HC

High Court Condemns Tax Dept for Withholding Refunds u/s 241A Based on Previous Year's Positive Income.
February 29, 2020 Case Laws Income Tax AT

Assessment Invalid: AO Missed Deadline u/s 144C(13), Finalized After Statutory Period, Deemed Ultra Vires.
February 29, 2020 Case Laws Income Tax AT

Payment for Technical Services Classified as Business Profits Under DTAA Article 7; Not Taxable in India Without PE.
February 29, 2020 Case Laws Income Tax AT

Profit from Land Sale as Business Income: Agricultural to Non-Agricultural Conversion Treated as Trade Adventure.
February 29, 2020 Case Laws Income Tax AT

Tax Court Rules Land Sale Income as Trade; Affects Taxation of Converted Agricultural Land Under Real Estate Agreement.
February 29, 2020 Case Laws Income Tax AT

Ramnavami Nayakhata Advances Recorded as Sales Not Subject to Double Taxation u/s 68 of Income Tax Act.
February 29, 2020 Case Laws Income Tax AT

Use of "Seems" in Show Cause Notice Suggests Uncertainty, Section 263 Order Set Aside for Lack of Conviction.
February 29, 2020 Case Laws Income Tax AT

Deduction u/s 80IC allowed for turnkey software and services agreement with ZTE, including installation and support.
February 29, 2020 Case Laws Income Tax AT

Wealth tax liability excluded from book profit adjustments u/s 115JB of Income Tax Act; considered ascertained, not unascertained.
February 29, 2020 Case Laws Income Tax AT

Revenue Denies Assessee's Rent Expense Claim, Overlooks Business Exigencies Crucial for Justification.
February 29, 2020 Case Laws Income Tax AT

Challenge to Reopening of Assessment Under Sec 147 & Addition Under Sec 68 Due to Vague Recorded Reasons Lacks Validity.
February 29, 2020 Case Laws Customs HC

High Court Permits Correction of Shipping Bill Error, Allowing Petitioner to Claim MEIS Benefits After Mistaken "No" Selection.
February 29, 2020 Case Laws Customs AT

Cocoa Powder Not Equivalent to Flour for DFIA; Import Allowed Only Prospectively Under DGFT Notification No. 93 (RE-2010.
February 29, 2020 Case Laws Customs AT

Appellant Held Accountable for Subordinate's Actions in Exporting Prohibited Items Under Customs Act Sections 114(i) and 114AA.
February 29, 2020 Case Laws Customs AT

Penalty and Fine Levied for Enhanced Value of Imports; Section 114AA Inapplicable, No Fraud Alleged in Documents.
February 29, 2020 Case Laws Insolvency and Bankruptcy SC

Exploring Corporate Insolvency: Understanding Section 43 on Preferential Transactions and Duties of Resolution Professionals u/s 25.
February 29, 2020 Case Laws Money Laundering HC

Provisional Attachment Under PMLA Valid if Crime Proceeds Disguised; Burden on Accused to Prove Legitimacy.
February 29, 2020 Case Laws Service Tax AT

Who Can Claim Service Tax Refund in Mergers: Merged Company or Amalgamated Entity? Clarifying Eligibility Rules.
February 29, 2020 Case Laws Service Tax AT

Coca Cola India Concentrate Purchase Confirmed as Sale, Not Service, Despite Usage Restrictions Imposed by Seller.
February 29, 2020 Case Laws Service Tax AT

Reversal of CENVAT Credit for Capital Goods Removed as Scrap Not Required, Per CENVAT Credit Rules, 2004.
February 29, 2020 Case Laws Central Excise AT

Revenue's Argument on Sulphur Duty Dismissed; Central Excise Duty Applies to Phosphoric Acid Production.
February 29, 2020 Case Laws VAT and Sales Tax HC

Court Remands Case on DTH Set-Top Box Activation and Installation Charges for Further Examination on Service Tax Payment.
February 29, 2020 Case Laws VAT and Sales Tax HC

Tablet Computers with Calling Features Not Classified as Telephones Under Sub-heading 8525 50, Notification Dated April 1, 2011.
February 29, 2020 Case Laws Indian Laws HC

Cheque Dishonor: No Extra Proof Needed if Presumption Stands; Personal Loans Don't Require Formal Documents; Cheque Shows Liability.
February 28, 2020 Case Laws GST HC

Applicant Seeks Refund of GST on Ocean Freight After Notification Declared Ultra Vires; Application to Competent Authority Required.
February 28, 2020 Case Laws GST HC

Court Confirms Multi-State GST Offenses Fall Under Central Jurisdiction, Validating Summons u/s 132 of CGST Act 2017.
February 28, 2020 Case Laws GST HC

Court Rules GST TRAN-1 CENVAT Credit Transfer is Procedural, Not Mandatory; Section 140(3)(iv) Ruled Unconstitutional.
February 28, 2020 Case Laws GST NAPA

DGAP Confirms No Profiteering: No Additional ITC or Tax Rate Reduction Post-GST for Respondent.
February 28, 2020 Case Laws Income Tax AT

Educational Society Faces 10% Penalty u/s 271AAB(1)(a) for Income Explanation; No Further Proof Needed Per Sections 115BBC(2)&(3.
February 28, 2020 Case Laws Income Tax AT

Live Event Coverage Not Royalties u/s 9(i)(vi) & Article 13 of DTAA; No Tax on Receipts.
February 28, 2020 Case Laws Income Tax AT

Investor Companies Reinvest in Assessee Company u/s 68, Proving Genuine Source of Funds for Preference Shares.
February 28, 2020 Case Laws Income Tax AT

Guarantee Fees Allowed as Revenue Expenditure After AO Verifies No Capital Work-in-Progress for Related Loans.
February 28, 2020 Case Laws Customs AT

Delhi High Court: Refund Limitation for Additional Duty of Customs Cannot Start from Duty Payment Date.
February 28, 2020 Case Laws Service Tax AT

Court Questions 'Commercial Exploitation' in Banking Software Sale Due to Lack of Evidence, Challenges Adjudicating Authority's Conclusion.
February 28, 2020 Case Laws Service Tax AT

Service Tax Exemption on Renting Bullock Carts Without Bullocks or Driver for Sugarcane Transport Confirmed Under Negative List.
February 28, 2020 Case Laws Service Tax AT

Shipping Agent Services Classified as "Business Auxiliary Service," Not Principal-to-Principal Agreement.
February 28, 2020 Case Laws Central Excise HC

Does Repacking Qualify as Manufacturing Under Central Excise Laws When Sold at Same MRP?
February 28, 2020 Case Laws Central Excise AT

Penalty for Bogus Invoices Contested u/r 15 of Cenvat Credit Rules; Penalty Deemed Illegal and Incorrect.
February 28, 2020 Case Laws Central Excise AT

Goods for Manufacturing Not Subject to Excise Duty u/s 4A; Transaction Value Method Applies.
February 28, 2020 Case Laws Central Excise AT

Post-Sale Dealer Advertising Costs Excluded from Assessable Value for Taxation Under Central Excise Rules.
February 28, 2020 Case Laws VAT and Sales Tax HC

Assessee Allowed to Submit 'C' Declaration Forms During Appeal; Appellate Stage is Continuation of Assessment Proceedings.
February 28, 2020 Case Laws VAT and Sales Tax HC

High Court: Section 19(5)(a) TN VAT Act limits apply to original form inputs, not manufacturing goods like engines.

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