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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 151 to 200 of 553 Records

1 2 345 6 7 8........ 12

February 21, 2020 Case Laws GST

Profiteering - purchase of Flat in the Respondent’s project - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of......
February 21, 2020 Case Laws Income Tax

Disallowance u/s 36(1)(ii) - payment of incentive / commission to the shareholder who held 99.99% shares of the assessee - The identical expenditures stood allowed in......
February 21, 2020 Case Laws Income Tax

Revision u/s 263 - AO ought to have made mandatory reference to the “TPO” for determining arm’s length price - Since the Finance Act, 2017 omitted sec. 92BA(i) from......
February 21, 2020 Case Laws Income Tax

Revenue or capital expenditure - The expenditure incurred by assessee such as painting of the hotel, replacement of floor tiles, glazing works etc. are nothing but......
February 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice - Provisions of sec.292BB would not come to the rescue of the revenue, when the notice was not in substance and effect in......
February 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessee in this case has never revised its return during the period prescribed u/s 139(1) rather withdrew the claim during assessment......
February 21, 2020 Case Laws Income Tax

Levy of penalty - The disclosure and surrender represents the underlying assets being unexplained cash as well as jewellery. Accordingly, the same will fall in the......
February 21, 2020 Case Laws Income Tax

Once loan transactions between the assessee and the creditor has been found to be genuine transactions, which satisfies the conditions prescribed u/s 68, then interest......
February 21, 2020 Case Laws Income Tax

Nature of expenditure - current repairs - Replacement of an old machine with a new one would constitute the bringing into existence of a new asset in place of the old......
February 21, 2020 Case Laws Customs

Classification of imported goods - Educational Charts - these charts are not in nature of maps or depicting the terrestrial features - To be classified under Heading......
February 21, 2020 Case Laws Insolvency and Bankruptcy

immunity from Attachment of assets after approval of Resolution Plan - The attachment of assets of the ‘Corporate Debtor’ by the Directorate of Enforcement pursuant to......
February 21, 2020 Case Laws Service Tax

Refund of un-utilized Cenvat Credit - refund denied for the reason that the appellant did not debit the refund amount from its Cenvat Credit balance at the time of......
February 21, 2020 Case Laws Central Excise

Levy of personal penalty on the Manager Director of the company - there are no merits in submissions that penalty under Rule 26 could not have been imposed upon the......
February 21, 2020 Case Laws Central Excise

CENVAT Credit - input services - GTA service - upto the place of removal - in the light of the fact that the appellant is a Government of India Enterprise, there is no......
February 21, 2020 Case Laws Central Excise

Cash refund of CENVAT credit - CENVAT credit on inputs cleared as such by the supplier - rejection on the ground that the credit was availed by the EOU unit on the goods....
February 21, 2020 Case Laws VAT and Sales Tax

Enhancement of turnover - Sodium Silicate - Once the best judgment assessment is made by the Assessing Authority or even higher Appellate Authorities rejecting the books....
February 21, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled (blank) column No.8 of Form 38 - The Tribunal has not correctly applied the law in this regard, as they.....
February 20, 2020 Case Laws GST

Classification of goods - ‘Access Card’ printed and supplied by the Appellant based on the contents provided by their customers - They will fall under the description of....
February 20, 2020 Case Laws GST

Club and association services - principles of mutuality - Rotary Club - contributions received from the members in the Administration Account for expending the same for.....
February 20, 2020 Case Laws GST

Classification of goods - rate of GST - production and making of nutritional powder for special dietary use called Prohance-D Chocolate variant - ‘diabetic food’ or not.....
February 20, 2020 Case Laws GST

Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner......
February 20, 2020 Case Laws Income Tax

Provision for Site Restoration - Expenses allowable u/s 37(1) - Merely because the contract period was long viz., 25 years, which too now stands extended by period of......
February 20, 2020 Case Laws Income Tax

Penalty u/s.271BA - When the transactions related to the assessee falls under the clause(i) of Section 92BA of the Act, which has already been removed by the Finance......
February 20, 2020 Case Laws Income Tax

Unexplained Unsecured Loans - Additions made by the ld.AO in the case of assessee are against the principles laid down u/s.68 - no addition could have been made by the......
February 20, 2020 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - On money receipt - estimation of income - considering the facts that the project undertaken by the assessee comes under......
February 20, 2020 Case Laws Income Tax

Penalty u/s.271-C - non deduction of TDS on Leave Travel Allowance (LTA) - reasonable cause for the failure - when the High Court admits substantial question of law on......
February 20, 2020 Case Laws Income Tax

Income from other sources - Addition on account of difference between sale consideration of property purchased by assessee and the guideline value of the said property......
February 20, 2020 Case Laws Income Tax

Rectification of mistake - if according to the assessee, the order of the ITAT needs to be visited again or the evidences submitted need re-appreciation again in light......
February 20, 2020 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - 'provisional attachment' of the property - If the Appellants do not have any intention to alienate the property, they need.....
February 20, 2020 Case Laws Customs

Demand of pending dues of Cost Recovery Charges alongwith the interest - Customs Cargo Service Provider (CCSP) - in the show-cause notice the only allegation is that the....
February 20, 2020 Case Laws Customs

Undervaluation of goods - The department could not establish as to how the information about load port document was procured by the Revenue and therefore the information....
February 20, 2020 Case Laws Customs

Refund of SAD - Focus Product Scheme - Commissioner (Appeals) is finding fault with the judgment of the Hon'ble Delhi High Court that since the said circular was not......
February 20, 2020 Case Laws SEBI

An independent director shall be held liable only in respect of such acts of omission or commission by a company which had occurred with his knowledge, consent or......
February 20, 2020 Case Laws SEBI

The SEBI is empowered to pass an ex-parte interim order only in extreme urgent cases and that such power should be exercised sparingly. In the instant case, we do not......
February 20, 2020 Case Laws Service Tax

Extended period of limitation - No offense and penalties can be created with retrospective effect nor in the facts and circumstances of the case extended period of......
February 20, 2020 Case Laws VAT and Sales Tax

Input tax credit (ITC) - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - merely because the......
February 20, 2020 Case Laws VAT and Sales Tax

Grant of reimbursement of Commodity Taxes/Value Added Tax paid by the petitioner - Direction to the respondents to issue appropriate notification giving effect to the......
February 20, 2020 Case Laws Direct Taxes

Declaration of sale deed as Benami - Seeking certified copy of ITR from the department in respect of respondent no. 2 - income tax returns are public documents and they.....
February 19, 2020 Case Laws GST

Release of seized goods alongwith the vehicle - E-way Bill found with expired validity - Since the appellant has made minor procedural laps as required to follow under......
February 19, 2020 Case Laws GST

Release of seized goods alongwith the vehicle - contravention of Rule 138 of CGST and HPGST Rules 2017 - minor error in the e-way bill in entering distance -......
February 19, 2020 Case Laws Customs

Import of Poppy Seeds - There has been a remarkable shift in the new policy, however, what is hurting the writ-applicant is the policy of 'first-come-first-serve'. This,....
February 19, 2020 Case Laws Indian Laws

Charging higher for SMS - participants in the HSHS contest were required to pay ₹ 2.40 per SMS message to Airtel, which was higher than the normal rate for SMSes -....
February 19, 2020 Case Laws GST

Input Tax Credit (ITC) - Interpretation of statute - meaning of word 'lapse' in Notification No. 20/2018-Central Tax (Rate) - the proviso seeks to lapse only such input.....
February 19, 2020 Case Laws GST

Delegation of powers u/s GST - Section 5(3) of the Act specifically confers power upon the Commissioner to delegate his functions - The power u/s 69 can be exercised by.....
February 19, 2020 Case Laws Income Tax

Offence punishable u/s 276CC - willfull default or not in filing a return pursuant to the notices issued u/s 153A - The respondent had already indicated his difficulty......
February 19, 2020 Case Laws Income Tax

Addition u/s 68 - old outstanding sundry credit balances - the expression “any previous year” to mean as not referring to all the previous years, but, the previous year.....
February 19, 2020 Case Laws Income Tax

Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further....
February 19, 2020 Case Laws Income Tax

Exemption u/s 10(23A) to Bar Council - After formation of the new State of Chhattisgarh, pursuant to the Act of 2000, the erstwhile Bar Council came to be separated as......
February 19, 2020 Case Laws Income Tax

Additions made on the basis of loose papers found and impounded from the premises of the assessee - Presumption u/s 292C - CIT(A) applying the telescoping reduced the......
February 19, 2020 Case Laws Income Tax

Deduction u/s 80IA - Whether process of converting raw Urad into Urad Dhal was a manufacturing activity ? - the process of converting raw Urad into Urad Dhal is a......

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