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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 301 to 350 of 553 Records

1 ....3 4 5 678 9 10 11........ 12

February 14, 2020 Case Laws Customs

An assessment which is provisional, is provisional for all purposes. There is no provision in law to treat the same assessment as provisional for one purpose and final......
February 14, 2020 Case Laws Customs

Imposition of penalty - illegal exportation of Red sanders - without leading the evidence to the effect of establishing the act of omission/ commission in relation to......
February 14, 2020 Case Laws Service Tax

CENVAT credit - input services or not - workmen compensation insurance policy in respect of employees - the expenditure incurred was for running of the business and......
February 14, 2020 Case Laws Central Excise

CENVAT credit - Once there is no dispute about the actual receipt of duty paid inputs under the cover of duty paying documents, the Cenvat Credit cannot be denied......
February 14, 2020 Case Laws GST

Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is.....
February 14, 2020 Case Laws GST

Supply or not - intra-company transaction - as the service provided by the expat employees to the project office fall under the category of "Services by an employee to......
February 14, 2020 Case Laws Income Tax

Addition on account of the peak unaccounted investment - addition on the basis of confessional statement - There was no material to corroborate the statement made by the....
February 14, 2020 Case Laws Income Tax

Unexplained investment u/s 69 - CIT(A) has rightly adopted this view holding that provisions of section 50C were not applicable on the assessee being the purchaser of......
February 14, 2020 Case Laws Income Tax

Exemption u/s 10(20) sic. [10(22)] - claim denied as element imparting education to the students of normal schooling is absent to attract the exemption as engrafted......
February 14, 2020 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s 12AA - hat from the record it is established that various functions were being organised by social organisations for blood......
February 14, 2020 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s 12AA - The objects of the society were not doubted by the CIT except for the objections raised above. The denial was merely.....
February 14, 2020 Case Laws Income Tax

Exemption u/s 11 - grant registration u/s 12AA - proof of charitable activity u/s 2(15) - The grievance against the surplus income not being reasonable is baseless in......
February 14, 2020 Case Laws Income Tax

Exemption u/s 11 - Approval to the respondent-society u/s 80G - the amount in FDRs had enhanced - The amount only gives a protection to the society for daily needs, if......
February 14, 2020 Case Laws Income Tax

Exemption u/s 11 - registration under Section 12AA - violation of Section 40A(3) - Tribunal rightly concluded that the issue with regard to violation of Section 40A(3)......
February 14, 2020 Case Laws Income Tax

Settlement of inter/intra government disputes - Mandation of obtaining COD (Committee on Disputes) approval - Impugned order passed by the Tribunal dismissing the......
February 14, 2020 Case Laws Income Tax

Rejection of books u/s 145 - Addition on account of alleged under-invoicing of sales made - There is no evidence or explanation as to why it has sold the items less than....
February 14, 2020 Case Laws Service Tax

Service or not - The collection of contribution to build a corpus fund to secure the depositors’ interest is not a mere transaction in money. The service rendered by the....
February 14, 2020 Case Laws Service Tax

Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006,......
February 14, 2020 Case Laws Service Tax

Levy of service tax - Commission received by appellant from Money Exchange Houses abroad - the appellants are not liable to pay service tax as the service rendered by......
February 14, 2020 Case Laws Customs

Valuation of imported goods - PVC Laminated sheets (PVC floor covering) - In the present case, the appellant has imported the material from Thailand whereas the......
February 14, 2020 Case Laws Income Tax

MAT computation - share of profit from the partnership firm was sought to be excluded while computing the book profits u/s.115JB by treating it as capital receipt - the.....
February 14, 2020 Case Laws Income Tax

Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has.....
February 14, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - Addition in dispute is not sustainable in the eyes of law, because the assessee has discharged his onus u/s. 68 of the Act......
February 14, 2020 Case Laws Income Tax

Addition u/s 14A - exempt dividend income - the estimation of 0.5% of assets which yielded exempted income during the year would be a most reasonable estimate for......
February 13, 2020 Case Laws GST

Classification of goods - transformers supplied to Indian Railways - Transformers, though used in Railway coaches, cannot be called as parts of railway bogies under......
February 13, 2020 Case Laws GST

Levy of GST - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights in land in terms of......
February 13, 2020 Case Laws GST

Rate of GST - restaurant services - the applicant restaurant is located in the same premises as JW Marriot Hotel having rooms with a tariff of seven thousand five......
February 13, 2020 Case Laws GST

GST liability under Reverse Charge (RCM) - security services - The applicant being only registered as a Tax deductor u/s 51 of the CGST and CGGST Act till 24-6-2019 and.....
February 13, 2020 Case Laws GST

Classification of supply - The installation of ITS (Intelligent Transport System) is part and parcel of the construction of road transportation system for use by general....
February 13, 2020 Case Laws GST

The deposit work undertaken by the applicant are not an integral part of the supply of services of transmission or distribution of electricity and the applicant is not......
February 13, 2020 Case Laws Income Tax

Exemption/approval u/s 10(23C)(vi) - denial of registration under Section 12AA - The object for upliftment of general public especially women is only with regard to its.....
February 13, 2020 Case Laws Income Tax

Disallowance on account of salary expenditure - failure of the assessee to furnish the relevant details and documents - the disallowance of 90% of the expenditure......
February 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - It is a settled law that a power of attorney holder can file a complaint, appear and depose for the purpose of issuance of process for the offence......
February 13, 2020 Case Laws GST

Stay on implementation and operation of the impugned sealing memos in relation to the Godown - the godown is used for the purpose of storing agricultural produce like......
February 13, 2020 Case Laws Income Tax

Recovery proceedings - membership right - priority of Income tax Department over Stock Exchange - the petitioners-exchange would have a priority on the security deposits....
February 13, 2020 Case Laws Income Tax

Allowable expenses u/s 37 - Disallowances of foreign travel expenses and other expenses - the expenses incurred by the Assessee on various items as well as the......
February 13, 2020 Case Laws Income Tax

Validity of Appeal - alternate remedy - reopening of assessment - Single Judge ought to have upheld the objection of the Revenue and relegated the Assessee to the......
February 13, 2020 Case Laws GST

Second bail application - evasion of tax - It is contended that petitioner has sold the goods without generating the Outward supply invoice and has thus evaded tax -......
February 13, 2020 Case Laws Service Tax

Nature of activity - manufacture or service - processing and packing of marine products for merchant exporters - the appellant’s activity falls under the definition of......
February 13, 2020 Case Laws Central Excise

Refund of excess duty - manufacture of clinker and cement - appellant was required to pay the duty @ ₹ 350 PMT as per the Notification No.4/2007, since there was a....
February 13, 2020 Case Laws Income Tax

CIT(A) allowing additional evidence without intimating to the AO - While granting relief to the assessee by relying upon the additional evidences, learned Commissioner......
February 13, 2020 Case Laws Income Tax

Exemption u/s 35(2AB) - there was no approval in form No. 3CM - what is relevant to decide eligibility for weighted deduction u/s 35(2AB) is existence of R&D facility......
February 13, 2020 Case Laws Income Tax

Levy interest u/s 234B - addition made in Book Profit under MAT - No interest can be levied u/s 234B of the Act, for shortfall in payment of advance tax on the basis of.....
February 13, 2020 Case Laws Income Tax

Depreciation on intangibles - sale as slump sale - All these intangible assets transferred to the assessee have a commercial value - assessee is eligible to claim......
February 13, 2020 Case Laws Companies Law

Striking off of name of the appellant company from the Register of Companies - Except the failure to file the financial statements and returns, there is no complaint......
February 12, 2020 News Indian Laws

Cabinet approves proposal for capital infusion for OICL, NICL and UIICL
February 12, 2020 Case Laws GST

Input tax credit - GST paid on replacement of existing lift/ elevator at its own premises - When any person speaks of such a building, he also includes the lifts as an......
February 12, 2020 Case Laws GST

Maintainability of Advance Ruling application - Exemption from GST - The applicant is recipient of services and not supplier of services, hence their application is not.....
February 12, 2020 Case Laws GST

Reopening of portal for uploading of returns - assessees are unable to upload their returns both GSTR-9 and GSTR-9C - HC extended the date till 12.2.2020 - we only stay.....
February 12, 2020 Case Laws GST

Levy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - Non receipt of order - such order passed in the Form GST MOV-11, is......

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