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Highlights / Annotations / Catch Notes For February

Home Highlights February

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1 ....42 43 44 454647 48 49 50........ 120

February 28, 2020 Case Laws Central Excise

Imposition of penalty u/r 15 of Cenvat Credit Rules, 2004 - Bogus invoices- the appellant has neither taken the credit, nor utilized the credit, whereas he has only......
February 28, 2020 Case Laws Central Excise

Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - Since the goods manufactured by the appellant are meant for use by other manufacturers also,......
February 28, 2020 Case Laws Central Excise

Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - cost of advertisement and sales promotion activity carried out by the......
February 28, 2020 Case Laws VAT and Sales Tax

The two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the......
February 28, 2020 Case Laws VAT and Sales Tax

Reversal of input tax credit - inputs utilised in the manufacture of internal combustion engine - clearance to SEZ unit - The restrictions in Section 19(5)(a) of the......
February 27, 2020 Case Laws GST

Anti-profiteering measure - Constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services......
February 27, 2020 Case Laws GST

Release of detained goods alongwith vehicle - levy of penalty - The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central......
February 27, 2020 Case Laws GST

Effect of order of Moratorium declared under IBC - proceeding pending before the GST authorities under the GST Act 2017 - the aspect as to whether a pending proceeding......
February 27, 2020 Case Laws Income Tax

Income accrued in India - Having considered the facts in totality and discussed in preceding paras, we do not see any commercial or economic rationale or ease of doing......
February 27, 2020 Case Laws Income Tax

Waiver of interest - Since the CCIT has no power to grant waiver of interest in the light of the specific instruction of the Central Board Of Direct Taxes, the Court in.....
February 27, 2020 Case Laws Income Tax

Unexplained loan u/s 68 - Since the assessee explained that sufficient loan amount have been taken from the family for purchase of property for family, then in that......
February 27, 2020 Case Laws Income Tax

It cannot be said that by giving opportunity of being heard for hearing immediately one day assessing officer has discharged his obligation of giving opportunity of......
February 27, 2020 Case Laws Income Tax

Revision u/s 263 - Additions u/s 56(2)(vii)(b) - application of proviso is entirely a factual matter which has not been examined at all, and, in any event, it is a......
February 27, 2020 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s 271(1)(c) of IT Act cannot be widened later to include within its scope such additions which were not......
February 27, 2020 Case Laws Income Tax

Agreed additions - Though, there is no legal bar on challenging an agreed addition, but the fact of the matter is that a valid challenge can be laid before the appellate....
February 27, 2020 Case Laws Direct Taxes

Benami transaction or not - The law recognises jointness only in the event of existence of a coparcenary and no coparcenary is pleaded. In relation to partnership also,.....
February 27, 2020 Case Laws Customs

Condonation of delay in filing appeal - service of order - Time and again, the Higher Constitutional Courts direct the learned fact finding Tribunals below not to be......
February 27, 2020 Case Laws Customs

It is no part of revenue authority’s duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the....
February 27, 2020 Case Laws Customs

Refund claim - Exemption from IGST on goods imported under EPCG Scheme - the amendment of Notification No.16/2015-Cus vide Serial No.1 of Notification No.79/2017 dated......
February 27, 2020 Case Laws Service Tax

Service tax audit - Jurisdiction post GST era - Sections 173 and 174 of the GST Act of 2017 - The impugned notices should be stayed till June 12, 2020 or until further......
February 27, 2020 Case Laws Central Excise

Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to....
February 27, 2020 Case Laws Central Excise

Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to....
February 27, 2020 Case Laws Central Excise

Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order......
February 27, 2020 Case Laws Central Excise

Benefit of reduced rate of duty - Denial of benefit on the ground that paver blocks are different from building blocks - even if it is accepted that appellant had......
February 27, 2020 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - This Court finds from the order passed by the learned A.C.J.M., Sherghati that he has simply acted as a post office in a......
February 26, 2020 Case Laws GST

Detained goods alongwith vehicle have already released - Section 129 and 130 of the GST Acts - The proceedings, as on date, are at the stage of show cause notice, under.....
February 26, 2020 Case Laws GST

Demand of GST, penalty and confiscation of goods - detention of vehicles / trailers - Purchase and movement of Cranes from another state - default related to E-way Bill.....
February 26, 2020 Case Laws VAT and Sales Tax

Levy of VAT - whether the branches of same corporate body acquire independent “legal personality” on being separately registered as dealers for the purpose of the Act? -....
February 26, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - At the highest, the case of the revenue was that even though the material was disclosed by the assessee but he had claimed......
February 26, 2020 Case Laws Income Tax

Accrual of income - Interest accrual as liable to tax - exemption u/s 10 (23BBA) - The argument that there is no such stipulation in the letter releasing the grant does.....
February 26, 2020 Case Laws Income Tax

Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by.....
February 26, 2020 Case Laws Income Tax

MAT computation - exclusion of profit on sale of agricultural land while computing book profit u/s 115JB - This land was used for agricultural purpose and considering......
February 26, 2020 Case Laws Income Tax

Addition u/s 68 - none of the lenders is alleged to be an entry provider. A perusal of their bank statements reveals that they have given loan to the assessee out of......
February 26, 2020 Case Laws Income Tax

Addition u/s 69 - amount received as advance / earnest money for sale of land which was deposited in the bank - The documents appeared to have been prepared by the......
February 26, 2020 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - when it is only a show cause notice, which could be answered properly and the adjudication if permitted would not prejudice......
February 26, 2020 Case Laws Customs

Validity of Circular issued by the Central Board of Excise and Customs on May 9, 2013 - disposable sterilised dialysers - classification of goods - The approach of the......
February 26, 2020 Case Laws Customs

Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of......
February 26, 2020 Case Laws Customs

Valuation of imported goods - purchase of urea by the Appellant from the Government of India on High Sea Sale - neither the amount of ₹ 17/- per MT paid by the......
February 26, 2020 Case Laws Customs

Classification of imported goods - ‘Segway’ product in CKD condition - These were got assembled with the help simple hand tools like spanner, screw driver etc. and it......
February 26, 2020 Case Laws Customs

Confiscation of import - personal effects/household articles - cosmetic items - Baggage Rules - she was shifting from Dubai where she was running a shop which was closed....
February 26, 2020 Case Laws Service Tax

Imposition of penalty and interest - Failure to discharge Service Tax - proper records of the receipt of sales commission by cheque were maitained, duly disclosed in the....
February 26, 2020 Case Laws Service Tax

Club or Association service - principles of mutuality - As there is no distinction between the identity of the members and the identity of the club, there is no service.....
February 26, 2020 Case Laws Central Excise

Process amounting to manufacture - Packing of duty paid machine dipped match splints purchased from mechanized match units - the appellants are not eligible for the......
February 26, 2020 Case Laws VAT and Sales Tax

For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of....
February 25, 2020 Circulars SEBI

Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives segment) - Circular
February 25, 2020 Notifications DGFT

Amendment in Export Policy of Personal Protection Equipment/Masks - Notification
February 25, 2020 Case Laws GST

Seizure of goods - release of seized goods - evasion of GST - petitioner has one declared godown and three undeclared godowns and stocks were also found at the......
February 25, 2020 Case Laws GST

Confiscation of goods alongwith vehicle - levy of penalty u/s 130 of CGST Act - It is now for the applicant to make good his case that the show cause notice, issued in......
February 25, 2020 Case Laws GST

Provisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing objections - The respondents do not suffer any adverse consequence on......
February 25, 2020 Case Laws GST

Permission to submit TRAN-1 form electronically by opening electronic portal - the petitioner had infact never tried to fill TRAN-1 within the stipulated period or......

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F: Stock damaged in recent floods

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES