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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 101 to 150 of 593 Records

1 234 5 6 7........ 12

March 26, 2020 Case Laws GST HC

Kerala Officers Can Detain Goods for Documentation in Classification Disputes; Karnataka Officers to Take Further Action.
March 26, 2020 Case Laws GST HC

High Court Orders Relief for Petitioner Unable to Submit Documents Due to CGST Seizure Under OGST Act Section 70.
March 26, 2020 Case Laws GST HC

Bail Granted for CGST Act Offenses u/ss 132(1)(b) and 132(1)(c) After 55 Days Without Complaint Filed.
March 26, 2020 Case Laws Income Tax HC

Income Tax Department Launches Criminal Proceedings for Late TDS Remittance; Sanctioned Prosecution Upheld as Fair.
March 26, 2020 Case Laws Income Tax HC

Court Rules Under Article 226: No Interim Release of Seized Money Until Reviewed by Appropriate Authority.
March 26, 2020 Case Laws Income Tax HC

Reassessment u/s 147: Incomplete Disclosure May Lead to Reopening of Tax Assessments. Accurate Reporting is Crucial.
March 26, 2020 Case Laws Income Tax HC

Interest from Land Acquisition Act Section 28 is "income from other sources," not "capital gains." Compensation character unaffected.
March 26, 2020 Case Laws Income Tax AT

CIT(E) unjustly denied 12AA registration due to irrelevant gift deed clause, ignoring assessee's charitable activities.
March 26, 2020 Case Laws Income Tax AT

Reopening assessment u/s 147 invalid due to insufficient inquiry; Section 148 notice quashed for jurisdictional non-compliance.
March 26, 2020 Case Laws Income Tax AT

Court Denies Section 80P(2) Deduction for Assessee Engaging in Banking with D Class Nominal Members, Not Credit Society Eligible.
March 26, 2020 Case Laws Income Tax AT

Penalty Under Income Tax Act Section 221(1) Deemed Invalid Due to Misalignment with Section 140A(3) Amendments.
March 26, 2020 Case Laws FEMA SC

Supreme Court: Organizations Supporting Public Causes Can Receive Foreign Funds Despite Bandh or Hartal Activities.
March 26, 2020 Case Laws FEMA SC

Authorized Person Failed to Act on FEMA Act Violation, Loses Defense u/s 42(1) Due to Inaction.
March 26, 2020 Case Laws Service Tax AT

Court Rules No Service Tax on Club's Advance Fees Due to Mutuality of Interest with Members.
March 26, 2020 Case Laws VAT and Sales Tax HC

Audit Ordered by Unauthorized Official Under TNVAT Act Section 64(4), Leading to Potential Overturn of Assessment Orders.
March 25, 2020 Case Laws GST AAR

AAR Reviews GST Applicability and Exemptions for Textbook Printing and Supply, Including Various Printed Materials.
March 25, 2020 Case Laws GST HC

GST TRAN-1 Extension Denied: Petitioner Failed to Prove Technical Difficulties with System Logs, Says High Court.
March 25, 2020 Case Laws GST HC

GST TRAN-1 Filing Deadline Valid u/r 117; Supported by Section 164(2) and Conditions of Section 140(1).
March 25, 2020 Case Laws GST HC

Court Questions Fairness in Detention of Goods: Emphasizes Need to Prevent Unnecessary Legal Battles by Officials.
March 25, 2020 Case Laws Income Tax HC

Trust Denied Tax Exemption for Favoring Sindhi Community, Yet Not Deemed Solely Religious: Registration Benefits Upheld.
March 25, 2020 Case Laws Income Tax AT

Court Upholds Pr.CIT's Decision on Unexplained Cash Deposits; Calls for Detailed Investigation u/s 263.
March 25, 2020 Case Laws Income Tax AT

Corporate Guarantee Fee Not Considered Technical Service Under India-France DTAA Article 13 or Income Tax Act Section 9(1)(vii.
March 25, 2020 Case Laws Income Tax AT

Section 263 Review: Vyapam Scam Income Assessment Not Flawed; No Harm to Revenue Interests Found.
March 25, 2020 Case Laws Income Tax AT

ITAT Dismisses Assessee's Appeal; Burden of Proof Misapplied u/ss 254, 153A, and 132(4A) in Search Case.
March 25, 2020 Case Laws Income Tax AT

Club Membership Fees Disallowed as Business Expenses Against Partnership Interest Income, CIT(A) Upholds AO's Decision.
March 25, 2020 Case Laws Income Tax AT

Assessment Orders Challenged: Invalid Jurisdiction u/s 143(1) and 143(3); Orders Deemed Unlawful and Annulled.
March 25, 2020 Case Laws Customs HC

New Facility Enables Direct Payment of Terminal Fees to Operators, Upholding Contractual Rights and Bypassing Shipping Lines.
March 25, 2020 Case Laws Customs HC

Exporter Denied MEIS Benefit for Minor Error; Calls for Fair Treatment Regardless of Claim Submission Timing.
March 25, 2020 Case Laws Customs HC

Supreme Court Orders CESTAT Bengaluru Appeal to Exclude Specific Members; Writ Petition Concluded with Directions.
March 25, 2020 Case Laws Customs HC

Court Awaits Larger Bench Decision on "Importer" Definition in Cargo Destuffing; Contract Terms Unchanged Pending Review.
March 25, 2020 Case Laws Companies Law HC

RoC's Deactivation of DINs Challenged; Companies Act Lacks Provision for Action Based on Disqualification u/ss 164, 167.
March 25, 2020 Case Laws Central Excise HC

Court Rules on Applicability of Rule 6(3) Cenvat Credit for Exempted Goods; Intent Requires Evidence for Fraud Claims. (3.
March 25, 2020 Case Laws Central Excise AT

CENVAT Credit allowed despite handwritten serial numbers on invoices; discrepancies alone aren't grounds for denial.
March 25, 2020 Case Laws VAT and Sales Tax HC

Mango Drink "Slice" Classification Reviewed Under Entry 100D of HVAT Act; Favorable Interpretation for Taxpayer Adopted.
March 25, 2020 Case Laws VAT and Sales Tax HC

High Court Stays Order on Property Attachment in CIRP; First Charge Claimed Under Gujarat VAT Act, Section 48.
March 24, 2020 Case Laws GST AAR

Tax Invoice with IGST Allowed for Interstate Transactions Under IGST Act Sec 20 & CGST Act Sec 31. No Port State Registration Needed.
March 24, 2020 Case Laws GST AAR

Purified water supply, sealed or unsealed, not GST-exempt per Sl. No. 99, notification 2/2017-Central Tax (Rate).
March 24, 2020 Case Laws GST AAR

GST Applies to Sub-Leasing Land; LAD Fund Part of Taxable Rental Value Under Forward Charge Mechanism.
March 24, 2020 Case Laws GST AAR

Contract Classified as Composite Supply: Monthly Payments Based on Energy Savings, 12% GST Applied.
March 24, 2020 Case Laws GST HC

Jurisdictional Officer Ordered to Verify Petitioner's CENVAT and Service Tax Credit for GST TRAN-1 Submission on Portal.
March 24, 2020 Case Laws GST HC

Court Grants Extra Time for GST TRAN-1 Submission Due to Technical Issues, Allows Transitional Credit Claim.
March 24, 2020 Case Laws Income Tax HC

Court Reverses Deletion of Income Addition Due to Withheld Agreement in Assessee's Case.
March 24, 2020 Case Laws Income Tax HC

Court Rules on Accumulated Income Use Under Income Tax Act Section 11; Payments Must Align with Statute Provisions.
March 24, 2020 Case Laws Income Tax HC

Court Rules Tax Filing Delay Not Criminal; Payment Made Before Proceedings. Offense u/s 276(c)(2) Dismissed.
March 24, 2020 Case Laws Income Tax HC

Court Examines Deductibility of Interest on Borrowed Capital for Share Purchases Under Income Tax Act Sections 36(1)(iii), 57(iii.
March 24, 2020 Case Laws Income Tax AT

Court Reviews CCIT's Revocation of Registration u/s 12AA(3) Due to Lack of Material Evidence and Assumptions.
March 24, 2020 Case Laws Income Tax AT

Income Tax Act Section 68 addition invalidated due to lack of evidence; joint venture funds not proven as own funds.
March 24, 2020 Case Laws Customs HC

High Court Rules TED Refunds Valid for Suppliers Despite DGFT Circular, Aligns with Foreign Trade Policy Provisions.
March 24, 2020 Case Laws Customs AT

Individuals Must Prove Retraction Validity; Needs Evidence of Lawful Procurement to Avoid Legal Consequences.
March 24, 2020 Case Laws Customs AT

Appeal's Validity Challenged Due to Non-Compliance with Pre-Deposit Rule u/s 129E of Customs Act, 1962.

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