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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

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March 26, 2020 Case Laws GST

Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional....
March 26, 2020 Case Laws GST

Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been......
March 26, 2020 Case Laws GST

Bail Application - offences punishable under Sections 132(1)(b) and 132(1)(c) of CGST Act - The applicant is arrested on 21.07.2019 and almost 55 days are over and......
March 26, 2020 Case Laws Income Tax

Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax.....
March 26, 2020 Case Laws Income Tax

Seizure of money - release the money in interim custody - This court, by exercising the powers vested under Article 226 of the Constitution of India, cannot issue any......
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons for re-opening the assessment - change of opinion or not - mere filing to the annexure by the petitioner in response to notice.....
March 26, 2020 Case Laws Income Tax

Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head....
March 26, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with.....
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - additions u/s. 68 and u/s. 69C - Information from the Investigation Wing(Income-tax Department) can only trigger the reasons to suspect....
March 26, 2020 Case Laws Income Tax

Denial of deduction u/s 80P(2) - assessee is in the Banking business accepts the deposits from the general public being D Class nominal members and also lend the funds -....
March 26, 2020 Case Laws Income Tax

Penalty imposed u/s 221(1) r.w.s. 140A(3) - non-payment of self-assessment tax - Return of Income as filed u/s 139(1) itself was declared an invalid Return - scope of......
March 26, 2020 Case Laws FEMA

Organisation of a political nature as barred from receiving foreign contributions - Support to public causes by resorting to legitimate means of dissent like bandh,......
March 26, 2020 Case Laws FEMA

Violation of provisions of Section 10(6) of the FEMA Act - Responsibility of Authorised person - Considering the fact that the appellant admittedly became aware of the......
March 26, 2020 Case Laws Service Tax

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality......
March 26, 2020 Case Laws VAT and Sales Tax

Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate....
March 25, 2020 Case Laws GST

Exemption from GST - Printing and supply of Text books and Printed Materials, Karnataka Kaipidi, Annual Reports, Receipt Books, Measurement Books and Log books -......
March 25, 2020 Case Laws GST

Filing of Form GST TRAN-1 - technical difficulties - Those registered persons who could not submit the declaration by the due date because of technical difficulties on......
March 25, 2020 Case Laws GST

Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is......
March 25, 2020 Case Laws GST

Detention of goods alongwith vehicle - reasonable opportunity of being heard provided to the petitioner or not - The 2nd respondent Commissioner or the Head of the......
March 25, 2020 Case Laws Income Tax

Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a......
March 25, 2020 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposited in the bank account of the assessee - - when there is claim of investment being made out of unrecorded hospital receipts he....
March 25, 2020 Case Laws Income Tax

Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee.....
March 25, 2020 Case Laws Income Tax

Revision u/s 263 - unaccounted income earned from Vyapam scam - A.O has applied his mind and therefore the assessment order is not vitiated on the ground that the order.....
March 25, 2020 Case Laws Income Tax

Rectification u/s 254 - addition u/s. 153A - onus was upon the assessee to prove this in view of the materials found during search and the presumptions arising out of......
March 25, 2020 Case Laws Income Tax

Expenditure incurred on Club membership and subscription fees - Claim of business expenses by the Partner against the interest income from partnership firm - there is no....
March 25, 2020 Case Laws Income Tax

Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by......
March 25, 2020 Case Laws Customs

Facility of paying terminal handing charges and other charges of the port terminal directly to the terminal operators instead of shifting through the Shipping Lines -......
March 25, 2020 Case Laws Customs

Denial of MEIS benefit - omitted to check the Box stating 'Yes' - There is no justification in denying the claim, based on such an inadvertent omission. In the matter of....
March 25, 2020 Case Laws Customs

Directions to not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the honourable Supreme Court - The......
March 25, 2020 Case Laws Customs

Destuffing of cargo - It is yet to be decided whether the definition of the importer has to be strictly interpreted in the manner as attempted to be put across at this......
March 25, 2020 Case Laws Companies Law

Deactivation of DINs of petitioner - Since such DIN is allocated under Section 154 of the 2013 Act, and there is no provision in the Act for the deactivation of the DIN.....
March 25, 2020 Case Laws Central Excise

CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit.....
March 25, 2020 Case Laws Central Excise

CENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - merely for the for the said discrepancies....
March 25, 2020 Case Laws VAT and Sales Tax

Classification of goods - Mango Drink under the brand name “Slice” - whether fall under Entry 100D of Schedule-C of the HVAT Act or not? - There is of course the broad......
March 25, 2020 Case Laws VAT and Sales Tax

Attachment of property - CIRP proceedings - first charge over all the properties and assets in view of Section 48 of the Gujarat VAT Act, 2003 - pending the hearing and.....
March 24, 2020 Case Laws GST

Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per......
March 24, 2020 Case Laws GST

Exemption from GST - supply of purified water to public in empty unsealed cans - supply of purified water whether in sealed container or unsealed container not entitled.....
March 24, 2020 Case Laws GST

Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is......
March 24, 2020 Case Laws GST

Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal......
March 24, 2020 Case Laws GST

Filing of Form GST TRAN-1 - transitional credit - Respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax....
March 24, 2020 Case Laws GST

Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could.....
March 24, 2020 Case Laws Income Tax

Unaccounted income - Nature of advance money received - The assessee successfully by with-holding the information which was in his possession, avoided the scrutiny. The.....
March 24, 2020 Case Laws Income Tax

Exemption u/s 11 - Use of accumulated income for different purpose - Treating the amount given to PSWHMMS as the income of the appellant-society in terms of section......
March 24, 2020 Case Laws Income Tax

Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid......
March 24, 2020 Case Laws Income Tax

Deduction u/s 36(1)(iii) or 57(iii) - interest paid by the assessee on borrowed capital to the extent it was utilised for purchasing shares - The Tribunal was not......
March 24, 2020 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration u/s 12AA(3) on various grounds - There is no material placed before us to establish that the assessee is not carrying on.....
March 24, 2020 Case Laws Income Tax

Addition u/s 68 - Addition on account of joint venture agreement - the addition made u/s. 68 of the Act only on the basis of two statements which could not stand the......
March 24, 2020 Case Laws Customs

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was......
March 24, 2020 Case Laws Customs

Retraction of statements - onus to prove - the persons concerned have accepted the modus operandi to the knowledge of which, they alone are privy of. Retraction is an......
March 24, 2020 Case Laws Customs

Maintainability of appeal - compliance of pre-deposit - The first appellate authority erred in taking up the appeal preferred before it despite non-compliance of Section....

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