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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 151 to 200 of 593 Records

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

March 24, 2020 Case Laws Central Excise

Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of......
March 24, 2020 Case Laws VAT and Sales Tax

Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional......
March 24, 2020 Case Laws VAT and Sales Tax

Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it......
March 24, 2020 Case Laws VAT and Sales Tax

Requirement of extra amount of Central Sales Tax - non-issuance of C-Form - since the petitioner Company is not at fault in making the delay in deposit of the CST, no......
March 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - The provisions of Section 141 of the Negotiable Instruments Act are pari materia with the provisions of Insecticide Act. In the absence of specific.....
March 24, 2020 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - There is a ring of truth in the testimony of the complainant (P.W.1) inasmuch as he has clearly stated that, he was anxious....
March 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - The defence theory, that the eight post dated cheques for ₹ 20,000/- each were given in anticipation of a loan that was promised by the......
March 23, 2020 Case Laws GST

Condonation of delay in filing appeal - Time Limitation - To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso.....
March 23, 2020 Case Laws GST

Input tax credit (ITC) - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on procurement of goods and/or services for installation of various parts of.....
March 23, 2020 Case Laws GST

Denial of Input Tax Credit (ITC) - Tax paid u/s 129 after detention of goods alongwith the vehicle - part B of the e-way bill was not filled up - the matter requires......
March 23, 2020 Case Laws Income Tax

Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising.....
March 23, 2020 Case Laws Income Tax

Interpretation of Section 44BB and 44DA - bifurcation between the supply of software as well as ancillary services such as maintenance and installation - It is question.....
March 23, 2020 Case Laws Income Tax

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under......
March 23, 2020 Case Laws Income Tax

TDS u/s 194C OR 192 - salary payment made to staff - amount is less than than taxable limit u/s 192 - demand of TDS u/s 194C - relationship between the management and......
March 23, 2020 Case Laws Income Tax

Capital gain u/s 45 - compensation received by a partner from another partner for relinquishing rights in the partnership firm - the compensation received by the......
March 23, 2020 Case Laws Income Tax

TDS u/s 195 - Intangible business connections - payment in respect of an appearance made by an Oscar award winning celebrity, for an appearance made by him at Dubai......
March 23, 2020 Case Laws Income Tax

Disallowance on account of deduction u/s 80IA - Computation of deduction - It is only when the loss have been incurred from the initial assessment year, then the......
March 23, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - sale of immovable property - In the absence of any development during this intervening period of one year from the date of.....
March 23, 2020 Case Laws Income Tax

Addition u/s 40A - purchase by cash exceeding ₹ 20,000/- on various dates in one bill - merely accepting the purchase by the AO - it was duty of the assessee to......
March 23, 2020 Case Laws Income Tax

Exemption u/s 11 - proof of charitable activities u/s 2(15) - The activities of the assessee's association cannot be termed either "trade" , "commerce" or "business"......
March 23, 2020 Case Laws Income Tax

Rejection of books of account - Correct method of accounting - following cash system of accounting instead of accrual method of accounting - He has not cared to discuss.....
March 23, 2020 Case Laws Income Tax

TDS u/s 192 - Employees on Deputation - Reimbursement of salary cost which was on account of availing personnel services from its AE’s who were sent to India at......
March 23, 2020 Case Laws Income Tax

Penalty u/s 271AAB - A bare surrender of income not representing the money, bullion, jewellery or other valuable article or thing or any entry in the books of account......
March 23, 2020 Case Laws Income Tax

Deduction u/s 35AD - Even if, arguendo, these facts were to be accepted, they do not detract from the settled position [as per 'Ceebros' (supra)], that once the......
March 23, 2020 Case Laws Customs

Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such....
March 23, 2020 Case Laws Customs

Entitlement for continuation of exemption from duties of customs - import of aircraft - Both scheduled and non-scheduled air transport services are clearly not intended.....
March 23, 2020 Case Laws Service Tax

Renting of immovable property service - appellant have received amounts as advances for construction of a terminal for bunkering - Merely because the appellant has......
March 23, 2020 Case Laws Service Tax

Business Auxiliary Services - promotion or marketing of goods produced or provided by or belonging to the client - transfer of right to use - The imposition of......
March 23, 2020 Case Laws Central Excise

Valuation - crank cases - job-work activity or not - Any amount of supervision per se, may not be sufficient to treat the assessee-appellant as a job worker - there are.....
March 23, 2020 Case Laws Indian Laws

Termination of tenancy - Section 3 of West Bengal Government Premises (Tenancy Regulation) Act, 1976 - When the eviction proceedings were initiated, admittedly, the land....
March 23, 2020 Case Laws Indian Laws

Professional Misconduct - Applicability of Network guidelines to petitioner-firm of Chartered Accountants (CAs) - In absence of any “Information”, as contemplated under.....
March 23, 2020 Case Laws Central Excise

Clandestine removal - copper wires - demand based on various statements - retraction of statements - The counsel of Appellant before the appropriate forum, himself had......
March 21, 2020 Case Laws GST

Clinical establishment or not - supply of health care services - The Applicant’s submissions do not clarify or claim that its plant-based preparations are manufactured......
March 21, 2020 Case Laws GST

Works contract - composite supply or not - supply to railways - The Applicant’s supply is not in the nature of repair and maintenance of an existing structure, but a new....
March 21, 2020 Case Laws GST

Levy of IGST - Export of services - RCM - Activity of sales representative, identification of customers in India - intermediary services or not - the supply of services.....
March 21, 2020 Case Laws GST

Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out....
March 21, 2020 Case Laws GST

Undervaluation - Detention of goods - Merely because the manufacturer sells his products to its customer or dealer at a price lower than the MRP, as such cannot be a......
March 21, 2020 Case Laws Income Tax

Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be......
March 21, 2020 Case Laws Income Tax

Correct head of income - sub-leasing of already leased out property - maintenance charges and air conditioning hire charges - Service charges received from tenants are......
March 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Whether 'mens rea' or deliberate attempt is not essential for levy of penalty - A mere making of the claim, which is not sustainable in law, by......
March 21, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought......
March 21, 2020 Case Laws Income Tax

Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have......
March 21, 2020 Case Laws Income Tax

Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date......
March 21, 2020 Case Laws Income Tax

Extension of stay against outstanding demand - When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension......
March 21, 2020 Case Laws Customs

Imposition of redemption fine in lieu of confiscation of conveyance - the Tribunal, on a correct interpretation of the proviso to sub-section (2) of section 115 of the......
March 21, 2020 Case Laws Customs

Provisional release of seized goods - The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their......
March 21, 2020 Case Laws Customs

Amendment in the shipping bill - Section 149 of the Customs Act, 1962 - at the time of export which is established from shipping bill wherein the appellant have......
March 21, 2020 Case Laws Customs

Refrain from imposition of penalty - classification of imported goods - colour data projectors - It is only when there is any ambiguity in the Exemption Notification,......
March 21, 2020 Case Laws Service Tax

Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free......
March 21, 2020 Case Laws Service Tax

Applicability of interest to CENVAT credit recovery - Availed versus Taken and / or utilization of credit - Recovery of CENVAT credit wrongly taken or erroneously......

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