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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 201 to 250 of 593 Records

1 2 3 456 7 8 9........ 12

March 21, 2020 Case Laws Service Tax

Levy of Service Tax - amount which employer recovers out of the salary paid to the employee if the employee breaches the contract of total term of employment - The said.....
March 21, 2020 Case Laws Central Excise

Non-speaking order - It is clear that the order of Tribunal is certainly a non-speaking order and the Tribunal failed to consider the grounds raised by the appellant.......
March 21, 2020 Case Laws Central Excise

CENVAT Credit - slag - exempt goods - Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions,......
March 21, 2020 Case Laws Central Excise

Valuation - Scope of the show cause notice (SCN) - Since the show cause notice or the appeal filed by Revenue does not propose to determine the assessable value of......
March 21, 2020 Case Laws Central Excise

100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the......
March 21, 2020 Case Laws Central Excise

CENVAT credit - Capital Goods - allegation that plant erected at site are embedded to the earth and as such, such plant facilities cannot be considered as excisable......
March 21, 2020 Case Laws Central Excise

Process amounting to manufacture or not - Availing Cenvat Credit - whether the activities of opening the imported stock, inspection of the same, quality checks and......
March 21, 2020 Case Laws VAT and Sales Tax

Valuation - disallowance of deduction of target based discount - Vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005 - There are no difficulty in holding......
March 21, 2020 Case Laws VAT and Sales Tax

Levy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - The question regarding levy of sales act on the goods which.....
March 21, 2020 Case Laws Income Tax

Deduction u/s 10B - setting off of the brought forward unabsorbed depreciation loss of the earlier years - the deductions either under Section 10A or 10B would be made......
March 21, 2020 Case Laws Income Tax

TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to......
March 21, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - notice for reopening is issued beyond a period of 4 years - There is no tangible material for the respondent to come to the conclusion.....
March 21, 2020 Case Laws Service Tax

Power of service tax department to Audit and seek information - Post GST era - The said Rule 5A is, even otherwise, relatable to Clause (k) of Section 94 (2), since the.....
March 21, 2020 Case Laws Service Tax

Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed......
March 21, 2020 Case Laws Service Tax

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay.....
March 20, 2020 Notifications DGFT

Extending the date of import up to 30.04.2020 in respect of import of Urad for the year 2019-20. - Notification
March 20, 2020 Act Rules SEBI

Requirements with respect to the listing of securities on a recognised stock exchange - Rule 19 of the SECURITIES CONTRACTS (REGULATION) RULES, 1957 - as amended
March 20, 2020 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
March 20, 2020 Case Laws GST

Liability of Interest - delayed submission of GSTR-3B - Section 50 of the CGST Act - The demand raised by the respondents only in respect of interest on the ITC, which......
March 20, 2020 Case Laws Income Tax

Disallowance of depreciation claimed on Automated Teller Machines (ATM) - @ 15% OR 60% - the test would be: Does an ATM fulfil the functions of a Computer in the......
March 20, 2020 Case Laws Income Tax

Exemption under section 10(37) - Transfer of property on compulsory acquisition -Merely because the compensation amount is agreed upon would not change the character of.....
March 20, 2020 Case Laws Income Tax

Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings -......
March 20, 2020 Case Laws Income Tax

Attachment of bank accounts - Recovery of outstanding tax demands - Petition for stay of taxes - Applications under Section 154 are pending - recovery proceedings along.....
March 20, 2020 Case Laws Income Tax

Characterization of income - cash receipt due to waiver of loan by the state government - whether in the nature of subsidy - to be treated as benefit / perquisite u/s......
March 20, 2020 Case Laws Income Tax

Rectification u/s 254 - A mistake which is apparent from the record or not - non-consideration of an issue by the ITAT - As already pointed out above, there was no......
March 20, 2020 Case Laws Income Tax

Penalty u/s 271E - violation of the provision of section 269T - assessee has repaid the loans and advances received from various creditors otherwise than by crossed......
March 20, 2020 Case Laws Income Tax

Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal......
March 20, 2020 Case Laws Income Tax

Restoration of cross objection appeal - Dismissal of appeal of the revenue on low tax effect - consequently cross objections of the assessee were also dismissed - the......
March 20, 2020 Case Laws Income Tax

Application for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - registration u/s 12AA of the Act granted to the assessee should......
March 20, 2020 Case Laws Income Tax

Revision u/s 263 - The revenue recognition policy being followed by the assessee to recognize the interest income was fully disclosed in Notes to the account. - the......
March 20, 2020 Case Laws Income Tax

Treatment of cash seized during the search as advance tax - Explanation was brought by the Finance Act 2013 with effect from 1st June 2013. Thus the same cannot be......
March 20, 2020 Case Laws Customs

Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for....
March 20, 2020 Case Laws Customs

Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available.....
March 20, 2020 Case Laws Customs

Change in classification of goods - monitors and T.V. tuners - The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer....
March 20, 2020 Case Laws Customs

Import of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - the appellant could not be able to justify that carotenoid contents is more......
March 20, 2020 Case Laws Insolvency and Bankruptcy

Continuation of prosecution proceedings after approval of resolution plan against the company - there is no dispute that a resolution plan has been approved by the......
March 20, 2020 Case Laws Insolvency and Bankruptcy

Direction to GST Department for detachment of the properties attached by them, being in the form of "Finished Goods", raw materials and the machineries belonging to the.....
March 20, 2020 Case Laws Service Tax

Refund of unutilized CENVAT Credit - The period involved is April, 2017 to June, 2017 and the refund claim was made in June, 2018, which is perhaps within the period of.....
March 20, 2020 Case Laws Service Tax

Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing.....
March 20, 2020 Case Laws Service Tax

Demand of service tax on interest - providing metal as loan to the customers - The Revenue is of the opinion that only if the loan is in the form of Indian rupee and......
March 20, 2020 Case Laws Service Tax

CENVAT Credit - rejection of cenvat credit by the Court on the observation relying on the verification report of the jurisdictional Range Officer - No such report/copy......
March 20, 2020 Case Laws Central Excise

Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot....
March 20, 2020 Case Laws Central Excise

Maintainability of appeal - time limitation - exclusion of certain period - Commissioner (Appeals) has no power to extend the period of limitation in terms of Section......
March 20, 2020 Case Laws Central Excise

Refund claim - HSD was supplied to M/s TIL - N/N. 108/1995 - There is nothing in the notification to say that a trader who bought goods on payment of duty from another......
March 20, 2020 Case Laws Central Excise

Recovery of Rebate claim after two years from sanction of refund - There is no iota of even whisper that the assessee had any intention to evade the duty. The admitted......
March 19, 2020 Circulars GST

Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular
March 19, 2020 Case Laws GST

Filing of FORM TRAN-1 - this Court while deciding the writ petitions filed by the petitioners had laid down the specific parameters for grant of relief to the......
March 19, 2020 Case Laws GST

Transitional Input tax credit - GST TRAN-I - respondents directed to allow the petitioner to file Form GST TRAN-I either electronically or manually on or before 31.03.2020. - HC
March 19, 2020 Case Laws GST

Liability of the tenants to pay GST when the rents exceed ₹ 20 Lakhs per annum - There shall be a direction to the respondents/tenants to pay every month to the......
March 19, 2020 Case Laws GST

Invocation of proceedings u/s 129 of the CGST/HPGST Act - vehicle number was written wrong in E-way Bill and rightly on invoice issued by the appellant - the mistake of.....

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: Transfer of ITC without filing ITC-02

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