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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 51 to 100 of 593 Records

123 4 5 6........ 12

March 30, 2020 Case Laws Service Tax

Valuation - bank collects charges for dishonouring of the cheques, which are recovered by the appellant from their clients - inclusion of such reimbursable charges in......
March 30, 2020 Case Laws Service Tax

CENVAT Credit - input services - service tax paid on rent of premises which is used as office of the company outside the company - Department was of the view that the......
March 30, 2020 Case Laws Central Excise

Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no......
March 28, 2020 Forms GST

Application for Refund of GST - New undertaking in respect of receipt of foreign exchange remittances included in the GST-RFD-1-Form
March 28, 2020 Act Rules GST

Procedure in respect of seized goods. - Power of disposal of goods in certain cases given to "Proper officer", earlier it was with the "Commissioner"- Rule 141 of the......
March 28, 2020 Act Rules GST

Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised - Rule 96B of the Central Goods and......
March 28, 2020 Act Rules GST

Refund of integrated tax paid on goods or services exported out of India - Meaning and scope of the conditions for not availing exemption under certain notifications -......
March 28, 2020 Act Rules GST

Order sanctioning refund - Amount of refund (other than refund related to zero rated supply) u/s 54(5) to be paid in Cash or Re-credited to Credit Ledger as the case may....
March 28, 2020 Act Rules GST

Refund of Tax - Meaning of Turnover of zero-rated supply of goods - Rule 89 of the Central Goods and Services Tax Rules, 2017
March 28, 2020 Act Rules GST

Electronic Credit Ledger - Re-credit of amount wrongly claimed as refund earlier if found otherwise eligible - Rule 86 of the Central Goods and Services Tax Rules, 2017 as amended
March 28, 2020 Act Rules GST

Annual return - Rule 80 of the Central Goods and Services Tax Rules, 2017 - Relaxation from filing of Audit and GSTR-9C for the FY 2018-19 where aggregate turnover does.....
March 28, 2020 Act Rules GST

Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended
March 28, 2020 Act Rules GST

Physical verification of business premises in certain cases - Rule 25 of the Central Goods and Services Tax Rules, 2017 as amended
March 28, 2020 Act Rules GST

Verification of the application and approval - consequences of failure of authentication of Aadhaar number - Rule 9 of the Central Goods and Services Tax Rules, 2017 as amended
March 28, 2020 Act Rules GST

Application for registration - authentication of Aadhaar number for grant of registration - Rule 8 of the Central Goods and Services Tax Rules, 2017 as amended
March 28, 2020 Indian Laws

Rate of Tax on Services - CGST / UTGST / SGST / IGST - GST
March 28, 2020 GST

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST
March 28, 2020 GST

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST
March 28, 2020 GST

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST
March 28, 2020 GST

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST
March 28, 2020 Notifications GST

Place of supply for certain services notified as per Section 13(13) of IGST Act. - Notification as amended
March 28, 2020 Case Laws GST

Non-reimbursement of differential tax amount - Scope the mutual agreement between the parties - situation post change in tax regime from Value Added Tax (VAT) to Goods......
March 28, 2020 Case Laws GST

Provisional attachment of Current Bank Accounts - Section 83 of GST - The authorities have acted in a blatantly highhanded and illegal manner - the action is clearly in.....
March 28, 2020 Case Laws Income Tax

Offence u/s 276(c)(2) - accused has not paid the huge tax liability at the time of filing the return of income for the FY 2012-13 - Petitioner had paid the entire tax......
March 28, 2020 Case Laws Income Tax

Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India.....
March 28, 2020 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - concealment of income - the conclusion of the AO that amount was not finding mention in the regular books of accounts is over-sweeping......
March 28, 2020 Case Laws Income Tax

The amount of tax paid in a foreign country which is not eligible for benefit u/s 91 of the Act, is expenditure eligible for deduction u/s 37(1) of the Act. It is......
March 28, 2020 Case Laws Income Tax

Unexplained cash credits u/s.68 - Penny stock purchases - The modus operandi involving operators, intermediaries and the beneficiaries have already been detailed in the.....
March 28, 2020 Case Laws Income Tax

Revision u/s 263 - addition u/s 68 - merely because CIT does not agree with the manner of enquiry conducted by the AO he cannot substitute his own reasons and held the......
March 28, 2020 Case Laws Income Tax

Addition on sale of Transferable Development Rights (TDR) - AO noted that despite receiving income the assessee has not offered the same to tax - assessee had to......
March 28, 2020 Case Laws Income Tax

Deduction u/s.10AA - SEZ unit - Business of proprietary concern was taken over by the partnership firm - fresh approval from SEZ in respect of the partnership firm -......
March 28, 2020 Case Laws Income Tax

Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY 2012-13 - AO is directed to allow the deduction of expenses on being satisfied that the tax has been......
March 28, 2020 Case Laws Income Tax

Bogus purchases - assessee has already offered GP of 26% - no more addition is warranted because when this IDS tax also is added to the GP of the assessee, then it will.....
March 28, 2020 Case Laws Customs

It is repeatedly held by the Hon’ble Supreme Court and other Judicial Authorities that CBEC circulars are binding on the departmental offices, thus inspite of clear......
March 28, 2020 Case Laws Service Tax

Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts......
March 28, 2020 Case Laws Central Excise

Maintainability of appeal - error apparent on the face of record or not - It is manifest that the matter would require a long-drawn process of reasoning on a point on......
March 28, 2020 Case Laws Indian Laws

Situation arising out of lockdown ordered as a precaution for prevention of Coronavirus spread - extension of dates of courts to approach the courts of law - All interim....
March 27, 2020 Case Laws GST

Freezing of petitioner's Bank Accounts - GST liability of the petitioner qua Delhi is about ₹ 11.5 crores and for PAN India’s is ₹ 59.24 crores approximately....
March 27, 2020 Case Laws GST

CENVAT credit/transitional credit - inputs/input services/capital goods - situation prior to GST regime - petitioner is permitted to file or revise their already filed......
March 27, 2020 Case Laws Income Tax

Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic......
March 27, 2020 Case Laws Income Tax

Subsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction of Cinema Halls and support the film industry - revenue or......
March 27, 2020 Case Laws Income Tax

Additions towards Bogus purchases - When the figures of purchase shown by the assessee in the profit and loss account are matching with the figures certified by the......
March 27, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the Assessing Officer to reopen the case u/s 148 - AO has to give proper......
March 27, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - When the cash did not pass at any stage and since the respective parties did not receive cash nor did pay any cash, there was no real......
March 27, 2020 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea......
March 27, 2020 Case Laws Income Tax

Disallowance of claim of deduction on cost of replanting under Rule 7A - The assessee does not have a case that the expenses incurred under the head replanting and......
March 27, 2020 Case Laws Income Tax

TP Adjustment - adjustment of brokerage income - assessee also filed submission before the TPO providing detailed explanation with regard to the differences in services.....
March 27, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - if the ‘Contract of Guarantee’ itself mentions that the liability of a Guarantor will be independent and separate than that of ‘Principal Debtor’s......
March 27, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of Application for CIRP - The application is not maintainable on the ground of proper authorisation itself which is of the year 2015 when the IB Code was....
March 27, 2020 Case Laws VAT and Sales Tax

Levy of penalty - Had the petitioner contested the notice on merits and opposed the proposal for imposing penalty or handing down punishment, all aspects could have been....

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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 ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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