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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 501 to 550 of 593 Records

1 ....7 8 9 101112

March 6, 2020 Case Laws Service Tax

Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on......
March 6, 2020 Case Laws Service Tax

Refund of pre-deposit - Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the.....
March 6, 2020 Case Laws Service Tax

CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service.....
March 6, 2020 Case Laws Service Tax

Refund of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so......
March 6, 2020 Case Laws Central Excise

Classification of goods - HDPE/PP Tapes/fabrics - the ‘Shading Net’ manufactured by the appellant is rightly classifiable under CETH 6005 9000 - AT
March 6, 2020 Case Laws Indian Laws

Demand of Motor Vehicle tax based on local price of similar vehicle - in a case where the figures shown in the purchase invoice are not in any manner manipulated, and is....
March 6, 2020 Case Laws Indian Laws

Dishonor of Cheque - etitioner has already undergone 23 days in judicial custody - Since the sentence awarded to the petitioner is less than two years and it is a first.....
March 5, 2020 Circulars Income Tax

Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular
March 5, 2020 Case Laws GST

Classification of supply - activity of Zinc Platting for customers - the applicant is a registered person and when he undertakes electroplating activities on the goods......
March 5, 2020 Case Laws GST

Classification of supply - sale / booking of units in a project after its first occupation and receipt of advance against that booking - If any part of the consideration....
March 5, 2020 Case Laws GST

Classification of services - services for the right to use minerals including its exploration and evaluation - The service namely “Licensing services for the right to......
March 5, 2020 Case Laws GST

Bail application - issuance of GST Invoices without any supply of the goods or services to anybody on commission basis causing loss of more than 98 crores approximately.....
March 5, 2020 Case Laws Income Tax

Deduction u/s 80IA - change in the share holding of the assessee company - When the loss of earlier years have already lapsed, then the same cannot be notionally carried....
March 5, 2020 Case Laws Income Tax

Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including......
March 5, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - The word “Power” should be understood in common parlance as “Energy”. “Energy” can be in any form being mechanical, electricity, wind or thermal.....
March 5, 2020 Case Laws Income Tax

Deduction claimed under section 80-IB(10) - notify the industrial park of the petitioner under rule 18C of the Income-tax Rules, 1962 - The action of the CBDT......
March 5, 2020 Case Laws Income Tax

Disallowances of expenses - no business activity - merely lull in the business activities does not mean that the assessee has closed down its business activities. - the.....
March 5, 2020 Case Laws Income Tax

TDS u/s 194I - Levy of interest u/s 201(1A) - lease rent paid to Noida authority - If the said interest has already been paid by the NOIDA, no recovery can be made from.....
March 5, 2020 Case Laws Income Tax

Revision u/s 263 - PCIT having accepted the fact that the Ld.AO has examined the issue of suppression of turnover should have confined the scope of his revisional powers....
March 5, 2020 Case Laws Income Tax

Allowable deduction while computing the taxable income - education cess and secondary & higher education cess paid on the Income Tax and Surcharge - education Cess,......
March 5, 2020 Case Laws Income Tax

Exemption u/s. 11 - Charitable activity u/s 2(15) - mutuality concept applicability - We are inclined to remit this issue back to the file of AO to verify the books of......
March 5, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance u/s 94(7) - short-term capital loss on sale of shares where dividend has been received - transactions in certain securities - levy......
March 5, 2020 Case Laws Income Tax

Penalty u/s 271AAB - difference in stock of goods as per books and as found at the time of search is on account of valuation of such stock at the market value instead of....
March 5, 2020 Case Laws Income Tax

Penalty u/s 271AAB - such jewellery found in possession of family members belongs to them and doesn’t belong to assessee alone - further, most of the jewellery found is.....
March 5, 2020 Case Laws Income Tax

Depreciation on Innova car - car having been purchased from the company’s fund though in the name of the Director and expenses as to its maintenance and running have......
March 5, 2020 Case Laws Income Tax

Rejection of books of accounts u/s 145 (3) - AO by recklessly rejecting the books of account proceeded to estimate the income by applying profit @ 5% of the gross......
March 5, 2020 Case Laws Customs

Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief.....
March 5, 2020 Case Laws Customs

Recovery of Interest - failure of the petitioner to fulfill the conditions of EPCG Scheme - The petitioners are entitled to reduction of the interest in terms of the......
March 5, 2020 Case Laws Service Tax

Validity/scope of SCN - Demand of service tax under different head - if the confirmation of service tax is under a different category than the one which was proposed in.....
March 5, 2020 Case Laws Central Excise

Valuation - inclusion of additional amount which has been collected by the appellant from their customers as representing VAT but which has not been deposited as VAT......
March 4, 2020 Case Laws GST

Applicability of GST on mandi fees on local purchase of wood - Reverse Charge Mechanism (RCM) - the applicant is not liable to pay GST on the mandi fee paid on the......
March 4, 2020 Case Laws GST

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that......
March 4, 2020 Case Laws GST

Profiteering - supply of construction service related to the purchase of a house under the Pradhan Mantri Aawas Yojna (PMAY) - post-GST, the Respondent has been......
March 4, 2020 Case Laws GST

Profiteering - supply of “Samsung 80 CM (32 inches) HD ready LED TV 32FH4003” - If there was any increase in his costs the Respondent should have increased his prices......
March 4, 2020 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - running pharmacy store in the hospital and was selling drugs and medicines to the patients through this pharmacy store - AO was.....
March 4, 2020 Case Laws Income Tax

Denying exemption u/s 54/54F - LTCG - since the entire sale amount of long term capital gain have been invested in purchase of other property in the name of wife of......
March 4, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - mistake of wrong classification of the securities yielding Long Term Capital Gain and consequently the assessee had paid the tax @ 10% instead of....
March 4, 2020 Case Laws Income Tax

Determination of turnover - scope of section 44AA and 44AB - failure to maintain books of accounts - failure to get accounts audited - speculative transactions on......
March 4, 2020 Case Laws Income Tax

Genuineness of expenditure - payment of “referral commission” - If the so-called client referral as made by the assessee in respect of M/s. Divine Alloys and Power......
March 4, 2020 Case Laws Income Tax

Properties acquired by the HUF - Creation of smaller HUF - Deemed partition / Notional partition - death of a Mitakshara Coparcener - absence of partition u/s 171 of the....
March 4, 2020 Case Laws Customs

Benefits under MEIS scheme - amendment in shipping bills - It is not the case of the respondents that the petitioner is not otherwise covered by Circular......
March 4, 2020 Case Laws Customs

Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the......
March 4, 2020 Case Laws Insolvency and Bankruptcy

Recall the Order of admission - There are no fault with the Impugned Order of Adjudicating Authority where it observed that it does not have jurisdiction to recall its......
March 4, 2020 Case Laws Service Tax

Filing of revised return - time limit for filing of revised return - Rule 7B of Service Tax Rules-1994 - the revenue authorities have failed to consider the aspect of......
March 4, 2020 Case Laws Service Tax

Classification of services - Whether or not, the Boards and the University are educational institutions - Held Yes - education would mean the entire process of learning,....
March 4, 2020 Case Laws Service Tax

Club and Association service - It has been alleged that since the petitioner was an incorporated company and therefore, the services rendered by it cannot be said to be.....
March 4, 2020 Case Laws Service Tax

Demand of service tax - receipts generated from securitization agreements - receipts from ‘special purpose vehicles’ - Barring a bald assertion that ‘cash management’......
March 4, 2020 Case Laws Central Excise

Refund - the payment made during investigation is in the nature of pre-deposit or not - It is obvious that once the appellant paid the substantial duty amount there......
March 4, 2020 Case Laws Central Excise

Reversal of CENVAT credit - Appellants have reversed only the CVD and they have not reversed the credit of SAD availed by them. - there are no force in the argument of......
March 4, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services......

1 ....7 8 9 101112

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