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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 551 to 593 of 593 Records

1 ....8 9 10 1112

March 4, 2020 Case Laws VAT and Sales Tax

Classification of goods - galvanized poles - transmission line material or not - Undoubtedly the Feeder Pillar is used for transmission of electricity while galvanized......
March 4, 2020 Case Laws VAT and Sales Tax

ITC - As the assessment has been deemed to have been completed only on 13.6.2012, the powers of the assessing authority under Section 27 cannot be curtailed by giving a.....
March 4, 2020 Case Laws VAT and Sales Tax

Reduction of Input Tax Credit - purchases of hides and skins resold in the course of inter-State trade and commerce - denial of reimbursement as per section 15(b) of the....
March 4, 2020 Case Laws VAT and Sales Tax

Imposition of Advance tax and penalty - detention of vehicle - in case the appellant had sold the goods to the consignor, there was no occasion for the representative of....
March 4, 2020 Case Laws VAT and Sales Tax

Refund of Tax - tax was collected in the absence of ‘C’ forms - refund to the seller - once the Rajasthan authorities issue C forms against the sales made by Reliance......
March 4, 2020 Case Laws Indian Laws

Dishonor of Cheque - onus to prove that loan was advanced - When the respondent himself has not deposed before the trial Court that he has not borrowed money from the......
March 3, 2020 Act Rules GST

Value of supply in case of lottery, betting, gambling and horse racing. - Rule 31A of the Central Goods and Services Tax Rules, 2017 - As amended
March 3, 2020 Notifications Companies Law

Exemptions to Government Companies under section 462 of the CA 2013 from provisions of this Act - Notification dated 5-6-2015 amended
March 3, 2020 Circulars DGFT

Online filling and Issuance of Preferential Certificate of Origin under India Korea Comprehensive Economic Partnership Agreement (IKCEPA) for India's Exports to Republic....
March 3, 2020 Case Laws GST

Unilateral appropriation of a part of refundable amount in terms of the FORM-GST-RFD-06 - Show Cause Notice (SCN) not issued - recovery of dues - the respondents being......
March 3, 2020 Case Laws GST

Assessment of non-filers of returns - Default in filing of return - Even after receipt of the impugned orders of assessment, they failed to avail the remedy provided......
March 3, 2020 Case Laws Income Tax

Deduction u/s 80-IB - whether production of poultry feeds constitutes manufacture? - poultry feed is not merely rice bran or maize or vitamins or minerals but a mixture.....
March 3, 2020 Case Laws Income Tax

Delay in deposit of employee’s contribution to Provident Fund and ESI u/s 2(24)(x) r.w.s. 36(1)(va) - due date of deposit of PF and ESI contribution is to be considered.....
March 3, 2020 Case Laws Income Tax

Penalty levied u/s 271C - Non deducting TDS on the LTC payments made towards foreign travel - there is a reasonable cause on the part of the assessee in not deducting......
March 3, 2020 Case Laws Income Tax

Revision u/s 263 - MAT - assessment of the prior period income’s assessment for the purpose of sec.115JB computation as per the scheme of settlement of case - once the......
March 3, 2020 Case Laws Income Tax

Additional depreciation - whether coffee, beverage and food stuffs are not distinct and new articles or things within the meaning of section 32(1)(iia) & 2(29BA) - It......
March 3, 2020 Case Laws Income Tax

Nature of advance received - AO has brought to tax advances which the assessee had received during the period 1996-97 to 2008-09 totally ₹ 269.48 cr under the head....
March 3, 2020 Case Laws Customs

Revocation of Customs Brokers License - There is nothing on record to arrive that the ‘G’ card-holder, who was investigated for his key role in the conspiracy to smuggle....
March 3, 2020 Case Laws Customs

Refund claim - export of goods - they had received remittance in excess of what was indicated in the invoice. - principles of unjust enrichment - After going through the....
March 3, 2020 Case Laws Service Tax

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,.....
March 3, 2020 Case Laws Service Tax

Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service......
March 3, 2020 Case Laws Service Tax

Refund of Service Tax erroneously paid - sob-contractor - main contractor having refused to pay the Service Tax on the ground that the services relating to construction.....
March 3, 2020 Case Laws Indian Laws

Dishonor of Cheque - Corroborative piece of evidence is not a rule of law, but it is a rule of prudence and presumption under Section 139 of the Act, 1881 is rule of law....
March 2, 2020 Case Laws GST

Maintainability of application for advance ruling - Classification of goods - Flavoured Milk - The application for advance ruling could not have been made in this case......
March 2, 2020 Case Laws GST

Benefit of exemption - commission earned from auctioning of flowers - principal agent relationship - agricultural produce or not - The commission earned from auctioning.....
March 2, 2020 Case Laws GST

Benefit of exemption from GST - skill development training - services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill....
March 2, 2020 Case Laws GST

Classification of supply - Printing of contents on Poly Vinyl Chloride (PVC) banners - supply of goods or not - The transaction of printing of content provided by the......
March 2, 2020 Case Laws GST

Reopening of portal for filing of Form GST TRAN-1 - transitional credit - The respondents are directed to permit the petitioners to upload the declaration in form TRAN1.....
March 2, 2020 Case Laws GST

Confiscation of goods alongwith vehicle which were already released - imposition of penalty - The proceedings, as on date, are at the stage of show cause notice, u/s 130....
March 2, 2020 Case Laws GST

Input tax credit - bogus tax purchases - As the statue is a complete code in itself, the respondents are yet to pass a final order, no case for interference is made out.....
March 2, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - Since by definition a charitable trust is not one which makes profits and if we accept the interpretation of the Revenue that.....
March 2, 2020 Case Laws Income Tax

Reopening of assessment - sanction of Scheme of Arrangement for demerger - Mere winding up or dissolution of the Company would not take away its liability, which is a......
March 2, 2020 Case Laws Income Tax

Nature of loss - business loss or speculation loss - trading in derivatives i.e. F&O of shares - The contract note clearly revealed that the transactions were supported.....
March 2, 2020 Case Laws Income Tax

Income accrued in India - income in respect of “off-shore supply” of equipment - DTAA between India and Austria - The part of the operations of supply agreement have......
March 2, 2020 Case Laws Customs

Grant of regular bail - Bribe - question of parity - The investigation reveals that the petitioner is the man who has created fear in the mind of the complainant that he....
March 2, 2020 Case Laws Insolvency and Bankruptcy

Interpretation of Statute - Prohibition during the moratorium period - the recovery of any property by an owner or less or where such property is occupied by or in the......
March 2, 2020 Case Laws Insolvency and Bankruptcy

Appointment of liquidator - Adjudicating authority rejected the "Approval of Resolution Plan" - 'Preferential transactions' - Power of adjudicating authority to cancel......
March 2, 2020 Case Laws Insolvency and Bankruptcy

Admissibility of application - initiation of CIRP - Having made the payment prior to initiation of CIRP, we are of the view that the case of the Respondent/Applicant......
March 2, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - funds allegedly diverted by the Directors during the period of Moratorium - For violating the provisions of the 'I&B Code' including section 14, if the......
March 2, 2020 Case Laws Service Tax

Classification of service - BAS - amount of subsidy received - The amount of subsidy that the Appellant is receiving on account of sale of handsets at a lower price does....
March 2, 2020 Case Laws Central Excise

Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine......
March 2, 2020 Case Laws VAT and Sales Tax

Classification of goods - 'hot mix material' transferred in a works contract - the goods transferred in execution of works contract will not be taxed at general rate but....
March 2, 2020 Case Laws VAT and Sales Tax

Levy of penalty - suppression of turnover - even if the transaction was disclosed in the books of account it will be of no benefit. - Section 38 is worded in a manner......

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