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Highlights / Annotations / Catch Notes For March

Home Highlights March

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March 30, 2020 Notifications Indian Laws

AMENDMENTS TO THE INDIAN STAMP ACT, 1899 vide Finance Act, 2019 will come into from 1.7.2020 (date extended from 31.3.2020) - Notification
March 30, 2020 Case Laws GST

Condonation of delay in filing appeal - time limitation - Section 107 of the OGST Act - When the Statute is clear about the limitation, this Court, in exercise of the......
March 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - deemed dividend addition u/s 2(22)(e) - gap of more than four years - when the amount received by the two concerns from the loan giver.....
March 30, 2020 Case Laws Income Tax

Addition being difference between the actual sale consideration and the stamp valuation of immovable property - deemed income u/s 56(2)(ii)(b) - CIT(A) has coterminous......
March 30, 2020 Case Laws Income Tax

Revision u/s 263 - failure to adhere to requirement of section 144C(1) - This requirement the courts has been held to be mandatory that gives substantive rights to......
March 30, 2020 Case Laws Income Tax

Assessment u/s 153C - Unexplained cash receipt u/s 69A - The onus was on revenue to prove with corroborative evidence that the entries in the seized dairy actually......
March 30, 2020 Case Laws Income Tax

Additional depreciation should be regarded as “Plant” or “Office Equipment” - As we have already observed there is complete lack of details to decide whether the assets.....
March 30, 2020 Case Laws Income Tax

Nature of Interest income - first ground of appeal of the assessee for treating expenses to the amount as revenue expenditure is dismissed. However, the alternative......
March 30, 2020 Case Laws Income Tax

Exemption u/s 11 denied - certain mistakes were made in ticking of certain circle - i A typographical mistake or minor procedural lapse cannot act as an estoppel to deny....
March 30, 2020 Case Laws Income Tax

TP Adjustments - Arm’s Length adjustment in respect of outstanding receivables - the assessee is a debt free company as is reflected in the profit and loss account -......
March 30, 2020 Case Laws Income Tax

TP Adjustment - Technical know-how fees paid by Appellant to its Associated Enterprise - For the year under consideration (AY 204-15), we notice that TPO has applied......
March 30, 2020 Case Laws Income Tax

Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However....
March 30, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - Undisclosed bank account - the assessee has not filed any satisfactory explanation or documentary evidence either before authorities......
March 30, 2020 Case Laws Income Tax

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake......
March 30, 2020 Case Laws Indian Laws

Extension of expiry dates of interim order in the event of Lockdown in the event of Corona Virus outbreak - in all matters pending before this court and courts......
March 30, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - here is an acknowledgment of Debt by the Principal Borrower but also the Corporate Debtor on 27.5.15 & 8.12.18......
March 30, 2020 Case Laws Central Excise

Valuation - related party transaction - apart from the units being inter-connected undertakings there is nothing to show that the buyers and seller are related persons......
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.....

1 ....46 47 48 495051 52 53 54........ 138

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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