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Highlights / Annotations / Catch Notes For March

Home Highlights March

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1 ....50 51 52 535455 56 57 58........ 138

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.....
March 19, 2020 Case Laws Income Tax

Admittedly, the research done by ITAT in the form of Google study was not put either to the appellant/assessee Company or to the said Revenue. As already pointed out by.....
March 19, 2020 Case Laws Income Tax

Penalty u/s 271E - repayment of the loans in question in cash - default u/s 269SS - reasonable cause - the repayment of advances from regular parties are identifiable......
March 19, 2020 Case Laws Income Tax

Unexplained cash credit under section 68 - Creditworthiness of MD cannot be doubted merely on the ground that the assessee failed to furnish the financial statement. As.....
March 19, 2020 Case Laws Income Tax

Disallowance of interest expenses - assessee has made contradictory submissions before the learned CIT (A) and has not furnished the required details of the interest......
March 19, 2020 Case Laws Income Tax

LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse......
March 19, 2020 Case Laws Income Tax

Disallowance of royalty expenses - allowable revenue expenses - It is only in Assessment Year 2005-06, the said payment of royalty has not been allowed in the hands of......
March 19, 2020 Case Laws Central Excise

Refund of Excise Duty - excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that......
March 19, 2020 Case Laws Central Excise

Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was.....
March 19, 2020 Case Laws VAT and Sales Tax

Valuation - freight and pumping charges on the ready mix cement concrete sold by the assessee, billed separately - to be included in taxable turnover or not - Since the.....
March 18, 2020 Circulars FEMA

Settlement system under Asian Clearing Union (ACU) Mechanism - Circular
March 18, 2020 Circulars DGFT

Proformae of application and end use certificate for implementation of "Global Authorisation for Intra-Company Transfers (GAICT) of SCOMET items / software/ technology".....
March 18, 2020 Case Laws GST

Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not......
March 18, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice......
March 18, 2020 Case Laws Income Tax

Income from house property - the assessee's major son and daughter are financially independent (or substantially so), with independent incomes, sharing the interest......
March 18, 2020 Case Laws Income Tax

Profit eligible for deduction u/s 80IA(4) - increased eligible profit due to disallowance of bogus purchase - All the activities carried on by the assessee are eligible.....
March 18, 2020 Case Laws Income Tax

Undisclosed investment - land received from Aunt - Amount disclosed in the sale deed - Assessee stated that no amount paid to Aunt - It is not the case of the assessee......
March 18, 2020 Case Laws Income Tax

Set off of unabsorbed depreciation allowances against income under the head salary - losses under the head income from business or profession, including unabsorbed......
March 18, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - non-disclosure of working of capital gains - the assessee had rectified the mistake during the course of assessment proceedings - this mistake......
March 18, 2020 Case Laws Income Tax

Disallowance of sales promotion expenses - directors of the company has incurred this expenditure and we may have to accept the general practice of the industry -......
March 18, 2020 Case Laws Income Tax

Exemption u/s 11 - CIT-A observed that proceeds of kuri business in the case of the assessee substantially benefited the members or subscribers and the predominant......
March 18, 2020 Case Laws Income Tax

Addition u/s 40A(3) - cash payments were made to truck drivers after banking hours - even this amount should not have been disallowed u/s 40A(3) read with Rule 6DD of......
March 18, 2020 Case Laws Customs

Gold Biscuits - Baggage Rules - No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after.....
March 18, 2020 Case Laws Customs

Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and......
March 18, 2020 Case Laws Companies Law

Continuation of prosecution proceedings against the company in cases CIRP proceedings where resolution plan has been approved - there is no dispute that a resolution......
March 18, 2020 Case Laws Money Laundering

Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60......
March 18, 2020 Case Laws Service Tax

Validity of SCN - SCN challenged on the point that the procedure set out for adjudication/assessment has not been followed - this error has been rectified by order dated....
March 18, 2020 Case Laws Service Tax

Refund of Service Tax - Time Limitation - reverse charge mechanism - The CESTAT has passed a laconic, well-reasoned and thorough order - It is trite, that while......
March 18, 2020 Case Laws Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - rejection on the ground that “the concerned investigative authority has submitted that the amount has......
March 18, 2020 Case Laws Central Excise

Rebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity - Since the activity undertaken is in the nature of.....
March 18, 2020 Case Laws Central Excise

Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of....
March 17, 2020 Case Laws Customs

Bonafide baggage or not - the benefit of free allowance of ₹ 50,000/- under the Baggage Rules has been wrongly extended by the adjudicating authority to the......
March 17, 2020 Case Laws Customs

Refund claim - reassessment of bills of entry - Since the appellants have not challenged the assessment within the prescribed period and also for the reason that the......
March 17, 2020 Case Laws Customs

Exemption from countervailing duty (CVD) - where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no......

1 ....50 51 52 535455 56 57 58........ 138

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