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Highlights / Annotations / Catch Notes For March

Home Highlights March

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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paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the......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......
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.....

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