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Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

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Showing 151 to 200 of 572 Records

1 2 345 6 7 8........ 12

April 22, 2020 Case Laws GST

Classification of goods - rate of GST - Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins -......
April 22, 2020 Case Laws GST

Exgibility to tax - rate of GST - Mango Pulp - the classification of item, ‘Mango Pulp’ is not specified in GST Tariff - residuary entry, cover goods which are not......
April 22, 2020 Case Laws GST

Classification of goods - rate of GST - Technical Varnish - The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks,......
April 22, 2020 Case Laws GST

Input Tax Credit - ITC of GST paid on goods and services used to construct the “bunds” is admissible, provided that the bunds are used for making zero rated supplies and....
April 22, 2020 Case Laws Indian Laws

Tender for appointment of Chartered Accountants Firms for assignment of internal audit of retail vending liquor shops - Eligibility criteria - the argument raised by......
April 22, 2020 Case Laws GST

Jurisdiction of the officer u/s 67(1) - Validity of order of prohibition - confiscation of goods -In this view of the matter and looking to the order of prohibition so......
April 22, 2020 Case Laws Income Tax

Disallowance of deduction claimed u/s 80JJAA - business of developing computer software - the provisions that existed before 1st day of April, 2016 shall apply to the......
April 22, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - CIT(Exemption) was under duty to provide the copy of the report of......
April 22, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - assessee has rendered services by way of conducting coaching/learning classes to the individuals in the field of......
April 22, 2020 Case Laws Income Tax

Addition u/s 68 - Exemption u/s 11 - if there is a disclosure of this income in the hands of the assessee as corpus fund and applied the same is for charitable purposes.....
April 22, 2020 Case Laws Income Tax

Depreciation on office buildings including land - When the assessee bank does not have any segregation value of land and building of the said premises and it has paid......
April 22, 2020 Case Laws Income Tax

Rate of depreciation - Concrete Pump etc. have been fitted by the assessee as per his own convenience but the same cannot be said to be a part of the commercial vehicle.....
April 22, 2020 Case Laws Customs

Condonation of delay in filing appeal - Since the main appeal was filed within time, these appeals are only technical appeals and the delay in filing these appeals need.....
April 22, 2020 Case Laws Customs

Overvaluation of export goods - consignments of cotton printed and dyed fabrics - in view of the specific fact that the department has not produced any tangible evidence....
April 22, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Ex-parte order - The Appellant has admitted that the Court notice was received by its employee on 17th August 2019, but he left the organisation on.....
April 22, 2020 Case Laws Insolvency and Bankruptcy

Admissibility of application for initiation of CIRP - time limitation - the account was declared as NPA on 30-4-2013, whereas the present petition under section 7 of the....
April 22, 2020 Case Laws Service Tax

Levy of service tax - Business Support Services - facilities and utilities which are provided by the appellants to M/s. ALIHPL as per the said contract are in the nature....
April 22, 2020 Case Laws Service Tax

Reversal of CENVAT Credit - common input services - trading activity - Credit taken on the basis of invoice issued by ISD / Head office - directing the Thane unit to......
April 22, 2020 Case Laws Central Excise

Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such......
April 21, 2020 Circulars Customs

IGST refunds on exports-extension in SB005 alternate mechanism - Circular
April 21, 2020 Circulars Customs

Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measures to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962 - Circular
April 21, 2020 Circulars Customs

Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses - Circular
April 21, 2020 Case Laws GST

Requirement for registration under GST Act - Charitable trust established for activities relating to disaster prevention, mitigation and management - the activities of......
April 21, 2020 Case Laws GST

Valuation - supply of service of “Transmission of Electricity” - Electricity charges recovered for consumption of electricity are only exempted under above entry. Amount....
April 21, 2020 Case Laws GST

Requirement of registration - examination to get admission for study at Rashtriya Military College, Dehradun etc. held by the State Examination Board - activities of......
April 21, 2020 Case Laws GST

Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -......
April 21, 2020 Case Laws GST

Taxability - rate of tax - supply of services - Hospitality Services - the entry relating to composite supply of food and drinks in restaurant, mess, canteen eating......
April 21, 2020 Case Laws GST

Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -......
April 21, 2020 Case Laws GST

Input Tax Credit (ITC) - Supply of Dhoop as incentive or gifts or as freebies with the supply of Agarbatti (consisting of 10 pieces of Agarbatti) - credit of Inputs used....
April 21, 2020 Case Laws GST

Input tax credit (ITC) - supply of port services - Procurement of goods and services for employees - the applicant is not entitled to take credit of input tax charged in....
April 21, 2020 Case Laws Income Tax

Disallowance payment made to gratuity fund u/s.36(1)(v) - gratuity fund was unapproved by the Learned Pr. CIT after 9 years - by any stretch of reasoning, the time taken....
April 21, 2020 Case Laws Income Tax

Correct head of income - rental income - Maintenance charges claimed by the assessee can only be treated as separate source of income and it can be charged as a separate....
April 21, 2020 Case Laws Income Tax

Levy of Penalty u/s 271AAA or u/s 271(1)(c) - whether addition is made on estimation basis or on the basis of certain evidences, fact remains that the additions made in.....
April 21, 2020 Case Laws Income Tax

Addition u/s 69A - amount in question was seized by the Director of Enforcement, FEMA - the assessee has duly explained the source of complete cash found during the......
April 21, 2020 Case Laws Income Tax

Capital gain computation - Since valid reference could not have been made, the value so determined by the DVO as on 01-04-1981, ergo, becomes meaningless for the instant....
April 21, 2020 Case Laws Income Tax

Exemption u/s.11 assessee trust was not registered u/s.12AA at the time of assessment - assessee had already applied for registration u/s.12A on 03.03.2016 and the......
April 21, 2020 Case Laws Income Tax

Set off of current year business loss from the additional/Deemed income - Scope of amendment brought to section 115BBE - CBDT, has clarified the matter that the assessee....
April 21, 2020 Case Laws Income Tax

Revision u/s 263 - all the requisite details were furnished by the appellant which enabled the AO to make enquiries into the nature and character of receipt and its......
April 20, 2020 News Indian Laws

CBDT revising return forms to enable taxpayers avail benefits of timeline extension due to Covid-19 - News
April 20, 2020 Case Laws GST

Profiteering - supply of Dettol HW Liquid Original 900 ml - allegation that respondent had not passed on the benefit of reduction in the GST rate from 28% to 18% and......
April 20, 2020 Case Laws GST

Profiteering - restaurant service - Respondent had increased the base prices of different items by more than 9.05% i.e. by more than what was required to offset the......
April 20, 2020 Case Laws GST

Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 7.39% i.e. by more than what was required to offset the.....
April 20, 2020 Case Laws Income Tax

Maintainability of appeal before CIT(A) u/s 249 (4)(b) - failure to pay advance tax - Once the assessee alleged that his income is not taxable during the provisions of......
April 20, 2020 Case Laws Income Tax

Rental income earned - Correct head of income - the rental income is taxable under the head “Income from House Property” as claimed by the assessee in the return of income. - AT
April 20, 2020 Case Laws Income Tax

Disallowance u/s 14A r.w.r 8D - These expenses are directly relatable to earning of exempt income and the same has already been disallowed by the assessee while......
April 20, 2020 Case Laws Income Tax

Capital gain - assessee has argued that the assessee is a society and did not incur any cost to acquire the TDR attached to land owned by it and transferred the same to.....
April 20, 2020 Case Laws Income Tax

LTCG - Benefit of exemption u/s 54 in case residential house is purchased outside India - the amendment brought by Finance Bill (No.2) Act, 2014 is not applicable in the....
April 20, 2020 Case Laws Income Tax

Exemption u/s 11 - denying registration to the assessee u/s 12A read with Section 12AA - assessee had paid salary partly through Bank and partly in cash, but had not......
April 20, 2020 Case Laws Income Tax

CIT(A) has admitted and considered the additional evidences without complying with the mandatory provisions of Rule 46A of I.T.Rules and hence, the ld CIT(A) order......
April 20, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Supply is more or less equal to the advances received by the assessee from the company - the commercial transactions would not fall within....

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