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Highlights / Annotations / Catch Notes For May of 2020

Home Highlights May May 2020 Year 2020

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May 9, 2020 Circulars Customs

Clarification with respect to submission of Pre-shipment Inspection Certificate (PSIC)– - Trade Notice
May 9, 2020 Case Laws GST

Rate of GST - sale of Micafungin sodium by the DTA unit of the applicant - the product being supplied by the applicant can not be directly administered as injection. The....
May 9, 2020 Case Laws GST

Computation of aggregate turnover for the purpose of GST registration - Interest income, though exempted, are to be included in the aggregate turnover - Partner’s......
May 9, 2020 Case Laws GST

Levy of KGST/ CGST - Various activities of temple - Collection of seva charges - collection of special darshan charges - The same is exempt from CGST and KGST as they......
May 9, 2020 Case Laws GST

Levy of KGST/ CGST - Various activities of temple - Sales of prasadam - sale of laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles - if goods other.....
May 9, 2020 Case Laws GST

Benefit of exemption from GST - E-book or not - assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form......
May 9, 2020 Case Laws GST

Classification of goods - UHT Sterilized Flavoured Milk - whether classifiable under Chapter 4-tariff Heading 0402 which covers ‘Milk containing added sugar or other......
May 9, 2020 Case Laws Income Tax

Disallowance u/s 43B - provision of leave encashment - Supreme Court in the case of, Exide industries, has merely directed the assessee for payment of tax - However, the....
May 9, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan which is lesser than liquidation value - No provision in the Code or Regulations has been brought to our notice under which the bid of any......
May 9, 2020 Case Laws Income Tax

Disallowance of expenditure towards development of property - no supporting bills of expenditure were provided - CIT(A) has allowed on ad hoc basis only 40% of the......
May 9, 2020 Case Laws Income Tax

Disallowance u/s 54B - LTCG - Proof of agriculture activity on land transferred - the assessee had cultivated the agriculture crops during the period of 2 years......
May 9, 2020 Case Laws Central Excise

Excisability/dutiability/marketibility - by-product - captive consumption - just because, the respondent were purchasing carbondioxide from other suppliers, it cannot be....
May 8, 2020 Case Laws GST

Refund of IGST - supplies made to SEZ Units - Reply to the notice not considered while rejecting the claim - The matter is remitted back to the to consider the......
May 8, 2020 Case Laws Income Tax

Deduction u/s 54F - delay in delivery of possession of the property - investment of the entire capital gains for construction of a residential house within the......
May 8, 2020 Case Laws Income Tax

The assessee is entitled only to claim interest paid as part of the said lease rentals as expenditure u/s 36 (1) (iii) of the Income Tax Act. The assessee, in view of......
May 8, 2020 Case Laws Income Tax

Revision u/s 263 - The words “as he deems necessary”, in our view, do not mean that the Ld. PCIT was left with a choice either to make or not to make an enquiry. As per.....
May 8, 2020 Case Laws Income Tax

Addition u/s 69 - deposit made into the partnership firm by partners - Capital contribution by the partners cannot be treated as income of the assessee and if the......
May 8, 2020 Case Laws Income Tax

Deduction u/s 80G - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If assessee is denied......
May 8, 2020 Case Laws Income Tax

Capital asset or Business asset - assessee had purchased the land for the purpose of constructing flats on it - Various reasons given by CIT(A) to treat the land as......
May 8, 2020 Case Laws Income Tax

The provisions of section 43B are not in the nature of enabling provisions but are in the nature of disabiling provisions in the sense that firstly, it needs to be......
May 8, 2020 Case Laws Income Tax

Doubtful debts - Deduction u/s 36(1)(viia) in respect of rural branches based on population of ward - "place" referred to in the above definition clause is the ward of a....
May 8, 2020 Case Laws Income Tax

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the......
May 8, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its debt - the belatedly raised dispute without establishing nexus and relevance cannot be termed as......
May 8, 2020 Case Laws Customs

Establishment of Special Economic Zone (SEZ) - Cancellation of Co-developer status of the petitioner - Auction of plot by the bank after the default in payment of the......
May 8, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the amount having not paid the demand notice in Form 3 under section 8(1) was issued on February 15, 2017 followed by filing of petition under......
May 7, 2020 Case Laws GST

Transitional Input tax credit - availment of accumulated CENVAT by filing declaration Form TRAN-1 beyond the period provided under CGST Rules - Rule 117 is directory in.....
May 7, 2020 Case Laws GST

Grant of Bail - illegal availment of input tax credit - fictitious firms - It may be true that as on date the person conniving with the petitioner might not have been......
May 7, 2020 Case Laws GST

Restriction on Rectification of GSTR-3B return - The rectification/ adjustment mechanism for the months subsequent to when the errors are noticed is contrary to the......
May 7, 2020 Case Laws Companies Law

Oppression and mismanagement - siphoning off of funds - Non payment of taxes - The petitioner admittedly is not a member - The question is whether the business of the......
May 7, 2020 Case Laws Central Excise

CENVAT Credit - input services - exempt services or not - Even if the process carried out by the appellant does not amount to ‘manufacture’, when N/N. 214/86 comes into.....
May 7, 2020 Case Laws VAT and Sales Tax

Power of High Court to entertain writ petition - The option to file statutory appeal was foreclosed by time limitation including extended period of limitation - it is......
May 7, 2020 Case Laws Indian Laws

The co-operative banks under the State legislation and multi-State co-operative banks are ‘banks’ under section 2(1)(c) of Securitisation and Reconstruction of Financial....
May 6, 2020 Notifications GST

Central Goods and Services Tax (Fifth Amendment) Rules, 2020. - Filing of NIL GSTR-3B return through SMS
May 6, 2020 Notifications GST

Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. - Notification
May 6, 2020 Notifications GST

Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till......
May 6, 2020 Notifications GST

Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. - Notification
May 6, 2020 Notifications GST

Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. - Notification
May 6, 2020 Notifications DGFT

Amendment in Export Policy of Sanitizers. - Notification
May 6, 2020 Case Laws Income Tax

Penalty u/s 271(1) (c) - Defective notice - non specification of charge - ITAT rightly set-aside the order of the penalty levied on the Assessee.
May 6, 2020 Case Laws Income Tax

Summons u/s 131 - In the considered opinion of this Court, the impugned summons to the extent of asking the assessee to be present for unlimited period till the time he.....
May 6, 2020 Case Laws Income Tax

Validity of assessment order - demand notice for lack of jurisdiction in the Assessing Officer - writ petition dismissed on account of availability of alternative remedy.
May 6, 2020 Case Laws Income Tax

Disallowance of advances written off - the parent company has not reimbursed the amount only on account of change of policy of the parent company. - the assessee has......
May 6, 2020 Case Laws Income Tax

Share income received from the Society - Society has claimed deduction u/s 80IAB, hence not suffered any tax - Since the income of the society was taxed separately as......
May 6, 2020 Case Laws Income Tax

Capital gain computation - justification in adopting the value u/s. 50C - property not sold for the market rate - when the assessee mortgaged property to Catholic Syrian....
May 6, 2020 Case Laws Income Tax

Claim of deduction u/s. 35 - scientific research activities - very fact that expenditure was incurred in the form of salary and overheads only goes to suggest that there....
May 6, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its debt - existence of debt and dispute or not - Any subsequent dispute raised while replying to the......
May 6, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Financial debt or not - The applicants failed to produce any document to show that what was the agreed interest in.....
May 6, 2020 Case Laws VAT and Sales Tax

Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 - levy of licence fee on the draw of lotteries - vires of Section 5BA of the KGST Act - what is......
May 6, 2020 Case Laws Indian Laws

Dishonor of Cheque - case of petitioner is that the petitioner being a non-executive Director was never in-charge of the business of the accused company or responsible......
May 5, 2020 Circulars Companies Law

Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audio visual means (OAVM) - Circular

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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