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May 20, 2020 Case Laws Income Tax

Exemption u/s.54F - for all practical purpose, the vacant site adjacent to the existing building which was purchased by the assessee through the second sale deed also......
May 20, 2020 Case Laws Income Tax

Disallowance of depreciation and expenses in respect of the new car purchased - questioned car was registered in the name of the Director - the assessee company should......
May 20, 2020 Case Laws Income Tax

Addition u/s 40A(3) being 20% of the amount paid - assessee was acquiring the land from the various farmers by paying cash to them and debiting it to the capital work in....
May 20, 2020 Case Laws Companies Law

Taking into account the nature and gravity of the offence which shakes the conscience of the society and public at large, investigation being still pending and there are....
May 20, 2020 Case Laws Insolvency and Bankruptcy

When once a case was admitted under the IBC, the only option available to a party as an "aggrieved person" is to prefer an "appeal" of course in accordance with law,......
May 19, 2020 Case Laws GST

Levy of GST on inward supplies - service supplied by the sub-contracts - landscape development and maintenance of garden work for State and Central Government......
May 19, 2020 Case Laws GST

Levy of GST - activity of development and sale of land - While the Joint Development agreement is entered into for the two parties to jointly reap the benefits of the......
May 19, 2020 Case Laws GST

Classification of services - sub-contract - NHAI has executed an agreement with a Contractor for the development of a four-lane highway - the activity to be undertaken......
May 19, 2020 Case Laws Income Tax

Denial of credit of TDS - Tax deducted by the Tenant should be granted as refund to the assessee as rent collected is its income in hands of the assessee and rent paid......
May 19, 2020 Case Laws Income Tax

Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered.....
May 19, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - discharge of initial onus or not - when full particulars, inclusive of the confirmation with name, PAN, copy of Income-tax returns,......
May 19, 2020 Case Laws Income Tax

Nature of expenditure - Expenditure being contribution to Cricket Academy u/s 37 - t expenditure in question was revenue expenditure and should be allowed as a deduction.
May 19, 2020 Case Laws VAT and Sales Tax

Benefits of Investment subsidy - the Petitioners are entitled to have the benefit of Investment Subsidy to an extent of 25% of the infrastructure cost , subject to a......
May 19, 2020 Case Laws VAT and Sales Tax

Levy of Entry Tax - entry of goods in to Railway area - There is no dispute with regard to the fact that the goods brought by the Applicant herein are scheduled goods (i....
May 18, 2020 Case Laws GST

Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs......
May 18, 2020 Case Laws GST

Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as....
May 18, 2020 Case Laws GST

Exemption from GST - renting of dormitory consisting of 12 beds and renting of 2 BHK where the charges per bed (in the case of dormitory) and per room (in the case of 2.....
May 18, 2020 Case Laws Income Tax

Condonation of delay - delay of 1422 days - Ex-parte best judgement assessment u/s 144 - Illiterate person - his delay is condoned subject to the condition that the......
May 18, 2020 Case Laws Income Tax

Deduction u/s 80G - CSR expenses - assessee cannot be denied the benefit of claim under Chapter VI A, which is considered for computing ‘Total Taxable Income”. If......
May 18, 2020 Case Laws Income Tax

A person who has already expired cannot be regarded to be a human being as on the date when the order was passed. - Only the legal heirs can be regarded as assessee in......
May 18, 2020 Case Laws Income Tax

Recognition of contract revenue under Accounting Standard (AS) 7 - Maintenance activities cannot be clubbed with the construction activity. Having gone through the......
May 18, 2020 Case Laws Income Tax

Value of assets for the purpose of calculation of depreciation - sale of assets - u/s.43(6) of the Act, the WDV of the block of assets is to be reduced by the sale......
May 18, 2020 Case Laws Income Tax

Deduction u/s 54F on account of construction of house - the assessee doesn’ t have more than one house which is chargeable to tax under the head “ income from house......
May 18, 2020 Case Laws Income Tax

Exemption u/s.11 - There is an element of quid pro quo for them and therefore, the students are exactly aware for what purpose their fee is going to be used for. For a......
May 18, 2020 Case Laws Customs

Calculation of interest on delayed refund - relevant date - As rightly held by the Tribunal cause of action for claiming interest would arise after 3 months from the......
May 18, 2020 Case Laws Customs

DFIA (duty free import authorisation) License - requirement of disclosure of technical characteristics, quality and specifications of the essential oil said to have been....
May 18, 2020 Case Laws Companies Law

Striking off of the name of the Company, from the Register of Companies - The Income-tax Department is an aggrieved party within the meaning of section 252(1) read with.....
May 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - The Corporate Debtor's email establishes the fact that the Petitioner was informed about the cancellation of the......
May 18, 2020 Case Laws VAT and Sales Tax

Best Judgement Assessment - addition towards suppressed turnover - There being rationale behind estimation of the turnover, same cannot be held to be untenable. The......
May 16, 2020 Case Laws Income Tax

Depreciation on the golf course - Whether depreciation should be allowed considering it as ‘plant and machinery’ ? - the golf course is a plant and machinery and......
May 16, 2020 Case Laws Income Tax

Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the......
May 16, 2020 Case Laws Income Tax

Disallowance on account of Sham Agreement - Revenue sharing agreement entered with the holding company by the assessee is diversion of income by overriding title. The......
May 16, 2020 Case Laws Income Tax

Appeal decided ex parte - non-appearance on behalf of the assessee - though the assessee has not explained any plausible reason for non-appearance before the Tribunal,......
May 16, 2020 Case Laws Income Tax

Tax Audit u/s 44AB - Penalty u/s 271B - Failure to get account Audited - Determination of turnover of the Business and Profession - Appellant is a Gynecologist and also.....
May 16, 2020 Case Laws Service Tax

Non-payment of service tax - extended period of limitation - The Show Cause Notice was issued after period of two years and four months of the issuance of the Internal......
May 16, 2020 Case Laws VAT and Sales Tax

Refund of Input Tax Credit (ITC) - It is not the case of the Revenue that the sub-contractors are not in existence or invoices issued by such contractors are fake or any....
May 16, 2020 Case Laws Indian Laws

Dishonor of Cheque - Section 118 provides for presumptions as to negotiable instruments. The complainant being holder of cheque and the signature appended on the cheque.....
May 15, 2020 Case Laws Income Tax

Shares received by the appellant as gift - The chart reproduced in the Assessment Order clearly shows that it is not a gift but a family arrangement and these kind of......
May 15, 2020 Case Laws Income Tax

MAT credit - the Tribunal after deliberating the issue and analyzing the provisions of section 115JA and 2(43) of the Act read with relevant clauses of the Finance Act......
May 15, 2020 Case Laws Income Tax

Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration......
May 15, 2020 Case Laws Income Tax

Unexplained credit - Since surrender have been made in earlier year as well as in subsequent year of the amounts in question and taxes have been paid and the amount......
May 15, 2020 Case Laws Insolvency and Bankruptcy

CIRP proceedings - The attachment of the assets of the Corporate Debtor by the Economic Offences Wing will hamper the claim of the Creditors of the Corporate Debtor and.....
May 15, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Proof of existence of debt or dispute - deduction of TDS can be safely held to be in connection with raising Invoices. Thus, the operational......
May 15, 2020 Case Laws Money Laundering

In view of the present situation, if it is not possible for the petitioners herein to sign the appeal paper book or the affidavits before the Appellate Tribunal, the......
May 15, 2020 Case Laws Central Excise

CENVAT Credit - capital goods - items of iron and steel - These items are admittedly utilized in the foundation and erection of machinery, the issue stands settled in......
May 15, 2020 Case Laws Indian Laws

Dishonor of Cheque - non-bailable warrant - it is not clear that one of main ingredient i.e. date of service of notice from which the date the cause of action arises i.e....
May 15, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - There is nothing on record to show that the husband and wife were at logger heads or that they were living separately. Her.....
May 14, 2020 Case Laws Indian Laws

Dishonor of Cheque - offence u/s 138 of NI Act - In view of the Section 27 of the General Clauses Act it is not necessary to mention in the complaint that service of......
May 14, 2020 Case Laws Income Tax

Depreciation on Digital Content/Animation Software developed - This digital content was manipulated by assessee to be used in different films but still it cannot be......
May 14, 2020 Case Laws GST

Validity of action of the GST authorities to stop the goods and conveyance - principles of natural justice - GST MOV-11 has already been passed - It is suggestive of the....

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F: Consolidated SCN and Order

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Registration Required or Not

F: Stock damaged in recent floods

A: TYPES OF CUSTOMS DUTY IN INDIA

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

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

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