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Highlights / Annotations / Catch Notes For June of 2020

Home Highlights June June 2020 Year 2020

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Showing 1 to 50 of 333 Records

12 3 4 5........ 7

June 30, 2020 Case Laws GST AAAR

Court Denies Rectification Request; Electrolnk and Consumables Ruled as 'Mixed Supply' in AAAR Order.
June 30, 2020 Case Laws GST AAAR

Fusible Interlining Cloth Classified Under Sub-Heading 5903, Not Excluded by Chapter Note 2(a) Clause (4) in Chapter 59.
June 30, 2020 Case Laws GST AAAR

Job-work arrangement with minor additions like air and water for power generation exempt from GST under CGST Act 143(1)(a).
June 30, 2020 Case Laws GST AAAR

GST Input Tax Credit Denied for Residential Road Construction in Factory Estate u/s 17(2) of CGST Act 2017.
June 30, 2020 Case Laws GST AAAR

Appellant Wins: No Obligation to Reverse Input Tax Credit for Liquidated Damages Deductions, AAR Ruling Overturned.
June 30, 2020 Case Laws Income Tax AT

Penalty u/s 234E for AY 2014-15 Deemed Unauthorized, Notices Annulled, and Intimation Quashed.
June 30, 2020 Case Laws Income Tax AT

Interest on Compensation u/ss 28 & 34 of Land Acquisition Act Exempt from Taxation Per Section 10(37) IT Act.
June 30, 2020 Case Laws Income Tax AT

Special Audit Extension u/s 142(2A) Invalidated Due to Unauthorized Officer's Approval, Assessment Voided.
June 30, 2020 Case Laws Income Tax AT

Depreciation on Technical Know-How: Consistency Principle Enforces Capital Nature for Expense Treatment Allowing Depreciation.
June 30, 2020 Case Laws Income Tax AT

Commission Expenses Disallowed Due to Lack of Recipient Details and Unproven Business Purpose Under Review.
June 30, 2020 Case Laws Insolvency and Bankruptcy HC

Copyright Dispute in LTHPL Insolvency Case: NCLT to Adjudicate u/s 60(5) of IBC, Civil Courts Barred.
June 30, 2020 Case Laws Insolvency and Bankruptcy AT

Directors Illegally Withdrew Funds During CIRP Moratorium Using "Self" Cheques, Undermining Insolvency Resolution Professional's Authority.
June 30, 2020 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved: No Manipulation by Resolution Professional; CoC's Commercial Wisdom Upheld, Not Open to Judicial Review.
June 30, 2020 Case Laws VAT and Sales Tax HC

Court Rules: Electricity Use Can't Solely Justify Rejecting Accounts or Estimating Turnover Without Notice of Assessment Order.
June 29, 2020 Case Laws GST AAAR

Court Clarifies Rule 32(5) CGST: Second-Hand Goods Valuation for Paintings, Jewelry, and More, Excluding Items 7 & 8.
June 29, 2020 Case Laws Income Tax AT

Tax Scrutiny Expansion Requires Prior Approval for Full Investigation u/s 68, Following CBDT Circular Guidelines.
June 29, 2020 Case Laws Income Tax AT

DVO's Valuation Must Be Considered for LTCG Calculation u/s 50C(3) When Lower Than Stamp Duty Value.
June 29, 2020 Case Laws Income Tax AT

Substantial Shareholding Date Under IT Act Sec 2(22)(e) Valid if Filed Late with ROC Acceptance.
June 29, 2020 Case Laws Insolvency and Bankruptcy AT

Sections 8 & 9 of Insolvency Code: Unpaid debts need clear payment proof via electronic transfer for insolvency process initiation.
June 29, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Process u/s 7 valid; debt acknowledgment extends limitation period per Section 18 of Limitation Act.
June 29, 2020 Case Laws Central Excise AT

Excise Case Demand Dismissed Due to Lack of Solid Evidence; Disputed Documents Insufficient for Allegations of Clandestine Removal.
June 27, 2020 Case Laws Insolvency and Bankruptcy AT

Suspended Board Can Attend CIRP Meetings but Lacks Voting Power on Resolution Plan; Cannot Dictate CoC Decisions.
June 27, 2020 Case Laws Income Tax AT

Income Tax Act Section 37(1) supports agents' commission claims as legitimate, with no evidence of tax evasion.
June 27, 2020 Case Laws Insolvency and Bankruptcy AT

Imposing Heavy Costs on Operational Creditors to Deter Deceptive Practices in Corporate Insolvency Resolution Process.
June 27, 2020 Case Laws GST AAAR

Fortified Rice Kernels (FRK) lack essential rice traits; cannot be classified under Chapter 10 per Chapter Note 1(A).
June 27, 2020 Case Laws GST AAAR

Cash Transport by Vans Subject to GST, Classified as Goods; ITC Available for Vans Used in Cash Transport.
June 27, 2020 Case Laws Income Tax HC

Stay Petition Requires 25% Deposit in Six Months; Appeal Heard if 12.5% Deposited in One Month.
June 27, 2020 Case Laws Income Tax HC

Court Rules Reopening of Assessment Invalid u/s 147: No Justifiable "Reason to Believe" for Undisclosed Share Transactions.
June 27, 2020 Case Laws Income Tax AT

Assessee Meets Burden of Proof u/s 68; Revenue Must Prove Unexplained Cash Credits as Disguised Loans.
June 27, 2020 Case Laws Income Tax AT

Business Loss Claim: Carry Forward and Deduct in Current Year if No Taxable Income Last Year.
June 27, 2020 Case Laws Income Tax AT

Registration Denied: Trust's Charitable Objectives and Activities Under Scrutiny u/ss 12AA and 80G.
June 27, 2020 Case Laws Income Tax AT

PCIT Lacks Jurisdiction u/s 263 for Specified Domestic Transactions Due to Nonexistent Clause in Section 92BA.
June 27, 2020 Case Laws Income Tax AT

Depreciation on Solar Power Plant: Year of Assessment and Asset Block Treatment Clarified for Future Admissibility.
June 26, 2020 Case Laws GST AAAR

GST Not Applicable on Membership Fees: Activities Not Business u/s 2(17), CGST Act 2017.
June 26, 2020 Case Laws GST HC

Court Upholds Order: Company to Pay Rs. 4,53,949 for Profiteering on Food Processor; Interest and Penalty Stayed.
June 26, 2020 Case Laws GST NAPA

Allegation of GST Input Tax Credit Benefit Not Passed to Buyers in Vedantam Flat Purchase Case.
June 26, 2020 Case Laws Service Tax AT

Appellant Granted Exclusive Right to Use Charter Vessel for Dredging, Blocking Owner or Third-Party Access During Contract.
June 26, 2020 Case Laws Service Tax AT

Service Tax Demand on Photography Services: Extended Limitation Period Not Applicable for Government Organization's Tax Compliance.
June 26, 2020 Case Laws Income Tax AT

Court Examines Section 2(22)(e) of Income Tax Act on Deemed Dividends in Ongoing Subsidiary Transactions Dispute.
June 26, 2020 Case Laws Income Tax AT

Court Reopens Assessment: Share Capital Money Deemed Accommodation Entry; Assessee Must Prove Compliance with Section 68 Requirements.
June 26, 2020 Case Laws Income Tax AT

Section 271(1)(c) Penalty: Defective Notice and Non-Specified Charge in Income Tax Case Explored.
June 26, 2020 Case Laws Income Tax AT

Tax Reassessment u/s 147: Burden on Revenue to Prove Unexplained Expenditure for Medical College Admission.
June 26, 2020 Case Laws Income Tax AT

Assessing Officer's Discretion in Investigation Can't Be Revised by Pr. CIT u/s 263 for Inadequate Enquiry.
June 26, 2020 Case Laws Income Tax AT

Does Frequent Gallery Rental Qualify as Charitable Activity for Tax Exemption u/s 11 of Income Tax Act?
June 25, 2020 Case Laws GST AAAR

Land Development Deemed Works Contract, Not Immovable Property Transfer; 18% GST Applies Per Section 2(119) GST Act.
June 25, 2020 Case Laws Central Excise AT

Court Rules Confiscated Goods Redemption Order Unsustainable; Hologram Affixing on CFLs Not Manufacturing.
June 25, 2020 Case Laws Indian Laws HC

Petitioner cannot be prosecuted u/s 138 of the Negotiable Instruments Act without company as co-accused.
June 25, 2020 Case Laws Income Tax HC

Prepayment surplus of deferred sales tax loan is a capital receipt, not a trading liability u/s 41(1).
June 25, 2020 Case Laws Income Tax AT

Reassessment u/s 147 Invalidated Due to Mismatched Reasons; Notice u/s 148 Quashed.
June 25, 2020 Case Laws Income Tax AT

Reopening of assessment invalid due to jurisdictional error; initial notice issued by non-jurisdictional officer u/s 147.

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