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Highlights / Annotations / Catch Notes For June of 2020

Home Highlights June June 2020 Year 2020

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Showing 201 to 250 of 333 Records

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June 12, 2020 Case Laws Service Tax

Service tax liability on promoters / builder / developer prior to 01.06.2010 in respect of construction of residential complex - CBEC has clarified that, the period......
June 12, 2020 Case Laws Service Tax

Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of.....
June 12, 2020 Case Laws Service Tax

Consulting Engineer Service - There are no merits in the submissions made by the learned Chartered Accountant to effect that since the value of services received by the.....
June 12, 2020 Case Laws Service Tax

Extended period of limitation - From the facts as available on record specifically the correspondences with CBEC, the issue involved in those correspondences were in......
June 12, 2020 Case Laws Service Tax

Classification of services - Throughout Appellants were providing for “provision and transfer of information and data processing” and these are provided in relation to......
June 12, 2020 Case Laws Central Excise

CENVAT Credit - input services - appellant manufactures intermediate chemicals Phthalic Anhydride for their own another unit - the appellant have rightly taken the......
June 11, 2020 Circulars DGFT

Advisory on fake Email IDs/Websites/Persons claiming to be government officer/official responsible for DGFT/GSTN refunds or providing the services for issuance of IEC......
June 11, 2020 Circulars GST

Clarification in respect of levy of GST on Director’s remuneration - Reg. - CGST - Circular
June 11, 2020 Circulars GST

Clarification on refund related issues - CGST - Circular
June 11, 2020 Case Laws GST

Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject......
June 11, 2020 Case Laws Income Tax

Exemption u/s 11 - the immovable property was sold and the amount of the sale proceeds were donated to the corpus of the other charitable society/trust. Section 11(1)(a)....
June 11, 2020 Case Laws Income Tax

Unexplained investments - assessee had declared income u/s 44AD - AO has not considered the opening cash and bank balances and only the profits declared is considered as....
June 11, 2020 Case Laws Income Tax

Addition of unsecured loan from its employees as unexplained cash credit - employees’ identity cards were produced before the AO and the nominal amount collected from......
June 11, 2020 Case Laws Income Tax

Validity of reopening of assessment - Information about huge cash deposit in the bank account - AO did not have any information about what kind of business assessee is......
June 11, 2020 Case Laws Customs

Rejection of declared value - import of bitumen 60/70 packed in iron drums - Since the declared value matches with the already accepted assessable value of the goods at.....
June 11, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - In respect of the invoices raised in the year 2013 the prescribed period of limitation being three years in terms of Article 137......
June 11, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP or liquidation of company - there is hardly any possibility of any Resolution plan likely to be received during first stage of CIRP, if initiated, and....
June 11, 2020 Case Laws Service Tax

Provision of service or not - Performing statutory functions - Development and maintenance of Industrial area - providing various taxable Services - The appellant is a......
June 11, 2020 Case Laws Central Excise

Clandestine removal - MS Flat - demand based on loose papers recovered during search, the physical verification of stock, its weighment and the admission of the director....
June 11, 2020 Case Laws Central Excise

CENVAT Credit - it is absolutely clear that the appellant was not maintaining the separate accounts of inputs/input services despite manufacturing dutiable as well as......
June 10, 2020 Case Laws Income Tax

Exemption u/s 54F - Assessment Year in which the amount is taxable where the assessee had not constructed the house property within the period of 3 years - it will be......
June 10, 2020 Case Laws GST

Time limitation for filing appeal before the GST tribunal - the petitioner can invoke the remedy of filing appeal before the Tribunal in terms of the provisions of the......
June 10, 2020 Case Laws GST

Jurisdiction to issue Attachment Order - Rule 159(5) of the Central Goods and Services Tax Rules, 2017 - GST authority directed to decide the objections filed under Rule....
June 10, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - ingenuine loss - AO had tangible material, clear-cut information about the change of client code of assessee by TCG stock broking Ltd,.....
June 10, 2020 Case Laws Income Tax

Correct head of income - profit on sale of land /immovable property - business income or capital gain income - Correct head of income - profit on sale of land /immovable....
June 10, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 54F - construction of new residential house - there is no bar in claiming the deduction u/s 54F of the Act against the......
June 10, 2020 Case Laws Income Tax

Addition on account of under valuation of closing stock of Yarn - none of the authorities below have given direction to revise the value of the opening stock of the......
June 10, 2020 Case Laws Income Tax

Addition of unexplained/unsecured loans/cash credit - All the transactions have passed through the eyes of the auditor who has issued tax audit report u/s 44AB of the......
June 9, 2020 Case Laws GST

Liability of GST - leased premises for cold storage purpose of agriculture produce on leasing charges - cold storage leased on rent - providing non-residential property.....
June 9, 2020 Case Laws Income Tax

MAT Computation - book profit adjustments - While passing the order, the tribunal has misconstrued the relevant statutory provisions. It is also pertinent to note that......
June 9, 2020 Case Laws Income Tax

Assessment u/s 153A - disallowing exemption u/s 80-1B (11C) - It has to be pointed out that any tax holiday can be granted to a person who declares a truthful return. It....
June 9, 2020 Case Laws Income Tax

Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund......
June 9, 2020 Case Laws Income Tax

Unexplained cash credit under section 68 - Once the assessee is able to prove that the money received by it was returned in the subsequent assessment year in the account....
June 9, 2020 Case Laws Income Tax

Penalty u/s 271(l)(c) - The assessee has immediately on receipt of the notice u/s 142(1) has revised the computation of income restricting the deduction claimed u/s 54F.....
June 9, 2020 Case Laws Income Tax

Disallowance of bad debt - the assessee has shown such bad debts as debtors in the earlier assessment years which was subject to the scrutiny assessment u/s 143(3) and......
June 9, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of Capital gain under the provisions of section 45(3) and Disallowance of the interest expenses - the assessee himself suo-moto revised.....
June 9, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - non disclosure of capital gain - whether the income was taxable in the assessment year 2012-13 as the land in dispute was handed over to the......
June 9, 2020 Case Laws Income Tax

Nature of subsidy received - Capital or revenue receipt - Though the principles of res judicata doesn’t apply in the income tax proceedings, however, it has also been......
June 9, 2020 Case Laws Customs

Revocation of Customs Broker license - As per the Commissioner, the appellant has not brought to the knowledge of the Department that IEC holders have lent their IECs to....
June 9, 2020 Case Laws Central Excise

Valuation - Physician Samples - the sales are to industrial consumers and are not sold / supplied to retail consumers. By this logic also, the provisions of Section 4A......
June 8, 2020 Case Laws GST

Classification of goods - preparation of Whole Wheat parota and Malabar parota - even if the applicant’s argument of classification of impugned products under heading......
June 8, 2020 Case Laws GST

Classification of services - Online Information and Database Retrieval Services or not - self-administered test taken by the candidates - taxability - The service......
June 8, 2020 Case Laws VAT and Sales Tax

Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the......
June 8, 2020 Case Laws Customs

100% EOU - Export of substandard capital goods/machinery to Singapore by falsely declaring the item exported as Capital Goods - in view of the live connect of conspiracy....
June 8, 2020 Case Laws GST

Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring.....
June 8, 2020 Case Laws Income Tax

Tax liability towards Interest on Income Tax Refund - The argument of the assessee is that since interest paid u/ss.234B, 234C &. 234D is not allowable as a deduction......
June 8, 2020 Case Laws Income Tax

Assessee-in-default' for non-deduction of tax at source u/s 194J of the Act on roaming charges paid to other telecom operators - Once, the assessee is treated as......
June 8, 2020 Case Laws Income Tax

Deduction u/s 80P(2) - If it is found that the fixed deposit has not been made from surplus funds or it has been made from the own funds which were kept for marketing......
June 8, 2020 Case Laws Income Tax

Disallowance under various heads of expenses - adhoc disallowance by disallowing 20% of the expenses - When the assessee is unable to produce the bills and vouchers, the....
June 8, 2020 Case Laws Income Tax

Income accrued in India - Capital gain - the new double taxation avoidance agreement has come into force much letter then the transaction took the place. In the new......

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F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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