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Highlights / Annotations / Catch Notes For June

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1 ....47 48 49 505152 53 54 55........ 127

June 30, 2020 Case Laws GST

Job-Work - minor additions or not - other inputs,e.g. air, water etc., procured by the Appellant, i.e. JEL, which are essentially required for the generation of power -.....
June 30, 2020 Case Laws GST

Levy of GST - Eligibility to claim - Input Tax Credit (ITC) - the construction and maintenance of the roads within the residential complex of the factory estate are in......
June 30, 2020 Case Laws GST

Reversal of Input Tax Credit (ITC) - o deduction on account of liquidated damages from supplier’s dues - the Appellant was rightful in challenging the ruling pronounced.....
June 30, 2020 Case Laws Income Tax

Levy of penalty u/s 234E - Rectification u/s 154 - for the A.Y. 2014-15 - the demand notices under Section 200A by the respondent-authority for intimation for payment of....
June 30, 2020 Case Laws Income Tax

Interest received on compensation/enhanced compensation u/s 28 and 34 of the Land Acquisition Act - The compensation being exempt u/s 10(37) of the Act is not disputed......
June 30, 2020 Case Laws Income Tax

Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him.......
June 30, 2020 Case Laws Income Tax

Disallowance of depreciation on technical know-how - principle of consistency - the entire expenses directed to be treated as capital in nature and depreciation be allowed on the same.
June 30, 2020 Case Laws Income Tax

Addition of commission paid owing to the absence of details of the persons to whom the commission has been paid - prima facie genuineness of expenditure is in doubt -......
June 30, 2020 Case Laws Insolvency and Bankruptcy

Jurisdiction - Infringement of the Copyright of successful bidder - defendant is a State owned company - the dispute raised in the present suit falls within the ambit of....
June 30, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - The Directors acted wholly illegally once moratorium had been applied, in going ahead and withdrawing monies from the accounts at the back of IRP by even.....
June 30, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - There is nothing on record to show that the RP manipulatively conducted the bidding process. It is also clear that the role of the......
June 30, 2020 Case Laws VAT and Sales Tax

Principles of Natural Justice - non-service of notice but assessment order served - suppression of sales turnover - It is well settled that the electricity consumption......
June 29, 2020 Case Laws GST

Determination of value of second hand goods - Applicability of Rule 32(5) of CGST Rules,2017 - sale of Paintings bought from individual collectors and connoisseur -......
June 29, 2020 Case Laws Income Tax

Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the......
June 29, 2020 Case Laws Income Tax

LTCG - valuation of the property to the DVO - Valuation report given by the DVO cannot be ignored. Since the DVO himself valued the property which is less than the value....
June 29, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - effective date for determination of substantial share holding - one can file belated return with the ROC along with "late fee" as......
June 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - A combined reading of Sections 8 and 9 of the 'I&B Code' leaves no room for doubt that the payment of unpaid operational debt has to be unqualified.....
June 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It is clear that on the day of filing the petition U/S 7 of the Code, there was a subsisting liability on the corporate......
June 29, 2020 Case Laws Central Excise

Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be......
June 27, 2020 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - CIRP process - Even though the suspended Board of Directors has a right to attend the meeting and may offer any suggestion but they cannot....
June 27, 2020 Case Laws Income Tax

Ingenuine Commission expenses - The agents have included the receipts in their return of income and that there was no evidence to show that the money has come back to......
June 27, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Starting of the CIRP against a functional company is a serious matter and parties cannot be allowed to play hide and seek - We propose to impose......
June 27, 2020 Case Laws GST

Classification of goods - Fortified Rice Kernels (FRK) - the FRK manufactured by the appellant do not have essential character of natural Rice - The moment the Rice is......
June 27, 2020 Case Laws GST

Supply of goods or not - transport of money by cash-carry vans - goods or not - levy of GST - the compliance of the guidelines issued by the RBI will not detract the......
June 27, 2020 Case Laws Income Tax

Stay petition - recovery proceedings - condition of deposit of 25% within a period of six months - CIT(A) directed to hear the appeal within a period of six months as......
June 27, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reason to believe - Undisclosed share transactions - It cannot be said that Petitioner did not disclose fully and truly all....
June 27, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Assessee has discharged the primary onus to demonstrate fulfilment of primary ingredients of Sec.68 and it was incumbent upon....
June 27, 2020 Case Laws Income Tax

Taxable income - Relevant assessment year - if the assessee is paying tax at the maximum marginal rate for the preceeding year as well as for the year under......
June 27, 2020 Case Laws Income Tax

Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?....
June 27, 2020 Case Laws Income Tax

Revision u/s 263 - referring specified domestic transaction to the TPO - since clause (i) of section 92BA never existed in the statute book therefore, ld PCIT cannot......
June 27, 2020 Case Laws Income Tax

Grant of depreciation on Solar Power Plant (“SPP”) - Year of assessment - block of asset - On account of some technical ground, if it is denied in this year, then it......
June 26, 2020 Case Laws GST

Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - Once it has been established that the Appellant......
June 26, 2020 Case Laws GST

Validity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its “food processor” product - Petitioner is directed to deposit......
June 26, 2020 Case Laws GST

Profiteering - purchase of a flat in the Respondent’s project “Vedantam” - allegation that the Respondent had not passed on the benefit of Input Tax Credit which had......
June 26, 2020 Case Laws Service Tax

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner....
June 26, 2020 Case Laws Service Tax

Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed....
June 26, 2020 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - assessee has been taken the plea consistently that provisions of Section 2(22)(e) of the I.T. Act, 1961, would not apply in the.....
June 26, 2020 Case Laws Income Tax

Reopening of assessment - addition in respect of receipt of share capital money as accommodation entry, the doubts of the A.O. have not been cleared by the assessee at......
June 26, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - non specification of charge - defective notice - Merely because the assessee claimed the expenditure by virtue of a change of head of income and.....
June 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 69/69C - Unexplained expenditure - assessee has paid fees/capitation fee and donation to a Medical College for admission......
June 26, 2020 Case Laws Income Tax

Revision u/s 263 - The type, nature and extent of investigation is the prerogative of the Assessing Officer. Pr. CIT, cannot, in our view, invoke his power u/s 263 for......
June 26, 2020 Case Laws Income Tax

Exemption u/s 11 - activity of the assessee of letting out gallery frequently for a price - Whether qualify as being called in the nature of charity - Proviso to Section....
June 25, 2020 Case Laws GST

Nature of supply / transaction - Development of land - Lease of property or supply of works contract for construction of flat - The appellant pleaded that the activity......
June 25, 2020 Case Laws Central Excise

Redemption of confiscated goods - Process amounting to manufacture or not - activity of affixing holograms on the CFLs (revalidation process) carried out by the......
June 25, 2020 Case Laws Indian Laws

Dishonor of Cheque - Framing of Charges - Vicarious Liability against the company or not - A demand notice was served only on the petitioner/accused, there was no demand....
June 25, 2020 Case Laws Income Tax

Surplus arising on prepayment of deferred sales tax loan at net present value (NPV) - Whether a capital receipt which cannot be termed as remission on cessation of a......
June 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons which were supplied to the petitioner were not the actual reasons and the objections which were taken by the petitioner were......
June 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act......
June 25, 2020 Case Laws Income Tax

Unexplained investment - Tax value of certain assets received by it free of cost under Section 28(iv) - Therefore, the addition u/s. 69 of the Act cannot be sustained. -....
June 25, 2020 Case Laws Income Tax

Unexplained loan creditors u/s 68 - If the assessee filed ample evidences to discharge the burden carted upon him and the assessing officer fails to bring any material......

1 ....47 48 49 505152 53 54 55........ 127

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

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