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Highlights / Annotations / Catch Notes For June

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June 20, 2020 Case Laws GST

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within......
June 20, 2020 Case Laws GST

Classification of goods - [J.J.'s] POPCORN (put up in unit container and bearing a registered brand name) - Since it is not Corn flakes (tariff item 1904 10 10), Paws,......
June 20, 2020 Case Laws GST

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax......
June 20, 2020 Case Laws GST

GST Transition Credit - respondents directed to accept manual filing of the GST Transition Credit applications as well as to reopen the concerned website, enabling all......
June 20, 2020 Case Laws Income Tax

Penalty levied u/s. 271B - Defective notice - vague and unspecific notice - failure to furnish the audit report u/s 44AB before the due date - Notice proposing penalty......
June 20, 2020 Case Laws Income Tax

Relief u/s 91 in respect of foreign taxes paid by the appellant - Tax u/s 115JB - MAT applicability - credit for tax paid in foreign country should be allowed even when.....
June 20, 2020 Case Laws Income Tax

Delay in employee contribution to P.F. - Disallowance u/s 36(1)(va) read with section 2(24)(x) - The onus is on the assessee to prove that it is eligible for deduction......
June 20, 2020 Case Laws Income Tax

Revision u/s 263 - speculative loss in view of Section 43(5) - transactions were duly backed by contract notes, transactions were entered into by account payee cheque.......
June 20, 2020 Case Laws Income Tax

Rectification u/s 154 - Rate of tax u/s 115BBE on undisclosed investment - AO has not invoked the provisions of section 69 at first place while passing the assessment......
June 20, 2020 Case Laws Income Tax

Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not......
June 20, 2020 Case Laws Customs

Cancellation of summons - Jurisdiction - Import of jewellery in violation of Baggage Rules - High Profile case - Connivance of the Police officers - The customs......
June 20, 2020 Case Laws Customs

Forged import licence - Imposition of penalty - Though the WPC approvals were not appropriately issued, the investigations have not brought out categorically whether the....
June 20, 2020 Case Laws Insolvency and Bankruptcy

Disciplinary Action - Duty of the IP to appoint registered valuers to determine the fair value and liquidation value of the Corporate Debtor - Appointment of valuers -......
June 20, 2020 Case Laws Indian Laws

Arbitration agreement - Applicability on the party who is not the signatory of the agreement - Scope of Section 9 of the Arbitration and Conciliation Act, 1996 - The......
June 19, 2020 Case Laws GST

Classification of supply - Rate of Tax - to be treated as original works or not - y. The principal supply would be the goods i.e. the AFC system as a whole. Thus, the......
June 19, 2020 Case Laws GST

Works Contract - Composite Supply - The supply of the maintenance and management services to be provided post implementation of the AFC system under proposed contract......
June 19, 2020 Case Laws GST

Requirement of GST registration - medical store run by Charitable Trust - sale of medicine by the applicant is a taxable supply of goods. Applicant is providing......
June 19, 2020 Case Laws GST

Computation of threshold limit for the purpose of GST registration - Interest received on PPF Account / Saving Bank Account / Personal loan account should be considered.....
June 19, 2020 Case Laws GST

Levy of GST - sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage.....
June 19, 2020 Case Laws GST

Classification of goods - Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing - The goods which fall under Chapter 3919, as in the......
June 19, 2020 Case Laws GST

Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit......
June 19, 2020 Case Laws GST

Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering......
June 19, 2020 Case Laws GST

Reopening of portal for claiming CENVAT Credit - The respondents are directed to ensure compliance of the captioned judgment by 19.06.2020, particularly since the cut of....
June 19, 2020 Case Laws Income Tax

Depreciation on ATM - whether ATMs are computers and are eligible for 60% depreciation? - Yes - ATMs are computers and are entitled to higher rate of depreciation.
June 19, 2020 Case Laws Income Tax

Expenditure incurred on lease hold property for improvements - revenue or capital expenditure - The assessee therefore, got the business advantage and therefore, the......
June 19, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reasons to believe - The non-rejection of the explanation in the Assessment Order would amount to the Assessing Officer......
June 19, 2020 Case Laws Income Tax

Correct head of income - income arising on sale of shares held as capital asset after conversion from stock in trade - business income or capital gains - Tribunal erred.....
June 19, 2020 Case Laws Income Tax

Income accrued in India - Characterization of income - 'Salary' or 'Profit in lieu of Salary' OR 'Business income' - The amount paid to the employees under the non......
June 19, 2020 Case Laws Income Tax

Revision u/s 263 - AO has adopted one of the courses permissible in law and even if it has resulted in loss to the revenue, the said decision of the AO cannot be treated....
June 19, 2020 Case Laws Income Tax

Capital gain computation - reference made u/s 55A - value of immovable property determined by the District Valuation Officer - pre-amended section 55A(a) is applicable......
June 19, 2020 Case Laws Customs

Valuation - rejection of declared value - import of Synthetic Rubber PBR Non Oil Off Grade Loose Lumps in Super Sacks Packing - The Department has failed to show any......
June 19, 2020 Case Laws Customs

EPCG Scheme - import of the Mercedes car - allegation for use for personal purpose of director - no evidence have been adduced by the Department to sustain their claim......
June 19, 2020 Case Laws Service Tax

Demand of service tax - corporate guarantee - The appellant is not liable to pay any service tax on corporate guarantee provided by the appellant to various......
June 19, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - iron ore fines which emerges during the course of manufacture of sponge iron ore are in unavoidable and inevitable by-product and therefore......
June 18, 2020 Case Laws Income Tax

Expenditure on obtaining license for use of accounting software - revenue or capital expenditure - the assessee has not purchased the software but has purchased the......
June 18, 2020 Case Laws Income Tax

TDS u/s 195 - There should be a “debt claim and ‘form’ such claim income should arise to qualify as ‘interest’. Thus the word ‘debt claim “predicate the existence of......
June 18, 2020 Case Laws Income Tax

Addition u/s 41(1) or u/s 28 - waiver of working capital loan - In respect of principal amount, though the assessee has gained the benefit by way of one time settlement.....
June 18, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Defective notice - the A.O. merely mentioned at the bottom of the assessment order after computing the income that “penalty proceedings......
June 18, 2020 Case Laws Customs

Import of Gold Jewellery - Baggage Rules - On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the......
June 18, 2020 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - Since, liquidation proceedings as a going concern is already on from July 2019 and there is always scope for Resolution Applicants to opt.....
June 18, 2020 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Whether the income tax department is a Secured Creditor. - It is upto the Liquidator to decide in terms of the I&B Code-V - Income Tax Department......
June 18, 2020 Case Laws VAT and Sales Tax

Stay of collection of the disputed tax - Since it is not disputed by the learned Special Counsel for Commercial Tax that petitioner had already deposited 2/3rds of the......
June 17, 2020 Case Laws GST

Transition of available Input Tax Credit - revision of Form GST TRAN-1 - The case before us is one where there is a complete lack of understanding and fairness on the......
June 17, 2020 Case Laws GST

Permission to petitioner to file revision of GST TRAN-1 - Whether there is a procedural lapse or otherwise, is the aspects to be gone into and decided by the competent......
June 17, 2020 Case Laws GST

Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having....
June 17, 2020 Case Laws Income Tax

Interest u/s 234B and 234C - appellant has offered the cash seized as advance tax against the liability in block assessment - tribunal ought to have held the date of......
June 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - AO raised a suspicion, as mentioned in the reasons itself, regarding the source of the capital being not genuine or that it may be a......
June 17, 2020 Case Laws Income Tax

Addition of protective assessment - CIT (A) has clearly mentioned that the impugned amount related to the company and the protective addition was solely u/s 179 of the......
June 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - once the additions are not made on the issue for which the notice was issued, the AO is not permitted to make any other addition,......
June 17, 2020 Case Laws Income Tax

Disallowance while computing the profit u/s 115JB - disallowance limited on an ad-hoc basis @ 1 % of the exempted income under the clause (f) to Explanation-1 of Sec.......

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