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Highlights / Annotations / Catch Notes For June

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June 6, 2020 Case Laws GST

Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec.......
June 6, 2020 Case Laws GST

Imposition of GST and penalty - transfer of goods - transfer of consignment only for “demo approval” - section 7 of IGST Act - Since the impugned order is a non-speaking....
June 6, 2020 Case Laws Income Tax

Income accrued in India - sale of shares in Flipkart - DTAA between India and Mauritius - the entire arrangement made by the applicants was with an intention to claim......
June 6, 2020 Case Laws Income Tax

Deduction u/s 80-O - royalties, etc. - Merely for having a contract with a foreign enterprise and mere earning foreign exchange does not ipso facto lead to the......
June 6, 2020 Case Laws Income Tax

ITAT deleted additions in Block assessment - Surprisingly for the Grounds raised before the learned Tribunal that the undisclosed income did not belong to the Assessees.....
June 6, 2020 Case Laws Income Tax

Condonation of delay - delay in filing revision petition u/s 264 - CIT(A) has given proper reasons for refusing to condone the delay. In fact, the assessee has taken......
June 6, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for......
June 6, 2020 Case Laws Income Tax

Recognition u/s 80G - already granted registration u/s 12AA - trust is generating surplus year after year and majority of receipts are by way of tuition fee and others......
June 6, 2020 Case Laws Customs

Classification of imported goods - yeast extract, Egyptian Basil, Soy Sauce Powder etc. - Whether the customs authorities are empowered to differ the classification as......
June 6, 2020 Case Laws Customs

Valuation of imported goods - software tools and softwares - the original adjudicating authority need to undertake a detailed examination of the individual software and.....
June 6, 2020 Case Laws Customs

Revocation of Customs Broker License - Limitation prescribed under Regulation 17 of CBLR, 2018 - A perusal of Regulation 17 clearly shows that the period of limitation......
June 6, 2020 Case Laws Central Excise

Refund of CENVAT Credit - export of goods - The condition 5 of the aforesaid Notification No. 11/2002-CE (NT) does not mean that the appellant should not be able to......
June 6, 2020 Case Laws Central Excise

CENVAT Credit - the Cenvat credit of service tax paid on rental charges of warehouse cannot be denied as the same is admissible in respect of service provided by them to....
June 6, 2020 Case Laws VAT and Sales Tax

Reduction in tax liability - payment of tax at compounded rate - The assessee with open eyes applied under the scheme and obtained permission. There was no cause for any....
June 6, 2020 Case Laws Customs

Advance Authorization Scheme - restrictions upon issuance of the advance authorisation for the Gold Medallions and Coins - Power of DGFT - The categorisation or......
June 5, 2020 Case Laws Income Tax

TDS u/s 195 - Since “Business connection” of Buhler AG, Switzerland in India and “M/s BIPL, Bangalore” is established beyond doubt, the income portion in the transaction....
June 5, 2020 Case Laws Income Tax

Denial of registration u/s 12A - Charitable activity u/s 2(15) - Since the funds were given to Other Educational Society for running of similar activities on behalf of......
June 5, 2020 Case Laws Income Tax

Exemption u/s 11/12 - corpus donations - exemption to incomes of charitable trust - the investment in land had been made out of general donations, which fact has......
June 5, 2020 Case Laws Income Tax

Disallowing interest paid on borrowed monies - loan from related persons - Section 40A(2)(b) does not envisage the complete disallowance of expenditure unless it is......
June 5, 2020 Case Laws Income Tax

Addition u/s 69C - expenditure stated as “MLA Balance” - illegal amount to be paid - It is submitted that, the amounts do not reflect payments already made. There are......
June 5, 2020 Case Laws Customs

Restriction on import of Palm oil through Kochi Port - Ld. Commissioner erred in holding that no redemption fine could be levied as the goods were not physically......
June 5, 2020 Case Laws Service Tax

Refund of Service Tax - services used in export of goods - merely because registration was not mentioned in the invoices it does not mean that appellant has not used the....
June 5, 2020 Case Laws Service Tax

Classification of services - BAS - to capture the data and photograph of applicants for the driving licences as well as learning licences and to prepare a smart......
June 5, 2020 Case Laws Central Excise

Levy of penalty - re-credit of CENVAT Credit - Furnace Oil used as “fuel” in the manufacture of both dutiable and exempt goods (Wood Pulp) - re-taking of the credit by......
June 5, 2020 Case Laws VAT and Sales Tax

Levy of VAT - Medical services for in house patients - stents, valves, medicines, x-ray and other goods used while treating their in house patients - works contracts or.....
June 5, 2020 Case Laws Indian Laws

Execution of foreign arbitration award - two-tier arbitration process - when the legal submissions of 75 pages were sent even beyond the time that was granted, the......
June 4, 2020 Case Laws GST

Search and Seizure - seizure of Mentha Oil - approach to appropriate authority under Uttar Pradesh Goods and Services Tax Act, 2017 - petitioners has submitted that......
June 4, 2020 Case Laws GST

Grant of bail - issuance of fake invoices giving benefit to companies who availed benefit of of ITC - the offence alleged against the accused petitioners is compoundable....
June 4, 2020 Case Laws GST

Profiteering - supply of Fogg Deo Fougere BX 150 ml - allegation that the benefit of tax reduction not passed on - the DGAP has calculated the amount of net higher sales....
June 4, 2020 Case Laws Income Tax

TDS on amount appropriated towards the Pension Fund Corpus - sums paid by the fourth respondent Bank to the members of the petitioner Association towards salary and......
June 4, 2020 Case Laws Income Tax

Loss on pictures - bad debts - the assessee has claimed to incurred Loss due to non-recovery of advances and therefore, claimed it as loss which is not impermissible under the law.
June 4, 2020 Case Laws Income Tax

TP Adjustment - Selection of MAM - transactional net margin method is the most appropriate method, the TPO is directed to examine the international transactions entered.....
June 4, 2020 Case Laws Income Tax

Subsidy receipt - Merely because the amount of subsidy was equivalent to 75% of the sales tax paid by the beneficiary does not imply that the same was in the form of......
June 4, 2020 Case Laws Income Tax

PE in India - India-Spain DTAA - business profit carried out through PE - Services rendered from outside India - there is no Permanent Establishments during the relevant....
June 4, 2020 Case Laws Customs

Valuation of imported goods - industrial valves of various types - Related party - Appellate Authority did not discuss on the methodology to arrive at the import price......
June 4, 2020 Case Laws Customs

Classification of imported goods - Squalene - CIFT and Customs Laboratories have reported that the impugned product is fish oil. Therefore, we find that it cannot be......
June 4, 2020 Case Laws Companies Law

Disqualification from appointment as a Director - it would be appropriate for the petitioner to make a representation before the Registrar of Companies, Guwahati being......
June 4, 2020 Case Laws Service Tax

Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any.....
June 4, 2020 Case Laws Service Tax

Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor......
June 4, 2020 Case Laws VAT and Sales Tax

Payment of amount due to the Government - priority of charge arising out of sales tax arrears, vis-a-vis the arrears due to others including the petitioner mortgagee -......
June 4, 2020 Case Laws VAT and Sales Tax

Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access....
June 3, 2020 Case Laws GST

Profiteering - supply of “Food Processor” - allegation that the benefit of GST at the time of implementation of the GST, is not passed on - contravention of section 171.....
June 3, 2020 Case Laws Income Tax

Revision u/s 263 - estimation of income - Entire exercise of the fact finding in the form of estimation of income under the powers conferred upon the Assessing......
June 3, 2020 Case Laws Income Tax

Benefit of deduction u/s 80IAB - Belated filing of returns - By permitting the Assessing Officer to scrutinize the Income Tax Return filed belatedly by the petition, the....
June 3, 2020 Case Laws Income Tax

Disallowance under section 14A read with rule 8D - no expenses were incurred toward earning of dividend income shares of Dabur India Ltd, which was a strategic......
June 3, 2020 Case Laws Income Tax

Computation of Capital gain - Section 50C applicability - first proviso to Section 50C of the Act, is applicable retrospectively. It does not create any new right......
June 3, 2020 Case Laws Customs

Jurisdiction - appeal to High Court - appropriate forum - Smuggling - Provisional release of gold jewellery - Allegations in a Show Cause Notice are merely allegations,.....
June 3, 2020 Case Laws Customs

Valuation of imported goods - Aluminium Scrap - rejection of declared value - These imports were made subsequent to the imports made in earlier order therefore, the......
June 3, 2020 Case Laws Customs

Classification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - In the absence of evidence that the imported goods meet with all the......
June 3, 2020 Case Laws Customs

Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -....

1 ....52 53 54 555657 58 59 60........ 127

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

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

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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