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Highlights / Annotations / Catch Notes For July of 2020

Home Highlights July July 2020 Year 2020

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Showing 1 to 50 of 339 Records

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

July 31, 2020 Notifications GST

E-invoicing threshold raised to 500 crores for registered persons; SEZ units remain exempt from this requirement.
July 31, 2020 Case Laws GST HC

High Court Rules Denial of ITC Refund on Input Services Ultra Vires to Section 54(3) of CGST Act 2017.
July 31, 2020 Case Laws Income Tax HC

High Court Overrules Tribunal, Recognizes Automatic Transfer of Appeals in Company Amalgamation Case.
July 31, 2020 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision Allowing Assessee to Claim Contrived Losses in Block Assessment Proceedings.
July 31, 2020 Case Laws Income Tax AT

Appellant's River Diversion and Line Shifting Costs Classified as Revenue Expenditures, Allowable for Tax Deduction.
July 31, 2020 Case Laws Income Tax AT

No Capital Gain Tax on Amount from Family Settlement Without Tenancy Right, Court Concludes.
July 31, 2020 Case Laws Income Tax AT

Taxpayer Faces 30% Penalty u/s 271AAB for Additional Income Assessed u/s 69B of Income Tax Act.
July 31, 2020 Case Laws Income Tax AT

TCS Credit Granted After Rectification u/s 154 for Discrepancy in Taxpayer's Name Verification.
July 31, 2020 Case Laws Income Tax AT

Interest Income Double Taxation Error: Assessee Not Penalized for Not Filing Revised Return for Earlier Assessment Year.
July 31, 2020 Case Laws Income Tax AT

Tribunal Rules AO Must Conduct Further Inquiries on Land Sale; Individual Not Liable for Owners' Non-Appearance u/s 254.
July 31, 2020 Case Laws Income Tax AT

Employee Stock Ownership Plan (ESOP) Deduction: Calculate Difference Between Exercise Price and Market Price for Tax Purposes.
July 31, 2020 Case Laws Customs AT

Dispute Over Tariff Classification for Child Parts of Motor Vehicle Seats: Heading 9401 vs. 8708 for Customs Duties.
July 31, 2020 Case Laws Customs AT

Appellant allowed to cross-examine witnesses except Senior Investigation Officer due to integral role in investigation process.
July 31, 2020 Case Laws Customs AT

Importer Denied Condonation for 110-Day Delay in Appeal Over Alleged Mis-declaration of Memory Cards as UPS Units.
July 31, 2020 Case Laws Service Tax AT

Appellant's Services Under Cost-Sharing Arrangement Not Taxable Due to Mutuality and Lack of Consideration: SCN Deemed Unsustainable.
July 31, 2020 Case Laws Service Tax AT

Show Cause Notice Quashed: No Grounds for Extended Limitation Period; Appellants Receive Reduced Penalty.
July 31, 2020 Case Laws Central Excise AT

CENVAT Credit Reversal: No Need to Exercise Options on First Day of Financial Year, Rules 6(3)(i) & 6(3A) Explained.
July 31, 2020 Case Laws Indian Laws HC

Court Rejects Petition on Advocates' Exclusion from MSME Act's "Professionals" Definition; Not a Public Interest Litigation.
July 30, 2020 Case Laws Income Tax HC

Hotel Room Renovation Costs Classified as Revenue Expenditure, Not Capital, No Remand Needed.
July 30, 2020 Case Laws Income Tax AT

Penalty Confirmed: Assessee Fails to File Return, Income Exceeds Non-Taxable Limit u/s 271F, No Reasonable Cause Given.
July 30, 2020 Case Laws Income Tax AT

Appeal Delay of 349 Days Due to Appellant's Error, Not Willful Default; Condonation Request Should Be Accepted.
July 30, 2020 Case Laws Income Tax AT

Reassessment u/ss 147/148 invalidated; original grounds absent, disputed addition on construction costs unjustified.
July 30, 2020 Case Laws Income Tax AT

Revision Upheld u/s 263: Assessing Officer Failed to Address Gross Receipts Mismatch in Form 26AS During Assessment.
July 30, 2020 Case Laws Insolvency and Bankruptcy AT

Court Upholds CoC's Decision: No Grounds to Challenge Approval of SPTL's Plan; Process Deemed Fair and Proper.
July 30, 2020 Case Laws VAT and Sales Tax HC

Sales Tax Officer Cannot Withhold Refund Without Commissioner's Order u/s 39 of VAT Act.
July 30, 2020 Case Laws VAT and Sales Tax HC

Section 19(20) ITC Reversal Not Applicable for 2008-09; Provision Enacted from August 19, 2010 Only.
July 29, 2020 Case Laws Income Tax HC

High Court Upholds Relief for Assessee, Dismisses Re-imposition of Penalty u/s 271(1)(c) of Income Tax Act.
July 29, 2020 Case Laws Income Tax HC

Court Rules Against Double Taxation on Deemed Dividend u/s 2(22)(e) of Income Tax Act.
July 29, 2020 Case Laws Income Tax HC

Court Remands Case on Foreign Currency Hedging Losses to Assessing Authority; No Substantial Question of Law Found Yet.
July 29, 2020 Case Laws Income Tax HC

Holding Company Qualifies for Land Transfer Exemption u/s 47(v), Despite Shares Held by Nominees.
July 29, 2020 Case Laws Income Tax AT

Court Allows New Evidence in Income Tax Case; Significant Impact on Outcome Expected for Assessee's Justice.
July 29, 2020 Case Laws Income Tax AT

Tribunal Upholds TNMM for Transfer Pricing Adjustments for 2005-2008; Consistent with Previous Rulings on Taxpayer's Case.
July 29, 2020 Case Laws Income Tax AT

Section 153C Notice Invalid: Seized Material Not Belonging to Assessee Can't Initiate Proceedings.
July 29, 2020 Case Laws Income Tax AT

Section 54 Deduction Denied for Property in Son's Name, Despite Precedent Allowing for Wife's Name.
July 29, 2020 Case Laws Service Tax AT

Reimbursement of Expenses Excluded from Assessable Value for Service Tax in Pure Agent Services Case.
July 29, 2020 Case Laws Central Excise HC

Court Orders 6% Interest Until Consumer Welfare Fund Credit, Then 18% Until Payment; Excess Recovered from Officers.
July 28, 2020 Case Laws Income Tax HC

Legal Fees for Transactions Involving Capital Assets: Not Automatically Capital Expenditure. Nature of Expense Assessed Separately.
July 28, 2020 Case Laws Income Tax HC

Petitioners Allowed to Present Additional Evidence u/s 391 CPC for Concealed Income Case u/ss 276C(2) & 278B ITA.
July 28, 2020 Case Laws Income Tax AT

Indian Management Service Fees Not Classified as Royalty; No Technical Knowledge Transferred to SurfGold, Additions Deleted.
July 28, 2020 Case Laws Income Tax AT

Assessee challenges default order for not deducting TDS; disputes time limit u/s 201(1) and 201(1A).
July 28, 2020 Case Laws Income Tax AT

Assessing Officer Reopens Case to Address Potential Double Taxation of Appellant's Income from BCCI as AOP Member.
July 28, 2020 Case Laws Income Tax AT

Double Taxation Avoidance Agreement Overrides Income Tax Act: No Tax on Software Licensing or Hardware Sales.
July 28, 2020 Case Laws Service Tax AT

Penalties u/ss 76 and 78 of Finance Act Dropped After Prompt Payment of Unaware Service Tax Liability.
July 27, 2020 Case Laws GST HC

High Court Rules Detention of Goods Unjustified Due to Proper Invoices and E-Way Bills under GST Rule 46.
July 27, 2020 Case Laws Income Tax HC

Court Denies NIL Rate TDS Certificate u/s 197; Petitioner May Seek Legal Action.
July 27, 2020 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision Granting Section 54F Exemption Despite Missed Deposit Deadline for Capital Gains Account.
July 27, 2020 Case Laws Income Tax HC

High Court Remands Case to ITAT for Fresh Review on Section 271D Penalty and Reasonable Cause u/s 273B.
July 27, 2020 Case Laws Income Tax AT

Tax Return Filed Late u/s 139(4); AO Exceeded Jurisdiction by Reassessing Unrelated Issues.
July 27, 2020 Case Laws Income Tax AT

Taxpayer's Section 10A Deduction Claim Valid Despite Initial Omission of Audit Report in Original Return.
July 27, 2020 Case Laws Income Tax AT

Set-off of Business Losses Against Other Income Heads Requires AO Verification; Additional Ground Admitted for Assessee.

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