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Highlights / Annotations / Catch Notes For July of 2020

Home Highlights July July 2020 Year 2020

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Showing 201 to 250 of 339 Records

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July 15, 2020 Case Laws Service Tax

Extended period of limitation - demand of service tax - By delaying the payment, the appellant would only be liable to pay interest which also cannot be claimed as......
July 15, 2020 Case Laws Central Excise

Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and......
July 15, 2020 Case Laws Central Excise

Clandestine removal - double jeopardy - Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under.....
July 15, 2020 Case Laws Central Excise

Clandestine Removal - No document in the form of receipts of any cash or kind on account of clandestine clearance and sale of goods has been seized from the parties. No.....
July 14, 2020 Case Laws GST

Levy of IGST or SGST & CGST - rate of gst - Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - For....
July 14, 2020 Case Laws GST

Profiteering - sale of Flat - allegation that the benefit of input tax credit not passed on - contravention of section 171 of CGST Act - This Authority under Rule 133......
July 14, 2020 Case Laws GST

Classification of goods - Hand Sanitizers - Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under......
July 14, 2020 Case Laws Income Tax

Revision u/s 263 - the head of assessee’s income derived from its holiday homes i.e. whether it is income from house property as per the PCIT, business income going by......
July 14, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Deduction u/s 80IB(10) - built-up area of some of the residential units in the project was more than the prescribed area of 1000 sq. ft....
July 14, 2020 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - the assessee has successfully demonstrated that the investment in shares to subsidiary company was in furtherance of main......
July 14, 2020 Case Laws Income Tax

Revision u/s 263 - Capital gain computation - On both the issues i.e (i). applicability of sec. 50C to the transfer transaction under consideration; and (ii).......
July 14, 2020 Case Laws Income Tax

Reopening u/s 148 - Unexplained cash credit u/s 68 - AO has not mentioned whether the amount is on account of share capital or loans or expenses. - Addition has been......
July 14, 2020 Case Laws Insolvency and Bankruptcy

Seeking exit from CIRP Process - Respondent No. 2 had arrived at a Settlement with the 'Corporate Debtor' - the factum of Respondents having inter se arrived at a......
July 14, 2020 Case Laws Insolvency and Bankruptcy

Disciplinary proceedings against the IP - Contravention of provisions of the Code, Regulations, and directions issued thereunder by IP - The registration as an......
July 14, 2020 Case Laws Service Tax

Rectification of mistake - typographical order - The mistake as alleged is not at all self evident, hence cannot be called as error apparent on record. As for as the......
July 14, 2020 Case Laws Service Tax

Condonation of delay in filing appeal - In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order.....
July 14, 2020 Case Laws Central Excise

SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The......
July 14, 2020 Case Laws VAT and Sales Tax

Levy of cost of ₹ 50,000 on the petitioner / Deputy Commissioner - Passing a whimsical order against the assessee - there are no reasonable justification to hold......
July 13, 2020 Case Laws GST

Inaction on the part of the respondents of not disbursing the refund amount was owing to the non-functioning of the GST Appellate Tribunal - the petitioner cannot be......
July 13, 2020 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees - benefit of.....
July 13, 2020 Case Laws Income Tax

Method of accounting - Completed contract method of accounts - scope of amendment to Section 145 - Assessee was following completed contract method which was accepted by....
July 13, 2020 Case Laws Income Tax

Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted.....
July 13, 2020 Case Laws Income Tax

Deductibility of the provision for future losses - in the various decisions discussed above it has been held that applicability of AS-7 is acceptable. In this case it......
July 13, 2020 Case Laws Income Tax

Addition u/s 68 - Unsecured Loan - merely filing Nil return by lender, if the sources are clearly established with overwhelming evidences of the bank statements of all......
July 13, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of.....
July 13, 2020 Case Laws Income Tax

Addition towards the ‘Annual Lettable Value‘(“ALV”) of a property owned - property jointly owned by the assessee - as the rent of ₹ 60,000/- ( ½ share) received by....
July 13, 2020 Case Laws Income Tax

Disallowance of deduction u/s 80IC - new unit or came into existence by splitting up or reconstruction of a business already in existence - Principle of consistency -......
July 13, 2020 Case Laws Income Tax

Disallowance of software expenses - Disallowance is in respect of expenditure claimed towards “repairs - computers-annual maintenance” and “Repairs-computers-others” -......
July 13, 2020 Case Laws Customs

100% EOU - Debonding of EOU - Commissioner of Customs (Appeals) dismissed the appeal on the ground that, the petitioner had sought to invoke the provisions of Section 35....
July 13, 2020 Case Laws Companies Law

Maintainability of application - initiation of CIRP - termination of employment - salary and other dues - Since the appointment was made even prior to the incorporation.....
July 13, 2020 Case Laws Service Tax

Levy of Service Tax - Broadcasting service - transmitting signals from outside India - the contention of the Department that the down linking of the signals from the......
July 13, 2020 Case Laws Service Tax

CENVAT Credit - common input services used for taxable as well as exempt goods - It appeared to Revenue that while calculating the percentage of ineligible credit under.....
July 13, 2020 Case Laws Service Tax

Maintainability of application for restoration of case - Bench observed that the Appellant was no longer interested in pursuing the matter and, therefore, dismissed the.....
July 13, 2020 Case Laws Indian Laws

Grant of Moratorium due to COVID-19 pandemic situation - Restraint on respondent from recovering loan repayment instalments/EMI due - RBI Circular dated 27.03.2020 -......
July 11, 2020 Case Laws GST

Maintainability of Advance Ruling application - Classification of goods - goods in respect of which supply being, undertaken or proposed to be undertaken, should be......
July 11, 2020 Case Laws GST

Interpretation of Statute - Renting of accommodation services - meaning of “Per Unit” - since they will be rending out the entire Villa, then each individual Villa may......
July 11, 2020 Case Laws Income Tax

Addition u/s 56(2) (viib) - shares issued to NRI mainly to encourage Foreign Investments - valuation of shares in compliance to Rule 11U - there is no finding of AO or......
July 11, 2020 Case Laws Income Tax

Fall in GP rate - increase in cost of purchase - 95% of sales were made to related parties - Since no explanation was offered by the assessee before the AO regarding......
July 11, 2020 Case Laws Income Tax

TP adjustments - Notional interest income on the loan (interest free) - the said notional interest income on the loans advanced by the assessee to its AE would be......
July 11, 2020 Case Laws Income Tax

Disallowance of prior period expenses - Addition towards ESI payment - provisions of Section 43B of the Act which provides that certain expenditure / payments which are.....
July 11, 2020 Case Laws Income Tax

Denial of exemption u/s 11 & 12 - ‘Charitable Purpose’ as defined u/s. 2(15) - The mere fact that certain fee was charged by the assessee while rendering certain......
July 11, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - after learning about the serious irregularities in the activities of the aforesaid institute, acted in a bonafide manner, and in his return filed....
July 11, 2020 Case Laws Income Tax

Deduction u/s 35(1)(ii) - Provisions of the Act are very clear that the payer (the assessee herein) would not get affected if the recognition granted to the payee had......
July 11, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the......
July 11, 2020 Case Laws Income Tax

Higher rate of tax @60% u/s 115BBE - though the alleged surrendered income is a business income but since assessee being individual having no limitation of earning......
July 11, 2020 Case Laws Customs

Classification of goods - water signal / sensors, pressure sensors, heart film air mass meters / air mass sensors and temperature sensors - The appellants should be......
July 11, 2020 Case Laws Service Tax

Extended period of limitation - Section 73(3) - even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is......
July 11, 2020 Case Laws Service Tax

Commercial Training or Coaching Services - appellant is a PSU mainly engaged in the activity of ship building and repair works - The lower authority seemed to have lost.....
July 10, 2020 Case Laws GST

Mapping Services provided to various Municipal Corporation & Councils - The Services are provided by the applicant are the relation to Urban planning including town......
July 10, 2020 Case Laws Income Tax

Unable to claim refund of the unclaimed excess TDS amount as the online TRACES portal - seeking a direction to the respondents to remove technical glitches and enable......

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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