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Highlights / Annotations / Catch Notes For July of 2020

Home Highlights July July 2020 Year 2020

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Showing 301 to 339 of 339 Records

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July 4, 2020 Case Laws GST HC

Court Rules No Interest Due on Transitional Credit Refund u/s 50; Petitioner Not Liable for Extra Payment.
July 4, 2020 Case Laws Income Tax AT

Revenue Authorities Cannot Alter Settled Tax Issues if Facts Remain Unchanged: Trump Hotel International Case.
July 4, 2020 Case Laws Income Tax AT

India-Finland Tax Treaty: Software sales and support services not classified as 'royalty', impacting taxability.
July 4, 2020 Case Laws Income Tax AT

Court Rules Assessee's Discount Provision as Allowable Expense Based on Evidence of Actual Expenditure.
July 4, 2020 Case Laws Customs AT

Court Rejects Appeal to Reclassify "Skin Barriers Micropore Surgical Tapes" as Separate Products Due to Proper Notification Wording.
July 4, 2020 Case Laws Customs AT

Customs Authority's Valuation of Imported LED TVs and Pendant Boxes Overturned for Ignoring Customs Act and Valuation Rules.
July 4, 2020 Case Laws Service Tax HC

Interest Waiver Rejected Due to Late Communication Date; Hearing Opportunity Now Required Under Sabka Vishwas Scheme 2019.
July 3, 2020 Case Laws GST AAR

Applicant Denied Input Tax Credit for Construction of Rental Property Under GST Section 17(5)(d.
July 3, 2020 Case Laws GST AAR

GST Not Applicable on Salary Costs for Expatriate Employees in Project Office per Schedule III of CGST Act.
July 3, 2020 Case Laws GST AAR

GST on GTA Services: 5% Rate Without Input Tax Credit or 12% with Central Tax at 6% for All Services.
July 3, 2020 Case Laws Income Tax HC

Refund Ordered: No Additional Tax Liability Determined, Refund to be Issued in Two Weeks u/s 241A.
July 3, 2020 Case Laws Income Tax AT

Tax Implications of Share Premium u/s 56(2)(viib) and the Importance of Justifying DCF Valuation Method.
July 3, 2020 Case Laws Income Tax AT

Assessee's Explanation for NRO Bank Deposits Accepted; Section 69 Additions Not Applicable Due to Lack of Evidence.
July 3, 2020 Case Laws Income Tax AT

Trust's Anonymous Donation Deemed Legitimate; Additions Ordered Deleted Due to Lack of Evidence on Non-Existence of Donors.
July 3, 2020 Case Laws Income Tax AT

Section 153A: No New Income Added if No Incriminating Material Found During Search for Completed Assessments.
July 3, 2020 Case Laws Income Tax AT

Tribunal Rejects Rectification Request u/s 254(2) of Income Tax Act; No Apparent Error Found in Record.
July 3, 2020 Case Laws Insolvency and Bankruptcy Tri

Petition for Corporate Insolvency Resolution Process dismissed; company not insolvent, experiencing growth, no financial debt found.
July 3, 2020 Case Laws Central Excise AT

Weighbridge Inside Factory Premises Disproves Clandestine Goods Removal; Slips Not Evidence of Unauthorized Clearance.
July 3, 2020 Case Laws Central Excise AT

Revenue's Appeal Fails to Dispute Refund Entitlement for 100% Export Unit u/r 5, CENVAT Credit Rules 2004.
July 2, 2020 Case Laws GST AAR

Threaded Metal Nuts Classified Under Chapter 7318 16 00 for Use in Electronics, Solar Energy, and Vehicles.
July 2, 2020 Case Laws GST AAR

Applicant Not Classified as GTA; Ineligible for 12% GST Forward Charge on Sub-contracted Services.
July 2, 2020 Case Laws Income Tax AT

Hostel for Students Qualifies for Tax Exemptions u/ss 11 & 12 of Income Tax Act Based on Merit Criteria.
July 2, 2020 Case Laws Income Tax AT

Court Upholds Reopening of Assessment u/s 147 for Sale of Penny Stocks; Section 68 Invoked for Additions.
July 2, 2020 Case Laws Income Tax AT

Section 43A Applies Only to Foreign Currency Fluctuations During Loan Repayment, Not Year-End Loan Restatements.
July 2, 2020 Case Laws Income Tax AT

Income from Relinquished Rights to be Assessed as Capital Gains; Deductions Applicable u/s 48.
July 2, 2020 Case Laws Income Tax AT

Assessee Successfully Counters Allegations: Section 263 and Section 92BA Not Applicable in Domestic Transaction Case.
July 2, 2020 Case Laws Income Tax AT

Intimation u/s 200A with late fees u/s 234E is appealable if non-compliance with provisions is proven.
July 2, 2020 Case Laws Income Tax AT

Section 234E Late Fee is Mandatory: No Waivers or Deletions Allowed for Reasonable Cause by Taxpayer.
July 2, 2020 Case Laws Customs AT

Appellant's False Declaration Leads to Absolute Confiscation of Gold Bars for Smuggling with Malafide Intent.
July 2, 2020 Case Laws Service Tax AT

Service Tax Applies to Pure Service Contracts; Composite Contracts Taxed Under Works Contract Services Since June 2007.
July 2, 2020 Case Laws Indian Laws HC

Petitioners challenge Show Cause Notice issued by unqualified bank official, seek broader judicial review u/s 13(3A) SARFAESI Act.
July 2, 2020 Case Laws GST HC

Court Orders DGGI to Conclude ITC Wrongful Availment Probe u/s 67 of CGST Act in 3 Months.
July 2, 2020 Case Laws Income Tax AT

Bank Penalized u/s 271C for LTC Tax Lapse; Penalty Waived Due to Reasonable Cause Per Section 273B.
July 1, 2020 Case Laws GST HC

Rule 142(1)(a) CGST/GGST Rules 2017 Upheld: Validity of Show Cause Notices in Tackling Fraudulent Billing Confirmed.
July 1, 2020 Case Laws Income Tax AT

Assessing Officer to Investigate Discrepancies in Declared Gross Receipts and Form 26AS via TDS Certificates Inquiries.
July 1, 2020 Case Laws Income Tax AT

Clarification on TDS Applicability: Section 194C for Residents, Section 172 for Non-Resident Shipping Profits. No Overlap.
July 1, 2020 Case Laws Income Tax AT

Indian PSU Wins Challenge Against Disallowance of Travel Expenses Claimed as Business Expenditure; Ad-hoc Disallowance Deemed Unjustified.
July 1, 2020 Case Laws Service Tax AT

Toll Plazas, Crossings, Parking Bays & Restrooms Classified as Part of Road, Exempt from Service Tax.
July 1, 2020 Case Laws Service Tax AT

Cenvat Credit Reversal Overturned: Banking and Financial Services Deemed Essential for Business Operations, Eligible for Credit.

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