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Highlights / Annotations / Catch Notes For July

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1 ....42 43 44 454647 48 49 50........ 129

July 17, 2021 Case Laws Service Tax

Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a......
July 17, 2021 Case Laws VAT and Sales Tax

Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact......
July 16, 2021 Case Laws GST

Whether the exemption to a ‘defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public......
July 16, 2021 Case Laws GST

Classification of supply - Online tendering will be considered as Supply of Services. - Offline tendering in its entirety involving sale of form, payment of tender fees.....
July 16, 2021 Case Laws GST

Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST......
July 16, 2021 Case Laws GST

Classification of goods - Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the......
July 16, 2021 Case Laws Income Tax

Forex loss - allowable business loss u/s 37(1) or not? - The assessee company has entered into transactions of buying and selling of forex and incurred a loss on the......
July 16, 2021 Case Laws Income Tax

Assessment u/s 153C - There are three paragraphs in this note; in the first para, he made reference of the facts, and in the second para he wrote that books of the......
July 16, 2021 Case Laws Income Tax

Capital gain computation - allowability of deduction u/s 48 towards cost of improvement with respect to amount paid by the assessee towards his share towards conversion.....
July 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reasons to believe - the reassessment proceeding under section 147 has not been validly initiated because the same has been....
July 16, 2021 Case Laws Income Tax

Revision u/s 263 - Non Verification of cash deposits and purchase of property - The order u/s 263 passed by the ld. PCIT dwelled into the issue of “re-computation of......
July 16, 2021 Case Laws Customs

The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As....
July 16, 2021 Case Laws Service Tax

Refund of service tax paid - refund arose as a consequence of introduction of Section 104 of the Finance Act w.e.f. 31.03.2017 - KINFRA has also issued a certificate......
July 16, 2021 Case Laws Service Tax

Refund of unutilised cenvat credit of service tax - export of services - the appellant have been receiving foreign inward remittances on their export invoices which were....
July 16, 2021 Case Laws Central Excise

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid......
July 16, 2021 Case Laws Central Excise

100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil....
July 16, 2021 Case Laws VAT and Sales Tax

Maintainability of petition - availability of alternative remedy of appeal - The practise of filing the Writ Petition without exhausting the statutory remedies are in......
July 16, 2021 Case Laws VAT and Sales Tax

Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity....
July 16, 2021 Case Laws VAT and Sales Tax

Re-classification of goods - rate of tax on hire charges - There is no finding that the assessee had wilfully evaded tax - When the assessee having not been put on......
July 15, 2021 Case Laws GST

Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf......
July 15, 2021 Case Laws GST

Levy of interest under Section 50 of the Central Goods and Services Tax Act, 2017 - The provisions of Section 42 can only be invoked in a situation where the mismatch is....
July 15, 2021 Case Laws GST

Threshold limit of contribution to RWA to claim exemption from payment of GST - validity of Circular No.109/28/2019 - The plain words employed in Entry 77 being, ‘upto’.....
July 15, 2021 Case Laws Income Tax

Validity of order passed by PCIT u/s 264 - Non-consideration of submissions of the assessee - Contention of the respondents that it was time barring matter is not......
July 15, 2021 Case Laws Income Tax

Addition u/s 68 - share application money received from 6 different companies unexplained - The learned CIT-A did not utter a word in his whole order that what would be.....
July 15, 2021 Case Laws Income Tax

Expenditure on brokerage expenditure paid for obtaining investments in mutual funds - investment made in the funds yields income over a period of years, however the said....
July 15, 2021 Case Laws Income Tax

Exemption u/s 11 - Constitution of the Trust does not remain the same as it was prior to the amendment and hence when the constitution itself is changed and the......
July 15, 2021 Case Laws Income Tax

Late filing fees u/s 234E - intimation u/s 200A - TDS return for the 1st quarter for the financial year 2014-15 was filed on 25. 08.2015, which was due on 15. 07.2014 -.....
July 15, 2021 Case Laws Income Tax

Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for......
July 15, 2021 Case Laws Customs

Allegation for conducting market inquiry improperly by the Inspector (Cutoms) (now deceased) - No question arises of abeting him at a stage later than the commission of.....
July 15, 2021 Case Laws Companies Law

Compounding of offence u/s 233B of the Companies Act, 1956 read with the Companies (Cost Audit Report) Rules, 2011 - The amendment takes away the need of taking......
July 15, 2021 Case Laws Insolvency and Bankruptcy

Allegation of Wilful and deliberate violation of Resolution Plan by the successful Resolution Applicant(Rl) - application seeking award of criminal punishment be filed......
July 15, 2021 Case Laws VAT and Sales Tax

Validity of rejecting original ‘H’ declaration forms after completion of the assessment order - there are force in the submission of learned counsel for petitioner that.....
July 14, 2021 Case Laws GST

Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand......
July 14, 2021 Case Laws GST

Classification of services - rate of GST - construction of AAI residential colony - The construction of Airport Authority of India residential colony for self use or......
July 14, 2021 Case Laws GST

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the.....
July 14, 2021 Case Laws GST

Rate of GST - promotion of villa projects for the villa buyers - The applicant is liable to pay GST at the rate of 1.5% in respect of the services of construction of......
July 14, 2021 Case Laws GST

Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate....
July 14, 2021 Case Laws GST

Classification of goods - rate of tax - classifiable as NAMKEENS or not - jack fruit chips sold without BRAND NAME - Frying and roasting are two popular cooking methods.....
July 14, 2021 Case Laws GST

Classification of goods - Mats, Mattings and Floor Covering of Coir, if backed by PVC, Rubber, Latex etc - Mats, Matting and Floor Covering of Coir backed by PVC,......
July 14, 2021 Case Laws GST

Availment and utilisation of input tax credit (ITC) - where common credit on inputs or input services partly used for effecting taxable supplies and partly for effecting....
July 14, 2021 Case Laws GST

Classification of goods - rate of GST - import as well as supply of “Laboratory reagents for rapid testing of food safety parameters” - the laboratory reagents for rapid....
July 14, 2021 Case Laws GST

Classification of services - local water transport services of passengers by ferries, cruises and the like - resort providing various other services - providing house......
July 14, 2021 Case Laws GST

The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, if any......
July 14, 2021 Case Laws Income Tax

Condonation of delay in filing the return of income - Period of limitation for scrutiny assessment - The prayer made by the learned counsel for the Income Tax department....
July 14, 2021 Case Laws Income Tax

Correct head of Income - Interest income earned from deposits kept in banks for availing bank guarantees - AO directed to assess interest income from bank deposits for......
July 14, 2021 Case Laws Income Tax

Addition u/s 68 - No action appears to have been taken in the preceding assessment year treating the purchase of the shares as bogus. Once such bogus purchase is sold......
July 14, 2021 Case Laws Income Tax

Disallowance of interest on the advance - Simply because the assessee has secured loan from Standard Chartered Bank that does not mean that same interest bearing fund......
July 14, 2021 Case Laws Income Tax

Bogus LTCG - Disallowing exemption u/s 10(38) - penny stock - The said company held as a penny stock company by the authorities below without any corroborative evidence.....
July 14, 2021 Case Laws Income Tax

Capital gain on JDA - Transfer u/s 2(47) - There was no transfer of property under this JDA. Also without accrual of construction to the assessee, assessee was not......
July 14, 2021 Case Laws Income Tax

Revision u/s 263 - deduction under section 54B - No doubt the assessee declared capital gain but, whether its exemption can be claimed on purchase of other agriculture......

1 ....42 43 44 454647 48 49 50........ 129

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A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

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