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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 2601 to 2650 of 6408 Records

1 ....49 50 51 525354 55 56 57........ 129

July 20, 2020 Case Laws GST

Input tax credit - Purchase of Lift - credit available to Hotel or not - the lift has become part of the building and thus falls under the exclusion from plant and......
July 20, 2020 Case Laws GST

Classification of supply - work relating to “supply, installation and fixing of customized furniture in a building” - The supply made by the applicant to the Capital......
July 20, 2020 Case Laws GST

Classification of goods - Preparation of a kind used in Animal Feeding - Bio Processed Meal - The applicant is eligible to avail exemption on their finished products......
July 20, 2020 Case Laws Service Tax

Levy of Service Tax - banking and other financial services - foreclosure charges - The foreclosure of loan is a material breach of contract as it curtails the loan......
July 20, 2020 Case Laws Income Tax

Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of......
July 20, 2020 Case Laws Income Tax

TP Adjustment - adjustment made on account of advertisement, marketing and promotion (AMP) expenses - internatinal transaction - the AMP expenditure incurred by the......
July 20, 2020 Case Laws Income Tax

Addition u/s 69A - addition of processing charges bill alleged to be paid outside the books of accounts - Assessee should have been allowed to reconcile and explain the.....
July 20, 2020 Case Laws Income Tax

Accrual of income - Additions based on TDS statements - The receipt of consideration of income, which has been already offered for taxation in earlier years, received in....
July 20, 2020 Case Laws Income Tax

Eligibility of exemption u/s 11 & 12 - whether assessee activities are not in charitable nature and activities falls under the last limb of section 2(15) - if in terms......
July 20, 2020 Case Laws Income Tax

Disallowance of job work expenses - there is a direct relation between the amount of sales viz a viz the job work charges incurred by the assessee, therefore such......
July 20, 2020 Case Laws Customs

Refund of IGST - Non compliance with the Directions - action against the respondent authority (Pr. Commissioner of Customs) - In one week’s time, if the respondent does.....
July 20, 2020 Case Laws Customs

Imposition of penalty u/s 112(a) of Customs Act, 1962 - import of LED battern fixture, LED panel light, LED flood light etc. - prohibited goods or not - the BIS number......
July 20, 2020 Case Laws Service Tax

Levy of Service Tax - construction undertaken in TNCSC Thanjavur Division - The service rendered by the appellant and the activity of construction by the appellant is......
July 20, 2020 Case Laws Central Excise

Principles of Natural Justice - Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - rectification of mistake - Revenue clearly complied with the provisions of Section....
July 18, 2020 Case Laws GST

Supply or not - interest/penalty collected for delay in payment of monthly subscription by the members - The additional amount being charged in delay of payment by......
July 18, 2020 Case Laws GST

Demand of GST - Legality and Validity of notice of intimation under Section 74(5) of GST - It is just an intimation. It is up to the writ applicant whether to pay......
July 18, 2020 Case Laws GST

Period of limitation for transitional credit - GST TRANS-1 - In this case, the peremptory word "shall" is used. The relevant rule deals with the time limit for availing.....
July 18, 2020 Case Laws GST

Profiteering - purchase of a flat - allegation that the benefit of reduction in the rate of tax not passed on - contravention of section 171 of CGST Act - The State......
July 18, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - notice in the name of dead person - the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee......
July 18, 2020 Case Laws Income Tax

TCS u/s 206C(1) - Purchase by the assessee as scarp subjected to TCS - In view of the undisputed fact that what was purchased by the assessee is scarp subjected to TCS......
July 18, 2020 Case Laws Income Tax

Slump sale of windmills - capital gains as a slump sale u/s 50B (2) - Wind mills constitute separate undertaking and the Ld.CIT(A) has rightly directed the AO to compute....
July 18, 2020 Case Laws Income Tax

TP Adjustment - Adjustment on account of provision of loan to AE’s - DRP adopted the interest rate at domestic cost of borrowing + 3% markup - rate of interest was to be....
July 18, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on protective basis by the A O clearly amounts to a double addition......
July 18, 2020 Case Laws Income Tax

Validity of the assessment order framed u/s 153A read with section 143(3) -Assessment has been framed by the AO u/s 143(3), without obtaining the valid approval from the....
July 18, 2020 Case Laws Customs

Effective date of notification - the notification would come into effect from the date and time when it was electronically printed in the gazette and mere uploading on......
July 18, 2020 Case Laws Customs

Evasion of duty - fraudulent availment of advance authorisation scheme - the appellant requested for provisional release for re-export of the goods. In that case, a......
July 18, 2020 Case Laws Customs

Continuation of Anti-Dumping Duty - imports of “Grinding Media Balls” - Once the Designated Authority had exercised its discretion in recording findings on the basis of.....
July 18, 2020 Case Laws Companies Law

Permission of Company to revise Board's Report - Corporate Social Responsibility (CSR) report - we are convinced with the reasons furnished by Petitioner to seek the......
July 18, 2020 Case Laws Insolvency and Bankruptcy

Liquidation process - right of the secured creditor - Respondent can realise a Security Interest as per provision Section 13(9) of the SARFAESI Act. Since the Respondent....
July 18, 2020 Case Laws Central Excise

Validity of declarations filed under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - Scheme was held to be not maintainable on the premise that the case involves....
July 18, 2020 Case Laws Indian Laws

Condonation of delay in service of SCN - Time Limitation - Dishonor of Cheque - insufficient funds - If the complaint is to be dismissed on technical ground i.e. on......
July 18, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - police has refused to act on the FIR - Since any action of the police will have to be based on investigation on the subject matter of the transaction,......
July 18, 2020 Case Laws Central Excise

CENVAT Credit - input services - Renting of Immovable Property Service - The services used in relation to setting up of a plant are neither specifically included nor......
July 17, 2020 Case Laws GST

Exemption from payment of GST - Renting of accommodation service - Though the applicant claims that she has rented out residential dwelling for use as residence, it......
July 17, 2020 Case Laws GST

Valuation - HSD Oil issued free of cost by the service recipient to the applicant - Any amount that the supplier is liable to pay in relation to such supply but which......
July 17, 2020 Case Laws GST

Classification of goods - Tamarind Seed - Tamarind trees are forest trees. Seeds of Tamarind trees are nothing but seeds of forest trees which Tamarind seed is......
July 17, 2020 Case Laws GST

Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer.....
July 17, 2020 Case Laws GST

Valuation - inclusion of reimbursement of expenses - RA bills issued on cost recovery basis - Since APSPDCL and APEPDCL being the Contractees are recovering the cost of.....
July 17, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - From the order of ITAT, there is a clear finding that the assessee is liable to penalty under Section 271(1)(c) of the Act. Hence, if the......
July 17, 2020 Case Laws Income Tax

Validity of Reopening of assessment - change of opinion - If the very same reasons were the subject matter of the proceedings under Section 143(3) of the Act or the......
July 17, 2020 Case Laws Income Tax

Deduction u/s 80IB(10) - assessee had not incurred any expenses towards development or construction of the housing project - we have noted the factual position as could.....
July 17, 2020 Case Laws Income Tax

Bad debt written off as admissible u/s 36(1)(vii) - Investment made by the assessee in a sister concern for purchase of equity shares which into liquidation can be......
July 17, 2020 Case Laws Income Tax

Addition u/s. 56(2)(viib) - differential value of shares - It is the prerogative and privilege of the assessee to adopt one method and once the assessee has chosen......
July 17, 2020 Case Laws Income Tax

Penalty u/s. 271D - violation of section 269SS - father using the money of his son - the money has been given by the son to the father and that have been used by the......
July 17, 2020 Case Laws Customs

Import of poppy seeds - contracts for import of poppy seeds from Turkey - Non-registration by the respondent no.2- the Narcotics Commissioner - Clause 3 of the MOU......
July 17, 2020 Case Laws Customs

Principles of Natural Justice - Suspension and denial of renewal of CHA licence - during the pendency of the enquiry ordered by the Commissioner of Customs, the......
July 17, 2020 Case Laws Service Tax

Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which......
July 17, 2020 Case Laws Service Tax

Classification of services - IPR service or franchise service? - manufacture and sale of various formulations (fast moving consumer goods) - The arrangement is clearly a....
July 16, 2020 Case Laws GST

Classification of Services - rate of tax - applicant agreed for construction work namely “Construction of Building for Office space/IT space at IT park, Mangalgiri as......
July 16, 2020 Case Laws GST

Governmental Authority/entity or not - APIIC which awarded construction work to the applicant - the Government of Andhra Pradesh including its nominees is having 100% of....

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