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Highlights / Annotations / Catch Notes For July

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1 ....50 51 52 535455 56 57 58........ 129

July 16, 2020 Case Laws GST

Liability of GST - medicines supplied to In-patients through pharmacy - the food supplied to in-patients is part of composite supply of health care and not separately......
July 16, 2020 Case Laws GST

Rate of GST - Pure service or not - the services provided by the Contractor are pure services of “Operation and Maintenance” of plant devoid of any supply of material or....
July 16, 2020 Case Laws GST

Governmental Authority or not - The Board of the applicant i.e., “Sri Satya Sai Water Supply Project Board” consists of 9 Members, out of which 7 are officers /Employees....
July 16, 2020 Case Laws GST

Classification of services - Rate of GST - Works Contract Service - construction service - As the purpose of the construction / building is meant for accommodating Small....
July 16, 2020 Case Laws GST

Rate of GST - tobacco leaves - the leaves as long as they do not loose their basic character as 'leaves', shall be considered as tobacco leaves only - Rate of GST on......
July 16, 2020 Case Laws Income Tax

Stay petition - commanding the petitioner to pay 20% of the demanded amount - CIT(A) cannot blindly apply the Circular, as in the instant case. - Even the order do not......
July 16, 2020 Case Laws Income Tax

Correct head of income - The Tribunal thereafter on the basis of meticulous appreciation of evidence on record has recorded a finding that assessee has rightly disclosed....
July 16, 2020 Case Laws Income Tax

Reopening of assessment - information received from INV Wing - Documents and evidences have not been examined by the Assessing Officer and had he examined these......
July 16, 2020 Case Laws Income Tax

Disallowance of various expenses on ad hoc basis - While scrutinizing the expenditure if the expenses claimed are not having any nexus to the business of the assessee or....
July 16, 2020 Case Laws Income Tax

Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A).
July 16, 2020 Case Laws Income Tax

Estimation of commission income on accommodation entries - while deciding identical issue in assessee’s own case, the Tribunal, has upheld estimation of commission......
July 16, 2020 Case Laws Customs

Rejection of Refund Claim - denial of refund on the ground that the assessment of Bill of Entry has not been challenged by the appellant by filing appeal before......
July 16, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Waterfall Mechanism of section 53 - seeking to remove goods lying in Customs Bonded Warehouse without any condition, demur and/or......
July 16, 2020 Case Laws Service Tax

Principles of Natural Justice - Whether the Tribunal should permit the appellant to adduce documents/evidence in support of its plea that the activity carried out by the....
July 16, 2020 Case Laws Service Tax

Demand of Service Tax - Franchise Service - In this case both the franchisee taking over the liability of debt of the franchisor and paying an amount by way of shares......
July 15, 2020 News GST

Clarification on issue of GST rate on alcohol based hand sanitizers - News
July 15, 2020 Case Laws GST

Exemption from GST - Lease Agreement between the Applicant Company i.e. the Lessee and RLDA for a period of 99 years - RLDA is just providing a parcel of land which is......
July 15, 2020 Case Laws GST

Classification of supply - composite supply or not - the supply of mud engineering services along with supply of imported mud chemicals and additives provided on......
July 15, 2020 Case Laws GST

Determination of liability - classification to pay GST - reimbursement received by the Applicant under the Contract from the Customer towards Lost in Hole/Damage Beyond.....
July 15, 2020 Case Laws GST

Exemption from GST - vocational training courses - the applicant was granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational.....
July 15, 2020 Case Laws GST

Levy of GST and Service tax - coaching provided by the applicant to its students - it cannot be said that the coaching / training given by the applicant to CA aspiring......
July 15, 2020 Case Laws GST

Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits....
July 15, 2020 Case Laws GST

Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on....
July 15, 2020 Case Laws GST

Classification of Supply - transfer (sale) of ongoing business / unit - supply of goods or supply of services or supply of goods services - The definition of services......
July 15, 2020 Case Laws GST

Classification of vessel - rate of IGST - Tug Jupiter, let out under a charter for 730 days (with an option to extend the contract one year more) - Tug Jupiter let out......
July 15, 2020 Case Laws GST

Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section....
July 15, 2020 Case Laws Income Tax

Income derived from letting out of property to the tenants - Industrial park / SEZ unit - in the case of an undertaking which develops, develops and operates or......
July 15, 2020 Case Laws Income Tax

Disallowance u/s 14A - though the tribunal directs the assessee to work out the expenditure component towards administrative and managerial aspect so that the same shall....
July 15, 2020 Case Laws Income Tax

Addition on account of loss in trading of stock option - suspicious trades including reversal trades - In the absence of any investigation carried-out by the authorities....
July 15, 2020 Case Laws Income Tax

Income from sale of land - Income from business OR capital gain - object of the assessee to purchase the land to convert into small plots and then sale these small plots....
July 15, 2020 Case Laws Income Tax

Revision u/s 263 - there was no allegation by the Ld. revenue authorities that the evidences produced were fictitious or invented, thus accepted the authenticity of the.....
July 15, 2020 Case Laws Customs

Misdeclaration of goods - Levy of penalty on CHA - appellant himself has sought benefit of the exemption notification by classifying the goods under chapter sub-heading.....
July 15, 2020 Case Laws Customs

Classification of imported goods - import of natural gum / Gum Arabic - it is established that the consignments are not Gum Arabic but other Natural Gum, it has to be......
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......

1 ....50 51 52 535455 56 57 58........ 129

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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