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Highlights / Annotations / Catch Notes For July

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July 9, 2020 Case Laws Central Excise

CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods......
July 9, 2020 Case Laws VAT and Sales Tax

Unblocking of portal to enable the petitioner to access and procure Forms C and Forms F - as admittedly no order has been passed under Rule 5(4)(ii) of the Central Sales....
July 8, 2020 Case Laws GST

Maintainability of petition - availability of alternative remedy - imposition of tax and penalty - clerical error or not - In the circumstances equally efficacious......
July 8, 2020 Case Laws Income Tax

Nature of stamp duty paid in relation to the leased business premises - Revenue or capital expenditure - lease was for a period of 10 years - The same is not a deferred.....
July 8, 2020 Case Laws Income Tax

Approval u/s 80G - Donations - the appellant being engaged in safeguarding the rights, privileges and interest of the advocates, its dominating purpose is the......
July 8, 2020 Case Laws Income Tax

Cash seized in search - Protective versus substantive addition - seized cash belongs to the company will not become income of the assessee merely for the reason the said....
July 8, 2020 Case Laws Income Tax

Addition on account of licence fee paid to DOT - if any expenditure on account of licence fee was payable up to 31.07.1999, it should be treated as capital expenditure......
July 8, 2020 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - penalty figure not declared - Evasion of service tax - suppression of material facts with intent to evade......
July 8, 2020 Case Laws Indian Laws

Dishonor of Cheque - Vacation of the order of cognizance of offence on behalf of the accused / defendant - It is the case of the complainant (defendant / acccused) that.....
July 7, 2020 Case Laws Income Tax

Charging interest u/s 234B - MAT credit - Here it is a clear-cut case of computational error. Anybody, either the AO or the assessee, would have computed the tax......
July 7, 2020 Case Laws Income Tax

Slump sale of windmills - Short term capital gains - wind mills constitute separate undertaking and the Ld. CIT(A) has rightly directed the AO to compute the capital......
July 7, 2020 Case Laws Income Tax

Validity of assessment u/s 153A - ‘Document’ was seized during the course of the search proceedings from the premises of Cosmos group, therefore, as per Sec. 132(4A)(i).....
July 7, 2020 Case Laws Income Tax

Revision u/s 263 - bogus purchases - the assessment order does not indicate that AO had examined the genuineness of the purchase transaction in the light of the audited.....
July 7, 2020 Case Laws Income Tax

Revision u/s 263 - The records of the instant case speaks that no details were filed by the assessee before the Ld. A.O to prove the reasonableness of payments made to......
July 7, 2020 Case Laws Income Tax

Denial of claim under section 54G - assessee cannot be denied exemption under section 54G for the reason that plant and machinery has not been purchased. It is clear......
July 7, 2020 Case Laws Customs

100% EOU - shortage of imported materials and non-movable items - the appellants have violated the conditions of the Notification and in terms of the Bond they have......
July 7, 2020 Case Laws Insolvency and Bankruptcy

CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the......
July 7, 2020 Case Laws Service Tax

Classification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport......
July 6, 2020 Case Laws GST

Exemption from GST - service of providing vocational training courses at Vocational Training Centre - BEMVT is registered with DGET and its courses on formal trade......
July 6, 2020 Case Laws GST

Requirement for registration of Liquidator under GST - The sale of the assets of the applicant by NCLT appointed liquidator is a supply of goods by the liquidator, who......
July 6, 2020 Case Laws GST

Levy of GST - Maintenance and Repair Contract with respect to the machinery and equipment it had supplied - Supply of the MARC Holder to BCCL is not import of service......
July 6, 2020 Case Laws GST

Classfication of supply - supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant's factory and supplied as a single unit....
July 6, 2020 Case Laws GST

Search and Seizure - presence of witnesses in case of search - Section 67 of CGST Act - The submission of counsel for petitioner is that the search should be carried out....
July 6, 2020 Case Laws Income Tax

Long term capital gain - section 45(2) applicability - Property received by assessee on partial partition of Hindu Undivided Family - expenses claimed u/s 37(1) -......
July 6, 2020 Case Laws Income Tax

Time limit for completion of assessment and reassessment u/s 153 - Fresh Order passed in remand proceedings - the provisions of Section 153(3) of the Act apply to the......
July 6, 2020 Case Laws Income Tax

Addition u/s. 56[2] [viib] - method for valuation of the shares - equity and preference shares allotted by assessee to various residents at a premium - Discounted Cash......
July 6, 2020 Case Laws Income Tax

Disallowance of Puja expenses - non business expenses - Since it has been found that the expenses incurred are for the smooth functioning of the business of plying......
July 6, 2020 Case Laws Income Tax

TP Adjustment - Interest charged on the average share application money advanced by the assessee to the AE - we uphold the deletion of the addition that was made by the.....
July 6, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - scope of Financial Creditor - The Financing Documents do not in any manner curtail or limit the rights of the 'Financial Creditor'- 'Bank of India' in its....
July 6, 2020 Case Laws Central Excise

Refund of CENVAT Credit - export of goods - input services or not - the issue of admissibility of Input Service has been clearly examined by the refund sanctioning......
July 4, 2020 Case Laws GST

Levy of GST - charitable trust - appellant providing legal, medical, psychological and financial support to the women and their children surviving violence and abuse -......
July 4, 2020 Case Laws GST

IT software related consulting services - Export of services or not - services provided by the applicant to the foreign client through the Principal - ITC claim -......
July 4, 2020 Case Laws GST

Applicability of GST on Deposit Contribution Works - generation and distribution of electricity - DCW involve shifting service/line, Structure and equipment as per the......
July 4, 2020 Case Laws GST

Refund of excess amount - transitional credit - he question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount.....
July 4, 2020 Case Laws Income Tax

Treatment to loss from the unit in Trump Hotel International under ‘income from other sources' - Although the principle of res judicata does not strictly apply to Income....
July 4, 2020 Case Laws Income Tax

Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of......
July 4, 2020 Case Laws Income Tax

Allowable expenses - Liability as ascertained liability or not - assessee has itself shown the amount as provision for discount not debited to accounts of respective......
July 4, 2020 Case Laws Customs

Classification of imported goods - the appellants contention that no product known as “Skin Barriers Micropore Surgical Tapes” exists and there should have been a comma.....
July 4, 2020 Case Laws Customs

Valuation of imported goods - LED TV of different models and empty pendent box - enhancement of value of goods based on NIDB data - As the Ld. Adjudicating Authority has....
July 4, 2020 Case Laws Service Tax

Waiver of Interest - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - scheme rejected without affording any opportunity of hearing by stating “the date of......
July 3, 2020 Case Laws GST

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various......
July 3, 2020 Case Laws GST

Applicability of GST - accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat......
July 3, 2020 Case Laws GST

Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%......
July 3, 2020 Case Laws Income Tax

Withholding of Refund - It is not in dispute that as on today, there is no determination of any further tax liability for any other assessment year which liability can......
July 3, 2020 Case Laws Income Tax

Addition u/s 56(2)(viib) - taxing the share premium received - DCF Method of Valuation - The primary onus to prove the correctness of the valuation Report is on the......
July 3, 2020 Case Laws Income Tax

Unexplained cash deposit in the NRO bank account - Additions u/s 69 - once the assessee has provided an explanation which in the instant case, we find reasonable and......
July 3, 2020 Case Laws Income Tax

Assessment of trust - ‘anonymous donation' - AO despite having the information could not show that, the donors are not existing or the assets are not existing. It is......
July 3, 2020 Case Laws Income Tax

Assessment u/s 153A - If no incriminating material is found during the course of search, then, the amount of total income determined under the earlier completed......
July 3, 2020 Case Laws Income Tax

Rectification u/s 254 - No mistake, much less, a mistake apparent on the face of record as envisaged under section 254(2) of the Act. What the assessee wants by filing......
July 3, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Petitioner has approached this forum only for recovery. He has not made out any case that the Corporate Debtor is insolvent and unable to repay.....

1 ....52 53 54 555657 58 59 60........ 129

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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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...

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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

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