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Highlights / Annotations / Catch Notes For August of 2020

Home Highlights August August 2020 Year 2020

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Showing 1 to 50 of 336 Records

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August 31, 2020 Circulars Income Tax

Banks Ordered to Refund Charges for Electronic Transactions Since Jan 2020, No Future Fees Allowed u/s 269SU.
August 31, 2020 Case Laws Income Tax AT

Mumbai Port Trust Recognized as Local Authority u/s 23, Taxpayer's Deduction Claim Validated by CIT(A.
August 31, 2020 Case Laws Income Tax AT

No Retrospective Tax Deduction for Off-the-Shelf Software Payments Under Income Tax Act Section 40(a)(i.
August 31, 2020 Case Laws Income Tax AT

Entities' Income Taxable Only in Home Country, Not India; Section 90(2) Treaty Provisions Prevail Over Income Tax Act.
August 31, 2020 Case Laws Income Tax AT

Tax Authorities Confirm Income Addition as Deemed Dividend u/s 2(22)(e) for Loan from Maplewood Trading Pvt. Ltd.
August 31, 2020 Case Laws Income Tax AT

Capital Reserve Excluded from MAT Calculation; Only Revaluation Reserve Affects Profit u/s 115JB.
August 31, 2020 Case Laws Insolvency and Bankruptcy AT

Advance Payment for Goods Not Operational Debt Per Section 5(20) of Insolvency and Bankruptcy Code.
August 31, 2020 Case Laws Service Tax SC

Service Tax Confirmed on Piped Natural Gas Supply Services u/s 65(105)(zzzzj) for Equipment Use Without Ownership.
August 31, 2020 Case Laws Service Tax HC

High Court Affirms SVLDRS Participants Retain Benefits on CENVAT Credit Usage Despite Designated Committee's Challenges.
August 31, 2020 Case Laws Service Tax AT

CENVAT Credit Rules 2004: Input services excluded from output value not restricted by Rule 6; no exempt service consideration.
August 31, 2020 Case Laws VAT and Sales Tax HC

Appellate Authority Grants Absolute Relief to Assessee, Overturning Limited Relief Decision on Specific Articles.
August 31, 2020 Case Laws VAT and Sales Tax HC

Tribunal Rules No Penalty for Assessee's Diesel Purchase; No Mens Rea Found u/s 10-A of CST Act.
August 31, 2020 Case Laws VAT and Sales Tax HC

Penalty u/s 10A of Central Sales Tax Act for alleged improper procurement of furnace oil overturned.
August 29, 2020 Case Laws GST AAR

GST Rate for Security Excise Adhesive Labels Set at 12% Under Heading 4911 for Tax Purposes.
August 29, 2020 Case Laws GST NAPA

Case Rules No Extra ITC Benefit for Flat Purchase u/s 171 of CGST Act 2017.
August 29, 2020 Case Laws GST NAPA

Profiteering Allegations in Film Admission Services Confirmed; DGAP's Methodology Valid u/s 171(1) of the Tax Law.
August 29, 2020 Case Laws Income Tax HC

AAR can't decide issues without "Jurisdictional Fact" u/s 245R(2); notice under 143(2) doesn't mean pending question.
August 29, 2020 Case Laws Income Tax HC

Warranty Provision Complies with Accounting Standard 29; Scientific Calculation Validates Its Annual Adjustment Ratio.
August 29, 2020 Case Laws Income Tax HC

Court Rules Manufacturing and Administrative Expenses During Product Development Are Not Revenue Expenditure.
August 29, 2020 Case Laws Income Tax HC

ITAT Rejects Revised Taxable Income Claim Due to Lack of Evidence Supporting Assessee's Plea for New Claims.
August 29, 2020 Case Laws Income Tax HC

Section 147 Reassessment: Cannot Alter Original Assessment Based on Opinion Change or Review Attempt.
August 29, 2020 Case Laws Income Tax AT

Entity Denied Five-Year Tax Holiday u/s 80ID; Business Not a New Establishment Due to Prior Hotel Use.
August 29, 2020 Case Laws Income Tax AT

Interest Deduction on Horse-Trading Loan Allowed After Initial Rejection by Tax Commissioner Due to Lack of Profit.
August 29, 2020 Case Laws Income Tax AT

Assessment Validity Upheld Despite Wrong Section Reference; Error Not Significant Enough to Invalidate Under Sec 143(3.
August 29, 2020 Case Laws Customs HC

Customs Authority Misses Notice to Agent on Export Obligation Breach u/s 153; Presumption of Delivery Rebuttable.
August 29, 2020 Case Laws Customs AT

Imported Quick Lime Under 98% Purity Reclassified Under CTH 25.22 per Board's Circular and HSN Guidelines.
August 29, 2020 Case Laws Insolvency and Bankruptcy SC

Shares Issued to Third Party at Payee's Request Not Considered Debt; Transferable and Eligible for Dividends.
August 29, 2020 Case Laws Insolvency and Bankruptcy AT

CIRP Not Applicable: Joint Development Agreement Lacks 'Financial Debt' for Section 7 Application Under Insolvency Code.
August 29, 2020 Case Laws Service Tax AT

Metal Spreading for Uncoursed Black Trap Rubble Stone Classified as Works Contract Service for Bund Construction.
August 29, 2020 Case Laws Central Excise HC

Challenge to Refusal of Central Excise Registration Surrender as Demand No Longer Valid Post-Supreme Court Decision.
August 29, 2020 Case Laws VAT and Sales Tax HC

Assessing authorities must maintain consistent sales turnover determinations across years unless valid reasons justify changes.
August 28, 2020 Case Laws GST HC

GST Recovery Notices Deemed Inappropriate After Returns Filed Within Allowed Period u/s 62(2.
August 28, 2020 Case Laws GST HC

Petitioner's Form TRAN-1 Error Reviewed Under Principles of Natural Justice by State GST Network; Hearing Opportunity Granted.
August 28, 2020 Case Laws Income Tax SC

Understanding Capital Gains Timing in Land Acquisitions: Section 16 vs. Urgency Acquisitions u/s 17.
August 28, 2020 Case Laws Income Tax SC

Revenue Authorities Can Challenge ITAT Decisions from AY 1975-1976 in New Litigation for AY 1971-1972.
August 28, 2020 Case Laws Income Tax HC

Court Upholds Penalty for Non-Disclosure of Land and Windmill Sale u/s 271(1)(c); Highlights Tax Disclosure Importance.
August 28, 2020 Case Laws Income Tax HC

Court Upholds TDS on Cash Withdrawals Over Rs. 1 Crore Post-Sept 1, 2019, u/s 194N of Income Tax Act.
August 28, 2020 Case Laws Income Tax AT

Tax Deduction at Lower Rate u/s 40(a)(ia): Is It a Violation?
August 28, 2020 Case Laws Income Tax AT

Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed.
August 28, 2020 Case Laws Income Tax AT

Court Overturns CIT(A) Decision; Demands Stronger Proof for Share Capital Receipts u/s 68 by Assessee.
August 28, 2020 Case Laws Income Tax AT

Supreme Court Rules Section 14A Inapplicable Without Exempt Income Earned During Financial Year.
August 28, 2020 Case Laws Customs SC

Central Government Can Impose Import Restrictions on Peas Under FTDR Act Section 3(2), Despite Section 9A Constraints.
August 28, 2020 Case Laws Customs HC

Court Rules Writ Petition on SCN Premature; Petitioner Advised to Respond, Await Adjudication Under Foreign Trade Policy SFIS Scheme.
August 28, 2020 Case Laws Customs AT

Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency.
August 28, 2020 Case Laws Service Tax AT

Man-Hours Billing Doesn't Automatically Mean Manpower Supply Classification, Clarifies Legal Interpretation.
August 28, 2020 Case Laws Central Excise AT

Kodak Film Rolls Supplied with Cameras in Combi-Packs Eligible for CENVAT Credit; MRP Includes Film Roll Value.
August 28, 2020 Case Laws VAT and Sales Tax HC

Court Rules No Adjustment of Mandatory Pre-Deposit with Tax Credit for Appeals u/s 35; Petition Dismissed.
August 28, 2020 Case Laws VAT and Sales Tax HC

Assessee must prove link between penultimate sales and export for Section 5(3) exemption on leather garments. Case remanded.
August 27, 2020 Case Laws GST AAR

Kerala Water Metro Project Funds and Services Exempt from GST, Classified as Pure Services Under Code 998339.
August 27, 2020 Case Laws GST AAR

Hostel Fees Under Rs. 1,000 Per Day Qualify for GST Exemption, Including Food Costs for Students.

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