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Highlights / Annotations / Catch Notes For August of 2020

Home Highlights August August 2020 Year 2020

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Showing 101 to 150 of 336 Records

August 24, 2020 Case Laws Income Tax AT

Cess is not disallowed u/s 40(a)(ii) of the Income Tax Act, unlike other non-deductible rates or taxes.
August 24, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Incorrectly Imposed Due to Misassumption of No Business Activity from Lack of Income.
August 24, 2020 Case Laws Customs HC

Customs Misstatement Not Bona Fide Error; SCN Must Be Issued by Additional/Joint Commissioner for Drawback Over Rs. 5 Lakhs.
August 24, 2020 Case Laws Customs AT

Adjudication Order Faulted for Denying Retesting Request; CRCL Report Shows Minimal Nickel Variation Not Significant.
August 24, 2020 Case Laws Companies Law Tri

Tribunal Rules Promises Not to Transfer Shares Don't Fix Illegality in Promoter Share Transfer Case.
August 24, 2020 Case Laws Insolvency and Bankruptcy AT

Parties can withdraw CIRP applications before CoC formation using amended Regulation 30A or Rule 11 of NCLT Rules 2016.
August 24, 2020 Case Laws Insolvency and Bankruptcy AT

Authority Can't Decide Counterclaim When Admitting CIRP Application u/s 7 of IBC; Proper Admission Confirmed.
August 24, 2020 Case Laws Insolvency and Bankruptcy AT

Debtor's Written Acknowledgment Required Within Limitation Period for CIRP Initiation u/s 18 of Limitation Act, 1963.
August 24, 2020 Case Laws Indian Laws SC

Understanding Assignment Deed Cancellation: Executants vs. Non-Executants & Legal Routes Under Specific Relief Act Sections 31 & 34.
August 24, 2020 Case Laws Indian Laws HC

CIC Decision on GSTN Board Meeting Minutes: Exempt Information Handling Under RTI Act Section 8(1)(d) Reassessed.
August 24, 2020 Case Laws VAT and Sales Tax HC

Court Advises Against Using Article 226 for VAT Disputes; Suggests Appeal to Joint Commissioner Under Gujarat VAT Act 2003.
August 23, 2020 Case Laws GST AAR

Construction of 45 individual residential houses classified as works contract u/s 2(119), taxed at 12% GST.
August 23, 2020 Case Laws GST AAAR

CWC's Service to Appellant Classified as Renting, Subject to GST Under 'Rental of Non-Residential Property' Category.
August 23, 2020 Case Laws GST AAAR

Residential Unit on Industrial Plot Subject to GST Due to Non-Residential Classification by Authorities.
August 23, 2020 Case Laws GST AAAR

Reduced 12% GST Rate for Construction Services to Karnataka Government-Owned Electricity Companies for Non-Commercial Use.
August 23, 2020 Case Laws GST AAAR

Bus Pass Value Must Be Included in GST Facilitation Charges, Rules Appellate Authority for Advance Ruling.
August 22, 2020 Case Laws GST AAAR

GST Exemption Confirmed for Educational Institutions on J-Gate Subscriptions Covering Online Journals and Periodicals.
August 22, 2020 Case Laws GST AAAR

Appellant's Employee Relocation Services Not a Composite or Mixed Supply Under GST; "Intermediary" Ruling Overturned by Higher Authority.
August 22, 2020 Case Laws GST AAAR

Appellant's Volvo repair and service during warranty is a composite supply; services are the principal supply to Volvo Sweden.
August 22, 2020 Case Laws GST AAR

PVC Tufted Coir Mats Classified Under Customs Tariff Head 5703 90 90, Subject to 12% GST Rate.
August 22, 2020 Case Laws GST AAR

Co-operative Society Classified as Financial Institution; Affects Input Tax Credit Eligibility under CGST Act Section 17(4.
August 22, 2020 Case Laws GST HC

Court Criticizes Unjustified Seizure of Taxed Goods in Transit u/s 67 of CGST Act; Urges Process Improvement.
August 22, 2020 Case Laws GST AAAR

Sales Presentations for Company Products Classified as "Other Professional Services" Under Service Code 9983.11, IGST Act Section 2(13.
August 22, 2020 Case Laws Income Tax AT

Section 56(2)(b) Income Tax Act: Stamp Duty or Fair Market Value to be Considered on Booking Date for Tax Purposes.
August 22, 2020 Case Laws Income Tax AT

Late Fee u/s 234E Can't Be Contested Without Proving Assessing Officer Breached Section 200A Provisions.
August 22, 2020 Case Laws Income Tax AT

Court Upholds Denial of Set-Off for Long-Term Capital Loss on Shares with STT Paid u/s 10(38).
August 22, 2020 Case Laws Income Tax AT

No Separate Additions for Bogus Purchases if VAT Accepted and Accounts Not Rejected in Trading Cases.
August 22, 2020 Case Laws Income Tax AT

Court Agrees: Assessee's Claim on Inaccurate Guideline Value for Capital Gains Accepted Due to Demolished Property Before Valuation.
August 22, 2020 Case Laws Insolvency and Bankruptcy AT

I&B Code, 2016: Accounting Rules Can't Override Insolvency Provisions; Moratorium Active Until Resolution or Liquidation.
August 22, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process: Retention Money Classified as Debt and Default u/s 3(11) Definition.
August 22, 2020 Case Laws Insolvency and Bankruptcy AT

Liquidators Must Ensure Gratuity Payments During Insolvency, Even Without Separate Gratuity Funds; Section 53(1) Not Applicable.
August 21, 2020 Case Laws GST AAR

Cast Protector Classified as Plastic Covering Under HSN 3926 90 99 for Keeping Casts and Bandages Dry.
August 21, 2020 Case Laws GST AAR

Municipal Land Lease for Fish Farming Exempt from GST as per Authority for Advance Rulings Decision.
August 21, 2020 Case Laws GST HC

Court Rules Detention of Goods Unjustified Due to E-Way Bill Discrepancy; Valid Tax Invoice Confirmed Compliance.
August 21, 2020 Case Laws GST HC

Vehicle Detention Justified Under GST Act Section 129 Due to Invoice and Transport Document Discrepancies.
August 21, 2020 Case Laws Income Tax HC

Tribunal Mistakenly Reviewed Merits Post-Setting Aside Order u/s 263, Ignored Appeal Scope on Section 13(8).
August 21, 2020 Case Laws Income Tax HC

Court Rules Excise Duty on Liquor Applies Only Upon Removal, Not Manufacture, Affecting Tax Liability Valuation.
August 21, 2020 Case Laws Income Tax AT

Court Rules Section 69A Inapplicable: No Evidence of Unexplained Investment in Stocks and Spares by Assessee.
August 21, 2020 Case Laws Companies Law AT

Minority shareholders lose challenge; NCLT can modify resolutions from Extraordinary General Meetings on share capital reduction.
August 21, 2020 Case Laws Insolvency and Bankruptcy AT

CIRP Application Rejected Due to Disputed Claim; Contest Highlights Right to Payment Regardless of Dispute Status.
August 21, 2020 Case Laws Insolvency and Bankruptcy AT

Appellate Tribunal Reviews Alleged Collusion in CIRP to Prevent Unjust Liquidation and Potential Miscarriage of Justice.
August 21, 2020 Case Laws Insolvency and Bankruptcy AT

Liquidation Ordered After CIRP Deadline Lapses; Late Resolution Plan Offer Rejected for Non-Compliance with IBC Regulations.
August 21, 2020 Case Laws Central Excise SC

Section 4 Amendment: Valuation of Excisable Goods Now Based on Transaction Value; Tribunal Orders Remand for Further Review.
August 20, 2020 Case Laws GST HC

Court Grants Bail to Former Directors in GST Evasion Case Due to Lack of Substantial Evidence.
August 20, 2020 Case Laws GST HC

SGST Act Section 161: Service of Assessment Order via Web Portal is Valid; Petitioner Must Adhere to Filing Deadlines.
August 20, 2020 Case Laws GST NAPA

Company Not Penalized for Failing to Pass GST Rate Cut to Customers Due to Lack of Penalty Rules at the Time.
August 20, 2020 Case Laws Income Tax HC

High Court Rules No Penalty u/s 271(1)(c) for Fully Disclosed, Yet Inadmissible, Tax Claim.
August 20, 2020 Case Laws Income Tax AT

TPO's Failure to Use Prescribed Method u/s 92C(1) Leads to Deletion of Transfer Pricing Adjustments.
August 20, 2020 Case Laws Income Tax AT

Interest Deduction Allowed: Loans Against FDRs Result in Net Savings u/s 57(iii).
August 20, 2020 Case Laws SEBI HC

Court Affirms Credit Ratings as Expert Opinions; Will Not Interfere Unless Found Unreasonable or Made in Bad Faith.

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F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

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A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...

H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...