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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

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August 24, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ii) - though cess may be collected as part of income tax but that does not render such cess either rate or tax which cannot be deducted in terms......
August 24, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The AO as well as the CIT(A) only proceeded on the basis that there was no income during the year therefore there is no business activity, but......
August 24, 2020 Case Laws Customs

Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint......
August 24, 2020 Case Laws Customs

Valuation of imported goods - Misdeclaration of imported goods - the adjudication order is vitiated for not permitting the retesting, inspite of the prayer of the......
August 24, 2020 Case Laws Companies Law

Oppression and Mismanagement - transfer of shares of promoters - The mere undertaking of the transferees not to transfer their shares will not cure the illegality.......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP proceedings on settlement between parties - when the Applicant wants to withdraw the application before Constitution of CoC, while resorting to......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Counter claim - the Adjudicating Authority cannot decide the counter claim while admitting the Application. As such, all the essential requirements.....
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Effect of an ‘Acknowledgment’ of dues after the expiry of period of limitation - It cannot be gain said that ‘Acknowledgment of Liability’ is to be.....
August 24, 2020 Case Laws Indian Laws

Cancellation of assignment deed - When it comes to cancellation of a deed by an executant to the document, such person can approach the Court under section 31, but when.....
August 24, 2020 Case Laws Indian Laws

Seeking information from GSTN under RTI - Exemption from Disclosure of information - The CIC had passed a decision to give the Minutes of the Board Meeting directing......
August 24, 2020 Case Laws VAT and Sales Tax

Maintainability of Writ application - Gujarat VAT Act - Escaped turnover - Supply to SEZ unit - As in the instance case, the GVAT Act, 2003 provides complete machinery......
August 23, 2020 Case Laws GST

The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant....
August 23, 2020 Case Laws GST

Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of......
August 23, 2020 Case Laws GST

Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial......
August 23, 2020 Case Laws GST

Classification of services - Rate of GST - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction,.....
August 23, 2020 Case Laws GST

Valuation - inclusion of value of bus passes distributed by the applicant to the commuters in the value of facilitation charges - A contract is not property, but only a.....
August 22, 2020 Case Laws GST

Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and......
August 22, 2020 Case Laws GST

Classification of supply - Composite supply or Mixed Supply - The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite....
August 22, 2020 Case Laws GST

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of......
August 22, 2020 Case Laws GST

Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor......
August 22, 2020 Case Laws GST

Input Tax Credit - financial institution or not - option provided u/s 17(4) - the applicant being a Co-operative Society registered with the Central Registrar of......
August 22, 2020 Case Laws GST

Seizure of consignments alongwith vehicle - the revenue has to put its house in order and strive to achieve the lofty targets set by the CGST Act by effectively using......
August 22, 2020 Case Laws GST

Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is......
August 22, 2020 Case Laws Income Tax

Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be applicable in the case and the stamp duty valuation or the fair market......
August 22, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of......
August 22, 2020 Case Laws Income Tax

Long-term capital loss - the orders of the lower authorities are upheld wherein the assessee has been denied the set of and or carry forward of long-term capital loss on....
August 22, 2020 Case Laws Income Tax

Trading addition - Estimation of income - bogus purchases - when purchased are duly accepted by the VAT Department including the sales and manufacturing account and the.....
August 22, 2020 Case Laws Income Tax

Capital gain computation - valuation - the assessee pleads that the guideline value does not reflect the market value and by the time the valuation officer went for......
August 22, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - The Accounting Conventions cannot supersede any express provisions of the laid down provisions of the specific law on the subject. The I&B Code, 2016......
August 22, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The debt has been defined in Section 3(11) means a liability or obligation in respect of a claim which is due from any person and includes a......
August 22, 2020 Case Laws Insolvency and Bankruptcy

Payment of Gratuity to the employees - The question of distribution of the Gratuity Fund in order of priority, provided u/s 53(1) of the Code does not arise. - The......
August 21, 2020 Case Laws GST

Classification of goods - Cast Protector - It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc......
August 21, 2020 Case Laws GST

Exemption from GST - lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing.....
August 21, 2020 Case Laws GST

Detention of goods - discrepancy in the e-way bill - tax was not mentioned separately in the e-way bill - it is not in dispute that the transpiration was covered by a......
August 21, 2020 Case Laws GST

Detention of goods alongwith vehicle - Section 129 of the GST Act - The detention of the vehicle and the goods was on the finding that the goods on inspection were found....
August 21, 2020 Case Laws Income Tax

The Tribunal thereafter could not have proceeded to examine the matter on merits after setting aside the order under Section 263 of the Act with reference to Section......
August 21, 2020 Case Laws Income Tax

Valuation of stock - inclusion of duty of excise in the value - Accrual of liability - whether liability to pay excise duty is incurred immediately on manufacture of......
August 21, 2020 Case Laws Income Tax

Unexplained investment in stock and spares - Addition u/s 69A - assessee has capitalised stock of stores and spares to the plant and machinery - there is no evidence......
August 21, 2020 Case Laws Companies Law

Reduction of Share Capital - Allegation on unfair valuation Minority shareholders opposed the scheme - Power to modify the resolution / scheme approved in the EOGM - it.....
August 21, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP process - application was rejected on the ground that the claim of the Appellant falls within the ambit of disputed claim - Merely disputing a claim......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Replacemnet of Resolution Professional - Collusion between Creditor and Debtor to initiate CIRP - Related Party - the pivotal issue remains to be determined while the......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Liquidation Order - period for completing ‘CIRP’ had come to an end and no Resolution Plan had been received - When admittedly, the necessary procedure was not followed.....
August 21, 2020 Case Laws Central Excise

Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of....
August 20, 2020 Case Laws GST

Grant of Bail - evasion of GST - erstwhile directors of the company - They had already resigned legally from the Directorship of the Company. Merely on a bald statement.....
August 20, 2020 Case Laws GST

Non-service/delayed service of assessment order - The service of an order through the web portal is one of the methods of service statutorily prescribed under Section......
August 20, 2020 Case Laws GST

Profiteering - Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate - allegation that the benefit of GST rate reduction to his customers not passed on....
August 20, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Assessee had declared the full facts and the sale agreement at the first instance; the full factual matrix or facts were before the AO......
August 20, 2020 Case Laws Income Tax

TP Adjustment - ALP is determined by TPO by not applying any method at all or by choosing a method which is not prescribed u/s.92C(1) of the Act, then such a......
August 20, 2020 Case Laws Income Tax

Disallowance of deduction u/s 57(iii) - the interest paid on the loans raised against the FDR was having the direct nexus with the interest received from the FDRs and......
August 20, 2020 Case Laws SEBI

Credit Rating Rationales - factors required to be considered by ICRA while deciding the rating - As opinion of ICRA is rendered after taking into account all positive or....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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