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Highlights / Annotations / Catch Notes For August

Home Highlights August

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August 29, 2020 Case Laws Central Excise

Refusal to accept the surrender of Central Excise Registration Certificate - the demand, which was a subject matter in the CESTAT, before the Hon'ble Supreme Court, no......
August 29, 2020 Case Laws VAT and Sales Tax

Determination of sales turnover - When the assessing authorities could accept the explanation of the assessee for the subsequent years, there is no reason for them to......
August 28, 2020 Case Laws GST

Recovery of GST - Non filing of returns - there is a caveat in terms of provision u/s 62(2) where on receipt of such information, as noticed above, was received by the......
August 28, 2020 Case Laws GST

Claim of transitional credit - submission of form TRAN-1 - mistake while submitting the aforementioned form TRANS-1 was that, instead of filing it under the Central GST,....
August 28, 2020 Case Laws Income Tax

Capital gains arising out of land acquisition compensation - date of accrual of capital gains for the purpose of Section 45 - capital gains shall be deemed to have......
August 28, 2020 Case Laws Income Tax

Can the decision of ITAT for later Assessment Year (i.e AY 1975-1976) be questioned in the second round of litigation - the revenue had every reason to question the......
August 28, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - non disclosure of sale the lands and windmill - As carefully perused the penalty order dated 25.09.2015 and we find that the Assessing Officer......
August 28, 2020 Case Laws Income Tax

TDS u/s 194N - Consequences of failure to deduct or pay u/s 201 - cash withdrawal exceeding Rupees One Crore in an year from the bank account - Not agree with the stand.....
August 28, 2020 Case Laws Income Tax

Short deduction of TDS - Addition u/s 40 (a) (ia) - the assessee has deducted tax on the above sum the rate of one percent instead of 2% as held by the assessing officer....
August 28, 2020 Case Laws Income Tax

Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed......
August 28, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained share capital receipt - Mere paperwork by the assessee does not take the authorities anywhere, when the learned AO suspected the real......
August 28, 2020 Case Laws Income Tax

Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP....
August 28, 2020 Case Laws Customs

Power of Central Government to impose quantitative restrictions - Import of Peas - Powers u/s 3 versus u/s 9A of the FTDR Act - Notwithstanding Section 9A, the Central......
August 28, 2020 Case Laws Customs

Validity of Show Cause Notice (SCN) - Violation of Foreign Trade Policy - SFIS scheme - This is a premature writ petition, we are not inclined to give any relief to the.....
August 28, 2020 Case Laws Customs

Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the....
August 28, 2020 Case Laws Service Tax

Merely because the total amount has been billed using the number of man hours / man days as a measure, it does not become a manpower supply service. If this logic is......
August 28, 2020 Case Laws Central Excise

CENVAT Credit - input - film rolls - Kodak branded film rolls supplied free of cost with Camera - when the film roll is being clubbed with the camera and both packed in.....
August 28, 2020 Case Laws VAT and Sales Tax

Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - No authority is cited by the......
August 28, 2020 Case Laws VAT and Sales Tax

Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due......
August 27, 2020 Case Laws GST

Liability of GST - Funds received from Govt. of Kerala for paying the cost of the water metro project - the services rendered by the applicant to the Government of......
August 27, 2020 Case Laws GST

Exemption from GST - Hostel facility to its students - Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study.....
August 27, 2020 Case Laws GST

Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as.....
August 27, 2020 Case Laws Income Tax

Disallowance of interest on loan since interest free advances given to the parties - Once it is held that the amount was outstanding out of sales made, the business......
August 27, 2020 Case Laws Income Tax

TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee......
August 27, 2020 Case Laws Income Tax

CIT(A) rightly held that the artificial and hypothetical income created by mere general entries which were subsequently reverse cannot be brought to tax. Besides that......
August 27, 2020 Case Laws Income Tax

Nature of expenditure - A.O. as well as the Ld. CIT(A) were erred in coming to the conclusion that expenditure incurred on developing new software platform is expected......
August 27, 2020 Case Laws Income Tax

Disallowing social welfare expenditure - expenditure incurred under the head Social Welfare Expenditure for construction of houses to flood victims is in the nature of......
August 27, 2020 Case Laws Income Tax

Levy of Interest u/s 201(1A) for late deposit of Tax Deducted at Source - payment of TDS by the assessee would relate back to the date of presentation of cheques by the.....
August 27, 2020 Case Laws Income Tax

Unexplained cash credits - bank deposits - Both the AO as well as CIT(A) have not gone by the “source” explained to examine identity, genuineness and creditworthiness......
August 27, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance u/s 40(a)(ia) - The only reason for which the expenditure was disallowed is due to non–deduction of tax at source. In other words,......
August 27, 2020 Case Laws Income Tax

Bogus purchases - the assessee could not produce the transportation evidences or expenditure incurred on account of transportation in regard to these purchases. - the......
August 27, 2020 Case Laws Customs

Principles of Natural Justice - Classification of imported goods - Naptha - cross examination of the Chemical Examiner - lacunas in the testing procedure - It is seen......
August 27, 2020 Case Laws Companies Law

Winding up order - The Company was non-functional, it had already given its premises on rent and it was the only income of the Company. Therefore, we find that the......
August 27, 2020 Case Laws Companies Law

Appeal against restoration of the name of the company in the Register of Companies - It is contended that the Appellants being the suspended Directors are helpless and......
August 27, 2020 Case Laws Companies Law

Revival of appellant company - removal of name for non filing of statutory documents for 3 years - The Appellant is in operation as they are entering into MOU’s. The......
August 27, 2020 Case Laws Companies Law

Appealable order or not - the order having passed by the Judicial Authority (NCLT) under Section 45 of the ‘Arbitration and Conciliation Act, 1996’ and in absence of any....
August 27, 2020 Case Laws Indian Laws

Cancellation of Certificate of Registration of Non-Banking Financial Institution (NBFC) - The CoR of the petitioner was cancelled by RBI under the provisions of Section.....
August 26, 2020 Case Laws GST

Classification of goods - rate of GST - Silicone Insole - Heel Cushion - the products of the applicant namely; Silicone Insoles and Silicon Heel Cushion; being only......
August 26, 2020 Case Laws GST

Classification of supply - composite supply or mixed supply - works contract or not - Construction and Commissioning of Jetty and the Development of Sites as per the M.O....
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an......
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - goods are covered under the......
August 26, 2020 Case Laws GST

Detention of consignment - Lubricant - stock transfer - consignee was shown as an unregistered person in the e-way bill - the mere mention of the consignee as an......
August 26, 2020 Case Laws GST

Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail......
August 26, 2020 Case Laws GST

Detention of consignment - non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods - It is not in dispute that the details of.....
August 26, 2020 Case Laws Income Tax

Default u/s 201(1) and 201(1A) - in the instant case, the proceedings under Section 201(1) and 201(1A) of the Act have been initiated after a period of four years.......
August 26, 2020 Case Laws Income Tax

Deduction / exemption u/s 10A - interest on bank deposits is also eligible to be included in the profits of 100% Export Oriented Units for the purpose of claiming......
August 26, 2020 Case Laws Customs

Classification of imported goods - Calcite Sand (Calcite Powder) - There is no option but to go by the technical data sheet/description provided by overseas supplier for....
August 26, 2020 Case Laws Companies Law

Oppression and Mismanagement - bogus transactions - siphoning of funds - The allegation is an isolated incident and in order to invoke provisions of Oppression and......
August 26, 2020 Case Laws Companies Law

Whether Tribunal (NCLT) can impose the compounding fees u/s 441(1) of the Act, less than minimum prescribed for the offence u/s 165 (1) read with Section 165(6)? - the......
August 26, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - NPA - relevant date of default - The Admission need not be in regard to any precise amount nor by expressed words. If a defendant writes to the plaintiff.....

1 ....46 47 48 495051 52 53 54........ 139

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F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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