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Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

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Showing 151 to 200 of 415 Records

1 2 345 6 7 8........ 9

September 18, 2020 Case Laws Customs AT

Penalty - instead of issuing the show cause notice for recovery of the 15% amount of penalty, the department had proceeded against the appellant for confirmation of the.....
September 18, 2020 Case Laws Service Tax AT

Levy of Service Tax - Transportation of Goods through Pipelines / Conduit Services - the transportation of crude oil has been undertaken by the appellant assessee in the....
September 18, 2020 Case Laws VAT and Sales Tax HC

Levy of penalty - Entry tax - this is the case where the Entry Tax was not paid by the petitioner on the first instance, in view of the prevailing law at that point of......
September 18, 2020 Case Laws Central Excise HC

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of.....
September 18, 2020 Case Laws Central Excise AT

Clandestine Removal - shortage of finished goods - Kraft Paper - The charge of clandestine removal in respect of major quantity could not be established by the revenue......
September 18, 2020 Case Laws Central Excise AT

CENVAT Credit - inputs not received - forged and fake invoices - The Revenue has placed strong reliance on the facts that the proprietor /directors of the appellants......
September 18, 2020 Case Laws Central Excise AT

Recovery of Short paid duty - fabrication of steel tanks for Oil Companies - immovable property or not - The impugned goods are liable to excise duty and the opinion......
September 18, 2020 Case Laws Central Excise AT

Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central....
September 18, 2020 Case Laws VAT and Sales Tax HC

Recovery of tax dues (arrears) - Validity of Sale of property in public auction - The respondents by themselves permitted the petitioner to participate in the Amnesty......
September 18, 2020 Case Laws Indian Laws HC

Dishonor of Cheque - defendant failed to prove that plaintiff falls within the definition of ‘money-lender’ under the Act and also failed to prove that various recovery.....
September 17, 2020 Case Laws GST AAR

Classification of supply - Composite Supply or Mixed Supply - wellness facilities / health care services - In fact, there is no option available for the customer to......
September 17, 2020 Case Laws GST AAR

Exemption form GST - educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization - Since the conditions of....
September 17, 2020 Case Laws GST AAR

Exemption from GST - selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building - They have received only....
September 17, 2020 Case Laws Income Tax HC

Income by way of fees for technical services - The non-resident company is no where involved either in identification of the exporter or in selecting the material and......
September 17, 2020 Case Laws Income Tax AT

Addition u/s 41(1) - It is evident that obtaining of any benefit by the assessee in the form remission or cessation is sine qua non for invoking section 41(1). If the......
September 17, 2020 Case Laws Income Tax AT

Penalty u/s 271AAB - surrender of cash and jewellery pursuant to search - Statement recorded u/s 132(4) of the Act itself would not either constitute an incriminating......
September 17, 2020 Case Laws Income Tax AT

Disallowance of depreciation - capital subsidy received under Technology Upgradation Fund (TUF) scheme - the said capital subsidy need to be directly credited only to......
September 17, 2020 Case Laws Income Tax AT

Ad-hoc disallowance - the AO has not followed the procedure prescribed by the statute and therefore, he violated the principle of “Rule of Law” and the action of the AO.....
September 17, 2020 Case Laws Income Tax AT

Bogus purchases - AO estimated 10% of the bogus purchase - CIT (A) enhanced the addition - producing the bills and vouchers and evidencing the payment made through......
September 17, 2020 Case Laws Customs AT

Levy of personal penalty for abetment - Quantum of Penalty - Section 114 of the Customs Act - in order to hold that the appellant has abetted in the commission of the......
September 17, 2020 Case Laws Insolvency and Bankruptcy Tri

Restoration of company petition seeking initiation of CIRP - In view of another petition, the fist petitioner was asked to approach IRP for further action - effect of......
September 17, 2020 Case Laws Indian Laws HC

Dishonor of Cheque - vicarious liability of Director - the petitioner is being implicated as third accused who is inducted as Non Executive Director of the first accused....
September 17, 2020 Case Laws Indian Laws HC

Dishonor of Cheque - the fact that despite the petitioner having been put on notice as regards production of the invoices even duplicate/Xerox, the petitioner has chosen....
September 16, 2020 Case Laws GST AAR

Classification of goods - Maize Bran (cattle feed) - For the above manufacturer, who purchases Maize Bran, maize bran is just an input/ingredient which is used in the......
September 16, 2020 Case Laws GST AAR

Classification of Supply - services or not - rate of GST - mining lease for extracting “Stone along with associated minor minerals” - Thus, the activity undertaken by......
September 16, 2020 Case Laws GST AAR

Classification of goods - bio agricultural products i.e. RhizoMyx and Rhizomyco - biofertilisers are not covered under the Sub-heading 3101 - the biofertilizers namely......
September 16, 2020 Case Laws GST AAR

Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like......
September 16, 2020 Case Laws GST HC

Release of attached Bank Account of petitioner - The effect of Section 83 of the Act shall come to an end as soon as the proceedings pending in any of the aforesaid......
September 16, 2020 Case Laws Income Tax HC

Interest u/s 244A on delayed refund - the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not......
September 16, 2020 Case Laws Income Tax AT

Disallowance of interest paid on late deposit of TDS - the interest paid by the assessee for delayed payment of TDS in respect of statutory liabilities and thus this......
September 16, 2020 Case Laws Income Tax AT

Revision u/s 263 - Assessee is entitled for deduction u/s 54 since there is transfer of residential house property as observed hereinabove and for this part of the......
September 16, 2020 Case Laws Income Tax AT

Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - assessee cannot expect the Tribunal to become a party to its....
September 16, 2020 Case Laws Income Tax AT

Penalty u/s 271A - When the turnover has to be computed only by taking the positive and negative outcome of the transactions and not the entire volume of the......
September 16, 2020 Case Laws Income Tax AT

Penalty u/s 271A - non maintenance of books of account and not auditing of the same - when the issue of turnover in case of derivative transactions is a debatable issue,....
September 16, 2020 Case Laws Income Tax AT

Exemption u/s 11 - Registration u/s 12AA(1)(b) and u/s 80G(5)(vi) - As per amended rule 17A of the Income Tax Rules, which are applicable in the case of the assessee,......
September 16, 2020 Case Laws Income Tax AT

Addition u/s 56(2)(vii)(b)(ii) - difference between the stamp duty value and purchase value of agricultural land (immovable property) - the agricultural land purchased......
September 16, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search.....
September 16, 2020 Case Laws Income Tax AT

FMV determination - sale of office with common area - AO/DVO is directed to determine the fair market value by considering these common are as a positives factor while......
September 16, 2020 Case Laws Customs HC

Defreezing of Bank Accounts of petitioner (third party) - freezing of account on the ground of illegally availed IGST refund of an exporter was deposited in the bank......
September 16, 2020 Case Laws Customs AT

Import of two golf carts with accessories - Benefit of exemption from customs duty - golf carts do not come under the restricted category of vehicles - the licensing......
September 16, 2020 Case Laws Insolvency and Bankruptcy Tri

CIRP process - employee- employer dispute - the employees who resigned after the Resolution Plan is approved are also an integral part of the stakeholders of the Corporate Debtor. - Tri
September 16, 2020 Case Laws Insolvency and Bankruptcy SC

Maintainability of CIRP application - NCLAT set aside the order of NCLT on the ground that applicant failed to prove that there was an outstanding amount - The NCLAT,......
September 15, 2020 Notes Income Tax

Introduction of concept of mediation and Advance Ruling System for Residents to reduce tax litigation and more clarity - Notes
September 15, 2020 Case Laws GST AAR

Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017......
September 15, 2020 Case Laws GST AAR

Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water......
September 15, 2020 Case Laws GST AAR

Valuation of supply - transaction of sale of residential/ commercial property with undivided rights of land - applicant is required to deduct one third value of land or.....
September 15, 2020 Case Laws Income Tax HC

Disallowance u/s 40A - cash payment exceeding fixed limits - Payee was identifiable and not a fictitious person would go to show the bonafides of the transaction and......
September 15, 2020 Case Laws Income Tax HC

Slump sale u/s 50B or not - Transfer of business in lieu of equity shares to its subsidiary by a scheme of arrangement as approved by HC - mere use of the expression......
September 15, 2020 Case Laws Income Tax HC

Slump sale u/s 50B or not - Fresh Claim that transaction not liable to capital gain tax - investment in Tax Savings Bonds u/s 54EC - AO, CIT(A) and the Tribunal......
September 15, 2020 Case Laws Income Tax HC

Exercise of power of the Settlement Commission u/s 245D - Scope of enquiry - Procedure at the (2C) stage is undoubtedly summary in nature and the application filed by......

1 2 345 6 7 8........ 9

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