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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 101 to 150 of 5164 Records

1 234 5 6 7........ 104

December 26, 2020 Case Laws Service Tax

Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for....
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - The Trial Court has failed to appreciate the burden of proof and drawing presumption. Only on untenable contentions and evidence, the Trial Court......
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Funds - case of appellant is that the alleged cheques were never issued by the petitioner for any legally enforcible debt - The offence....
December 26, 2020 Case Laws GST

The advocate of the petitioners are to be allowed to be present during the interrogation of the petitioners. It is further clarified that he/they should be made to sit......
December 25, 2020 Case Laws Income Tax

Characterization of interest income from the partnership firm as business income - Presumptive income @8% u/s 44AD - Interest and salary received by the assessee from......
December 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - the Revenue could not produce any evidence to show that the reasons recorded were provided to the assessee in spite of opportunity......
December 25, 2020 Case Laws Income Tax

Validity of reopening of assessment - year of taxation of capital gain - Petitioner argument that the order of assessment for AY 2016-17 has been challenged in appeal......
December 25, 2020 Case Laws Income Tax

Higher depreciation claim - Receipt from business of hiring of plant and machinery - The assessee’s claim is that since the substantial income i.e. 2/3rd of its income......
December 25, 2020 Case Laws Income Tax

Claim of deduction of expenditure u/s 37(1) - Provision for audit fees - the matter requires examination and verification of fact that the payee has discharged its......
December 25, 2020 Case Laws Customs

Confiscation of goods - imposition of redemption fine and penalty - at the time of importation of the goods, admittedly, Pre Shipment Inspection Certificates were not......
December 25, 2020 Case Laws Customs

Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal......
December 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - filing of application by the Promotor / Director of company - it is on record that the SIDBI and IOB, the Financial Creditors have strenuously......
December 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Whether the ‘Dispute’ pertaining to the invoice was settled between the parties? - The material on record, specifically the email dated 08.02.2019......
December 25, 2020 Case Laws Insolvency and Bankruptcy

Validity of deed of assignment - Related Party - if the Assignor of a debt is a Related Party of the Corporate Debtor, as per the ratio laid down by the Hon'ble NCLAT,......
December 25, 2020 Case Laws VAT and Sales Tax

Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have....
December 25, 2020 Case Laws VAT and Sales Tax

Validity of reassessment order - Even though, Tribunal may have referred to amended provisions of the Act, however, it is trite law that mere mention of a wrong......
December 25, 2020 Case Laws VAT and Sales Tax

Works contract service - Composite Contract or not - works contract of 'structural glazing', 'suspended glazing', 'curtain walling', 'ACP cladding', 'spider glazing',......
December 24, 2020 Case Laws GST

Detention of goods alongwith the vehicle - goods detained by the respondent for the reason that the transportation of the goods was not accompanied by a valid e-way bill....
December 24, 2020 Case Laws GST

Revocation of cancellation of registration - Section 30 of the CGST Act - the consultant of the writ applicant inadvertently applied on 06.07.2020 for cancellation in......
December 24, 2020 Case Laws GST

Refund of excess cash deposited - In the instant case, it is not in dispute that during the period for which the refund was claimed by the petitioner assessee, there was....
December 24, 2020 Case Laws GST

Grant of anticipatory bail - evasion of GST - bogus bills - Present is a case where arrest is imperative for fair and full investigation - Considering the complexity of.....
December 24, 2020 Case Laws GST

Profiteering - purchase of Shop - the Respondent has benefited from the additional ITC to the extent of 5.91% of the turnover during the period from July, 2017 to June,.....
December 24, 2020 Case Laws Income Tax

Order u/s 197 refusing to grant a certificate of tax deduction at source at Nil rate - Perusal of Rule 28AA of the Income Tax Rules shows that the considerations......
December 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s......
December 24, 2020 Case Laws Income Tax

Correct head of income - interest received from partners - Department having accepted the treatment of the assessee in reducing interest from partners from......
December 24, 2020 Case Laws Customs

Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such......
December 24, 2020 Case Laws Service Tax

Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says.....
December 24, 2020 Case Laws Service Tax

Levy of Service tax - Reverse Charge Mechanism - consulting engineer service - amount paid to Honda Japan under the Technical Agreement - the amount was paid to......
December 24, 2020 Case Laws Service Tax

Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;......
December 24, 2020 Case Laws Central Excise

CENVAT Credit - few transactions of which consignments were either fake or fictitious - The investigation conducted by the department at the end of the transporter by......
December 24, 2020 Case Laws VAT and Sales Tax

Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the....
December 23, 2020 Case Laws GST

Inputs or not - Gift items - The Circular makes it abundantly clear that these items would be called gifts. Hence in this case, since the persons to whom the......
December 23, 2020 Case Laws GST

Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to......
December 23, 2020 Case Laws GST

Works Contract Service or not - we are unable to subscribe to the views of the applicant that the supply of services and goods encompassed in the subject work......
December 23, 2020 Case Laws GST

Detention of goods alongwith vehicle - E-Way bill had expired - The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and.....
December 23, 2020 Case Laws GST

Profiteering - restaurant service supplied by the Respondent - the GST rate of 5% has been charged w.e.f. 15.11.2017 however the base prices of 170 products have been......
December 23, 2020 Case Laws GST

Profiteering - purchase of flat - The contention of the Respondent is dismissed that the excess (more than commensurate) benefit amounting to ₹ 3,91,714/- passed......
December 23, 2020 Case Laws Central Excise

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation......
December 23, 2020 Case Laws Customs

Classification of imported goods - Executive IP Phone with 7” colour touch screen, 100 programmable keys, POE and 10/100/100 LAN and PC connections- FON 670i (VoIP......
December 23, 2020 Case Laws Income Tax

Addition on account of notional house property income - Rental value had been consistently showing a declining trend in respect of subject mentioned property at Palm......
December 23, 2020 Case Laws Income Tax

Deduction of unaccounted expenses from Unaccounted income - Applicability of provisions of Section 40A(3) - Admittedly, the seized document contains unaccounted income......
December 23, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - When the issue is a jurisdictional one, the provisions of Section 292BB of the Act cannot cure jurisdictional error. On perusal of the.....
December 23, 2020 Case Laws Income Tax

Income accrued in India - dependent agent PE in India - Assessee has repeatedly referred to various clauses of contracts/agreements entered into with Indian buyers for......
December 23, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - when the Tribunal rejected the contention of the Department regarding the distinction made between ‘input’ and ‘input service’, it is not......
December 23, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) denied - The fact that the contract has been awarded by respective Municipal Authorities does not make the assessee ineligible for claim of......
December 23, 2020 Case Laws Income Tax

Disallowance of sales promotion expenses being gifts to doctors and hospitals - Allowable business expenditure u/s 37(1) - the MCA regulations are applicable to the......
December 23, 2020 Case Laws Central Excise

CENVAT Credit - place of removal - the exporter continues to be owner and holds the title to the goods till the respective export consignment is handed over to master of....
December 23, 2020 Case Laws Central Excise

Area Based Exemption - The exemption cannot be restricted to products which are formed in the gaseous stage alone for the reason that the exemption refers to gas based......
December 22, 2020 Case Laws GST

Benefit of exemption - Training programme - Services provided by them under the category of Information and Communication Technology)ICT @ School Project - Challenge to.....
December 22, 2020 Case Laws GST

Supply of services or not - as per the agreement, applicant has consented/agreed to do some acts and as per clause 5 of Schedule II appended to GST Act, 'an agreement to....

1 234 5 6 7........ 104

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: Transfer of ITC without filing ITC-02

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