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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 151 to 200 of 5164 Records

1 2 345 6 7 8........ 104

December 22, 2020 Case Laws Income Tax

Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or......
December 22, 2020 Case Laws Income Tax

Deduction of bad debts - The customers of the assessee refused to make payment and therefore, the assessee had written off the amount as not recoverable. It is pertinent....
December 22, 2020 Case Laws GST

Cancellation of GST registration - It is very sad to note the manner in which the show-cause notices came to be issued - The show-cause notices, are absolutely bereft of....
December 22, 2020 Case Laws Income Tax

Correct head on income - Income from trees - Any compensation received in lieu of loss thereof would form part of assessee’s trading operations. The same is evident from....
December 22, 2020 Case Laws Income Tax

AO had no jurisdiction to frame the final assessment order on 27.01.2020 u/s. 144(3) of the Act, since he was divested of jurisdiction to pass final order between......
December 22, 2020 Case Laws Central Excise

CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the......
December 22, 2020 Case Laws Income Tax

TP adjustment - We are unable to concur with the aforesaid manner in which the TPO had determined the ALP of the referral services rendered by the AE, viz. CLSA, Hong......
December 22, 2020 Case Laws Income Tax

TP Adjustment - Naturally when sales price consists of price for warranty and After sales services, which are promised at the time of sales, naturally corresponding......
December 22, 2020 Case Laws Central Excise

Clandestine removal - finished goods found short during the stock taking - since these were captively consumed they were exempt from duty under notification 67/95-CE......
December 22, 2020 Case Laws Customs

Eligibility of SAD exemption - “Blanks” cleared from the “SEZ Unit” of the Appellant by way of stock transfers to its “DTA Unit” - The adjudicating Authority has himself....
December 22, 2020 Case Laws Customs

Principles of natural justice - gist of submissions by the learned counsel for the appellants are that the department did not consider their submissions in entirety -......
December 22, 2020 Case Laws Service Tax

Reversal of CENVAT Credit - When the mistake was pointed, the appellant reversed the proportionate common credit taken on input services used in the provision of exempt.....
December 22, 2020 Case Laws Income Tax

TP adjustment - AMP expenses - the existence of an international transaction will have to be established de hors the BLT, the burden is on the Revenue to first show the.....
December 21, 2020 Case Laws GST

Taxability - sale of application, registration of course, inspection, etc with the Principal Supply' of “affiliation” provided by the Bharathiar University to its......
December 21, 2020 Case Laws GST

Condonation of delay in rectification of the tax invoice, mentioned in the name of petitioner - the Limitation Act will not apply automatically unless it is extended to.....
December 21, 2020 Case Laws GST

Seizure and detention of goods - Confiscation of goods - Section 130 of the Act - It has not been established that there was any contravention of any provision or any......
December 21, 2020 Case Laws GST

Detention of a consignment of goods - the liability of a person, who is not the owner of the goods, and who has transported exempted goods in contravention of the IGST......
December 21, 2020 Case Laws GST

Goods or not - e-goods - sale/ supply within state - classification of services - rate of GST - goods delivered through CLOUD located outside India - In the absence of......
December 21, 2020 Case Laws GST

Profiteering - supply of purchase of Flat - it is established that there had been no additional benefit of ITC to the Respondent and hence he was not required to pass on....
December 21, 2020 Case Laws Income Tax

Rectification u/s 254 - Tribunal decided the appeal of the Revenue on merits and ex-parte - The proviso to Rule 25 deals with the situation where the Tribunal has passed....
December 21, 2020 Case Laws Income Tax

Deemed capital gains by invoking the provisions of section 50D - there was no justification on the part of the authorities below to doubt or dispute the said......
December 21, 2020 Case Laws Income Tax

Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty......
December 21, 2020 Case Laws Income Tax

TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act......
December 21, 2020 Case Laws Service Tax

Export of Business auxiliary service - The appellant promoted the business of such foreign companies in India and as a consideration for this service, the appellant......
December 21, 2020 Case Laws Central Excise

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit......
December 21, 2020 Case Laws GST

Classification for supply of services - waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both......
December 19, 2020 Case Laws GST

Classification of goods in the e-tender procurement - the mentioning of HSN Code in the tender document itself shall resolve all disputes relating to fairness and......
December 19, 2020 Case Laws GST

Service of demand order - scope of service of the order on the driver of the vehicle - Section 169 of GST Act - the order was served upon the driver of the vehicle,......
December 19, 2020 Case Laws GST

Detention of goods alongwith vehicle - detention on the ground that the goods in question were being transported without E-Way Bill - The challenge sought to be raised......
December 19, 2020 Case Laws Income Tax

Bogus LTCG - Penny stock purchases - Claim made u/s 10(38) denied - ITAT remanded the matter back by setting aside the additions - Not only the Assessing Officer, but......
December 19, 2020 Case Laws Income Tax

Assessment u/s 153C - it is contended that addition could be made in absence of any incriminating material found during the course of search. - Merely because a......
December 19, 2020 Case Laws Income Tax

Assessment of Trust - voluntary corpus donations - Whether the assessee is a discretionary Trust - Additions u/s Section 56(2)(vii) read with Section 2(24)(iva) - AOP......
December 19, 2020 Case Laws Income Tax

Grant of interest on refund of amount to the assessee u/s 244A - Interest u/s 220(2) - the finding recorded by the Commissioner as well as the Tribunal that the interest....
December 19, 2020 Case Laws Income Tax

Capital gain on Transfer of share - family settlement - In the present case what have been transferred are stock in trade and not a capital asset. Further, in the......
December 19, 2020 Case Laws Income Tax

Disallowance u/s 14A - it was incumbent for Ld. AO to record a satisfaction as to why the disallowance offered by the assessee was not sufficient and this said......
December 19, 2020 Case Laws Income Tax

Disallowance of professional charges - Except for placing on record the bifurcated details of professional charges incurred during the year under consideration, we find.....
December 19, 2020 Case Laws Income Tax

Assessment u/s 153A - The seized paper merely reflect the date, name of transferor and transferee and number of shares. The document does not speak of any unexplained......
December 19, 2020 Case Laws Customs

Evasion of Anti-Dumping Duty - import of melamine - rejection of assessable value declared by the Appellant - while there was scope for addition of notional charges in......
December 19, 2020 Case Laws Customs

Revocation of Customs Broker License - The present proceedings suffer from the vice of biasness as well as are in violation of the principles of natural justice. Also,......
December 19, 2020 Case Laws Service Tax

Refund of accumulated credit - Export of services - debit entry was reflected in the ST-3 return of subsequent period and not for the period in question - Inasmuch the......
December 19, 2020 Case Laws Service Tax

Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid......
December 19, 2020 Case Laws Central Excise

Recovery of CENVAT Credit - goods returned by its customers under Rule 16 of the Central Excise Rules, 2002 without proper documents - irrespective of fact whether the......
December 19, 2020 Case Laws VAT and Sales Tax

Priority of debt - secured creditor or state taxes?, which is prior - Attachment of property - The mortgage of the secured creditor viz. the Petitioner Bank gets prior......
December 19, 2020 Case Laws VAT and Sales Tax

Validity of demand raised - spot collection of taxes - Since the collection of cheques from the petitioner is admittedly, towards payment of tax, as per the settled law,....
December 18, 2020 Case Laws GST

Permission to file Form TRAN-1 - Tansitional Credit - Liberty granted to the petitioner to make an application before GST Council through Standing Counsel, who is......
December 18, 2020 Case Laws GST

Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is.....
December 18, 2020 Case Laws Income Tax

Validity of re opening of the assessment - ITAT held that CIT(A) fell in error in holding the re-assessment to be invalid - it is evident that the order passed by the......
December 18, 2020 Case Laws Income Tax

Denying exemption u/s 10(23C)(vi), 11 and 12 - There are several factual aspects, which have been missed out by the Assessing Officer to be taken into consideration and.....
December 18, 2020 Case Laws Income Tax

Nature of expenditure incurred towards research and development - The fact that the expenses incurred by the assessee towards research and expenses have been met out of.....
December 18, 2020 Case Laws Income Tax

Deduction u/s 10B - activity the Assessee undertakes amount to manufacturing or processing to entail it to the benefit or not? - True, very low-grade iron ore cannot be.....

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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