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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2351 to 2400 of 5164 Records

1 ....44 45 46 474849 50 51 52........ 104

June 22, 2020 Case Laws GST

Input Tax Credit (ITC) - If the facility provided by a taxpayer for transportation of employees is not obligator under any law, for the time being in force then no ITC......
June 22, 2020 Case Laws GST

Classification of services - The transaction/service i.e. “leasing of mines” is between the State Government and applicant and the services are supplied by the State......
June 22, 2020 Case Laws GST

Transitional Input tax credit - The order and direction of the High Court that Respondents to either open the online portal so as to enable the Petitioners to file......
June 22, 2020 Case Laws Income Tax

Denial of exemption u/s 54F - interpreting the meaning of the word residential house used in Section 54F(1) - assessee even otherwise is entitled to the benefit of......
June 22, 2020 Case Laws Income Tax

Exemption under Section 54 - Assessee had purchased more than two houses - Subsequent amendment of Section 54(1) also fortifies the fact that the legislature felt the......
June 22, 2020 Case Laws Income Tax

Penalty u/s 271D - reasonable cause - mere proof regarding genuineness of the transaction or the intention in accepting the amounts in cash or that there was no attempt.....
June 22, 2020 Case Laws Income Tax

Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere......
June 22, 2020 Case Laws Income Tax

Interest expenditure on Compulsorily Convertible Debentures [CCDs] - the deduction claimed by the assessee has to be allowed. We may also clarify that the Thin......
June 22, 2020 Case Laws Income Tax

Understatement of sales price / turnover - there was no allegation by the Revenue that the assessee by making the sale at a price lower than the cost of purchase has......
June 22, 2020 Case Laws Customs

Exemption for Customs duty - import of textile machines - The inclusion of the import items namely, ‘textile’ and ‘chemical sectors’, if construed to be operative......
June 20, 2020 Case Laws GST

Classification of Works Contract - Leasing or rental services concerning machinery & equipment with or without operator or SAC 9954 - The applicant is misconstruing the.....
June 20, 2020 Case Laws GST

Supply for work contract or not - supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure - The predominant......
June 20, 2020 Case Laws GST

Classification of goods - Henna (Mehndi Cone) - the product is rightly classifiable under chapter heading 3305 as preparations for use on the hair - Liable to GST @18%
June 20, 2020 Case Laws GST

Classification of goods - rate of GST - Psyllium/lsabgol is a plant of which parts are used to prepare powder to be used as pharmaceutical product. As the Plants and......
June 20, 2020 Case Laws GST

Composite supply of Works Contract - installation & commissioning of plant and machinery - supply of Pouch Filling Machine with online pouch coding machine of......
June 20, 2020 Case Laws GST

Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into......
June 20, 2020 Case Laws GST

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within......
June 20, 2020 Case Laws GST

Classification of goods - [J.J.'s] POPCORN (put up in unit container and bearing a registered brand name) - Since it is not Corn flakes (tariff item 1904 10 10), Paws,......
June 20, 2020 Case Laws GST

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax......
June 20, 2020 Case Laws GST

GST Transition Credit - respondents directed to accept manual filing of the GST Transition Credit applications as well as to reopen the concerned website, enabling all......
June 20, 2020 Case Laws Income Tax

Penalty levied u/s. 271B - Defective notice - vague and unspecific notice - failure to furnish the audit report u/s 44AB before the due date - Notice proposing penalty......
June 20, 2020 Case Laws Income Tax

Relief u/s 91 in respect of foreign taxes paid by the appellant - Tax u/s 115JB - MAT applicability - credit for tax paid in foreign country should be allowed even when.....
June 20, 2020 Case Laws Income Tax

Delay in employee contribution to P.F. - Disallowance u/s 36(1)(va) read with section 2(24)(x) - The onus is on the assessee to prove that it is eligible for deduction......
June 20, 2020 Case Laws Income Tax

Revision u/s 263 - speculative loss in view of Section 43(5) - transactions were duly backed by contract notes, transactions were entered into by account payee cheque.......
June 20, 2020 Case Laws Income Tax

Rectification u/s 154 - Rate of tax u/s 115BBE on undisclosed investment - AO has not invoked the provisions of section 69 at first place while passing the assessment......
June 20, 2020 Case Laws Income Tax

Assessment u/s 153A/153C - Onus was on the Revenue to show that incriminating material/ document recovered at the time of search belongs to the assessee and it is not......
June 20, 2020 Case Laws Customs

Cancellation of summons - Jurisdiction - Import of jewellery in violation of Baggage Rules - High Profile case - Connivance of the Police officers - The customs......
June 20, 2020 Case Laws Customs

Forged import licence - Imposition of penalty - Though the WPC approvals were not appropriately issued, the investigations have not brought out categorically whether the....
June 20, 2020 Case Laws Insolvency and Bankruptcy

Disciplinary Action - Duty of the IP to appoint registered valuers to determine the fair value and liquidation value of the Corporate Debtor - Appointment of valuers -......
June 20, 2020 Case Laws Indian Laws

Arbitration agreement - Applicability on the party who is not the signatory of the agreement - Scope of Section 9 of the Arbitration and Conciliation Act, 1996 - The......
June 19, 2020 Case Laws GST

Classification of supply - Rate of Tax - to be treated as original works or not - y. The principal supply would be the goods i.e. the AFC system as a whole. Thus, the......
June 19, 2020 Case Laws GST

Works Contract - Composite Supply - The supply of the maintenance and management services to be provided post implementation of the AFC system under proposed contract......
June 19, 2020 Case Laws GST

Requirement of GST registration - medical store run by Charitable Trust - sale of medicine by the applicant is a taxable supply of goods. Applicant is providing......
June 19, 2020 Case Laws GST

Computation of threshold limit for the purpose of GST registration - Interest received on PPF Account / Saving Bank Account / Personal loan account should be considered.....
June 19, 2020 Case Laws GST

Levy of GST - sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage.....
June 19, 2020 Case Laws GST

Classification of goods - Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing - The goods which fall under Chapter 3919, as in the......
June 19, 2020 Case Laws GST

Export of Service or not - design & Development services provided by Lear India to Lear entities situated abroad - OIDAR services or not - this authority cannot admit......
June 19, 2020 Case Laws GST

Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering......
June 19, 2020 Case Laws GST

Reopening of portal for claiming CENVAT Credit - The respondents are directed to ensure compliance of the captioned judgment by 19.06.2020, particularly since the cut of....
June 19, 2020 Case Laws Income Tax

Depreciation on ATM - whether ATMs are computers and are eligible for 60% depreciation? - Yes - ATMs are computers and are entitled to higher rate of depreciation.
June 19, 2020 Case Laws Income Tax

Expenditure incurred on lease hold property for improvements - revenue or capital expenditure - The assessee therefore, got the business advantage and therefore, the......
June 19, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reasons to believe - The non-rejection of the explanation in the Assessment Order would amount to the Assessing Officer......
June 19, 2020 Case Laws Income Tax

Correct head of income - income arising on sale of shares held as capital asset after conversion from stock in trade - business income or capital gains - Tribunal erred.....
June 19, 2020 Case Laws Income Tax

Income accrued in India - Characterization of income - 'Salary' or 'Profit in lieu of Salary' OR 'Business income' - The amount paid to the employees under the non......
June 19, 2020 Case Laws Income Tax

Revision u/s 263 - AO has adopted one of the courses permissible in law and even if it has resulted in loss to the revenue, the said decision of the AO cannot be treated....
June 19, 2020 Case Laws Income Tax

Capital gain computation - reference made u/s 55A - value of immovable property determined by the District Valuation Officer - pre-amended section 55A(a) is applicable......
June 19, 2020 Case Laws Customs

Valuation - rejection of declared value - import of Synthetic Rubber PBR Non Oil Off Grade Loose Lumps in Super Sacks Packing - The Department has failed to show any......
June 19, 2020 Case Laws Customs

EPCG Scheme - import of the Mercedes car - allegation for use for personal purpose of director - no evidence have been adduced by the Department to sustain their claim......
June 19, 2020 Case Laws Service Tax

Demand of service tax - corporate guarantee - The appellant is not liable to pay any service tax on corporate guarantee provided by the appellant to various......
June 19, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - iron ore fines which emerges during the course of manufacture of sponge iron ore are in unavoidable and inevitable by-product and therefore......

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

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 ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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