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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3601 to 3650 of 5164 Records

1 ....69 70 71 727374 75 76 77........ 104

March 25, 2020 Case Laws VAT and Sales Tax

Classification of goods - Mango Drink under the brand name “Slice” - whether fall under Entry 100D of Schedule-C of the HVAT Act or not? - There is of course the broad......
March 25, 2020 Case Laws VAT and Sales Tax

Attachment of property - CIRP proceedings - first charge over all the properties and assets in view of Section 48 of the Gujarat VAT Act, 2003 - pending the hearing and.....
March 24, 2020 Case Laws GST

Input Tax Credit (ITC) of IGST - import of goods through the port situated in different state - The applicant can issue tax invoice with IGST to the customer as per......
March 24, 2020 Case Laws GST

Exemption from GST - supply of purified water to public in empty unsealed cans - supply of purified water whether in sealed container or unsealed container not entitled.....
March 24, 2020 Case Laws GST

Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is......
March 24, 2020 Case Laws GST

Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal......
March 24, 2020 Case Laws GST

Filing of Form GST TRAN-1 - transitional credit - Respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax....
March 24, 2020 Case Laws GST

Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could.....
March 24, 2020 Case Laws Income Tax

Unaccounted income - Nature of advance money received - The assessee successfully by with-holding the information which was in his possession, avoided the scrutiny. The.....
March 24, 2020 Case Laws Income Tax

Exemption u/s 11 - Use of accumulated income for different purpose - Treating the amount given to PSWHMMS as the income of the appellant-society in terms of section......
March 24, 2020 Case Laws Income Tax

Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid......
March 24, 2020 Case Laws Income Tax

Deduction u/s 36(1)(iii) or 57(iii) - interest paid by the assessee on borrowed capital to the extent it was utilised for purchasing shares - The Tribunal was not......
March 24, 2020 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration u/s 12AA(3) on various grounds - There is no material placed before us to establish that the assessee is not carrying on.....
March 24, 2020 Case Laws Income Tax

Addition u/s 68 - Addition on account of joint venture agreement - the addition made u/s. 68 of the Act only on the basis of two statements which could not stand the......
March 24, 2020 Case Laws Customs

Refund of Terminal Excise Duty (TED) - supplies against ICB are ab initio exempted from payment of excise duty - during the relevant period, no such condition was......
March 24, 2020 Case Laws Customs

Retraction of statements - onus to prove - the persons concerned have accepted the modus operandi to the knowledge of which, they alone are privy of. Retraction is an......
March 24, 2020 Case Laws Customs

Maintainability of appeal - compliance of pre-deposit - The first appellate authority erred in taking up the appeal preferred before it despite non-compliance of Section....
March 24, 2020 Case Laws Central Excise

Rate of Interest on delayed refund - whether the appellant is entitled for interest on the delayed payment of refund either at the rate of 6% or at the rate of 12% of......
March 24, 2020 Case Laws VAT and Sales Tax

Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional......
March 24, 2020 Case Laws VAT and Sales Tax

Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it......
March 24, 2020 Case Laws VAT and Sales Tax

Requirement of extra amount of Central Sales Tax - non-issuance of C-Form - since the petitioner Company is not at fault in making the delay in deposit of the CST, no......
March 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - The provisions of Section 141 of the Negotiable Instruments Act are pari materia with the provisions of Insecticide Act. In the absence of specific.....
March 24, 2020 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - There is a ring of truth in the testimony of the complainant (P.W.1) inasmuch as he has clearly stated that, he was anxious....
March 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - The defence theory, that the eight post dated cheques for ₹ 20,000/- each were given in anticipation of a loan that was promised by the......
March 23, 2020 Case Laws GST

Condonation of delay in filing appeal - Time Limitation - To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso.....
March 23, 2020 Case Laws GST

Input tax credit (ITC) - Blocked Credits - Section 17(5) of the CGST Act, 2017 - taxes paid on procurement of goods and/or services for installation of various parts of.....
March 23, 2020 Case Laws GST

Denial of Input Tax Credit (ITC) - Tax paid u/s 129 after detention of goods alongwith the vehicle - part B of the e-way bill was not filled up - the matter requires......
March 23, 2020 Case Laws Income Tax

Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising.....
March 23, 2020 Case Laws Income Tax

Interpretation of Section 44BB and 44DA - bifurcation between the supply of software as well as ancillary services such as maintenance and installation - It is question.....
March 23, 2020 Case Laws Income Tax

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under......
March 23, 2020 Case Laws Income Tax

TDS u/s 194C OR 192 - salary payment made to staff - amount is less than than taxable limit u/s 192 - demand of TDS u/s 194C - relationship between the management and......
March 23, 2020 Case Laws Income Tax

Capital gain u/s 45 - compensation received by a partner from another partner for relinquishing rights in the partnership firm - the compensation received by the......
March 23, 2020 Case Laws Income Tax

TDS u/s 195 - Intangible business connections - payment in respect of an appearance made by an Oscar award winning celebrity, for an appearance made by him at Dubai......
March 23, 2020 Case Laws Income Tax

Disallowance on account of deduction u/s 80IA - Computation of deduction - It is only when the loss have been incurred from the initial assessment year, then the......
March 23, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - sale of immovable property - In the absence of any development during this intervening period of one year from the date of.....
March 23, 2020 Case Laws Income Tax

Addition u/s 40A - purchase by cash exceeding ₹ 20,000/- on various dates in one bill - merely accepting the purchase by the AO - it was duty of the assessee to......
March 23, 2020 Case Laws Income Tax

Exemption u/s 11 - proof of charitable activities u/s 2(15) - The activities of the assessee's association cannot be termed either "trade" , "commerce" or "business"......
March 23, 2020 Case Laws Income Tax

Rejection of books of account - Correct method of accounting - following cash system of accounting instead of accrual method of accounting - He has not cared to discuss.....
March 23, 2020 Case Laws Income Tax

TDS u/s 192 - Employees on Deputation - Reimbursement of salary cost which was on account of availing personnel services from its AE’s who were sent to India at......
March 23, 2020 Case Laws Income Tax

Penalty u/s 271AAB - A bare surrender of income not representing the money, bullion, jewellery or other valuable article or thing or any entry in the books of account......
March 23, 2020 Case Laws Income Tax

Deduction u/s 35AD - Even if, arguendo, these facts were to be accepted, they do not detract from the settled position [as per 'Ceebros' (supra)], that once the......
March 23, 2020 Case Laws Customs

Misdeclaration of imported goods - Bitumen - Country of Origin - Redemption fine - Levy of penalty - The department was well within its right to seize the goods for such....
March 23, 2020 Case Laws Customs

Entitlement for continuation of exemption from duties of customs - import of aircraft - Both scheduled and non-scheduled air transport services are clearly not intended.....
March 23, 2020 Case Laws Service Tax

Renting of immovable property service - appellant have received amounts as advances for construction of a terminal for bunkering - Merely because the appellant has......
March 23, 2020 Case Laws Service Tax

Business Auxiliary Services - promotion or marketing of goods produced or provided by or belonging to the client - transfer of right to use - The imposition of......
March 23, 2020 Case Laws Central Excise

Valuation - crank cases - job-work activity or not - Any amount of supervision per se, may not be sufficient to treat the assessee-appellant as a job worker - there are.....
March 23, 2020 Case Laws Indian Laws

Termination of tenancy - Section 3 of West Bengal Government Premises (Tenancy Regulation) Act, 1976 - When the eviction proceedings were initiated, admittedly, the land....
March 23, 2020 Case Laws Indian Laws

Professional Misconduct - Applicability of Network guidelines to petitioner-firm of Chartered Accountants (CAs) - In absence of any “Information”, as contemplated under.....
March 23, 2020 Case Laws Central Excise

Clandestine removal - copper wires - demand based on various statements - retraction of statements - The counsel of Appellant before the appropriate forum, himself had......
March 21, 2020 Case Laws GST

Clinical establishment or not - supply of health care services - The Applicant’s submissions do not clarify or claim that its plant-based preparations are manufactured......

1 ....69 70 71 727374 75 76 77........ 104

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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