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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3651 to 3700 of 5164 Records

1 ....70 71 72 737475 76 77 78........ 104

March 21, 2020 Case Laws GST

Works contract - composite supply or not - supply to railways - The Applicant’s supply is not in the nature of repair and maintenance of an existing structure, but a new....
March 21, 2020 Case Laws GST

Levy of IGST - Export of services - RCM - Activity of sales representative, identification of customers in India - intermediary services or not - the supply of services.....
March 21, 2020 Case Laws GST

Input tax credit (ITC) - Restrictions u/s 17(5) - inputs attributable to the renting of immovable property - construction of immovable property intending for letting out....
March 21, 2020 Case Laws GST

Undervaluation - Detention of goods - Merely because the manufacturer sells his products to its customer or dealer at a price lower than the MRP, as such cannot be a......
March 21, 2020 Case Laws Income Tax

Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be......
March 21, 2020 Case Laws Income Tax

Correct head of income - sub-leasing of already leased out property - maintenance charges and air conditioning hire charges - Service charges received from tenants are......
March 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Whether 'mens rea' or deliberate attempt is not essential for levy of penalty - A mere making of the claim, which is not sustainable in law, by......
March 21, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained share capital - A share applicant company have been assessed to tax u/s 143(3) of the Act and the source of money in question was brought......
March 21, 2020 Case Laws Income Tax

Addition u/s 69B - assessment u/s 153A - search action u/s.132 and seized incriminating documents - Purchase of land - If there was some doubt, revenue ought to have......
March 21, 2020 Case Laws Income Tax

Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date......
March 21, 2020 Case Laws Income Tax

Extension of stay against outstanding demand - When the lower authorities have not given any heed to the direction of the Tribunal, we find it a fit case for extension......
March 21, 2020 Case Laws Customs

Imposition of redemption fine in lieu of confiscation of conveyance - the Tribunal, on a correct interpretation of the proviso to sub-section (2) of section 115 of the......
March 21, 2020 Case Laws Customs

Provisional release of seized goods - The adjudicating authorities should be permitted to exercise their discretion in manner known to law. While exercising their......
March 21, 2020 Case Laws Customs

Amendment in the shipping bill - Section 149 of the Customs Act, 1962 - at the time of export which is established from shipping bill wherein the appellant have......
March 21, 2020 Case Laws Customs

Refrain from imposition of penalty - classification of imported goods - colour data projectors - It is only when there is any ambiguity in the Exemption Notification,......
March 21, 2020 Case Laws Service Tax

Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free......
March 21, 2020 Case Laws Service Tax

Applicability of interest to CENVAT credit recovery - Availed versus Taken and / or utilization of credit - Recovery of CENVAT credit wrongly taken or erroneously......
March 21, 2020 Case Laws Service Tax

Levy of Service Tax - amount which employer recovers out of the salary paid to the employee if the employee breaches the contract of total term of employment - The said.....
March 21, 2020 Case Laws Central Excise

Non-speaking order - It is clear that the order of Tribunal is certainly a non-speaking order and the Tribunal failed to consider the grounds raised by the appellant.......
March 21, 2020 Case Laws Central Excise

CENVAT Credit - slag - exempt goods - Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions,......
March 21, 2020 Case Laws Central Excise

Valuation - Scope of the show cause notice (SCN) - Since the show cause notice or the appeal filed by Revenue does not propose to determine the assessable value of......
March 21, 2020 Case Laws Central Excise

100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the......
March 21, 2020 Case Laws Central Excise

CENVAT credit - Capital Goods - allegation that plant erected at site are embedded to the earth and as such, such plant facilities cannot be considered as excisable......
March 21, 2020 Case Laws Central Excise

Process amounting to manufacture or not - Availing Cenvat Credit - whether the activities of opening the imported stock, inspection of the same, quality checks and......
March 21, 2020 Case Laws VAT and Sales Tax

Valuation - disallowance of deduction of target based discount - Vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005 - There are no difficulty in holding......
March 21, 2020 Case Laws VAT and Sales Tax

Levy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - The question regarding levy of sales act on the goods which.....
March 21, 2020 Case Laws Income Tax

Deduction u/s 10B - setting off of the brought forward unabsorbed depreciation loss of the earlier years - the deductions either under Section 10A or 10B would be made......
March 21, 2020 Case Laws Income Tax

TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to......
March 21, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - notice for reopening is issued beyond a period of 4 years - There is no tangible material for the respondent to come to the conclusion.....
March 21, 2020 Case Laws Service Tax

Power of service tax department to Audit and seek information - Post GST era - The said Rule 5A is, even otherwise, relatable to Clause (k) of Section 94 (2), since the.....
March 21, 2020 Case Laws Service Tax

Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed......
March 21, 2020 Case Laws Service Tax

Imposition of penalty - intention to evade service tax - it is found that the contention of the appellant that they bona fidely believed that they are not liable to pay.....
March 20, 2020 Notifications DGFT

Extending the date of import up to 30.04.2020 in respect of import of Urad for the year 2019-20. - Notification
March 20, 2020 Act Rules SEBI

Requirements with respect to the listing of securities on a recognised stock exchange - Rule 19 of the SECURITIES CONTRACTS (REGULATION) RULES, 1957 - as amended
March 20, 2020 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
March 20, 2020 Case Laws GST

Liability of Interest - delayed submission of GSTR-3B - Section 50 of the CGST Act - The demand raised by the respondents only in respect of interest on the ITC, which......
March 20, 2020 Case Laws Income Tax

Disallowance of depreciation claimed on Automated Teller Machines (ATM) - @ 15% OR 60% - the test would be: Does an ATM fulfil the functions of a Computer in the......
March 20, 2020 Case Laws Income Tax

Exemption under section 10(37) - Transfer of property on compulsory acquisition -Merely because the compensation amount is agreed upon would not change the character of.....
March 20, 2020 Case Laws Income Tax

Claim for deduction u/s 10B - 100% EOU - Deduction was neither claimed in the original ITR or revised ITR but claimed first time during the assessment proceedings -......
March 20, 2020 Case Laws Income Tax

Attachment of bank accounts - Recovery of outstanding tax demands - Petition for stay of taxes - Applications under Section 154 are pending - recovery proceedings along.....
March 20, 2020 Case Laws Income Tax

Characterization of income - cash receipt due to waiver of loan by the state government - whether in the nature of subsidy - to be treated as benefit / perquisite u/s......
March 20, 2020 Case Laws Income Tax

Rectification u/s 254 - A mistake which is apparent from the record or not - non-consideration of an issue by the ITAT - As already pointed out above, there was no......
March 20, 2020 Case Laws Income Tax

Penalty u/s 271E - violation of the provision of section 269T - assessee has repaid the loans and advances received from various creditors otherwise than by crossed......
March 20, 2020 Case Laws Income Tax

Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal......
March 20, 2020 Case Laws Income Tax

Restoration of cross objection appeal - Dismissal of appeal of the revenue on low tax effect - consequently cross objections of the assessee were also dismissed - the......
March 20, 2020 Case Laws Income Tax

Application for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - registration u/s 12AA of the Act granted to the assessee should......
March 20, 2020 Case Laws Income Tax

Revision u/s 263 - The revenue recognition policy being followed by the assessee to recognize the interest income was fully disclosed in Notes to the account. - the......
March 20, 2020 Case Laws Income Tax

Treatment of cash seized during the search as advance tax - Explanation was brought by the Finance Act 2013 with effect from 1st June 2013. Thus the same cannot be......
March 20, 2020 Case Laws Customs

Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for....
March 20, 2020 Case Laws Customs

Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available.....

1 ....70 71 72 737475 76 77 78........ 104

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Latest Circulars

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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