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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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1 ....76 77 78 798081 82 83 84........ 104

March 6, 2020 Case Laws GST

Classification of goods - Non-woven PP Rice Bags / Sacks - applying the Explanation of HSN to Heading 6305, the product is classifiable under Chapter Heading 6305 3300. - AAR
March 6, 2020 Case Laws GST

Exemption from GST - Pure services - selling of space/ time for advertisement in print media in case of advertising companies - Supply of service viz. "Sale of Space for....
March 6, 2020 Case Laws GST

Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be......
March 6, 2020 Case Laws GST

Registration of FIR without any specific order under GST - Tax evasion - bogus firms - preparing and issuing false documents / invoices - The submission of the learned......
March 6, 2020 Case Laws GST

Profiteering - purchase of a 3BHK Flat in “Aparna Serene Park” - the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has......
March 6, 2020 Case Laws Income Tax

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and.....
March 6, 2020 Case Laws Income Tax

Payment of interest on share application money - Nature of expenditure - the assessee with an object to increase share capital has incurred expenses in the form of......
March 6, 2020 Case Laws Income Tax

Penalty u/s 271AAA or 271(1)(c) - The penalties u/s 271(1)(c) and 271AAA are attracted in different situations and both are mutually exclusive. Having initiated the......
March 6, 2020 Case Laws Income Tax

Taxation of surrendered income - taxability u/s 115BBE - the assessee had given complete explanation regarding the source of entries recorded in the diary, which were......
March 6, 2020 Case Laws Income Tax

TP Adjustment - comparable selection - Exclusion of government companies - Because of the absence of the profit motive and discharge of the social obligations, the......
March 6, 2020 Case Laws Customs

Import of Ilmenite from other countries by the petitioner in any manner including discharge, transportation, storage and usage thereof - whether the MMDR Act applies to.....
March 6, 2020 Case Laws Customs

Amendment in shipping bills - inadvertant mistake made in the bills - Grant of Merchandise Exports from India Scheme (MEIS) benefit - Benefit allowed, subject to......
March 6, 2020 Case Laws Customs

100% EOU - failure to achieve positive Net Foreign Earnings (NFE) - debonding of unit - in terms of Section 15 of the Act, the appellant is liable to pay duty at the......
March 6, 2020 Case Laws Customs

Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of......
March 6, 2020 Case Laws Customs

Continuation of suspension of CHA license - time limitation for issuance of notice - if the time limit under regulation 17(1) for issuance of the notice has not been......
March 6, 2020 Case Laws Customs

Confiscation and redemption fine - Policy conditions - Rough Marble Blocks - In case of declared value is less than the floor price, i.e USD 275, the appellant is......
March 6, 2020 Case Laws Customs

Valuation of imported goods - Rough Marble Blocks - the value was enhanced on the basis of policy circular taking the floor price is not sustainable. It is also observed....
March 6, 2020 Case Laws Service Tax

Export of services - services of “Technical Testing and Analysis Services” - The contention of the Revenue is rejected that as the clinical tests were performed on......
March 6, 2020 Case Laws Service Tax

Refund of pre-deposit - Section 35F read with Section 35FF does not provide for any refund application to be made by the assessee after being successful in appeal - the.....
March 6, 2020 Case Laws Service Tax

CENVAT Credit - six months / one year from the date of issue of the invoices/ bills/ challans - The right to cenvat credit accrues on the date when the goods or service.....
March 6, 2020 Case Laws Service Tax

Refund of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so......
March 6, 2020 Case Laws Central Excise

Classification of goods - HDPE/PP Tapes/fabrics - the ‘Shading Net’ manufactured by the appellant is rightly classifiable under CETH 6005 9000 - AT
March 6, 2020 Case Laws Indian Laws

Demand of Motor Vehicle tax based on local price of similar vehicle - in a case where the figures shown in the purchase invoice are not in any manner manipulated, and is....
March 6, 2020 Case Laws Indian Laws

Dishonor of Cheque - etitioner has already undergone 23 days in judicial custody - Since the sentence awarded to the petitioner is less than two years and it is a first.....
March 5, 2020 Circulars Income Tax

Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular
March 5, 2020 Case Laws GST

Classification of supply - activity of Zinc Platting for customers - the applicant is a registered person and when he undertakes electroplating activities on the goods......
March 5, 2020 Case Laws GST

Classification of supply - sale / booking of units in a project after its first occupation and receipt of advance against that booking - If any part of the consideration....
March 5, 2020 Case Laws GST

Classification of services - services for the right to use minerals including its exploration and evaluation - The service namely “Licensing services for the right to......
March 5, 2020 Case Laws GST

Bail application - issuance of GST Invoices without any supply of the goods or services to anybody on commission basis causing loss of more than 98 crores approximately.....
March 5, 2020 Case Laws Income Tax

Deduction u/s 80IA - change in the share holding of the assessee company - When the loss of earlier years have already lapsed, then the same cannot be notionally carried....
March 5, 2020 Case Laws Income Tax

Exemption u/s 11 and 12 - income received from organizing the event of Garba during the Navratri festival - The activities like organizing the event of Garba including......
March 5, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - The word “Power” should be understood in common parlance as “Energy”. “Energy” can be in any form being mechanical, electricity, wind or thermal.....
March 5, 2020 Case Laws Income Tax

Deduction claimed under section 80-IB(10) - notify the industrial park of the petitioner under rule 18C of the Income-tax Rules, 1962 - The action of the CBDT......
March 5, 2020 Case Laws Income Tax

Disallowances of expenses - no business activity - merely lull in the business activities does not mean that the assessee has closed down its business activities. - the.....
March 5, 2020 Case Laws Income Tax

TDS u/s 194I - Levy of interest u/s 201(1A) - lease rent paid to Noida authority - If the said interest has already been paid by the NOIDA, no recovery can be made from.....
March 5, 2020 Case Laws Income Tax

Revision u/s 263 - PCIT having accepted the fact that the Ld.AO has examined the issue of suppression of turnover should have confined the scope of his revisional powers....
March 5, 2020 Case Laws Income Tax

Allowable deduction while computing the taxable income - education cess and secondary & higher education cess paid on the Income Tax and Surcharge - education Cess,......
March 5, 2020 Case Laws Income Tax

Exemption u/s. 11 - Charitable activity u/s 2(15) - mutuality concept applicability - We are inclined to remit this issue back to the file of AO to verify the books of......
March 5, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance u/s 94(7) - short-term capital loss on sale of shares where dividend has been received - transactions in certain securities - levy......
March 5, 2020 Case Laws Income Tax

Penalty u/s 271AAB - difference in stock of goods as per books and as found at the time of search is on account of valuation of such stock at the market value instead of....
March 5, 2020 Case Laws Income Tax

Penalty u/s 271AAB - such jewellery found in possession of family members belongs to them and doesn’t belong to assessee alone - further, most of the jewellery found is.....
March 5, 2020 Case Laws Income Tax

Depreciation on Innova car - car having been purchased from the company’s fund though in the name of the Director and expenses as to its maintenance and running have......
March 5, 2020 Case Laws Income Tax

Rejection of books of accounts u/s 145 (3) - AO by recklessly rejecting the books of account proceeded to estimate the income by applying profit @ 5% of the gross......
March 5, 2020 Case Laws Customs

Validity of the order of Settlement Commission, the JDGFT - Advance License Scheme - extension of time limit for discharge of export obligation, denied - Partial relief.....
March 5, 2020 Case Laws Customs

Recovery of Interest - failure of the petitioner to fulfill the conditions of EPCG Scheme - The petitioners are entitled to reduction of the interest in terms of the......
March 5, 2020 Case Laws Service Tax

Validity/scope of SCN - Demand of service tax under different head - if the confirmation of service tax is under a different category than the one which was proposed in.....
March 5, 2020 Case Laws Central Excise

Valuation - inclusion of additional amount which has been collected by the appellant from their customers as representing VAT but which has not been deposited as VAT......
March 4, 2020 Case Laws GST

Applicability of GST on mandi fees on local purchase of wood - Reverse Charge Mechanism (RCM) - the applicant is not liable to pay GST on the mandi fee paid on the......
March 4, 2020 Case Laws GST

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that......
March 4, 2020 Case Laws GST

Profiteering - supply of construction service related to the purchase of a house under the Pradhan Mantri Aawas Yojna (PMAY) - post-GST, the Respondent has been......

1 ....76 77 78 798081 82 83 84........ 104

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

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

A: Director Identification Number

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

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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