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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4851 to 4900 of 5164 Records

1 ....94 95 96 979899 100 101 102........ 104

January 18, 2020 Case Laws Central Excise

Valuation of manufactured goods - ‘Reebok’ brand shoes - rejection of declared value - there were no allegations in the show cause notice that price was not sole......
January 18, 2020 Case Laws Central Excise

Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be.....
January 18, 2020 Case Laws VAT and Sales Tax

In the matters of classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has.....
January 17, 2020 Case Laws GST

Rate of GST - Entry Fees collected for allowing entry in to Municipal Park Subhash Udhyan - The rate of GST on entry fee, ticket charges for Toy Train facility and for......
January 17, 2020 Case Laws GST

Input tax credit - input/input services - civil work - External Developmental Works - The applicant is not eligible to claim credit of the GST charged by vendor for......
January 17, 2020 Case Laws GST

Classification of supply - obligation to refrain from an Act, or to tolerate an Act or a situation - receipt of compensation - the project of setting of SEZ was......
January 17, 2020 Case Laws GST

Scope of Advance Ruling authority - requirement of separate registration - The question raised by the applicant pertains to GST registration in State of Karnataka, which....
January 17, 2020 Case Laws Income Tax

Income from other sources u/s 56 - addition on account of so called gift claimed to have been received from the relative - Brother in law - there is no mention of “blood....
January 17, 2020 Case Laws Income Tax

Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to.....
January 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - limitation period prescribed under Section 149(3) - the assessment related to 2008-09 and that the time limit for issuance of notice......
January 17, 2020 Case Laws Income Tax

Addition u/s 68 - unproved trade / sundry creditors - There is no justification for making the addition of advances received from the customers without taking into......
January 17, 2020 Case Laws Income Tax

S u/s 192 - reimbursement of salary cost which was on account of availing personnel services from its AE’s who were sent to India at secondment - The provision of TDS is....
January 17, 2020 Case Laws Income Tax

Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance....
January 17, 2020 Case Laws Income Tax

Unexplained cash credit u/s.68 on account of relinquishment of right - the amount of the compensation received by the assessee for relinquishment of its right to sue......
January 17, 2020 Case Laws Income Tax

Revision u/s 263 - Validity of assessment order - Additional CIT’s jurisdiction - we allow the additional grounds raised by the assessee challenging the validity of......
January 17, 2020 Case Laws Customs

Smuggling - contraband item - foreign marked gold biscuits - In the absence of proper identification of samples, co-relation with the Mint report and lack of any expert.....
January 17, 2020 Case Laws Service Tax

Classification of services - The terms of the contract in the instant case being categorical and the division of the amount payable in a ratio appears to be only for the....
January 17, 2020 Case Laws Service Tax

Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - Inasmuch as the services in the present case were......
January 17, 2020 Case Laws Central Excise

Common registration for two units - different territorial jurisdiction - the appellant is not entitled to get their Duliajan processing plant included in their......
January 17, 2020 Case Laws Central Excise

Removal of sugar for export - Appellant was not able to produce the “proof of export “ within the period as prescribed - The argument is not acceptable that they are not....
January 17, 2020 Case Laws Service Tax

Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while......
January 16, 2020 Case Laws GST

Classification of supply of electricity - the supply of utility services and electricity supply are separate supplies - The provision of electric supply by way of DG set....
January 16, 2020 Case Laws GST

Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents......
January 16, 2020 Case Laws Income Tax

Penalty u/s 271B - assessee submitted the audited financial statements but failed to furnish report of audited accounts (audit report) as required u/s 44AB - When the......
January 16, 2020 Case Laws Income Tax

Loan agreement was found during the course of search in the case of another person, which is handed-over to the A.O. of the assessee and addition is made only on that......
January 16, 2020 Case Laws Income Tax

House Rent Allowance (HRA) - Computation of salary - Benefit of exemption u/s 10(13A) - 'performance bonus' does not form part of 'salary' as defined in clause (h) of......
January 16, 2020 Case Laws Income Tax

Ad hoc addition of 10% under transfer pricing adjustment - the adjustment of 10% so upheld by the DRP was without following any of the prescribed methods U/s 92C(1) of......
January 16, 2020 Case Laws Income Tax

Penalty imposed u/s 271AAA - in the penultimate paragraph of the assessment order the Assessing Officer has initiated proceedings for imposition of penalty under section....
January 16, 2020 Case Laws Income Tax

Rate of tax to be charged on the interest on refund u/s. 244A - India-USA DTAA - AO directed to follow the decision in the case of Clough Engineering Ltd. and Credit Agricole Indosuez
January 16, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO directed to call for record of the alleged agricultural land and find out whether it was an agricultural land not falling within the ambit of.....
January 16, 2020 Case Laws Income Tax

Expenditure incurred and payment of rent pertaining to information centers - in the interest of justice, to cover up the possible leakage of revenue the addition......
January 16, 2020 Case Laws Income Tax

Exemption u/s.11 - Subscription to the chits is nothing but the investment which is not one of the prescribed mode of investment u/s.11(5). Therefore it is a clear case.....
January 16, 2020 Case Laws Customs

Benefit of SFIS Scheme - The PIC, no doubt, was entitled to interpret the policy. Under the guise of such interpretation, however, the PIC had no authority, however, to.....
January 16, 2020 Case Laws Customs

Classification of imported goods - clarion brand speakers - The classification has been correctly made by the Appellant under Heading 851822 and 851829
January 16, 2020 Case Laws Customs

Classification of imported goods - imports of fuel pump unit assembly - the fuel injecting pumps are neither an accessory not the spare part of the engine of a motor......
January 16, 2020 Case Laws Service Tax

Since the effective control and possession of the equipments were not transferred to the appellant-assessee, as per the statutory mandates, such use of the equipment......
January 16, 2020 Case Laws Service Tax

Refund claim - unjust enrichment - the Chartered Accountant’s Certificate has categorically certified that the burden has not been passed on to another. These documents.....
January 16, 2020 Case Laws Central Excise

CENVAT Credit - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the......
January 16, 2020 Case Laws Central Excise

Classification of goods - ‘dolochar’, also known as ‘coal char’ - dolochar arising in the course of sponge iron manufacture cannot be said to be manufactured product but....
January 16, 2020 Case Laws Central Excise

If the credit can be taken immediately at the end of the month, it can be taken after end the year or at the end of 2 years for that matter; the only restriction placed.....
January 16, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - the presumption of innocence available to the accused under the fundamental principle of criminal jurisprudence that every.....
January 15, 2020 Case Laws GST

Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA......
January 15, 2020 Case Laws GST

Pure Agent - Activity of receiving the amounts from foreign client and passing on the local Reseach Institutions - In the instant case the applicant is not incurring any....
January 15, 2020 Case Laws GST

Filing of Form “TRAN-I” - It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020 - In view of above, present petition is......
January 15, 2020 Case Laws GST

Provisional attachment of bank account - The mandate of Section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or......
January 15, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - 'reason to believe' or 'reason to suspect' - objections of the petitioner were rejected by a non-speaking and cryptic order -......
January 15, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - there was a specific note in the accounts and schedule 28 to the accounts was quite clear. If the accounts were before the assessing......
January 15, 2020 Case Laws Income Tax

Rectification of mistake u/s 254 - in the guise of rectification, the Revenue is seeking review of the order of Tribunal, which is beyond the scope of powers as......
January 15, 2020 Case Laws Income Tax

Carry forward and set-off of unabsorbed depreciation of proprietary concern against partnership firm - as per the provisions of the section 78(2) assessee is entitled to....
January 15, 2020 Case Laws Income Tax

Exemption u/s 11 - undisclosed income - the assessee society had received contribution towards development fund from the students, apart from the tuition fees, with the.....

1 ....94 95 96 979899 100 101 102........ 104

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