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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 901 to 950 of 5164 Records

1 ....15 16 17 181920 21 22 23........ 104

October 21, 2020 Case Laws Customs

Restriction on import of - peas (pisum sativum) including yellow peas, green peas, dun peas and kaspa peas - non-release or withholding of the imported goods of the......
October 21, 2020 Case Laws Customs

prohibition on export of all varieties of onions with immediate effect - In continuation of our order dated 25.09.2020, export of onions in respect of the shipping bills....
October 21, 2020 Case Laws Central Excise

Levy of Penalty - disallowance of CENVAT Credit - Only for the reason that VAL instead of contesting the show cause notice went for settlement before the Settlement......
October 21, 2020 Case Laws VAT and Sales Tax

Levy of penalty - ITC wrongly availed - As such, if the respondent was of the view that the claim of ITC has been wrongly made, the only option available is to reverse......
October 20, 2020 Case Laws GST

Classification of goods - Chewing tobacco with the brand name “Kavi cut tobacco” - it is evident that the raw material undergoes a set of processes and emerges as a......
October 20, 2020 Case Laws GST

Supply of services - local services or export of services - services provided to the US Client directly - benefit of zero-rated - The statute is unambiguous in as much......
October 20, 2020 Case Laws GST

TDS liability under GST - The applicant is neither established by any Government with 51% or more participation by way of equity or control, to carry out its function......
October 20, 2020 Case Laws GST

Exemption from GST - pure consultancy services provided to the Municipalities and Corporations - he services provided by the applicant are in relation to the function......
October 20, 2020 Case Laws GST

Input Tax Credit - medicines supplied to patients admitted in hospital - medicines supplied to patients treated as out-patients - medicines supplied to other than......
October 20, 2020 Case Laws GST

Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of......
October 20, 2020 Case Laws GST

Input tax credit (ITC) - proportionate claim subject to the goods being capitalised in their books of account, the applicant is eligible to claim Input tax on such goods....
October 20, 2020 Case Laws GST

Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or......
October 20, 2020 Case Laws GST

Supply or not - conducting seminars, holding meetings, organizing events, publishing magazines and newsletters etc. - the mission of the applicant is to provide a forum.....
October 20, 2020 Case Laws GST

Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi......
October 20, 2020 Case Laws Income Tax

Deduction u/s 10B - Here in the case in hand, the total income was first arrived at by the Revenue through the AO in the Assessment Order by computing the total income......
October 20, 2020 Case Laws Income Tax

TP Adjustment - Pre-mature writ petition - Assessee's digression is self defeating and defeats the very purpose of quicker assessments sought to be achieved in the......
October 20, 2020 Case Laws Income Tax

Nature of expenditure - admission fees paid to Stock Exchange - Assessee has not been able to establish any special circumstances for an opposite conclusion in the......
October 20, 2020 Case Laws Income Tax

Estimation of income - Since the addition made by the AO on account of trading income based on net profit rate applied by the AO has been deleted and the income declared....
October 20, 2020 Case Laws Income Tax

Unexplained investment u/s 69 - Amount advanced by M/s. KSR Constructions to the assessee has to be construed as the amount given by M/s. KSR Constructions on behalf of.....
October 20, 2020 Case Laws Customs

Benefit of concession/exemption - re-export - Delay beyond the period of one year - goods re-imported for repair/reconditioning of the goods - The learned CESTAT was......
October 20, 2020 Case Laws Customs

Validity of Search and Seizure - Smuggling - Gold - As per the show cause notice, pieces of gold were found with the appellant at the Railway station as well as the......
October 20, 2020 Case Laws Customs

Levy of penalty on Customs Broker - no case is made out that the appellant CB have knowingly allowed the alleged mis-declaration by their client. It is established......
October 20, 2020 Case Laws VAT and Sales Tax

Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of......
October 20, 2020 Case Laws Income Tax

Grant of relief u/s 89 - Relief when salary, etc., is paid in arrears or in advance - On a reading of Section 192 (2A), we agree that the SBI should have computed the......
October 20, 2020 Case Laws Customs

Refund/rebate claim withheld - no stay order obtained - The petitioner cannot be made to wait indefinitely. The department cannot take its own sweet time to file the......
October 20, 2020 Case Laws Service Tax

Rectification of error - Demand of service tax on the basis of TDS statements - The mere fact that Tax Deductions at Source (TDS) may have been made by some of the......
October 20, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - money received from the lending companies - Money advanced by two sister concerns to the assessee company which was repaid during the year....
October 20, 2020 Case Laws Companies Law

Oppression and mismanagement - Removal of Director - Period of limitation - Time gap of 5 years - The petition filed by the petitioner is prima facie barred by......
October 19, 2020 Case Laws GST

Classification of supply - activity of building and mounting of the body on the chassis made available by the customers - The activity of body building undertaken on a......
October 19, 2020 Case Laws GST

Classification of services - Levy of GST - leasing of pathway to a person to her/his dwelling unit - The applicant has agreed through a MOU to tolerate her use of this......
October 19, 2020 Case Laws GST

Classification of supply - “inspection and testing services” on fresh table grapes - The Services provided by the applicant related to testing of chemicals in fresh......
October 19, 2020 Case Laws GST

Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride......
October 19, 2020 Case Laws GST

Supply or not - Levy of GST - reimbursement of expenses from the Subsidiary Company to its Ultimate Holding company located in a foreign territory outside India - this......
October 19, 2020 Case Laws GST

Gambling/Betting on the Cricket Team or not - prohibited act or not - violation of Rule 31(A) (3) of the CGST Rules, 2018 or not? - the format of online fantasy game......
October 19, 2020 Case Laws GST

Provisional attachment of the immovable property - residential premises - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at....
October 19, 2020 Case Laws Income Tax

TDS u/s 194J - deduct tax at source on payments made to hospitals - With reference to Section 35AD(8)(C), 44AA and 80-IB, it cannot be inferred that the hospitals carry.....
October 19, 2020 Case Laws Income Tax

Deduction u/s 44C - interest on external commercial borrowing loans - No infirmity in the order of AO in not granting deduction u/s 44C of the act from the above income.....
October 19, 2020 Case Laws Income Tax

Block assessment - It is duty of the authorities to guide the assessee, if there is some excess offering of income on a misconception and then correct it. Attempt should....
October 19, 2020 Case Laws Income Tax

Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of....
October 19, 2020 Case Laws Income Tax

Income accrued in India - dividend income - DDT is levy on the dividend distributed by the payer company, being an additional tax is covered by the definition of ‘Tax’......
October 19, 2020 Case Laws Income Tax

Nature of the receipt - premium or transfer charge on the transfer of tenancy by one tenant (of the assessee) to another - The gain arising is to be categorized on the......
October 19, 2020 Case Laws Income Tax

Assessment concluded based on a news article - Concealment of material facts - the assessment in the instant case has been concluded based on a news article which does......
October 19, 2020 Case Laws Service Tax

Classification of services - Business Auxiliary Services or not - Sales Promotion Agency - Although there is only one wholesale buyer, APBCL, their orders depend on the.....
October 17, 2020 Case Laws GST

Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt......
October 17, 2020 Case Laws GST

Refund of Input Tax Credit - rejection on account of Inverted Tax Structure - Export at concessional rate of GST - The burden to prove on which date and how the related.....
October 17, 2020 Case Laws Income Tax

Disallowance of interest expenses against the income from other sources - Once the part of the borrowed fund is utilized for the purpose of business being introduction......
October 17, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - extra fees collected over and above prescribed fees - capitation fee - benefit of section 11 of the Act cannot be......
October 17, 2020 Case Laws Income Tax

Revision u/s 263 - AO himself initiated proceedings u/s.154 to rectify error apparent on record on the aspect of computation of LTCG goes to show that he had while......
October 17, 2020 Case Laws Income Tax

Income accrued in India - Amount received by the assessee from its distributors for sale of specialized software and maintenance and support services (including......
October 17, 2020 Case Laws Income Tax

Unexplained investment OR STCG - Investment in land from undisclosed sources made in purchase of land from various persons/farmers - Suspected short term capital gain......

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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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