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January 18, 2021 Case Laws Indian Laws HC

Burden Shifts to Appellant: Prove Cheque Issued for Legally Enforceable Debt After Rebuttal of Liability Presumption.
January 18, 2021 Case Laws Customs AT

LCD Panels Classification Under CTH 9013: Denial of Exemption Benefits Lacks Justification, Needs Reversal.
January 18, 2021 Case Laws Income Tax AT

Court Deletes Additions: Broker's Statement u/s 133A Insufficient for F&O Loss Claim Challenge.
January 18, 2021 Case Laws Income Tax AT

Amendments to Income Tax Act Section 50C on stamp duty valuation are retroactive, correcting past inequities in capital gains.
January 18, 2021 Case Laws Income Tax AT

Commission Income Addition Requires More Than Presumption; Family Statements Insufficient Evidence Before Settlement Commission.
January 18, 2021 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority Cannot Appoint Resolution Professional; Committee of Creditors Holds Power Under IBC Section 22.
January 18, 2021 Case Laws Income Tax AT

Taxpayers can offset losses from specified businesses u/s 35AD against profits from others per Section 73A.
January 18, 2021 Case Laws Income Tax AT

Penalty u/s 271B Not Justified for Late Filing of Tax Audit Report Due to Non-Deliberate Delay.
January 16, 2021 Case Laws GST AAR

Marine Cables for Navy Not Eligible for Warship Parts GST Concession; Standard Rate Applies.
January 16, 2021 Case Laws GST AAR

Landlords Not Liable for GST on Electricity Fees in Lease Agreements if Acting as Pure Agents.
January 16, 2021 Case Laws GST AAR

GST Exemption Denied: Applicant Lacks Curriculum, Exams, and Qualifications; 60% Fees from Gujarat University Taxed at 18.
January 16, 2021 Case Laws GST AAR

Zn EDTA and Fe EDTA classified under HSN 3824 99 90, subject to 12% GST: 6% SGST and 6% CGST.
January 16, 2021 Case Laws GST AAR

Mosquito Repellent Aayudh-Mosx Classified Under Heading No. 3808 91 91, Not 3004 90 99, Per AAR Ruling.
January 16, 2021 Case Laws GST AAR

Advance Ruling on Service Classification Delayed Due to Unfinalized Agreement with Rice Exporter Since October 2019 Application.
January 16, 2021 Case Laws GST AAR

Solid Waste Management Agreement Includes Goods, Disqualifying as "Pure Services"; Rates Must Include All Taxes Including GST.
January 16, 2021 Case Laws GST AAR

Fusible Interlining Fabrics of Cotton not classified under Chapter 52; review points to Chapter 59 for customs tariff.
January 16, 2021 Case Laws GST AAR

Clarification on whether activities under the GIDC Act, 1962, are a "supply" per Section 7 of the CGST Act, 2017.
January 16, 2021 Case Laws Customs AT

Tax Exemption for Re-Imported Aircraft: Only Basic Customs Duty on Repairs, Freight & Insurance Applies; No Integrated Tax or Cess.
January 16, 2021 Case Laws GST AAR

GST Applicability on Consultancy Services for SSNNL Deemed Hypothetical; No Decision for M/S. WAPCOS Involvement.
January 16, 2021 Case Laws GST AAR

GST Rate Set at 18% for Bulk Drugs and Intermediates Classified Under HSN 2919, Including Alpha-Ketoanalogue Calcium Salts.
January 16, 2021 Case Laws Income Tax AT

Lease Premiums to Mumbai Authority Not Subject to TDS as Rent u/s 194-I of Income Tax Act.
January 16, 2021 Case Laws Income Tax AT

Undisclosed cash receipts found during search cannot be justified; Assessing Officer's additions upheld by Tax Appeals Commissioner.
January 16, 2021 Case Laws Income Tax AT

Land Sold Qualifies as Agricultural u/s 2(14)(iii), Affecting Capital Gain Tax Considerations.
January 16, 2021 Case Laws Income Tax AT

PCIT's Oversight on Equity Share Valuation u/s 263 Raises Rule 11UA Compliance Concerns.
January 16, 2021 Case Laws Income Tax AT

India Taxation on ESOPs: No Treaty Protection for UAE Residents Without Direct Employment Nexus.
January 16, 2021 Case Laws Income Tax AT

PCIT's Section 263 Action Flawed: Failed to Prove AO's Order Prejudiced Revenue Despite Finding Error. Legal Precedent Cited.
January 15, 2021 Case Laws GST AAAR

Rental Income for GST: Property Tax Non-Deductible, Excludes Notional Interest on Deposits.
January 15, 2021 Case Laws GST HC

Misclassification of Goods Justifies Detention Under GST Act Section 129; Officers Must Follow Rules Strictly to Prevent Evasion.
January 15, 2021 Case Laws GST AAR

Chocolate Milk Powder Reclassified: Not Milk Powder, Now Under Food Preparation Heading 1806 Due to Cocoa Blend.
January 15, 2021 Case Laws GST AAR

Non-Woven Bags Made from Polypropylene Classified as Plastic Bags Under HS Code 3923, Attract 18% GST.
January 15, 2021 Case Laws GST AAR

GST Applies to Long-term Lease Premium Paid by Jinmangal Corp to Ahmedabad Urban Development Authority, Says AAR u/s 7(1) CGST Act.
January 15, 2021 Case Laws GST AAR

"Un-fried Fryums" Classified as Tariff Item 2106 90 99, Subject to 18% GST Rate, Confirms AAR Decision.
January 15, 2021 Case Laws GST AAR

Mining Lease for "BLACKTRAP" Subject to 18% GST Under Service Code 997337 Since July 2017 for Rent/Royalty Payments.
January 15, 2021 Case Laws GST AAR

SPG Prints Austria GMBH's Services to Indian Customers Ruled as Composite Supply Under GST Regulations.
January 15, 2021 Case Laws GST AAR

Water Chiller Plants for Naval Use Classified Under Chapter 8418: GST Rate Dropped from 28% to 18% in 2018.
January 15, 2021 Case Laws Income Tax AT

Tax Authorities Cannot Disallow Loan Interest u/s 37(1) After Previous Acceptance, Says Assessee.
January 15, 2021 Case Laws Income Tax AT

Penalty for Concealed Income u/s 271AAA for Excess Depreciation Claim Removed by Tribunal.
January 15, 2021 Case Laws Income Tax AT

Assessing Officer Ordered to Remove Disallowed CSR Expense Additions Due to Lack of Examination and Rule Consistency Violation.
January 15, 2021 Case Laws Customs HC

High Court Dismisses Petitioners' Challenge on Interest Recovery Under Customs Act for Non-Payment Since 2018.
January 15, 2021 Case Laws Customs HC

Court Rules Trade Notifications Can't Be Amended by Simple Notice; Requires Full Legal Procedure for Changes.
January 15, 2021 Case Laws Insolvency and Bankruptcy AT

Referral Bench Warned Against Re-evaluating Judgments; Should Focus on Oversights and Errors, Respect Judicial Precedents.
January 15, 2021 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Requires Establishing 'Debt' and 'Default' for Application u/ss 7, 9, or 10 of I&B Code.
January 15, 2021 Case Laws VAT and Sales Tax SC

High Court Rules Goods Become Local Once Released; Subsequent Movement is Inter-State Sale Under CST Act Section 3(a.
January 14, 2021 Notifications SEBI

SEBI Repeals 2003 Regulations on Central Database of Market Participants, Signaling a New Approach to Data Management.
January 14, 2021 Circulars Customs

Customs Stress Importance of Filing Bill of Coastal Goods for Smooth Movement and Compliance.
January 14, 2021 Case Laws GST AAR

Kolkata contractor eligible for input tax credit on works contract services; no restrictions under GST Act Section 17(5).
January 14, 2021 Case Laws GST AAR

Agro Waste Heaters Classified Under Customs Tariff Act 1975, Heading 8402 19 19; Taxed at 9% CGST and 9% SGST.
January 14, 2021 Case Laws GST AAR

Transport from Magdalla Port to Lighterage Area Not GST-Exempt; Occurs on Arabian Sea, Not Inland Waterway.
January 14, 2021 Case Laws GST HC

Court Rules Superintendent Exceeded Authority in Imposing Penalty for E-Way Bill Violation u/s 122(xiv) CGST Act.
January 14, 2021 Case Laws Income Tax SC

Income Tax Act: Section 80P(2)(a)(i) Deduction Applies to All Assessees Lending to Members, Excludes Non-Member Loans.

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