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November 2, 2020 Case Laws Income Tax AT

Assessment Annulled u/s 153C Due to Lack of Incriminating Evidence; CIT(A) Decision Upheld.
October 31, 2020 Case Laws GST HC

Court Rules GST Transitional Credit Claims Cannot Be Denied Due to Lack of Technical Glitches in GST Network.
October 31, 2020 Case Laws GST HC

Commissioner Must Have Credible Evidence for Bank Account Attachment Under GST Act Section 83; No Wishful Thinking Allowed.
October 31, 2020 Case Laws Income Tax HC

Dispute Over Capital Gains Calculation Based on Stamp Duty Value by District Revenue Officer, Challenges Higher Sub Registrar Valuation.
October 31, 2020 Case Laws Income Tax AT

Intermediary services by appellant not taxable in India; don't transfer technical skills to BTIN, not FTS under law.
October 31, 2020 Case Laws Income Tax AT

Court Rules Depreciation on BMW Car Used by Company Director Should Be Allowed as Business Asset.
October 31, 2020 Case Laws Income Tax AT

Income from a survey u/s 133A is business income if source and destination are business-related.
October 31, 2020 Case Laws Income Tax AT

Company Liable for Salary Arrears; Provision in Financial Records Permissible for Impugned Assessment Year.
October 31, 2020 Case Laws Income Tax AT

Foreign Branch Credit Income Not Taxable in India Under DTAA Article 7; Income Arises Outside Indian Jurisdiction.
October 31, 2020 Case Laws Income Tax AT

Assessment Reopening Valid: Assessee's Late Submission Not an Objection to Section 148 Notice, Appeal Dismissed.
October 31, 2020 Case Laws Income Tax AT

Loan Waiver as Non-Trading Liability Cessation Confirmed Under Income Tax Act Section 41(1); Recorded as Extraordinary Item.
October 31, 2020 Case Laws Customs HC

Court Orders Issuance of Duty Credit Scrips to Star Export House Under Target Plus Scheme, Cites 14-Year Delay.
October 31, 2020 Case Laws Companies Law HC

High Court Grants Bail to Ex-Director's Wife in Forgery Case Citing Article 21 and COVID-19 Concerns.
October 31, 2020 Case Laws Companies Law Tri

Company Wins Case to Restore Name in Register; Decision Benefits All Stakeholders, Including Appellant.
October 30, 2020 Case Laws GST HC

Provisional GST Registration Transition to Permanent: Retroactive Effect and Input Tax Credit Entitlement Explained.
October 30, 2020 Case Laws GST HC

Interest on Late GST Payments to Be Calculated on Net Cash Liability from July 2017 to August 2020.
October 30, 2020 Case Laws Income Tax HC

Revenue Authority Must Consistently Classify Cashless Stock Option Gains; No Double Standards Allowed in Appeals.
October 30, 2020 Case Laws Income Tax HC

Tribunal Confirms Assessee's Business Differs from Insurance Firms; Accounting Standard 9 Applies for TPA Fee Revenue Recognition.
October 30, 2020 Case Laws Income Tax HC

Court Rules No Additional Tax Due on Deemed Dividends Due to Absence of Accumulated Profits in Account.
October 30, 2020 Case Laws Income Tax HC

Hedging Premium for FX Fluctuations on Loans Deemed Capital Expenditure, Eligible for Depreciation u/s 43A.
October 30, 2020 Case Laws Income Tax HC

Container Freight Stations qualify as 'inland ports' u/s 80IA(4), eligible for tax deductions like Inland Container Depots.
October 30, 2020 Case Laws Income Tax HC

High Court Rules Tribunal Erred: Reopening Assessment Beyond Four Years u/s 147 Is Valid.
October 30, 2020 Case Laws Income Tax HC

Supreme Court Rules MAT Credit Includes Surcharge and Education Cess u/s 115JAA of Income Tax Act.
October 30, 2020 Case Laws Customs HC

Court Questions Revenue Authority's Methods in Goods Detention Case; Adjudication Order Process Under Scrutiny.
October 30, 2020 Case Laws Customs HC

Amend Bills of Lading: Circulars Lack Binding Force, Legal Changes Needed for Compliance with Customs Act Section 149.
October 30, 2020 Case Laws Customs HC

Gold Imports from Korea on Sept 2017 Deemed Valid; Restrictions Imposed by DGFT in Dec 2019.
October 30, 2020 Case Laws Customs AT

Baggage Rules on High-Value Electronics: Lack of Evidence for Valuation in SCN and OIO; Penalties Reduced u/s 112(b).
October 30, 2020 Case Laws Customs HC

Court Denies Anticipatory Bail; No Evidence of Imminent Arrest u/s 108, Customs Authority Uncurtailed.
October 30, 2020 Case Laws Service Tax HC

Petitioner's SVLDRS Application Rejection Overturned; Eligible Under Enquiry, Investigation, or Audit Category for Pre-June 2019 Tax Dues.
October 30, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Pre-April 2008 Outward Transportation of Goods to Customer Location Under Input Service Definition.
October 29, 2020 Case Laws GST HC

Court Rules Against Retrospective Token Tax Demand on Vehicle Sales; Clarification Effective Post-November 26, 2019.
October 29, 2020 Case Laws Income Tax AT

Cash Found in Locker Misclassified as Income for Wrong Assessment Year; Should Be for 2016-17 u/s 69A.
October 29, 2020 Case Laws Income Tax AT

Vivad Se Vishwas Scheme: Department Can File Miscellaneous Application if Form No. 3 Not Issued to Taxpayer.
October 29, 2020 Case Laws Income Tax AT

PF/ESI Contributions Deposited Late but Before Tax Return Deadline Allowed as Deduction u/s 139(1) IT Act.
October 29, 2020 Case Laws Income Tax HC

Assessee can reinstate appeal if Vivad Se Vishwas Scheme Section 4 decision is unfavorable, no delay condonation needed.
October 29, 2020 Case Laws Income Tax AT

Taxpayer's Gross Sales Adjustment Violates Accounting Standard I u/s 145(2) of Income Tax Act.
October 29, 2020 Case Laws Income Tax AT

Section 263 Revision Set Aside: AO's Investigation on Unaccounted Purchases Deemed Proper, Cash Deposits Not Attributable to Assessee.
October 29, 2020 Case Laws Service Tax HC

Service Provider Must Pay Service Tax Under Finance Act, 1994, Even If Recipient Fails to Pay. No Justification for Non-Compliance.
October 28, 2020 Case Laws GST HC

Petitioner Loses Tax Benefits Due to Notification Amendments; No Discrimination Found, Benefits Withdrawn from October 23, 2017.
October 28, 2020 Case Laws GST NAPA

Respondent Violates CGST Act by Not Passing ITC Benefits to Buyers, NAPA Confirms Price Reduction Failure.
October 28, 2020 Case Laws Income Tax HC

Section 164(1) of Income Tax Act: Determining Trusts for Taxation at Maximum Marginal Rate Based on Beneficiary Clarity.
October 28, 2020 Case Laws Income Tax AT

Interest from unutilized capital and borrowed funds linked to plant setup capitalized and offset against pre-operative expenses.
October 28, 2020 Case Laws Income Tax AT

Assessee's Appeal on Depreciation Claim Restored to CIT(A) Due to Lack of Diligence in Attendance.
October 28, 2020 Case Laws Income Tax AT

Tax Dispute Over Unexplained Jewellery: Assessee Challenges 100% Taxation, Cites CBDT Instruction No. 1994 on Permissible Limits.
October 28, 2020 Case Laws Income Tax AT

Double Taxation Avoidance Agreement Takes Precedence Over Income Tax Act, Highlights Importance of International Agreements in TDS Applications.
October 28, 2020 Case Laws Income Tax AT

Assessee Challenges Unexplained Money Addition, Claims Brother Owns Account; Submits Supporting Letter and Affidavit.
October 28, 2020 Case Laws Income Tax AT

Notional Interest on Doubtful Loans Should Not Be Added to Income Under Mercantile Accounting System.
October 28, 2020 Case Laws Companies Law HC

High Court Dismisses Petition for Relief in Non-Filing of Annual Return Amid Corporate Insolvency Resolution Process.
October 28, 2020 Case Laws Service Tax AT

Appellants Can Use Cenvat Credit on Inputs and Services Before March 1, 2006; No Lapse in Notifications.
October 28, 2020 Case Laws Service Tax AT

Proof of Delivery Required for Appeal Timeline Calculation, Dispatch Alone Is Insufficient per Commissioner (Appeals) Guidelines.

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