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August 13, 2020 Case Laws GST AAR

Determining Tax Rate for Works Contract on Hokersar Wetland Construction Under GST Act Section 2(119) Criteria.
August 13, 2020 Case Laws GST AAR

Railway Parts Classification Under Heading 8607.30 Confirmed by AAR; GST Rate Increased from 5% to 12.
August 13, 2020 Case Laws Income Tax HC

Court Modifies Cash Release Order u/s 451 Cr.P.C.; 40% Allocation to Petitioner Deemed Incorrect.
August 13, 2020 Case Laws Income Tax HC

Court Evaluates Delay in Income Tax Return Filing u/s 119(2)(b), Highlights Need for Genuine Hardship Consideration.
August 13, 2020 Case Laws Income Tax HC

High Court Denies 200% Deduction u/s 35(AB)(2) for Lack of Evidence Linking R&D to Manufacturing Benefits.
August 13, 2020 Case Laws Income Tax AT

Inconsistencies Found in Tax Returns: Dual Policy by Assessee u/s 153C Raises Concerns About Incriminating Material.
August 13, 2020 Case Laws Income Tax AT

Penalty u/s 271AAB: Stock Valuation Differences Not Classified as Undisclosed Income; No Mandatory Penalty for Valuation Discrepancies.
August 13, 2020 Case Laws Customs HC

Court Upholds Detention Order in Gold Smuggling Case: Validity Requires Only One Solid Ground u/s 3(1) Clauses (i)-(v.
August 13, 2020 Case Laws Service Tax HC

Hearing on Service Tax Recovery Deferred Due to COVID-19; Authorities Instructed Not to Enforce Contested Letter.
August 13, 2020 Case Laws Service Tax AT

Court Rules No Unjust Enrichment in Service Tax Refund Case; Tax Recovery Not Applicable.
August 13, 2020 Case Laws VAT and Sales Tax HC

Court Orders Refund of Tax Collected Without C-Forms; Authorities Must Process Within 12 Weeks.
August 13, 2020 Case Laws VAT and Sales Tax HC

Court Rules Against Using Purchase Value as Sale Price Reference for Liquor Retailer; Assumptions Deemed Unjustified.
August 13, 2020 Case Laws Indian Laws HC

Court Dismisses Accountant's Appeal Over ICOAI vs. ICAI Acronym Dispute Due to Lack of Locus Standi.
August 12, 2020 Case Laws GST HC

Kerala Court Upholds 1% Fee for GST Appeals; Section 76 of Court Fees Act Found Constitutional, Not a Tax.
August 11, 2020 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for company assessed u/s 115JB; Explanation 4 not applicable for 2014-15.
August 11, 2020 Case Laws Income Tax AT

Section 68: Assessee Not Required to Explain Third Party Fund Sources; Burden Shifts to Tax Department.
August 11, 2020 Case Laws Income Tax AT

Court Upholds 7% Profit Estimation on Turnover; AO's 40% Estimation Deemed Unjustified in Bogus Purchases Case.
August 11, 2020 Case Laws Income Tax AT

Dispute on Section 10AA SEZ Unit Deductions: No Evidence of Violations or Rejected Approvals by SEZ Authorities.
August 11, 2020 Case Laws Income Tax AT

Taxpayer Can Choose Between Sections 36(1)(vii) and 36(1)(viia) for NPA Loan Deductions; Section 36(2) Conditions Unclear.
August 11, 2020 Case Laws Income Tax AT

Trust in Urban Development Eligible for Tax Exemption u/s 11; Section 2(15) Proviso Not Applicable.
August 11, 2020 Case Laws Income Tax AT

Taxpayer's Refund Denied: Income Declaration Deemed Voluntary Despite Section 158BC Notice Defect by High Court.
August 11, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Justified for Estimated Disallowance of Bogus Purchases Without Sales Doubt.
August 11, 2020 Case Laws Income Tax AT

Assessee's Share Trading Loss Considered Business Loss, Not Speculation Loss, Per Explanation to Section 73.
August 11, 2020 Case Laws Income Tax AT

Interest Rate on Short-Term Loan to Associated Enterprise Aligns with Arm's Length Principles; No Adjustments Needed.
August 11, 2020 Case Laws Income Tax AT

Debate on Whether Bungalow Land Sale is Tax-Exempt Agricultural Land u/s 2(14)(a)(iii) of Income Tax Act.
August 11, 2020 Case Laws Income Tax AT

Rent Payments to Director Not Disallowed u/s 40A(2)(b) of Income Tax Act for Related Persons.
August 11, 2020 Case Laws Customs HC

Customs Act Section 129E: Assessees Eligible for 90% or 92.5% Duty Waiver, Deposit Only 7.5% or 10% of Duty.
August 11, 2020 Case Laws Service Tax HC

Dispute Over Service Tax Classification: Are Services to Overseas Parent Company Exports? Examining Section 65B(44) and Rule 6A.
August 11, 2020 Case Laws VAT and Sales Tax HC

Can Former Directors Be Held Liable for Company's Tax Arrears Post-Resignation? Exploring Legal Implications.
August 10, 2020 Case Laws Income Tax HC

Tax Implications of Share Transfer Under ITA Section 2(47): Substance Over Form in Amalgamated Company Transactions.
August 10, 2020 Case Laws Income Tax AT

Assessee's Vehicle and Telephone Expenses Partially Disallowed Due to Lack of Business Use Evidence; 10% Disallowance Upheld.
August 10, 2020 Case Laws Income Tax AT

ERP and Software Costs Classified as Revenue Expenditures Due to Rapid Tech Changes, Not Capital Expenses.
August 10, 2020 Case Laws Income Tax AT

Assessing Transaction Comparability: Focus on Functions, Assets, and Risks u/r 10B(2)(b) for Transfer Pricing.
August 10, 2020 Case Laws Income Tax AT

Trusts to be Assessed as Individuals for Capital Gains; Indexation Benefit Available Post Section 11 Exemption Withdrawal.
August 10, 2020 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Bona Fide Mistake in Claim u/s 80IB; Section 271(1)(c) Not Applicable.
August 10, 2020 Case Laws Companies Law HC

Property Purchase by Applicant Deemed Not Genuine; Thareja Committee Supports Findings on JVG Group's Financial Distress in 2002.
August 8, 2020 Case Laws Income Tax HC

Rental Income as Business Income: Eligible for Section 80IA(4)(iii) Deductions, High Court Confirms Notional Expense Claims.
August 8, 2020 Case Laws Income Tax HC

High Court Upholds Additions in Bogus Accommodation Entries Case, Citing Corroborated Evidence and Probability Assessment.
August 8, 2020 Case Laws Income Tax AT

Court Rules Interest Expenses Deductible Against Earned Interest During Pre-Commencement Phase, Citing Case Law Support.
August 8, 2020 Case Laws Income Tax AT

AO's Lack of Satisfaction on Section 14A Disallowance Ignored Assessee's Self-Assessed Figures; Disallowance Limited to Initial Offer.
August 8, 2020 Case Laws Income Tax AT

Legal Charges for Appellant Company Classified as Routine Business Expenses, Not Capital Expenditure.
August 8, 2020 Case Laws Income Tax AT

PCIT's Attempt to Revise Assessment u/s 263 Fails Due to Lack of Specific Error Identification.
August 8, 2020 Case Laws Income Tax AT

Section 35D: Issuing Shares to Qualified Institutional Buyers to Meet Public Shareholding Levels in Compliance with Regulations.
August 8, 2020 Case Laws Central Excise HC

Amendment Clarifies "Substitute" Scope for Cenvat Credit Refund; Relevant Date is Payment Receipt in Foreign Exchange.
August 8, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Tour Packages to Dealers as Sales Promotion; Considered Dealer's Commission Under Cenvat Rules.
August 8, 2020 Case Laws VAT and Sales Tax HC

Tamil Nadu Lacks Jurisdiction to Tax DEPB Sale Completed in Maharashtra, Court Rules Tax Levy Invalid.
August 8, 2020 Case Laws VAT and Sales Tax HC

High Court Restores Assessment Order for Reconsideration Due to Natural Justice Breach Amid COVID-19 Lockdown Impact.
August 8, 2020 Case Laws Indian Laws DSC

Cheque Invalid Under Negotiable Instruments Act: Amount in Words Deemed Absurd, Renders Cheque Unusable as Negotiable Instrument.
August 7, 2020 Case Laws Income Tax HC

Dispute Over Income Tax Exemption for Educational Trusts: Revenue's Burden to Prove Non-Educational Activities u/s 10(23C)(vi.
August 7, 2020 Case Laws Income Tax AT

Socio-economic expenses for driver education and community health u/s 37 approved as business deductions for assessee company.

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