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Highlights / Annotations / Catch Notes For July of 2020

Home Highlights July July 2020 Year 2020

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Showing 301 to 339 of 339 Records

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July 4, 2020 Case Laws GST

Refund of excess amount - transitional credit - he question of payment of interest by the petitioner under Section 50 of the said Act, does not arise as the said amount.....
July 4, 2020 Case Laws Income Tax

Treatment to loss from the unit in Trump Hotel International under ‘income from other sources' - Although the principle of res judicata does not strictly apply to Income....
July 4, 2020 Case Laws Income Tax

Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of......
July 4, 2020 Case Laws Income Tax

Allowable expenses - Liability as ascertained liability or not - assessee has itself shown the amount as provision for discount not debited to accounts of respective......
July 4, 2020 Case Laws Customs

Classification of imported goods - the appellants contention that no product known as “Skin Barriers Micropore Surgical Tapes” exists and there should have been a comma.....
July 4, 2020 Case Laws Customs

Valuation of imported goods - LED TV of different models and empty pendent box - enhancement of value of goods based on NIDB data - As the Ld. Adjudicating Authority has....
July 4, 2020 Case Laws Service Tax

Waiver of Interest - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - scheme rejected without affording any opportunity of hearing by stating “the date of......
July 3, 2020 Case Laws GST

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various......
July 3, 2020 Case Laws GST

Applicability of GST - accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat......
July 3, 2020 Case Laws GST

Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%......
July 3, 2020 Case Laws Income Tax

Withholding of Refund - It is not in dispute that as on today, there is no determination of any further tax liability for any other assessment year which liability can......
July 3, 2020 Case Laws Income Tax

Addition u/s 56(2)(viib) - taxing the share premium received - DCF Method of Valuation - The primary onus to prove the correctness of the valuation Report is on the......
July 3, 2020 Case Laws Income Tax

Unexplained cash deposit in the NRO bank account - Additions u/s 69 - once the assessee has provided an explanation which in the instant case, we find reasonable and......
July 3, 2020 Case Laws Income Tax

Assessment of trust - ‘anonymous donation' - AO despite having the information could not show that, the donors are not existing or the assets are not existing. It is......
July 3, 2020 Case Laws Income Tax

Assessment u/s 153A - If no incriminating material is found during the course of search, then, the amount of total income determined under the earlier completed......
July 3, 2020 Case Laws Income Tax

Rectification u/s 254 - No mistake, much less, a mistake apparent on the face of record as envisaged under section 254(2) of the Act. What the assessee wants by filing......
July 3, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Petitioner has approached this forum only for recovery. He has not made out any case that the Corporate Debtor is insolvent and unable to repay.....
July 3, 2020 Case Laws Central Excise

Clandestine removal - Once the weighbridge exists within the factory premises, the factum of clearance of goods from said weighbridge does not at all arise. This......
July 3, 2020 Case Laws Central Excise

100% EOU - Refund of unutilised cenvat credit - Appeal by Revenue - There is nothing in the appeal to show that the respondent is not entitled to refund of cenvat credit....
July 2, 2020 Case Laws GST

Classification of supply - Threaded metal nuts which function same as standard nut - We agree with both, the applicant as well as the jurisdictional officer that the......
July 2, 2020 Case Laws GST

Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the......
July 2, 2020 Case Laws Income Tax

Exemption u/s 11 - Providing hostel facilities - The assessee is not admitting other persons in the building. It is providing facility only to the students, and there......
July 2, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Additions of sale consideration on sale of equity shares u/s 68 - Assessee has shown that he has earned long term capital......
July 2, 2020 Case Laws Income Tax

Revision u/s 263 - the Ld Pr. CIT has correctly explained that the provisions of sec. 43A shall apply only to those fluctuations in foreign currency which arises at the.....
July 2, 2020 Case Laws Income Tax

Income from other source OR Capital gain - Correct head of income - relinquishing the right acquired under the Agreement by the Assessee - income from relinquishing......
July 2, 2020 Case Laws Income Tax

Assessment u/s 263 - The allegations made by the Pr.CIT in the instant case have been successfully rebutted on behalf of the assessee. In view of the domestic......
July 2, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - Validity of intimation u/s 200A - Though the intimation issued U/s 200A of the Act is an appealable order, however, the said order can be......
July 2, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - since the levy of late fee as prescribed U/s 234E of the Act is mandatory and consequential, therefore, the same cannot be deleted on the......
July 2, 2020 Case Laws Customs

Smuggling - Gold Bars - Import of Personal baggage - The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to......
July 2, 2020 Case Laws Service Tax

Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service......
July 2, 2020 Case Laws Indian Laws

Wilful Defaulters or not - petitioners contend that the Show Cause Notice was issued by an Assistant General Manager of the Bank, who did not qualify even for being a......
July 2, 2020 Case Laws GST

Wrongful availment of ITC - Section 67 of CGST Act - Keeping in view the serious allegations that have been levelled against the petitioner by the officers of DGGI as......
July 2, 2020 Case Laws Income Tax

Penalty u/s 271C - non deducting tax at source from the payment towards LTC consisting of foreign travel - for the first time, after the survey by the tax departments......
July 1, 2020 Case Laws GST

Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN - Rule 142(1)(a) of the Rules, 2017.....
July 1, 2020 Case Laws Income Tax

Additions based on TDS certificate - Difference between gross receipts declared by the assessee and that was shown in form 26AS - the A.O. should have made necessary......
July 1, 2020 Case Laws Income Tax

TDS u/s 194C OR 195 - Shipping Expenses on account of non deduction of TDS u/s 40(a)(ia) - the area of operation of TDS is confined to payments made to any "resident".......
July 1, 2020 Case Laws Income Tax

Disallowance towards travelling expenses - Allowable business expenditure or personal expenditure - Being a PSU and under aegis of GOI, there cannot be an element of......
July 1, 2020 Case Laws Service Tax

Classification of services - works contract services or not - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing......
July 1, 2020 Case Laws Service Tax

Reversal of Cenvat Credit - Input Services - the learned Commissioner has erred in holding that banking and financial services, credit rating services are not used for......

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N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

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A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

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