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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 51 to 100 of 553 Records

123 4 5 6........ 12

February 27, 2020 Case Laws GST SC

Supreme Court Transfers Writ Petitions on GST Anti-Profiteering Laws to Delhi High Court for Consolidated Review.
February 27, 2020 Case Laws GST HC

Show Cause Notice Issued for Detained Goods and Vehicle Penalty u/s 130 of the Central Goods and Services Act, 2017.
February 27, 2020 Case Laws GST HC

High Court Clarifies if GST Proceedings Fall Under IBC Section 14(1)(a) Moratorium; Case Sent for Re-evaluation.
February 27, 2020 Case Laws Income Tax AAR

Mauritius-based applicant denied tax benefits under Article 13(4) of Indo-Mauritius Tax Agreement due to lack of rationale.
February 27, 2020 Case Laws Income Tax HC

High Court Can Waive Interest in Tax Cases Under Article 226, Beyond CCIT's Authority Due to CBDT Rules.
February 27, 2020 Case Laws Income Tax AT

Assessing Officer Must Consider Family Loan Explanation for Property Purchase Investment by Assessee.
February 27, 2020 Case Laws Income Tax AT

Assessing Officer's Hasty Hearing Schedule Violates Fair Hearing Rights, CIT(A) Correctly Overturns Unexplained Income Addition.
February 27, 2020 Case Laws Income Tax AT

Income Tax Act Section 263 Revision Questions Allotment Letter Equivalence with DDA Under CBDT Circular No. 471.
February 27, 2020 Case Laws Income Tax AT

Penalty Proceedings Limited to Initial Issues in Section 271(1)(c) of Income Tax Act.
February 27, 2020 Case Laws Income Tax AT

Challenge to Agreed Tax Addition Possible if Admission Before Assessing Officer Was Unlawful.
February 27, 2020 Case Laws Direct Taxes HC

Court Clarifies Difference Between Benami Transactions and Legitimate Joint Ownership; Highlights Coparcenary Requirement Under Indian Law.
February 27, 2020 Case Laws Customs HC

Fact-finding Tribunals urged to avoid dismissing cases hastily; consider delay condonation in customs proceedings for fairness.
February 27, 2020 Case Laws Customs HC

Revenue Authority Must Act Fairly, Can't Deny Legal Benefits to Assessee to Increase Revenue Duty.
February 27, 2020 Case Laws Customs HC

High Court Quashes Trade Notice 11/2018; Retroactive IGST Exemption for EPCG Imports from July to October 2017.
February 27, 2020 Case Laws Service Tax HC

Court Halts Service Tax Audit Notices Amid Jurisdiction Debate Under GST Act Sections 173 & 174 Until Further Notice.
February 27, 2020 Case Laws Central Excise HC

Court Examines CENVAT Credit Refunds and Section 11B Limitations on Duty Payments for Returned Invoices.
February 27, 2020 Case Laws Central Excise HC

Court Examines CENVAT Credit Refund Rules, Questions Section 11B Limitation on Duty Payment via Debit Entries.
February 27, 2020 Case Laws Central Excise HC

High Court Grants Excise Duty Refund After 26-Year Delay Due to Misapplication of Section 11B Limitation Rules.
February 27, 2020 Case Laws Central Excise AT

Reduced Duty Denied on Paver Blocks; Misclassified as Building Blocks Under Chapter Heading 68101990 Despite Notification No. 10/2006-CE.
February 27, 2020 Case Laws Indian Laws HC

Court Criticizes A.C.J.M. Sherghati for Mechanical Handling of Dishonored Cheque Complaint; Lacks Judicial Consideration.
February 26, 2020 Case Laws GST HC

Goods and Vehicle Released Under GST Sections 129 & 130; Show Cause Notice Issued as Proceedings Continue.
February 26, 2020 Case Laws GST HC

Court Orders Bank Guarantee for Release of Detained Vehicles Over E-way Bill Default u/s 129 of CGST Act.
February 26, 2020 Case Laws VAT and Sales Tax HC

Court Rules Branches Lack Independent Legal Personality; Internal Transfers Not Sales for VAT Purposes.
February 26, 2020 Case Laws Income Tax HC

High Court rules claiming inadmissible expenses doesn't justify penalties u/s 271(1)(c) of Income Tax Act.
February 26, 2020 Case Laws Income Tax HC

Court Examines Tax Liability of Interest Accrual Under Income Tax Act Section 10(23BBA); No Proof of Income Diversion Found.
February 26, 2020 Case Laws Income Tax AT

Assessee's Evidence Credible: No Income Additions for Alleged Section 68 Entry Provider Scheme in Tax Case.
February 26, 2020 Case Laws Income Tax AT

Court Rules Agricultural Land Sale Excluded from Book Profits for MAT u/s 115JB.
February 26, 2020 Case Laws Income Tax AT

Section 68 Addition Deleted: Loans Made from Available Balances, No Cash Purchase of Cheques Found.
February 26, 2020 Case Laws Income Tax AT

Section 69: Court Upholds Tax Addition on Land Sale Advance; Documents Deemed Self-Serving and Unreliable.
February 26, 2020 Case Laws Customs HC

Court Affirms DRI's Authority to Issue Show Cause Notices in Customs Cases Pending Jurisdictional Clarity.
February 26, 2020 Case Laws Customs HC

High Court Confirms Classification of Disposable Sterilized Dialyzers Under Chapter 90; Upholds Central Board Circular Validity.
February 26, 2020 Case Laws Customs AT

Jurisdiction on Goods Seizure: Section 110(2) Allows Time Extension for SCN Without Personal Hearing Notice Requirement.
February 26, 2020 Case Laws Customs AT

Court Rules: Rs. 17 per metric ton and 2% notional high sea sale charge excluded from urea import duty valuation.
February 26, 2020 Case Laws Customs AT

Imported Segway CKD Kits Classified Under Chapter Sub-heading 87119091; Assembled with Simple Tools on Site.
February 26, 2020 Case Laws Customs AT

Penalty Reduced for Importing Cosmetics at Unauthorized Mangalore Port Under Baggage Rules; Individual Relocated from Dubai.
February 26, 2020 Case Laws Service Tax AT

Penalty for Unpaid Service Tax Overturned Due to Lack of Intentional Misconduct and Proper Record Keeping.
February 26, 2020 Case Laws Service Tax AT

No Service Tax on Club Services Due to Mutuality Principle - No Distinction Between Members and Club.
February 26, 2020 Case Laws Central Excise AT

Duty-Paid Match Splints Packing Deemed Manufacturing; No Exemption Under Central Excise Rules for Appellants.
February 26, 2020 Case Laws VAT and Sales Tax HC

Taxpayer Must Pay Regardless of Assessment Order; Short Payments Require Assessment After Notice u/s 17A.
February 25, 2020 Circulars SEBI

SEBI Updates Margin Framework for Cash and Derivatives Segments to Boost Market Stability and Investor Protection.
February 25, 2020 Notifications DGFT

DGFT Amends Export Policy for Personal Protection Equipment to Balance Domestic Supply and International Distribution Needs.
February 25, 2020 Case Laws GST HC

High Court Dismisses Petition Over Seizure of Goods Linked to Alleged GST Evasion; No Show by Petitioner.
February 25, 2020 Case Laws GST HC

Applicant Must Prove Dismissal of Show Cause Notice in GST-MOV-10 After Confiscation u/s 130 of CGST Act.
February 25, 2020 Case Laws GST HC

Court Rules 7-Day Objection Period for Provisional Attachment u/r 159(5) CGST is Directory, Not Mandatory.
February 25, 2020 Case Laws GST HC

High Court Rejects Petition to Reopen Portal for TRAN-1 Form Submission Due to Lack of Prior Attempt by Petitioner.
February 25, 2020 Case Laws GST HC

GST Law: Officers Must Allow Up to 3 Months for Fine Payment Before Confiscating Goods u/ss 129(1) & 130(7).
February 25, 2020 Case Laws Income Tax HC

Court Overturns Refund Order: Evidence Lacking for Seized Goods Ownership Claim by Second Respondent. Decision Requires Reassessment.
February 25, 2020 Case Laws Income Tax HC

High Court Urges CBDT to Excuse Delay in Tax Filing for Export Unit's Benefits u/s 10B, Citing Section 119(2)(b) Authority.
February 25, 2020 Case Laws Income Tax AT

No Penalty for Cash Loan Repayment Due to Urgent Medical Needs, Section 271E & 269T, Income Tax Act.
February 25, 2020 Case Laws Income Tax AT

Section 23(5) Amendment for ALV of Unsold Units Effective April 1, 2018, Not Applicable to Current Case-Year.

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