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Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

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Showing 101 to 150 of 415 Records

1 234 5 6 7........ 9

September 23, 2020 Case Laws Service Tax AT

Trade Discount Not Taxable as Commission: Ruling on Business Auxiliary Service Involving Only Two Parties.
September 23, 2020 Case Laws Service Tax AT

State Government Entities Exempt from Service Tax on Works Contract Services as "Government Authority.
September 22, 2020 Case Laws GST HC

Court Orders Deposit of Profiteered Amounts Under CGST Act, Stays Interest and Penalty Payments.
September 22, 2020 Case Laws Income Tax HC

High Court dismisses writ petition on unexplained income u/s 69A; statutory appeal option available.
September 22, 2020 Case Laws Income Tax HC

Demand on Managing Partner Valid; Doesn't Waive Claims Against Other Partners Due to Joint and Several Liability.
September 22, 2020 Case Laws Income Tax AT

Clarification on Tax Implications for Government Securities u/s 48 of Income Tax Act: Bonds vs. Debentures.
September 22, 2020 Case Laws Income Tax AT

Capital Gains Not Taxable When New Asset Cost Matches Net Consideration u/s 50C of Income Tax Act.
September 22, 2020 Case Laws Income Tax AT

Section 263 Revision Set Aside: Assessing Officer's Initial Inquiry Deemed Sufficient; Compliance Confirmed by Assessee.
September 22, 2020 Case Laws Income Tax AT

Capital Gain Enhanced by DVO Using Excessive Rate; Relief Granted u/s 50C for Dark Zone Land Valuation.
September 22, 2020 Case Laws Income Tax AT

Assessing Officer Allows Netting Off Interest Income Against Expenditure for Business Funds Management.
September 22, 2020 Case Laws Customs HC

Customs Officers Can Arrest for Inquiries u/ss 107 & 108, Not Formal Accusation Until Filed with Magistrate.
September 22, 2020 Case Laws Customs HC

Customs Officers Not Required to File FIR for Offenses u/ss 133-135 of Customs Act, 1962.
September 22, 2020 Case Laws Customs HC

DRI Officers Recognized as 'Proper Officers' u/s 28 of Customs Act, 1962, Confirming Their Authority as Customs Officers.
September 22, 2020 Case Laws Insolvency and Bankruptcy Tri

Insolvency Professionals Key to Efficient Resolution Process; Poor Performance Risks Delays and Erodes Consumer Trust.
September 22, 2020 Case Laws Service Tax AT

Court Rules Rent-a-Cab Service Provider Liable for Service Tax Evasion Due to Suppressed Facts in Telecom Deal.
September 22, 2020 Case Laws Central Excise HC

Court Questions 16-Year Delay in Countervailing and Excise Duty Refund Case; Criticizes Department's Indecision and Show Cause Notices.
September 22, 2020 Case Laws Central Excise AT

Cenvat Credit Rule 6: Iron Ore Fines Not Exempted, No Evidence Provided, Rule 6(3)(b) Restrictions Inapplicable.
September 21, 2020 Case Laws GST AAR

Applicant Cannot Deduct Property Taxes for Rental Income; Notional Interest Only if It Affects Rent Value.
September 21, 2020 Case Laws GST AAR

OMR Scanning for Exams Classified as "Other Educational Support Services" Under SAC 999299, Exempt from GST by AAR.
September 21, 2020 Case Laws GST HC

Court Orders Review of Provisional Attachment; Respondent to Consider Objection u/r 159(5) of CGST Rules 2017.
September 21, 2020 Case Laws Service Tax HC

High Court Upholds Tribunal's Decision for Refund; Revenue Fails to Prove Unjust Enrichment by Respondent.
September 21, 2020 Case Laws Income Tax HC

Circular No. 14 of 2001 removes eight-year limit on carrying forward unabsorbed depreciation, enabling indefinite set-off.
September 21, 2020 Case Laws Income Tax AT

Penalty Imposed Under Wrong Section: 271AAB Instead of 271AAA After Post-July 2012 Search; Legally Unsustainable Penalty.
September 21, 2020 Case Laws Income Tax AT

Taxpayer Agrees to 56% Gross Profit Estimate, Preventing Further Inquiries u/s 145(3) of Income Tax Act.
September 21, 2020 Case Laws Income Tax AT

Tax Officer Oversteps: Expanded Audit Scrutiny Without Approval Violates CBDT Circular and Procedures.
September 21, 2020 Case Laws Income Tax AT

Assessing Officer's Argument Against Gross Profit Deduction in Excess Stock Valuation Lacks Merit, Deduction Should Be Considered.
September 21, 2020 Case Laws Income Tax AT

Taxpayer Can Deduct Delayed Sales Tax and Interest Payments; Not Considered Penalties u/s 37(1) of Income Tax Act.
September 21, 2020 Case Laws Income Tax AT

Taxpayer's Brokerage Expenses Must Be Allowed in Capital Gains if Confirmed by Brokers and Tax Assessed.
September 21, 2020 Case Laws Income Tax AT

Interest on Loans for Interest-Free Subsidiaries Disallowed u/s 36(1)(iii) of Income Tax Act; Customer Advances Not Own Funds.
September 21, 2020 Case Laws Customs HC

Court Allows Correction of MEIS Scheme Error in Shipping Bills; Petitioner Can Request Benefits Despite Mistake.
September 21, 2020 Case Laws Companies Law Tri

Tribunal Can Order AGM Under Companies Act 2013 Sec 96; No Business Revival Possible Says Fourth Respondent.
September 21, 2020 Case Laws Companies Law Tri

Court Orders Restoration of Company's Name in Register u/s 252(3) of Companies Act Due to Revenue Evidence.
September 19, 2020 Case Laws GST AAR

GST Applies to Facility Maintenance and Endowment Funds from Exiting Society Members if Collection Exceeds INR 7,500.
September 19, 2020 Case Laws GST AAR

Landfilling Pit Deemed Civil Structure, Ineligible for Input Tax Credit as Plant and Machinery Under Tax Law.
September 19, 2020 Case Laws Income Tax HC

Income Tax Settlement Commission can't reopen cases to impose interest u/s 234B via Section 154 per Section 245I.
September 19, 2020 Case Laws Income Tax HC

Income tax refunds must be released with intimation u/s 143(1), even if scrutiny notice u/s 143(2) issued.
September 19, 2020 Case Laws Income Tax HC

Income Tax Appeals: Remand Report Acceptance Includes Long-Term Capital Gains and Other Income Sources u/s 250(4.
September 19, 2020 Case Laws Income Tax AT

No penalty u/s 271(1)(b) due to lack of evidence against assessee's ill-health claim in non-compliance case.
September 19, 2020 Case Laws Income Tax AT

Dispute Over Fair Market Value of Land Sold: Section 50C Capital Gain Challenge Lacks DVO Assessment.
September 19, 2020 Case Laws Income Tax AT

Investment in BARC's Share Capital Qualifies for Exemption Under Income Tax Act Sections 11 & 12; Supports Government Policy.
September 19, 2020 Case Laws Customs AT

Valuation of Imported Goods Challenged: Evidence and Adjudication Flaws Lead to Miscarriage of Justice.
September 19, 2020 Case Laws Indian Laws HC

Court's Acquittal Overturned: Debt Settlement Agreement Terms Enforceable, Trial Court Decision Deemed Illegal and Perverse.
September 18, 2020 Case Laws GST AAR

Vehicle Repair Services Taxed at 18% GST Rate Under SAC 9987, Confirms Authority for Advance Rulings (AAR) Decision.
September 18, 2020 Case Laws GST AAR

Applicant Misclassifies Maize Bran as Cattle Feed; It's a Component, Not Feed Itself, Says Submission.
September 18, 2020 Case Laws GST AAR

Agent Supplying Goods Under Another's Brand Must Register for GST per Section 24(vii) of CGST Act 2017.
September 18, 2020 Case Laws GST HC

Court Upholds Authority's Discretion to Deny Document Copies u/s 67(5) CGST Act, Aligns with Natural Justice Principles.
September 18, 2020 Case Laws GST HC

Court Allows Withdrawal of Writ Petition to Pursue Matter with AAR; Imposes Rs. 5 Lakhs Cost on Petitioner.
September 18, 2020 Case Laws GST HC

Court Upholds Bank Account Attachment Due to Potential Tax Default Concerns u/s 83 GGST.
September 18, 2020 Case Laws Income Tax AT

No TDS u/s 195 for UAE Agent's Commission; Section 40(a)(ia) Addition Not Applicable.
September 18, 2020 Case Laws Customs AT

Revenue's Strict Conditions for Provisional Release of Overvalued Goods Ruled Unjustifiable After 18-Month Delay.

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