Year: 2020

Archive for 2020


Maya Appliances (P) Ltd v. Addl CCT (2018) (2) SCC 756/AIR 2018 SC 810 (2018) 66 GST 210 (SC)/2018-TIOL-47-SC-VAT-LB

Karnataka Value Added Tax, 2003 S. 2 (36): Turnover means – Valuation – Deduction of trade discount from total turnover – discount was not relatable to the sales effected by the relevant tax invoices – All trade discounts are allowable as permissible deductions. [ S. S.2(34), 64(1); Karnataka Value Added Tax Rules, 2005, R.3(2) (c)]

Dy. CCT v. Hindustan Lever Ltd 2016 SCC Online SC 646

Karnataka Sales Tax Act, 1957
S. 8A: Power of State Government to notify exemption and reductions of tax – Maximum ( or Max ) Retail Price ( MRP) – MRP of a packaged product-Inclusive of all taxes-Cannot establish the collection of sales tax over the product [ Standard of Weights and Measures Act , 1976 , Rule 6 ]

Great Eastern Shipping Co. Ltd. v. State of Karnataka (2020) 35 SCC 354/(2020) 78 GST 98/MANU/SC/1674/2019

Karnataka Sales Tax Act, 1957
S. 5C:Levy of tax on the transfer of the right to use any goods- Transfer of right to use – Charter Party Agreement [ Andra Pradesh General Sales tax Act 1957 , S 5E, Constitution of India , Art, 28, 246(4), 286, 297(3), 366(29A)(d) ]

UOI v. Mohit Mineral (P) Ltd (2019) 2 SCC 599/AIR 2018 SC 318/(2018) 69 GST 743 (SC)

Goods and Services Tax (Compensation to States) Act, 2017
S.11: Other provisions relating to Cess- GST Compensation Cess – Valid – Traceable to Articles 246A, 248 as well as 270 [Constitution of India Arts , 39, 245, 246(1) 246A, 248, 254, 269, 270, 271, 366(26A )

Sushil Kumar Bhati v. ITO (2020) 81 ITR 218 ( Delhi ) (Trib)

S. 271(1)(c) : Penalty – Concealment – Employee Stock ownership Plan- Tax was deducted at source- Mistake of tax consultant – No intention to conceal income or deliberate default on part of assessee – Levy of penalty is not justified .

Gurusamy Ramamurthy v .ITO (2020) 81 ITR 9 ( Chennai ) (Trib)

S.271(1)(c): Penalty — Concealment – Not recording of satisfaction -Penalty is held to be not valid .

Vinod Bhandari v. PCIT (2020) 81 ITR 237/ ( 2021 )) 214 TTJ 157 (Indore) (Trib)

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Advancing loans on hundi– Cash credits – Books of account not rejected – Assessing officer has passed a detailed order while dealing and adjudicating the issues – Revision order is quashed .[ S. 68 ,143(3)

Arvind Metals and Minerals P. Ltd. v ACIT (2020) 81 ITR 648 (Kol) (Trib)

S.254(1) Appellate Tribunal – Pronouncement of orders — Extraordinary situation In Light of Covid-19 Pandemic and lockdown — Period of Lockdown days to be excluded .

ABC Exports v. ACIT (2020) 81 ITR 99 (Trib)(Jaipur)

S. 246A : Appeal – Commissioner (Appeals) – Appealable orders –
Order giving effect to order of High Court not containing decision on any issue or computation of income — Not appealable —Period from which interest has to be calculated on outstanding demand — Appealable order. [ S. 80HHC ,80IB , 154 , 220 (2) , 234D ,244A,246 ]

EID Mohammad Nizamuddin v. ITO (TDS) (2020) 81 ITR 127 (Jaipur) (Trib)

S. 206C : Collection at source – Survey – Buyers manufacturing beedis from tendu leaves sold by assessee — Liability only to extent of tax collection at source on such Sales and not on whole sale amount — Matter remanded for verification- Interest with effect from 1-7-2012 Liable to pay interest from date on which tax collectible to date of furnishing of return by respective buyers excluding period prior to 1-7-2012 [ S.206C(7) ,form , 27BA, 27C ]