![GST: CBIC directs Residual action by CGST Commissionerates in respect of the Adverse Orders of High Courts [Read Instructions]](https://www.taxscan.in/wp-content/uploads/2020/10/GST-CBIC-Residual-action-CGST-Commissionerates-High-Courts-taxscan.jpg "GST: CBIC directs Residual action by CGST Commissionerates in respect of the Adverse Orders of High Courts [Read Instructions]")
GST: CBIC directs Residual action by CGST Commissionerates in respect of the Adverse Orders of High Courts [Read Instructions]
The Central Board of Indirect Taxes and Customs (CBIC) has directed the residual action by CGST Commissionerates in respect of the adverse orders of...
![Equalisation Levy (Amendment) Rules, 2020: CBDT notifies details of equalisation levy deducted and paid to credit of Central Govt [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/10/CBDT-Equalisation-levy-Amendment-credit-of-Central-Govt-Taxscan.jpg "Equalisation Levy (Amendment) Rules, 2020: CBDT notifies details of equalisation levy deducted and paid to credit of Central Govt [Read Notification]")
![CBDT designates Judicial Magistrate, Kamrup (M), Guwahati as Special Court for Assam, Nagaland, Mizoram, and Arunachal Pradesh [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/10/CBDT-Judicial-Magistrate-Kamrup-M-Guwahati-Special-Court-for-Assam-Taxscan.jpg "CBDT designates Judicial Magistrate, Kamrup (M), Guwahati as Special Court for Assam, Nagaland, Mizoram, and Arunachal Pradesh [Read Notification]")
Vivad se Vishwas Act, 2020: CBDT issues clarification on making payment without additional amount till March 31, 2021 [Read Circular]
The co (CBDT) issued clarification in respect of direct tax under Vivad se Vishwas Act, 2020, wherein the Board has extended the timeline for making payment without additional amount till March 31,...
![Vivad se Vishwas Act, 2020: CBDT issues clarification on making payment without additional amount till March 31, 2021 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/10/CBDT-Vivad-se-Vishwas-Act-2020-additional-amount-Taxscan.jpg "Vivad se Vishwas Act, 2020: CBDT issues clarification on making payment without additional amount till March 31, 2021 [Read Circular]")
GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]
The Gujarat High Court held that the Commissioner was empowered to authorize ‘arrest’ prior to completion of the assessment. The petitioner is the proprietor of a M/s Heugo Metal engaged in the...
![GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/ddf.jpg "GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]")
Mere inadequacy of an enquiry or insufficiency of material on record can’t be a ground to invoke Revisional Powers: Karnataka HC [Read Judgment]
The Karnataka High Court held that mere inadequacy of an enquiry or insufficiency of material on record can not be a ground to invoke revisional powers under Section 263 of the Income Tax Act, 1961. ...
![Mere inadequacy of an enquiry or insufficiency of material on record can’t be a ground to invoke Revisional Powers: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Mere-inadequacy-enquiry-sufficiency-material-record-ground-invoke-Revisional-Powers-Karnataka-High-court-Taxscan.jpg "Mere inadequacy of an enquiry or insufficiency of material on record can’t be a ground to invoke Revisional Powers: Karnataka HC [Read Judgment]")
Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]
The Gujarat High Court while dismissing the plea challenging the validity of Rule 96(10) held that denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23,...
![Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Denial-of-Rebate-Advance-Authorization-Licenses-holder-Gujarat-High-court-Rule-9610-Taxscan.jpg "Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]")
Vivad se Vishwas Act, 2020: Govt. notifies cut-off date for filing declaration and extends timeline for making payment without additional amount [Read Notification]
The Government notified December 31st as the cut-off date for filing declaration under the Vivad se Vishwas Act, 2020. “31st day of December, 2020 shall be the date, on or before which a...
![Vivad se Vishwas Act, 2020: Govt. notifies cut-off date for filing declaration and extends timeline for making payment without additional amount [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/10/Vivad-se-Vishwas-Act-Govt-filing-declaration-extends-timeline-payment-Taxscan.jpg "Vivad se Vishwas Act, 2020: Govt. notifies cut-off date for filing declaration and extends timeline for making payment without additional amount [Read Notification]")
Transfer of Intangible Assets for a valuable consideration by way of allotment of Shares is entitled to Depreciation: Karnataka HC [Read Judgment]
The Karnataka High Court held that the transfer of intangible assets for a valuable consideration by way of allotment of shares is entitled for depreciation. The assessee, M/s Padmini Products is...
![Transfer of Intangible Assets for a valuable consideration by way of allotment of Shares is entitled to Depreciation: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Transfer-of-intangible-assets-valuable-consideration-allotment-shares-entitled-depreciation-Karnataka-High-court-Taxscan.jpeg "Transfer of Intangible Assets for a valuable consideration by way of allotment of Shares is entitled to Depreciation: Karnataka HC [Read Judgment]")