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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 1 to 50 of 551 Records

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January 31, 2020 News Indian Laws

Economic Survey 2019-20 Calls for Pro-Business Reforms, Less Bureaucracy, and Enhanced Private Sector Participation in India
January 31, 2020 News Indian Laws

"Assemble in India for the World" Boosts Export Market Share in "Make in India" Plan, Targets 6% by 2030.
January 31, 2020 News Indian Laws

India Jumps 79 Spots in World Bank's Doing Business Rankings, Climbs from 142nd in 2014 to 63rd in 2019.
January 31, 2020 Notifications DGFT

Export Ban on PPE and Masks Enforced Immediately by DGFT Until Further Notice.
January 31, 2020 Notifications LLP

Section 460 of Companies Act, 2013 Now Applies to LLPs as per Latest Government Gazette Notification.
January 31, 2020 Notifications Income Tax

Electronic Payments Required: Cash Payments Not Allowed During Bank Holidays or Strikes Under Income-tax (3rd Amendment) Rules, 2020.
January 31, 2020 Circulars Companies Law

Deadline Extended for Filing MGT-7 and AOC-4 in Jammu & Kashmir, Ladakh; Additional Fee Relaxation Included.
January 31, 2020 Circulars Companies Law

Deadline Extended for NBFCs to File AoC-4 Under Companies Act, 2013; Additional Fees Relaxed for FY 2018-19.
January 31, 2020 News Indian Laws

Economic Survey 2019-20: Boosting Markets, Pro-Business Policies, and Trust for Economic Growth and Efficiency.
January 31, 2020 News Indian Laws

2.62 Crore New Jobs Created for Regular Wage and Salaried Employees in Rural and Urban India (2011-18.
January 31, 2020 News Indian Laws

India's Global Commercial Services Export Share Rises to 3.5% in 2018, Boosts International Market Role.
January 31, 2020 News Indian Laws

President of India Highlights Economic Reforms, Social Welfare, and Infrastructure in Joint Parliamentary Address.
January 31, 2020 Case Laws Income Tax HC

Section 10A Amended: Deduction Applies at Gross Total Income Stage, Not Total Income Stage Under Income Tax Act.
January 31, 2020 Case Laws Income Tax HC

Free Samples to Doctors Not Subject to Fringe Benefit Tax Due to Lack of Employer-Employee Relationship.
January 31, 2020 Case Laws Income Tax HC

Assessee Meets Section 68 Burden: Not Required to Explain Lender's Fund Source for Unsecured Loan.
January 31, 2020 Case Laws Income Tax HC

Loan Waiver Not a Trading Liability Cessation u/s 41(1) of Income Tax Act; No Deduction Claimed u/s 36(1)(iii).
January 31, 2020 Case Laws Income Tax HC

Loan to Shareholder Not Deemed Dividend Under Income Tax Act Section 2(22)(e) in Ordinary Business Transactions.
January 31, 2020 Case Laws Income Tax AT

Securities Loss Deduction Allowed When Moving from AFS to HTM; Revised Calculations Confirmed by Tax Commissioner.
January 31, 2020 Case Laws Income Tax AT

Order Rectification and Assessment Need AO's Satisfaction Recording u/ss 254 & 153C; Matter Recalled for Re-hearing.
January 31, 2020 Case Laws Income Tax AT

Court Rules ICAI's Guidance Note Non-Mandatory; Assessee's Accounting Method Valid Under Income Tax Act.
January 31, 2020 Case Laws Income Tax AT

CIT(A) Hearing Delays: Late-Night Scheduling Inconveniences for Tax Practitioners, Advocates, and Accountants Should Be Avoided.
January 31, 2020 Case Laws Income Tax AT

Intimations u/s 143(1) of Income Tax Act are appealable; no CPC rectification needed before appealing u/s 246A.
January 31, 2020 Case Laws Income Tax AT

Tribunal Condones Appeal Delay, Emphasizes Government Can't Retain Taxpayer Money Over Technicalities; Appeal Initially Not E-filed.
January 31, 2020 Case Laws GST AAAR

Railway Platform Food Sales Classified as Catering Service: 5% GST Rate Applies Without Input Tax Credit.
January 30, 2020 Case Laws GST AAAR

Appellant's Services for Infinera US Deemed 'Intermediary' u/s 2(13) IGST Act, Affecting GST Levy.
January 30, 2020 Case Laws GST AAR

Insurance Premium Recovery from Employees Not a Supply of Service Under GST; Not Pure Agent Services.
January 30, 2020 Case Laws GST AAR

GST Rate Set for 'Instant Tea Whitener' Under Chapter Heading 0402, Milk as Essential Ingredient.
January 30, 2020 Case Laws GST AAR

Reduced CGST and SGST Rates for Namkeen Products in Sealed Pouches if Brand Name is Relinquished.
January 30, 2020 Case Laws Income Tax HC

Amortization of "held to maturity" investments allowed u/s 37(1) of Income Tax Act, irrespective of balance sheet classification.
January 30, 2020 Case Laws Income Tax HC

Banking Companies Exempt from Minimum Alternate Tax u/s 115JB(2) of Income Tax Act.
January 30, 2020 Case Laws Income Tax HC

Seizure of Jewellery u/s 132 Ruled Invalid; Petitioner Denied Return Despite Legal Breach by Officer.
January 30, 2020 Case Laws Indian Laws HC

Directors remain liable for cheque dishonor u/s 138 even if the company dissolves during proceedings.
January 30, 2020 Case Laws Income Tax AT

Unexplained Cash Credit u/s 68: Bank Statements Not Considered Taxpayer's Books u/s 44AD.
January 30, 2020 Case Laws Income Tax AT

Dispute over Section 10B deduction: Assessee challenges AO's claim, provides evidence of labor charges for CT/PT manufacturing.
January 30, 2020 Case Laws Income Tax AT

Section 153A Additions Invalid: Loose Document Lacks Evidentiary Value Without Proper Inquiry, Highlights Need for Thorough Investigation.
January 30, 2020 Case Laws Income Tax AT

Interest Income from Fixed Deposits for Expressway Setup Not Classified as Income from Other Sources.
January 30, 2020 Case Laws Service Tax HC

Notice Pay for Sudden Termination Exempt from Service Tax; Not Considered a Service by Either Party.
January 29, 2020 Case Laws GST AAR

Railway Platform Food Sales Classified as "Supply of Services," Subject to 5% Tax, No Input Tax Credit Allowed.
January 29, 2020 Case Laws GST HC

E-way Bill Expired: Petitioner Eligible for Reduced Penalty Under Circular No.10 of 2019, Rs. 5000 Penalty Applicable.
January 29, 2020 Case Laws GST HC

Court Orders Release of Goods and Vehicle Due to Missing E-way Bill Part-B; Hearing Opportunity Granted.
January 29, 2020 Case Laws GST HC

Court Quashes Order: Service on Driver, Not Aggrieved Party, Deemed Insufficient for Validity.
January 29, 2020 Case Laws Income Tax AT

Trust Entitled to Deduction for House Property Income; Section 24 Decision by Commissioner Deemed Unsustainable.
January 29, 2020 Case Laws Income Tax AT

Court Evaluates Section 68 Case on Unexplained Cash Deposits from Land Sale; Emphasizes Need for Justified Rejection of Explanations.
January 29, 2020 Case Laws Companies Law HC

Ex-Director Shielded from Personal Liability for Company Debts Due to Lack of Separate Contractual Agreement.
January 29, 2020 Case Laws Insolvency and Bankruptcy Tri

Secured Creditors Can Independently Liquidate Assets: Court Upholds Rights u/s 52 of Insolvency Code.
January 29, 2020 Case Laws Money Laundering HC

Section 3 of the PMLA, 2002: Core Elements of Money Laundering Unchanged Despite Clarifications for Legal Clarity.
January 29, 2020 Case Laws Indian Laws HC

Cheque Dishonor Offense Completed on 11.8.2018 After Statutory Notice Issued and Deadline Passed.
January 29, 2020 Case Laws Income Tax HC

Trust Retains Charitable Status u/s 11, as Objectives Benefit Public Beyond TPA Interests, Ensuring Tax Exemption.
January 29, 2020 Case Laws Income Tax HC

Section 179 Liability Notice for Directors in Liquidation Lacks Detail; Department to Reassess and Review Process.
January 29, 2020 Case Laws Income Tax HC

Challenge to Reopening Assessment: Lack of Rationale by AO on Unpaid Loan Liability u/s 147 Questioned.

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