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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

12 3 4 5........ 12

January 31, 2020 News Indian Laws

Key Highlights of Economic Survey 2019-20
January 31, 2020 News Indian Laws

Integration of “Assemble in India for the World” into ‘Make In India’ Can Raise India’s Export Market Share to About 3.5 % by 2025 and 6 % by 2030
January 31, 2020 News Indian Laws

India Jumps up 79 positions in World Bank Doing Business Rankings, Improving From 142 In 2014 To 63 in 2019
January 31, 2020 Notifications DGFT

Amendment in Export Policy of Personal Protection Equipment/Masks - Export is prohibited with immediate effect till further orders.
January 31, 2020 Notifications LLP

central Government hereby directs that the provisions of section 460 of the Companies Act, 2013 (18 of 2013) shall apply to a limited liability partnership from the date....
January 31, 2020 Notifications Income Tax

Income-tax (3rd Amendment) Rules, 2020 - Prescribes electronic modes of payments - Further withdraws the facility for making payment in Cash in case of Bank holidays or.....
January 31, 2020 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- UT of......
January 31, 2020 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AoC-4 NBFC (Ind AS) and AoC-4 CFS NBFC (Ind AS) for FY 2018-19 under the Companies Act, 2013
January 31, 2020 News Indian Laws

Theme of the Economic Survey 2019-20 - Enable Markets, Promote 'Pro-Business' Policies and Strengthen 'Trust' in the Economy
January 31, 2020 News Indian Laws

Around 2.62 Crore New Jobs Created in Rural and Urban Areas Between 2011-12 and 2017-18 Among Regular Wage/Salaried Employees
January 31, 2020 News Indian Laws

India’s Share in World’s Commercial Services Exports Rise to 3.5 Per Cent in 2018: Economic Survey 2019-20
January 31, 2020 News Indian Laws

Address by the President of India Shri Ram Nath Kovind to the joint sitting of Two Houses of Parliament
January 31, 2020 Case Laws Income Tax

Deduction u/s 10A - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible.....
January 31, 2020 Case Laws Income Tax

Fringe Benefit Tax - Since there was no employer-employee relationship between the assessee on one hand and the doctors on the other hand to whom the free samples were......
January 31, 2020 Case Laws Income Tax

Addition u/s 68 - unsecured loan - the assessee had discharged the onus which was on him to explain the three requirements - It was not required for the assessee to......
January 31, 2020 Case Laws Income Tax

Addition on account of remission of loan - Section 41(1) of the IT Act does not apply since waiver of loan does not amount to cessation of trading liability. It is a......
January 31, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - loan made to a share holder by the Company in the ordinary course of business - it is not in dispute that both the companies were having......
January 31, 2020 Case Laws Income Tax

Shifting loss incurred at the time of shifting of securities from AFS to HTM category - The said shifting loss is squarely allowable as deduction. But the assessee had......
January 31, 2020 Case Laws Income Tax

Rectification of the order u/s 254 - Assessment u/s 153C - It is mandatory to record satisfaction by the AO of the searched person before transmitting record to the AO......
January 31, 2020 Case Laws Income Tax

Rejection of books of accounts - recognition of income - Development of housing project - assessee has not followed percentage completion method as per the Guidance Note....
January 31, 2020 Case Laws Income Tax

Period and timing of Personal hearing before the CIT(A) - hearing the appeals and making the tax practitioners, advocates and Chartered Accountants to wait till 9 PM to.....
January 31, 2020 Case Laws Income Tax

Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had wrongly mentioned in the order reproduced herein above that no appeal lies against the intimation issued.....
January 31, 2020 Case Laws Income Tax

Condonation of delay in filing appeal before CIT(A) - merely on technicalities, the Government cannot retain a single pie of taxpayer which is not authorized by law. -......
January 31, 2020 Case Laws GST

Supply of goods or supply of services - supply of food items at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - As per......
January 30, 2020 Case Laws GST

Levy of GST - intermediary services or not - The pre-sale and marketing service provided by the Appellant of the products of the overseas client - Infinera US, is in the....
January 30, 2020 Case Laws GST

Supply of services or not - amount recovered from the employees towards parental insurance premium payable to the insurance company - pure agent services or not - The......
January 30, 2020 Case Laws GST

Classification of goods - rate of GST - Milk Powder - 'lnstant Tea Whitener' - the said product cannot be manufactured without milk and all other ingredients are......
January 30, 2020 Case Laws GST

Rate of CGST and SGST - Namkeen duly packed & sealed in printed pouches - if the applicant voluntarily foregoes the brand name (Name of the manufacturer in this case)......
January 30, 2020 Case Laws Income Tax

Amortization of investment “held to maturity”- allowable expenditure u/s 37(1) or not? - it cannot be denied by the authorities under the pretext that it was showing as.....
January 30, 2020 Case Laws Income Tax

MAT applicability to the assessee Banking Companies u/s 115JB - the provisions of Section 115JB(2) of the Act do not apply to the Banking companies.
January 30, 2020 Case Laws Income Tax

Validity of Search and seizure action carried out u/s 132 - stock-in-trade (jewellery) was seized - Denial of release of jewellery - No hesitation to observe that the......
January 30, 2020 Case Laws Indian Laws

Dishonor of Cheque - Where the proceedings under Section 138 of the Act had already commenced and during the pendency, the company gets dissolved, the directors and the.....
January 30, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - income of the assessee is accepted u/s. 44AD - the bank statements supplied by the bank to the assessee in the present case could not be....
January 30, 2020 Case Laws Income Tax

Deduction u/s 10B - products namely CT/PT manufactured or not? - Assessee during the year has paid the job worker the labour charges to its associated concern as evident....
January 30, 2020 Case Laws Income Tax

Assessment u/s 153A - the proposition made by the revenue towards making addition on the basis of the figures mentioned on the said loose dumb document cannot be......
January 30, 2020 Case Laws Income Tax

Correct head of income - interest income on fixed deposits in Banks - assessee is under the process of setting up of infrastructure facility of Expressway - The assessee....
January 30, 2020 Case Laws Service Tax

Demand of service tax on Notice pay - Though normally, a contract of employment qua an employer and employee has to be read as a whole, there are situations within a......
January 29, 2020 Case Laws GST

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,......
January 29, 2020 Case Laws GST

Detention of goods alongwith vehicle - e-way bill had expired/lapsed - As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where....
January 29, 2020 Case Laws GST

Release of confiscated goods alongwith vehicle - Part-B of the E-way Bill was not available - The petition is disposed of with the direction that as and when the......
January 29, 2020 Case Laws GST

Maintainability of appeal - aggrieved person - when the order was served on the driver, it cannot be said that the order was served on a person who was aggrieved by the.....
January 29, 2020 Case Laws Income Tax

Exemption u/s 11 - Deduction u/s. 24 against income from house property - treatment of capital expenditure as application of income - Extrapolation made by learned......
January 29, 2020 Case Laws Income Tax

Addition u/s 68 - source of cash found deposited in the bank account of the - unexplained cash credit - Genuineness of retention of money /cash after sale of......
January 29, 2020 Case Laws Companies Law

Lifting of corporate veil - recovery of debt - Personal liability of ex-director - Unless there is a separate contract, the Directors cannot be held personally liable,......
January 29, 2020 Case Laws Insolvency and Bankruptcy

Permission to Liquidator to cause sale of assets of the Corporate Debtor - As to relief under section 52 of the Code, when debt is secured, the creditor is always at......
January 29, 2020 Case Laws Money Laundering

Money Laundering - offence punishable u/s 3 - The said definition given in Section 3 of the PMLA, 2002 was later on clarified by adding explanation and as such it does......
January 29, 2020 Case Laws Indian Laws

Dishonor of Cheque - The statutory notice is given by the respondent on 26.7.2018 and it was received by the petitioner on 27.7.2018. The petitioner was to pay the......
January 29, 2020 Case Laws Income Tax

Exemption u/s 11 - Merely because the objects of the trust are for the advancement of the business of TPA, it would not ipso facto render the trust to be non-charitable.....
January 29, 2020 Case Laws Income Tax

Liability of directors of private company in liquidation u/s 179 - Notice is totally silent as regards the satisfaction of the condition precedent for taking action u/s.....
January 29, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - unpaid loan liability - AO has not shown any rational for involving Section 56 to the transaction of loan. The reasons are completely......

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES