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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 101 to 150 of 551 Records

1 234 5 6 7........ 12

January 25, 2020 Case Laws Income Tax

TDS U/ 192 - secondment - reimbursement of salaries and allowance - addition u/s 40(a)(ia) - The assessee is directed to produce secondment agreement entered into by it.....
January 25, 2020 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds -......
January 25, 2020 Case Laws Income Tax

Addition u/s 68 - outstanding sundry creditors - the said sundry creditors were paid in the subsequent year through banking channels and that the assessee has had......
January 25, 2020 Case Laws Customs

Advance Licence Scheme - it is absolutely no defence of the State authorities to contend that they were not aware of their own notification - The onus heavily rests on......
January 25, 2020 Case Laws Customs

Levy of penalty u/s 114AA - The activity of the import of the prohibited goods by covering them with the help of some goods, which are declared and permitted under law,.....
January 25, 2020 Case Laws Customs

Classification of imported goods - Palm Kernel Acid Oil or Palm Kernel Fatty Acid - The appellant has produced the test report from the supplier of the goods which......
January 25, 2020 Case Laws Customs

Classification of goods - heavy melting scrap - the goods are required to be testing and inspection of the Bureau of Indian Standard and the same has not been done. In......
January 25, 2020 Case Laws Customs

Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of....
January 25, 2020 Case Laws Service Tax

Jurisdiction - Validity of SCN issued demanding service tax, post GST - power to inquiry / investigate / audit - Having held the impugned Notification as being valid and....
January 25, 2020 Case Laws Service Tax

Demand of service tax - commercial training or coaching - the appellant is running course, namely, Post Graduate Diploma in Liberal Studies is recognized by the State of....
January 25, 2020 Case Laws Central Excise

Classification of goods - fabrication of armoured vehicles - the appellant is manufacturing special purpose light armoured vehicle meant for use by troops and merit......
January 25, 2020 Case Laws Service Tax

Classification of services - fabrication of armoured vehicles - activity of bullet proofing - the appellant has correctly classified the activity under works contract......
January 25, 2020 Case Laws Service Tax

SSI Exemption - branded service or not - the appellant is not providing any branded service as MSO is supplying signal to the appellants which has been transmitted to......
January 25, 2020 Case Laws VAT and Sales Tax

Central sales tax / CST - Branch transfer or inter-state sales - pre-concluded contract of sale - Merely because the sales made by the Agent are immediately on the......
January 25, 2020 Case Laws Indian Laws

Dishonor of cheque - rebuttal of presumption u/s 139 - If cash transaction of huge amount had been conducted by the appellant / complainant, strong burden is shifted......
January 24, 2020 Circulars GST

Standard Operating Procedure (SOP) to be followed by exporters - In case, any refund remains pending for more than one month, the exporter may register his grievance
January 24, 2020 Circulars SEBI

Non-compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the Standard Operating Procedure for......
January 24, 2020 Circulars FEMA

Merchanting Trade Transactions (MTT) – Revised Guidelines
January 24, 2020 Case Laws GST

Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73......
January 24, 2020 Case Laws GST

Demand of GST - order issued u/s 73 ignoring the request for granting further time to submit reply to Show cause notice (SCN) - Principles of natural justice - matter......
January 24, 2020 Case Laws GST

Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at......
January 24, 2020 Case Laws Income Tax

Condonation of delay in filing return - reasonable cause of delay - genuine hardship - disagreement of the promoters and investors creating deadlock in the adoption of......
January 24, 2020 Case Laws Income Tax

Denial of claim of weighted deduction u/s 35(2AB) - No merit in the orders of authorities below in restricting weighted deduction claimed u/s 35(2AB) on the ground that.....
January 24, 2020 Case Laws Income Tax

Unexplained advance - Assessee has to prove its claim that it has rotated money of the beneficiaries and provided accommodation entries to the beneficiaries against......
January 24, 2020 Case Laws Income Tax

Assessment u/s 153A - the disallowances made for the Assessment years which were unabated/concluded assessments as on date of search cannot be made in the search......
January 24, 2020 Case Laws Income Tax

When the assessee has been allotted certain shares as consideration for property transfer, then the question of value of those shares by invoking Section 56(2)(vii)(c)......
January 24, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Salary income - The dispute is not that the salary income was not offered to tax by assessee in his return of income which is an admitted......
January 24, 2020 Case Laws Income Tax

As per the section 71(1), from one head can be set off against the income from another head of income. - even if the said income is treated as an income assessed u/s 68,....
January 24, 2020 Case Laws Customs

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of......
January 24, 2020 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such......
January 24, 2020 Case Laws Insolvency and Bankruptcy

Matching of liquidation value in the resolution plan under IBC - No provision in the Code or Regulations has been brought to our notice under which the bid of any......
January 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The corporate debtor has tried to challenge the genuinely of the corporate guarantee agreement but the same is a lame excuse. It seems that......
January 24, 2020 Case Laws Money Laundering

Money Laundering - The impugned order confirming the provisional attachment order is passed without application of mind and without understanding the law, it is liable......
January 24, 2020 Case Laws Service Tax

Services rendered in Jammu & Kashmir - When there is a statutory definition which is clear and unambiguous, it must be applied regardless of the consequences - the......
January 24, 2020 Case Laws Service Tax

Non-speaking order - demand of service tax - The order is just quoting the provisions of the law and clarifications issued by the Board from time to time. It does not......
January 24, 2020 Case Laws Central Excise

Special Audit - Section 14AA of the Central Excise Act, 1944 - When the learned Single Judge had remanded the matter to “the Commissioner” for fresh consideration, such.....
January 24, 2020 Case Laws Central Excise

Cenvat credit on the Special Additional Duty (SAD) - SAD paid by them by debiting under Target Plus scheme - Cenvat credit is available in respect of the SAD debited in.....
January 24, 2020 Case Laws Central Excise

Valuation - inclusion of transportation charges - In the first SCN the value is sought to be determined in terms of Section 4(1)(a) read with Rule 4 and 5 of Central......
January 24, 2020 Case Laws Central Excise

Valuation - clearance of pipes - inter-connected undertakings - arms length price - Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice......
January 24, 2020 Case Laws VAT and Sales Tax

Non-compliance with the pre-deposit - It is obvious that the Tribunal could not have stated that it cannot travel beyond the direction passed by the First Appellate......
January 24, 2020 Case Laws VAT and Sales Tax

TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the......
January 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - compounding of offences - Court while exercising power u/s 147 of the Act, can proceed to compound the offence even after......
January 23, 2020 Case Laws GST

Classification of goods - Odomos - mosquito repellent cream - All the factors relevant for classification under the Customs Tariff lead to the classification of the......
January 23, 2020 Case Laws GST

Benefit of exemption - supply of services by way of leasing of goods transport vehicles without operators to GTA - It amounts to the transfer of the right to use the......
January 23, 2020 Case Laws GST

Turnover limit for Composition Levy under GST - treatment of Ice Cream equally with Pan Masala - Praying for quashing the impugned recommendations of GST Council being......
January 23, 2020 Case Laws Income Tax

Correct head of income - rental income received - Intention of the Assessee is also a material circumstance and the objects of Association, the kind of services rendered....
January 23, 2020 Case Laws Income Tax

Deduction/Exemption u/s 10(23C)(VI) - Secondary Education - Taking into consideration the activities taken by the petitioner’s institution, which is responsible for......
January 23, 2020 Case Laws Income Tax

TP Adjustment - Rate of interest for the purpose of calculating working capital adjustment - AO/TPO, while giving effect to the directions of the DRP, were bereft of any....
January 23, 2020 Case Laws Income Tax

Penalty u/s 271B - failure to get the books of accounts audited u/s 44AB - addition made during the assessment proceedings on the basis of unaccounted sale cannot be......
January 23, 2020 Case Laws Income Tax

Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is.....

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