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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 251 to 300 of 551 Records

1 ....2 3 4 567 8 9 10........ 12

January 17, 2020 Case Laws Income Tax AT

Compensation for Relinquishing Right to Sue Not Taxable as Unexplained Cash Credit u/s 68.
January 17, 2020 Case Laws Income Tax AT

Assessee successfully challenges assessment order u/s 263; Additional grounds lead to quashing of the order.
January 17, 2020 Case Laws Customs HC

Gold Smuggling Case: Insufficient Evidence Leads to Acquittal u/s 135 of Customs Act.
January 17, 2020 Case Laws Service Tax AT

Contract Splits for Convenience, Not Service Classification; Artificial Bifurcation Deemed Unacceptable for Classification.
January 17, 2020 Case Laws Service Tax AT

Service Tax Exemption for Earth Spreading on Agricultural Land: Actions by Landowner Don't Affect Exemption Status.
January 17, 2020 Case Laws Central Excise AT

Appeal Denied: Separate Jurisdictions Prevent Common Registration for Duliajan and Lepetkata Plants.
January 17, 2020 Case Laws Central Excise AT

Appellant's Failure to Submit "Proof of Export" for Sugar on Time Not Excused by Customs Authority Errors.
January 17, 2020 Case Laws Service Tax AT

Dispute over POPOS Rules: Revenue Authorities Misinterpret Service Location Criteria, Ignoring Business Establishment Focus in Rule 2(i)(b)(i).
January 16, 2020 Case Laws GST AAR

Electricity via DG sets taxed at 18% under GST; grid electricity remains GST exempt.
January 16, 2020 Case Laws GST HC

Petitioner Challenges Non-Crediting of TDS u/s 51 CGST/SGST Act; Authorities Given Three Weeks to Decide.
January 16, 2020 Case Laws Income Tax HC

Missing Audit Report Leads to Penalty: Section 271B Upheld for Non-compliance with Section 44AB of Income Tax Act.
January 16, 2020 Case Laws Income Tax AT

Loan Agreement Found in Search Leads to Unjustified Tax Proceedings; Proper Action u/s 153C Needed.
January 16, 2020 Case Laws Income Tax AT

Performance Bonus Excluded from 'Salary' for HRA Exemption Calculations u/s 10(13A) & Rule 2A.
January 16, 2020 Case Laws Income Tax AT

DRP's 10% Transfer Pricing Adjustment Overturned for Non-Compliance with Section 92C(1) and Lack of Benchmarking.
January 16, 2020 Case Laws Income Tax AT

Assessing Officer Initiates Penalty Proceedings u/s 271AAA; Argument Against Specific Additions Lacks Basis.
January 16, 2020 Case Laws Income Tax AT

Tax Rate on Interest Refunds u/s 244A Must Align with Precedents in India-USA DTAA Cases.
January 16, 2020 Case Laws Income Tax AT

AO to Examine Agricultural Land Records for Capital Asset Status u/s 2(14); Penalty Avoidance Possible u/s 271(1)(c).
January 16, 2020 Case Laws Income Tax AT

Rent Expenditure Review: Appellate Authority Reduces Taxpayer's Claim Addition from 30% to 15%; Recalculation Ordered.
January 16, 2020 Case Laws Income Tax AT

Trust's Chit Subscriptions Violate Section 11(5); Exemption Denied, Taxable Income Limited to Violation Extent.
January 16, 2020 Case Laws Customs HC

PIC Can Interpret SFIS Policy, But Cannot Change Wording or Add New Conditions.
January 16, 2020 Case Laws Customs AT

Appellant Correctly Classifies Imported Clarion Speakers Under Headings 851822 and 851829, Confirms Legal Decision.
January 16, 2020 Case Laws Customs AT

Fuel Pump Unit Assemblies Classified Under Heading 8413; Parts Classified Under Heading 841391; Not Accessories or Spare Parts.
January 16, 2020 Case Laws Service Tax AT

No Service Tax on Equipment Used by M/s BHEL Due to Lack of Transfer of Control, Possession to Assessee.
January 16, 2020 Case Laws Service Tax AT

Refund Claim Approved Due to Unjust Enrichment; Chartered Accountant's Certificate Confirms Tax Burden Not Transferred.
January 16, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Sludge Transportation Charges Considered Similar to Input Procurement Costs in Manufacturing Process.
January 16, 2020 Case Laws Central Excise AT

Dolochar in Sponge Iron Production Classified as Waste, Not Subject to Duty Demand.
January 16, 2020 Case Laws Central Excise AT

Flexibility in CENVAT Credit Claims: Rule 4(1) Allows Up to Two Years Post-Receipt of Inputs.
January 16, 2020 Case Laws Indian Laws HC

Cheque Bounce: Innocence Presumed Until Proven Guilty in Indian Law. Legal Proceedings Required for Conviction.
January 15, 2020 Case Laws GST AAR

Renting Vehicles Between Goods Transport Agencies: Independent Services, Separate Tax Implications Under GST Rules.
January 15, 2020 Case Laws GST AAR

Applicant Qualifies as Pure Agent Under GST: Transfers Foreign Client Funds to Local Research Institutions, No Expenses Incurred.
January 15, 2020 Case Laws GST HC

Deadline Extended for Form TRAN-I Filing to January 31, 2020, Following Petition Approval -I.
January 15, 2020 Case Laws GST HC

Section 83: Provisional Attachment Permitted for Positive Bank Balances, Not for Debit Accounts; Avoid Arbitrary Use.
January 15, 2020 Case Laws Income Tax HC

Reopening Assessment Needs 'Reason to Believe,' Not Just 'Suspect,' u/s 147: Improper Due to Opinion Change.
January 15, 2020 Case Laws Income Tax HC

Court Stays Notice u/s 148 After Challenge on Assessment Reopening Due to Clear Financial Disclosure in Accounts.
January 15, 2020 Case Laws Income Tax AT

Revenue's Attempt to Use Section 254 for Tribunal Order Review Exceeds Rectification Scope Under Income Tax Act.
January 15, 2020 Case Laws Income Tax AT

Business Loss and Unabsorbed Depreciation Set Off Allowed for Successor Partnership Firm u/s 78(2.
January 15, 2020 Case Laws Income Tax AT

Contributions to Educational Society's Development Fund Qualify for Tax Exemption u/s 11, Not Classified as Undisclosed Income.
January 15, 2020 Case Laws Income Tax AT

Section 153C Proceedings Dropped; Section 148 Notice Deemed Unjustifiable, Assessment Order Set Aside as Legally Unsustainable.
January 15, 2020 Case Laws Indian Laws HC

Court May Have Erroneously Assumed Only Accused Must Provide Evidence to Rebut Presumption of Cheque Dishonor.
January 15, 2020 Case Laws Income Tax HC

ITAT Denies Early Hearing and Stay for TP Adjustment; No Coercive Tax Recovery Measures Until Further Proceedings.
January 15, 2020 Case Laws Indian Laws HC

Court Can Presume Liability in Cheque Dishonor, but Complainant Must Prove Transaction and Address Security Misuse Claims.
January 15, 2020 Case Laws Income Tax AT

Assessing Officer's Lack of Inquiry on Section 54F Claim Leads to Upheld Revision u/s 263.
January 15, 2020 Case Laws Income Tax AT

Reopening Tax Assessment Needs More Than Information from Another Officer; Mere Suspicion Isn't Enough u/s 147.
January 15, 2020 Case Laws Income Tax AT

Section 69 Addition Overturned: No Evidence of Unexplained Land Investment Found in Assessee's Name.
January 15, 2020 Case Laws FEMA AT

Entity Violated FEMA by Investing in Subsidiaries Without RBI Approval; Penalty Imposed Lower Than Usual Amount.
January 15, 2020 Case Laws Central Excise AT

Fraudulent Documents Alleged; Department Can't Deny Modvat Credit to Buyers Using Goods in Manufacturing u/r Provisions.
January 15, 2020 Case Laws Central Excise AT

Merchant Exporter Wins Rebate Claim for Central Excise Duty Paid on Raw Materials; Entitled to Cenvat Credit.
January 15, 2020 Case Laws Central Excise AT

Manufacturer Denied Excise Exemption for Not Submitting Monthly Duty Statements for Verification and Refund.
January 15, 2020 Case Laws Central Excise AT

No Central Excise Duty on Subject Machineries Due to Lack of Manufacture, No Recovery Basis u/s 11A(1).
January 15, 2020 Case Laws Service Tax AT

Section 78 Penalty Overturned for Late Service Tax Returns; No Fact Suppression Found in Case.

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