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Highlights / Annotations / Catch Notes For January of 2020

Home Highlights January January 2020 Year 2020

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Showing 401 to 450 of 551 Records

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January 10, 2020 Case Laws Central Excise AT

Appellant's Duty Payments Based on Provisional Values Deemed Lawful; No Suppression or Malicious Intent Found.
January 10, 2020 Case Laws Income Tax AT

Clarification on Deduction of Rebate u/s 88E for MAT Calculation as per Section 115JB of Income Tax Act.
January 10, 2020 Case Laws Income Tax AT

Taxpayer's Deduction u/s 54 Allowed for Village House Construction Without Approvals; No Grounds to Disallow Section 54F.
January 10, 2020 Case Laws Service Tax AT

Gas Cylinder Service Not Classified as Man Power Supply and Recruitment for Tax Purposes.
January 10, 2020 Case Laws Customs AT

Customs Valuation Case Highlights Improper Adjudication Practices with Quick Succession Show Cause Notices, Undermining Legal Spirit.
January 10, 2020 Case Laws Central Excise AT

Ambiguity Surrounds Assistant Commissioner's Decision to Cancel Bond Over Misuse of Concessional Duty Rate.
January 9, 2020 Case Laws Income Tax HC

Reopening of Assessment u/s 147 Upheld as Lawful Due to Sufficient Material Justifying Authority's Belief.
January 9, 2020 Case Laws Income Tax HC

Court Upholds Issuance of Warrant and Notice u/ss 132 and 153A of Income Tax Act Against Petitioner.
January 9, 2020 Case Laws Income Tax AT

Software Maintenance Charges Allowed: No Tax Deduction Required Under DTAA; Section 40(a)(i) Disallowance Not Applicable.
January 9, 2020 Case Laws Income Tax AT

Penalty Imposed Under IT Act Section 271AAB(1) with 10% Minimum on Undisclosed Income, Not Section 271AAB(3) Provisions.
January 9, 2020 Case Laws Income Tax AT

Court Overturns Income Addition Due to Lack of Evidence in Client Code Modification Case, AO's Assumptions Insufficient.
January 9, 2020 Case Laws Customs HC

2002 Show Cause Notice Quashed Due to 15-Year Delay; Prejudice to Noticee Cited Over Faded Memories and Lost Evidence.
January 9, 2020 Case Laws Customs AT

Goods Mis-declaration Deemed Inadvertent: Authority Should Address Amendment Application, Confiscation and Penalties Unjustified.
January 9, 2020 Case Laws Customs AT

Customs Officers Incorrectly Valued Goods Based on Estimated Weight, Not Actual Measurement; Enhancement Deemed Unacceptable.
January 9, 2020 Case Laws Insolvency and Bankruptcy AT

Secured Creditors Battle Over Primary Asset Claim; Adjudicating Authority's Decision u/s 52 of Insolvency Code Questioned.
January 9, 2020 Case Laws Service Tax AT

Court Examines Service Arrangement Classification for Tax; Labels Alone Don't Define Franchise Services Under Tax Law.
January 9, 2020 Case Laws Service Tax AT

Debit Notes Valid for CENVAT Credit if They Contain Required Details u/r 9.
January 9, 2020 Case Laws Central Excise AT

Extended Limitation Period on CENVAT Credit Not Applicable Due to Absence of Prior Audit Objections, No Suppression Found.
January 9, 2020 Case Laws Central Excise AT

Cross-examination vital u/s 9D for admitting investigation statements in Central Excise cases, ensuring evidence credibility.
January 9, 2020 Case Laws VAT and Sales Tax HC

GVAT Amnesty Scheme: Second Respondent Erred by Commenting on Petitioners' Eligibility During Best Judgment Assessment.
January 9, 2020 Case Laws Indian Laws SC

Cheque Dishonor Case: Suspension Vacated for Non-Compliance with Conditions. Highlights Legal Implications Under Indian Law.
January 8, 2020 Case Laws Income Tax HC

Assessment Reopened u/s 147 for SIPL's Alleged Non-Disclosure of Transactions with Moral as Accommodation Entries.
January 8, 2020 Case Laws Income Tax AT

No Penalty for Cash Loans Between Relatives u/ss 271E, 271D; Transactions Exempt from Section 269SS Violation.
January 8, 2020 Case Laws Income Tax AT

Retention Money Not Taxable u/s 115JB Due to Uncertainty of Refund; Additions Deleted by Court.
January 8, 2020 Case Laws Income Tax AT

Interest Payment Exempt u/s 194A(3)(f), No Default or Interest Levy u/ss 201(1) and 201(1A.
January 8, 2020 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable to Income Surrendered During Surveys; Explanation 5A Limited to Search Actions.
January 8, 2020 Case Laws Income Tax AT

Section 54B Tax Exemption Denied for Investments in Spouse's Name; Must Be in Assessee's Name Only.
January 8, 2020 Case Laws Income Tax AT

No deemed rent addition under Income Tax Act Section 23(1)(a) for properties still under construction or not ready.
January 8, 2020 Case Laws Customs AT

Company Director Penalized for Mis-Declaring Goods; Responsibility Assigned Despite CHA Non-Involvement.
January 8, 2020 Case Laws Companies Law AT

Company Removed from Register for Not Filing Returns; Directors Disqualified, Impacting Shareholders' Interests.
January 8, 2020 Case Laws Insolvency and Bankruptcy Tri

Liquidator Can Extend Payment Period in Asset Auction to Boost Participation and Returns, Based on Justified Reasons.
January 8, 2020 Case Laws Central Excise AT

Refund of CENVAT Credit Allowed for Inputs Used in Goods Supplied to 100% Export Oriented Units u/r 5.
January 8, 2020 Case Laws VAT and Sales Tax HC

Penalty for Form 38 Discrepancy Overturned: Officer Failed to Complete Column 8 at Check Post; Tribunal Agrees.
January 8, 2020 Case Laws Indian Laws HC

Cheque Dishonor for Signature Issues Still Valid u/s 138 of Negotiable Instruments Act, 1881.
January 7, 2020 Case Laws Income Tax HC

ITAT modifies order, lowers profit rate from 12.5% to 8% on gross receipts, allows key deductions.
January 7, 2020 Case Laws Income Tax HC

Debate Over Educational Purpose Exemption u/s 10(23C)(vi) of Income Tax Act: Property and Investment Scrutiny.
January 7, 2020 Case Laws Income Tax HC

Reopening Tax Assessments: No Extended Limitation if All Details Were on File, Says Court u/s 148.
January 7, 2020 Case Laws Income Tax AT

Reopening of Assessment u/s 147 Invalid: Officer Used Mechanical Process, Lacked Independent Judgment and Specificity.
January 7, 2020 Case Laws Income Tax AT

Court Rules Depreciation Claim Must Account for Forfeiture Reduction; Incorrect Citation Doesn't Invalidate Disallowance.
January 7, 2020 Case Laws Income Tax AT

Tax Deduction Eligibility u/s 54: Sale Proceeds Not Directly Used Still Qualify for New House Investment.
January 7, 2020 Case Laws Income Tax AT

Fringe Benefit Tax Exclusion in Book Profits Calculation u/s 115JB Without Definition Amendment.
January 7, 2020 Case Laws Customs HC

Court Rules SWS Recovery Cannot Be From Scrips; Re-credit Ordered Upon Cash Payment by Petitioner.
January 7, 2020 Case Laws Customs HC

Court Denies Interim Order on Safeguard Duty Petition, Citing Legislative Intent and Balance of Convenience Against Petitioner.
January 7, 2020 Case Laws Customs AT

Officer Ordered to Issue Speaking Orders After Failing to Respond to Reassessment Challenges for Differential Duty Refunds.
January 7, 2020 Case Laws Customs AT

Importer Faces Penalties u/s 114A for Incorrect Goods Valuation; Customs Broker Not Liable for Duty.
January 7, 2020 Case Laws Indian Laws HC

Complaint Dismissed at Patiala House Courts Due to Lack of Jurisdiction Over Cheque Dishonor Case.
January 7, 2020 Case Laws Service Tax HC

Court Invalidates Adjudication Due to Time Limits on Show-Cause Notices u/s 73(4B) of Finance Act 1994; Refund Ordered.
January 7, 2020 Case Laws Service Tax HC

Supreme Court rules on mutuality principles for club services under Finance Act, 1994; sets aside service tax demand.
January 7, 2020 Case Laws VAT and Sales Tax HC

Adding Flavor to Bulk Tobacco Not Manufacturing Under Tamil Nadu VAT Laws, Court Rules.
January 7, 2020 Case Laws Central Excise AT

Free Packing Materials Declared: No Evidence of Fact Suppression, Extended Limitation Period Not Applicable.

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