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Highlights / Annotations / Catch Notes For October of 2020

Home Highlights October October 2020 Year 2020

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Showing 51 to 100 of 382 Records

123 4 5 6........ 8

October 27, 2020 Case Laws GST

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1).....
October 27, 2020 Case Laws GST

Profiteering - purchase of flat - Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the.....
October 27, 2020 Case Laws Income Tax

Exemption u/s 10B - Renewal of100% EOU several times - Tribunal has held that though it was termed “a renewal”, the benefit was applied to a new unit. And the Ministry......
October 27, 2020 Case Laws Income Tax

Assessment against amalgamating company - Validity of reopening of assessment u/s 147 - Notice u/s.148 was issued in the name of HLCL (non-existent entity) and......
October 27, 2020 Case Laws Income Tax

Bogus sundry creditors - Assessee has provided details of the creditors, which should have been examined by both the authorities below but they did not do so for proving....
October 27, 2020 Case Laws Income Tax

Genuineness of Commission paid to relative against sale of land - Merely payment through banking channels is not sufficient to establish the genuineness of the......
October 27, 2020 Case Laws Income Tax

TP Adjustment - Mark up on purchase of fixed assets - assessee has filed the reasons for charging 5% as markup that is for taking care of administration and fright cost.....
October 27, 2020 Case Laws Income Tax

Loss in F&O transaction investigation wing has carried on survey operation under section 133A in the premises of brokers and certain clients - Since the transaction was.....
October 27, 2020 Case Laws Central Excise

CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the....
October 27, 2020 Case Laws GST

Profiteering - Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is......
October 26, 2020 Case Laws Income Tax

ITAT confirmed the deletion of additions by the CIT(A) - Finding of the tribunal, directly and substantially interferes in the interest of revenue and the finding are......
October 26, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - Revenue, in these matters, established that there was no genuineness in the transactions sought to be projected on behalf of.....
October 26, 2020 Case Laws Income Tax

Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s....
October 26, 2020 Case Laws Income Tax

Revision u/s 263 - When the assessment order passed by the Assessing Officer u/s. 143(3)/153A is not erroneous, the findings of the Ld.CIT(Central) in his order passed......
October 26, 2020 Case Laws Income Tax

Addition on account of cash found short u/s 68 and also holding that the same to be taxed u/s 115BBE - Cash short, at the most represents expenses / outgoings out of......
October 26, 2020 Case Laws Income Tax

Eligibility for exemption u/s 11 - Section 2(15) and the corresponding sections including Sections 11, 12, 12A and 12AA are independent of Section 10(20A) of the Act.......
October 26, 2020 Case Laws Income Tax

The addition made by the AO except the addition made on account of bogus purchases which was the subject matter of reassessment, are not sustainable. Once, it is......
October 26, 2020 Case Laws Central Excise

CENVAT Credit - input services - marine insurance services - the plea that general insurance services fall under the exclusion clause is not appropriate to the given......
October 24, 2020 Case Laws GST

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year......
October 24, 2020 Case Laws Income Tax

Addition u/s 68 read with section 115BB - Authorities below have not drawn any adverse inference against the claim of the assessee. Rather AO as well as ld. CIT (A) kept....
October 24, 2020 Case Laws Income Tax

Disallowance u/s 35(i)(ii) - When the assessee had given a donation to the donee organization, the registration granted u/s 35(1)(ii)(iii) of the Act by the competent......
October 24, 2020 Case Laws Income Tax

Deemed income / addition u/s 41(1) - Recovery of bad debts written off - the bad debts written off did not exceed the credit balance in provision for bad and doubtful......
October 24, 2020 Case Laws Income Tax

MAT u/s 115JB - Reversal of provision for bad debts - Adjustments to Book Profit - the benefit of clause (i) of Explanation 1 to section 115JB (2) will not be available.....
October 24, 2020 Case Laws Customs

Validity of SCN - Levy of Penalty u/s 112(a) of Customs Act on CHA - abetment of offence committed by the importer as against which the petitioner - scope of Sections......
October 24, 2020 Case Laws Customs

Refund of excess duty paid on account of wrong declaration of invoice value - rejection of request for amendment of the bills - What is contemplated vide the proviso to.....
October 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the share application money does not fall under any of the clauses of Section 5(8) of the Code and it cannot be said to fall under the definition "a....
October 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the Financial Creditor is trying to recover his dues through various legal actions which was being contested by the Corporate Debtor at every stage.....
October 24, 2020 Case Laws Central Excise

Demand of Interest over differential duty or unpaid service tax - the issue now stands settled that the assessee is liable to pay interest upon the differential duty and....
October 24, 2020 Case Laws VAT and Sales Tax

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has......
October 23, 2020 Case Laws Income Tax

TDS liability u/s 195 - Income accrued in India - Commission paid to the non-resident in the present case is not taxable under the IT Act by virtue of Section 5(2) read.....
October 23, 2020 Case Laws Income Tax

Income accrued in India - consideration received by the assessee for sale of software cannot be treated as royalty under the provision of section 9(1)(vi) of the Act as.....
October 23, 2020 Case Laws Income Tax

TP Adjustment - MAM selection - TNMM or RPM - It is not the case that assessee has resold the same goods with only minor modifications to justify the adoption of RPM as.....
October 23, 2020 Case Laws Income Tax

Disallowance of Personal Expenditure - It is well settled law that ad hoc addition cannot be sustained unless AO has pointed out any specific item in which personal......
October 23, 2020 Case Laws Income Tax

Addition u/s 56(2)(viib) - allegation of Share premium received by assessee was in excess of Fair Market Value of shares - Method of valuation - AO can scrutinize the......
October 23, 2020 Case Laws Income Tax

Late fee u/s 234E - Late filing of TDS returns / statement - the delay in filing of statement is to be counted from the date of payment of TDS because before the payment....
October 23, 2020 Case Laws Income Tax

Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee......
October 23, 2020 Case Laws Income Tax

Disallowance of Business Promotion and Social Welfare Expenses - Maintaining a cordial relations with the Police Department and District Administration is in the......
October 23, 2020 Case Laws Insolvency and Bankruptcy

IBC - Liquidation order - Termination on PPA - keeping in view the objective of the Insolvency and Bankruptcy Code, 2016 which relates to maximization of the value of......
October 23, 2020 Case Laws Insolvency and Bankruptcy

Direction to set aside the Order of the Liquidator rejecting the ‘Claim’ of the Appellant - no ‘Charge’ has been registered under the provisions of Section 77(1) of the.....
October 23, 2020 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - sale of land under Coercion - Void Agreement/ Illegal Consideration - The contention that agreements was void is already......
October 22, 2020 Case Laws GST

Seeking Direction to the respondents (GSTN) to make necessary changes in the portal so as to enable the petitioner to file returns - the mere fact that the respondents......
October 22, 2020 Case Laws GST

Confiscation of goods alongwith vehicle - Areca Nuts - If the writ applicant wants provisional release of the goods and the vehicle, it is always open for him to prefer.....
October 22, 2020 Case Laws Income Tax

Grant of approval for exemption u/s.10(23C)(vi) - AOP - Since the AOP is recognised as a "person" for the purpose of Income Tax Act, 1961 and Section 10(23C) of the Act.....
October 22, 2020 Case Laws Income Tax

Limited scrutiny - Addition on account of cash borrowings from agriculturists and interest received on compensation in respect of agricultural land - - Any consideration....
October 22, 2020 Case Laws Income Tax

Unexplained deposits - genuineness of gift received by the father from his daughter - As per the provisions of section 56 the father and daughter comes in the definition....
October 22, 2020 Case Laws Insolvency and Bankruptcy

The Adjudicating Authority cannot prevent the distributing company from collecting electricity charges from the Corporate Debtor during CIRP. The relief sought is......
October 22, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It can be concluded that the claim arising out of grant of licence to use immovable property does not fall in the category of goods or services......
October 22, 2020 Case Laws Service Tax

Rejection of application under SVLDRS - This writ petition also stands disposed of by requiring the petitioner to submit an application before the respondent authorities....
October 22, 2020 Case Laws Wealth-tax

Wealth tax assessment - the assessee cannot avail exemption for a plot of land, even if it is having an area of less than 500 sq. mts or less, if he had already claimed.....
October 21, 2020 Case Laws GST

Classification of supply - supply of goods or supply of service - the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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