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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2251 to 2300 of 6237 Records

1 ....42 43 44 454647 48 49 50........ 125

October 28, 2020 Case Laws Income Tax AT

Assessee Challenges Unexplained Money Addition, Claims Brother Owns Account; Submits Supporting Letter and Affidavit.
October 28, 2020 Case Laws Income Tax AT

Notional Interest on Doubtful Loans Should Not Be Added to Income Under Mercantile Accounting System.
October 28, 2020 Case Laws Companies Law HC

High Court Dismisses Petition for Relief in Non-Filing of Annual Return Amid Corporate Insolvency Resolution Process.
October 28, 2020 Case Laws Service Tax AT

Appellants Can Use Cenvat Credit on Inputs and Services Before March 1, 2006; No Lapse in Notifications.
October 28, 2020 Case Laws Service Tax AT

Proof of Delivery Required for Appeal Timeline Calculation, Dispatch Alone Is Insufficient per Commissioner (Appeals) Guidelines.
October 28, 2020 Case Laws VAT and Sales Tax HC

Tax Exemption on Firewood Applies Only When Used as Fuel; Strict Interpretation Required for Eligibility.
October 27, 2020 Case Laws GST HC

Court Reopens GST TRAN-1 Filing Portal; Examines Time Limits in Section 140(1) and Rule 117 for Transitional Credit.
October 27, 2020 Case Laws GST NAPA

Profiteering Dispute: No Retroactive Penalty for Violating Section 171 (1) of CGST Act Before Penalty Provisions Existed.
October 27, 2020 Case Laws Income Tax HC

Tribunal Rules Section 10B Exemption Valid for New Unit; Ministry Aware of First-Time Claim in 2002-03.
October 27, 2020 Case Laws Income Tax AT

Reassessment Order Void: Notice Issued to Non-Existent Amalgamating Company u/s 148 Quashed by Court.
October 27, 2020 Case Laws Income Tax AT

Authorities Failed to Verify Genuineness of Sundry Creditors After Assessee Disclosed Necessary Details, Highlighting Procedural Lapse.
October 27, 2020 Case Laws Income Tax AT

Commission Payments to Relatives Require Evidence Beyond Banking Transactions; Need Third-Party Confirmation and Clear Justification.
October 27, 2020 Case Laws Income Tax AT

Transfer Pricing Adjustment on Asset Purchase Upheld; 5% Markup Justified for Admin and Freight Costs; TPO Addition Deleted.
October 27, 2020 Case Laws Income Tax AT

Survey Reveals No Post-Trade Modifications in F&O Transactions; Additions by Assessing Officer Lack Substantial Evidence u/s 133A.
October 27, 2020 Case Laws Central Excise AT

Hindustan Zinc Wins Case: CENVAT Credit Denial by Commissioner u/r 3(1) Deemed Illegal.
October 27, 2020 Case Laws GST HC

Petitioner Must Deposit Full Amount with Centre Consumer Welfare Funds Until State Funds Are Operational.
October 26, 2020 Case Laws Income Tax HC

Tribunal's Decision Criticized for Irregularities, Lacks Evidence, Allows Appeal u/s 260A of Income Tax Act.
October 26, 2020 Case Laws Income Tax HC

High Court Rules ITAT Erred in Legal Interpretation, Supports Revenue on Unexplained Cash Credits u/s 68.
October 26, 2020 Case Laws Income Tax AT

AO Cannot Impose Fees u/s 234E for Delays in TDS Filing Before June 1, 2015 via Section 200A Intimations.
October 26, 2020 Case Laws Income Tax AT

Assessing Officer's Order u/ss 143(3)/153A Upheld; CIT's Section 263 Order Found Unsustainable in Law.
October 26, 2020 Case Laws Income Tax AT

Court Rules Cash Shortfall Isn't Income u/s 68; Additions Deleted, Not Taxable u/s 115BBE.
October 26, 2020 Case Laws Income Tax AT

Section 11 Income Tax Exemption Stands Alone Despite Section 10(20A) Omission, Other Provisions Unaffected.
October 26, 2020 Case Laws Income Tax AT

Additions from AO's Fishing and Roving Enquiry Deemed Unsustainable; Bogus Purchases Reassessment Excluded.
October 26, 2020 Case Laws Central Excise AT

CENVAT Credit: Marine Insurance Services Not Excluded Under Clause for General Insurance Related to Motor Vehicles.
October 24, 2020 Case Laws GST HC

High Court Lifts Provisional Attachment on Company's Bank Account as CGST Act Time Limit Expires: Section 83(2.
October 24, 2020 Case Laws Income Tax AT

Taxpayer's Claim Upheld: No Adverse Evidence Found; Section 68 Addition Deemed Unsustainable by Authorities.
October 24, 2020 Case Laws Income Tax AT

Assessee's tax deduction valid for donation made when donee's registration u/s 35(1)(ii)(iii) was active.
October 24, 2020 Case Laws Income Tax AT

No Addition for Bad Debt Recovery u/s 41(1) as Debts Not Exceeding Credit Balance in Provision.
October 24, 2020 Case Laws Income Tax AT

Reversal of bad debt provisions under Sec 115JB MAT doesn't adjust book profit if not previously increased.
October 24, 2020 Case Laws Customs HC

Customs House Agent Penalized u/s 112(a) for Alleged Abetment; Examining Sections 28(2) & 28(4) for Fact Suppression.
October 24, 2020 Case Laws Customs HC

Refund Denied for Excess Duty Due to Incorrect Invoice Declaration; Amendment of Bills Also Rejected u/s 149 Proviso.
October 24, 2020 Case Laws Insolvency and Bankruptcy Tri

CIRP Application Dismissed: Share Application Money Not Financial Debt u/s 5(8) of Insolvency Code.
October 24, 2020 Case Laws Insolvency and Bankruptcy Tri

Court Confirms Debt Legally Recoverable, Initiates Corporate Insolvency Resolution Process Despite Debtor's Opposition.
October 24, 2020 Case Laws Central Excise HC

Assessees Must Pay Interest on Unpaid Service Tax and Differential Duty as Ruled by Revenue Authorities.
October 24, 2020 Case Laws VAT and Sales Tax HC

State Cannot Challenge Valid Entry Tax Exemption Certificate Issued in 2017 Based on Technicalities.
October 23, 2020 Case Laws Income Tax HC

Non-resident commission not taxable under Indian Income Tax Act; no tax deduction at source required per Section 195.
October 23, 2020 Case Laws Income Tax AT

Software Sales in India Not Classified as Royalty u/s 9(1)(vi) and India-Sweden DTAA Article 12.
October 23, 2020 Case Laws Income Tax AT

Court Rules TNMM as Most Suitable Method Over RPM for Transfer Pricing Adjustments in Product Assembly Case.
October 23, 2020 Case Laws Income Tax AT

Disallowing Personal Expenses Needs Specific Identification by Assessing Officer to Be Justified.
October 23, 2020 Case Laws Income Tax AT

Assessing Officer Limited to Correcting Errors in Valuation Report u/s 56(2)(viib) of Income Tax Act.
October 23, 2020 Case Laws Income Tax AT

Late Fee u/s 234E for TDS Returns Starts from Payment Date, Reducing Delay to 12 Days.
October 23, 2020 Case Laws Income Tax AT

Section 54F Exemption Denied: Assessee Lacks Property Possession and Registered Sale Deed Despite Meeting Other Conditions.
October 23, 2020 Case Laws Income Tax AT

Business Promotion Expenses for Police Welfare Allowed as Deductible, Essential for Mining Operations' Success.
October 23, 2020 Case Laws Insolvency and Bankruptcy AT

Liquidation Order Under Insolvency Code Stresses Importance of Power Purchase Agreement for Solar Plant's Economic Success.
October 23, 2020 Case Laws Insolvency and Bankruptcy AT

Court Overturns Liquidator's Rejection of Claim Due to Missing Registered Charge Under Companies Act Section 77(1.
October 23, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case: Land Sale Coercion Claim Rejected, Refund Obligated u/s 65 to Prevent Unjust Enrichment.
October 22, 2020 Case Laws GST HC

Court Orders GSTN to Update Portal for Return Filing; Ensures Access to Compounding Scheme During Interim Period.
October 22, 2020 Case Laws GST HC

Provisional Release of Confiscated Areca Nuts and Vehicle: Application Process u/s 67(6) of Act, 2017.
October 22, 2020 Case Laws Income Tax HC

High Court Grants Tax Exemption to Educational Institution u/s 10(23C)(vi) of Income Tax Act, 1961.
October 22, 2020 Case Laws Income Tax AT

Court Limits Scope to Cash Borrowings and Interest from Agricultural Land Compensation; Excludes Broader Income Analysis.

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