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Highlights / Annotations / Catch Notes For November of 2020

Home Highlights November November 2020 Year 2020

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Showing 1 to 50 of 343 Records

12 3 4 5........ 7

November 30, 2020 Case Laws GST AAAR

AAAR Overturns Lower Ruling: Type-3 Test Services Classified as OIDAR Due to Minimal Human Intervention.
November 30, 2020 Case Laws Income Tax HC

Court Upholds Validity of Statement in Section 153A Income Tax Case; No Request for Copies Made u/s 132(A.
November 30, 2020 Case Laws Income Tax HC

Court Rejects Petitioner's Claim on Assessment Orders for 2018-19 u/s 153A of Income Tax Act.
November 30, 2020 Case Laws Income Tax HC

Court Rules Royalty Payments for Technical Know-How as Capital Expenditure u/s 37(1) Due to Enduring Benefits.
November 30, 2020 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision to Rectify Error u/s 254, Setting Aside Additions u/s 68.
November 30, 2020 Case Laws Income Tax HC

Tribunal Dismisses Reopening of Assessment u/s 147 Due to Inadequate Disclosure of Reasons by Assessing Officer.
November 30, 2020 Case Laws Income Tax AT

Dispute Over Excess Rent Disallowance Involving Related Parties u/s 40A(2)(b) of Income Tax Act Hinges on "Relative" Definition.
November 30, 2020 Case Laws Income Tax AT

Loan from Shell Company Validated u/s 68; Additions Deleted After Proving Genuine Business Use and Repayment.
November 30, 2020 Case Laws Income Tax AT

No Penalty for Cash Loans u/s 271D Due to Karta's Death; Transactions Properly Recorded.
November 30, 2020 Case Laws Income Tax AT

Section 263 Revision Not Allowed for 60% Tax on Undisclosed Income Due to AO's Prior Evaluation.
November 30, 2020 Case Laws Income Tax AT

Interest Income from Loans is Business Income; Consistent Tax Treatment Required if No Change in Circumstances.
November 30, 2020 Case Laws Income Tax AT

Assessee's Loan Documentation Accepted; Revenue's Failure to Dispute Leads to Deletion of Additions by CIT(A.
November 30, 2020 Case Laws Income Tax AT

Taxpayer's Deduction u/s 80IB Supported: Eligible Business Profits Qualify for Exemption, Even with Disallowed Expenses.
November 30, 2020 Case Laws Service Tax AT

Court Rules in Favor of Appellant: No Service Tax Demand on Business Auxiliary Services for Marketing Goods.
November 30, 2020 Case Laws VAT and Sales Tax HC

Legal heirs recognized as deemed dealers u/s 26 of Tamil Nadu VAT Act, 2006, effective from dealer's death.
November 28, 2020 Case Laws GST HC

Goods Detained Illegally Despite Compliance with Tax Regulations, Violating Rule 68; No Evidence of Tax Evasion Found.
November 28, 2020 Case Laws GST HC

Court Rules Dual Application of GST Sections 129 and 130 Invalid Due to Lack of Clear Justification by Authorities.
November 28, 2020 Case Laws GST NAPA

Respondents Violated Section 171(1) by Not Passing GST Rate Cut Benefits to Consumers from Nov 2017 to Sept 2018.
November 28, 2020 Case Laws Income Tax AT

Assessee's Car, Travel, and Phone Expenses Deemed Legitimate; Additions Deleted Due to Lack of Evidence.
November 28, 2020 Case Laws Income Tax AT

Taxpayer Proves Authenticity of Share Transactions; LTCG Exemption Valid u/s 10(38) in Section 153A Assessment.
November 28, 2020 Case Laws Income Tax AT

Assessee Not Required to Deduct Tax at Source on Salary Payments to Head Office Employees u/s 195.
November 28, 2020 Case Laws Income Tax AT

Section 158BD Assessment Invalid: Lack of Essential Documents and Specific Information Rendered Evaluation Ineffective for Undisclosed Income.
November 28, 2020 Case Laws Income Tax AT

Appeal Dismissed Due to 18-Month Delay; Assessee's Conduct and Lack of Reasonable Cause Cited as Reasons for Refusal.
November 28, 2020 Case Laws Customs Commissioner

Appellant Penalized for Attempted Smuggling of Foreign Currency to Dubai; Section 114AA Penalty Upheld by Commissioner.
November 28, 2020 Case Laws Indian Laws HC

Accused Acquitted in Cheque Dishonor Case Due to Lack of Privity of Contract; Rebuttal Successful in Court.
November 28, 2020 Case Laws Indian Laws HC

Trial Court Wrongly Acquitted Accused in Cheque Dishonor Case, Higher Court Intervention Needed for Justice.
November 28, 2020 Case Laws Indian Laws HC

Magistrates Limited to Summons Trials for Section 138 Cases to Prevent Prolonged Trials and Preserve Efficiency.
November 28, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case: Accused Avoids Demand Notice, Misses Chance to Prove Loan Repayment Under Statutory Notice Rule.
November 27, 2020 Case Laws GST DSC

Company Granted Anticipatory Bail for Alleged Bogus Invoices; Must Deposit Rs. 10 Crores of Rs. 85.4 Crores Liability.
November 27, 2020 Case Laws Income Tax HC

Criminal Complaints u/ss 276-D, 276-C(1), and 277 Consolidated for Joint Trial Over Undisclosed Foreign Account Allegations.
November 27, 2020 Case Laws Income Tax HC

Voluntary retirement compensation for employees taken over qualifies for deduction u/s 37(1) of the Income Tax Act.
November 27, 2020 Case Laws Income Tax HC

Assessee's Alleged False Business for Money Laundering Investigated; High Court Upholds Factual Findings u/s 133B.
November 27, 2020 Case Laws Income Tax AT

Repayment Alone Doesn't Prove Cash Credit's Genuineness: Assessee Fails to Show Creditor's Identity and Creditworthiness u/s 68.
November 27, 2020 Case Laws Income Tax AT

Income-Tax Department Cannot Assess Profit on Concessional Sales Without Evidence of Sham Transactions or Market Price Payment.
November 27, 2020 Case Laws Income Tax AT

Issuance of Notice u/s 143(2) Unnecessary After Assessee Complies with Document Request in Remand Proceedings.
November 27, 2020 Case Laws Income Tax AT

Assessee's Wife Accepts AO's Decision, Denied Cost of Improvement; Assessee Cannot Claim Costs u/s 48.
November 27, 2020 Case Laws Income Tax AT

Milling Costs in Kind Not Subject to TDS u/s 194C of Income Tax Act, By-product Not Considered Payment.
November 27, 2020 Case Laws Income Tax AT

Court Rules Principal Commissioner's Use of Section 263 Power Arbitrary; Show Cause Notice Vague and Illogical.
November 27, 2020 Case Laws Income Tax AT

Income Additions Deleted: Documents Lacked Specific Reference in Search Assessment u/s 132(4.
November 27, 2020 Case Laws Income Tax AT

Court Challenges 30% Tax Rate on Long-Term Capital Gains from Depreciable Asset Sales; Taxpayer's Claim Requires Review.
November 27, 2020 Case Laws Insolvency and Bankruptcy HC

NCLT Can't Hear Section 43 Applications After Resolution Plan Approval; New Management Gains Full Control Over Company Actions.
November 27, 2020 Case Laws Insolvency and Bankruptcy AT

Regulation 38: Approved Resolution Plan Applies Prospectively, Ensures Equal Treatment for All Financial Creditors in Same Class.
November 27, 2020 Case Laws Insolvency and Bankruptcy Tri

Assignee inherits related party status from Assignor, affecting inclusion in Committee of Creditors, per NCLAT ruling.
November 27, 2020 Case Laws Service Tax HC

High Court: Unfair to Reject SVLDRS Declaration Without Hearing When Estimated Amount Exceeds Declared Amount.
November 27, 2020 Case Laws Central Excise HC

High Court Quashes Show-Cause Notice Adjudication Due to 13-Year Delay; Order Declared Invalid by Court.
November 27, 2020 Case Laws Central Excise HC

Court Imposes 3% Notional Interest on Refunds for Mistaken Supervision Charge Payments to Balance Equities.
November 27, 2020 Case Laws Indian Laws HC

High Court Clears Suspended Director from Liability in Cheque Bounce Case; Primary Responsibility Lies with Drawer Company.
November 26, 2020 Case Laws GST HC

Court Rules on Extending Expired E-Way Bills for Goods and Vehicle Release; Appellant's Argument Rejected by High Court.
November 26, 2020 Case Laws GST DSC

Court Denies Bail in GST Evasion Case Due to Early Investigation Stage and Risk of Evidence Tampering.
November 26, 2020 Case Laws Income Tax AT

Income Tax Case: Assessee Faces Additions u/ss 68 and 69C for Unverified Sundry Creditors, 16% Gross Profit Rate Applied.

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