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Highlights / Annotations / Catch Notes For December of 2020

Home Highlights December December 2020 Year 2020

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Showing 201 to 250 of 449 Records

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December 18, 2020 Case Laws Income Tax

Disallowance of Bid loss - merely because a different treatment was given in the books of accounts cannot be a factor which would deprive the Assessee from claiming the.....
December 18, 2020 Case Laws Income Tax

Addition u/s. 68 - the CIT(A) granted partial relief to the assessee. This relief was granted to the assessee based upon an elaborate remand report filed by the AO which....
December 18, 2020 Case Laws Income Tax

Depreciation u/s 32(1)(ii) in respect of intangible assets - From perusal of the order passed by the Assessing Officer itself it is axiomatic that he has found that the.....
December 18, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained loan - Neither any written contract nor any identity of the Creditor, having been established in the present case, we cannot find any fault....
December 18, 2020 Case Laws Income Tax

Challenging order u/s 230(1A) - Tax clearance certificate in case of traveling out of the country - An order under Section 230(1A) cannot be arbitrary or capricious......
December 18, 2020 Case Laws Customs

Refund of sale proceeds of the confiscated goods which were later sold in public auction - This claim of the writ petitioner was clearly negated by the Commissioner of......
December 18, 2020 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - imposition of penalty - failure to to comply with the provisions of Regulations 10(a), 10(d),......
December 18, 2020 Case Laws Customs

Absolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - the goods (MFDs) are not......
December 18, 2020 Case Laws Companies Law

Restoration of name of the Company on the Register of Companies maintained by the RoC - Though the impugned striking off the Company was in accordance with law, the......
December 18, 2020 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDR Scheme was not considered since this amount was not entered in ST-3 Returns. - That apart, the last date......
December 18, 2020 Case Laws Service Tax

Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to......
December 18, 2020 Case Laws Central Excise

Maintainability of appeal - appeal dismissed only on the ground that Committee on Disputes (COD) permission has not been taken at the time of filing of the appeal and......
December 18, 2020 Case Laws Central Excise

CENVAT Credit - capital goods - In the instant case, the capital goods are installed after commencement of production in the year 2016-17. The credit would have been......
December 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - prayer for reduction in the quantum of sentence - The concern of the Legislature is obvious. Provisions inserted for inculcating greater faith in......
December 17, 2020 Case Laws GST

Grant of regular bail - mis-applying and mis-interpreting the exemption notifications - Whether or not the registered trademark has been foregone and whether or not the.....
December 17, 2020 Case Laws Money Laundering

Grant of anticipatory bail - money laundering - siphoning of funds - Apparently, the money that is alleged to be siphoned off is public money and the offence is grave in....
December 17, 2020 Case Laws Service Tax

Validity of action of the DGCEI to initiate investigation against the Petitioner - Exclusion of period of stay from the period of limitation - The period between the......
December 17, 2020 Case Laws Income Tax

Penalty levied u/s 158BFA - inflated agricultural income - Tribunal deleted the penalty - The above tax case appeals are dismissed on account of the low tax effect. The.....
December 17, 2020 Case Laws Customs

Release of absolutely Confiscated Imported goods - levy of penalty - Canadian Green Peas - looking into the facts of the case that the appellant is a regular importer;......
December 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for......
December 17, 2020 Case Laws Income Tax

Reopening of assessment - requirement of issue of notice u/s 143 - The question will arise then that if the assessee was issued a notice u/s 148 of the Act and he does......
December 17, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - Assessment order does not include income from other sources mainly on account of bank FDR interest - it is a clear-cut case of the AO.....
December 17, 2020 Case Laws Income Tax

Characterisation of receipt - Forfeiture of advance received - till the assessment year 2015- 16, the amount of forfeiture is not liable to be taxed but will go only in.....
December 17, 2020 Case Laws Income Tax

Addition u/s 41(1) - Once the AO has allowed the assessee’s corresponding material purchases claim in the revenue account as a regular head of expenditure, the same very....
December 17, 2020 Case Laws Income Tax

Addition u/s 68 - share application money was received from the company which is having no net worth - there is no case for making addition for the A.Y. 2012-13 since,......
December 17, 2020 Case Laws Income Tax

Addition on account of diversion of income - The assessee is a simple dealer in grains and obviously does not have any big brand name of his own but simply purchasing......
December 17, 2020 Case Laws Income Tax

TP Adjustment - The manufacturing agreement in an unambiguous manner has restricted the assessee to manufacture for Sandoz and its affiliates. Since the import and......
December 16, 2020 Case Laws GST

Refund of IGST alongwith the interest - export of 740 cartons of garments to West Midlands, United Kingdom - This Court directs the petitioner to submit a Revised Refund....
December 16, 2020 Case Laws Income Tax

TP Adjustment - adjustment on account of AMP - we cannot infer the existence of international transactions qua AMP expenses between taxpayer and AE beyond the......
December 16, 2020 Case Laws GST

Refund of GST - petitioner submits that on account of inward supply of inverted rated inputs the petitioner was entitled to refund - For the sole reason that the order......
December 16, 2020 Case Laws GST

Seeking Direction to respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST -....
December 16, 2020 Case Laws GST

Grant of Regular Bail - wrongful availment and utilization of input tax credit - The GST amount involved for the operations carried out by him for the period from......
December 16, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - the phraseology, which was adopted by the assessee, if read as a whole, would clearly show that he had objected to the......
December 16, 2020 Case Laws Income Tax

Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w......
December 16, 2020 Case Laws Income Tax

TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no......
December 16, 2020 Case Laws Income Tax

Waiver of the loan - Deemed income either u/s.28(iv) or under Section 41(1) - In the absence of any particulars pertaining to the previous years books of accounts, it is....
December 16, 2020 Case Laws Income Tax

Validity of reopening of assessment - original proceedings for assessment were by way of an intimation under Section 143(1)(a)/143(1) - We find no legal infirmity in the....
December 16, 2020 Case Laws Income Tax

Application of registration u/s.12AA rejected - charitable activity u/s 2(15) - Section 2(15) defines charitable purpose for the purpose of the Act and includes relief......
December 16, 2020 Case Laws Income Tax

TDS u/s 194H - Commissioner (Appeals) correctly held that the transaction between the assessee and the stockiest is in the nature of sale. Therefore, there is no need to....
December 16, 2020 Case Laws Income Tax

Validity of reopening of assessment - jurisdiction of ITO - In the appellant's case, the provision of section 124(3) does not come into play since the case of the......
December 16, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - delay in delivering the quarterly TDS statement as well as TDS return - Once the amendment is held to be prospective, the AO gets the......
December 16, 2020 Case Laws Income Tax

Unexplained investment in furniture and fixture u/s 69 - The claim of the assessee that he received those items of furniture & electronics appliances from his father......
December 16, 2020 Case Laws Income Tax

TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict......
December 16, 2020 Case Laws Income Tax

Rectification of mistake - Addition of sponsorship and promotional income received by assessee - Authorities below failed to appreciate that marketing income been......
December 16, 2020 Case Laws Income Tax

Exemption u/s 11 - delayed filing of Form No.10 - disallowance of benefit of accumulation of income as per section 11(2) - ITAT has held in a number of decisions that......
December 16, 2020 Case Laws Customs

Provisional Release of seized Betel Nuts - betel nuts are not notified items in terms of section 123 of Customs Act and as such, the onus to prove that the same are of......
December 16, 2020 Case Laws Companies Law

Winding up of Appellant Company - Transfer of winding up petitions from the Company Court to be tried by the NCLT under IBC - Despite the fact that the liquidator has......
December 16, 2020 Case Laws Service Tax

Business Auxiliary Services - Whether the appellant, apart from playing for KKR, also promoted logos/brands/marks of franchisee/sponsors so as to make the services......
December 16, 2020 Case Laws Service Tax

Business Auxiliary Services - Whether anchoring in TV show was a promotional activity for the promotion of service which the TV channel provided so as to make the......
December 16, 2020 Case Laws Service Tax

Business Auxiliary Services - celebrity image as a ‘brand ambassador’ for promotion and marketing/sale of various products - the activity carried out by the appellant......

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