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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 101 to 150 of 553 Records

1 234 5 6 7........ 12

February 25, 2020 Case Laws Customs AT

Imposition of penalty u/s 114 of CA on Persons involved - Without bringing on record any evidence to show that these persons have acted beyond their normal business......
February 25, 2020 Case Laws Companies Law SC

Fraud/misconduct/conspiracy - oppression and mismanagement - powers under the provisions cannot possibly be utilized in order that a person who may be the head of some......
February 25, 2020 Case Laws Insolvency and Bankruptcy Tri

Status of corporate debtor claiming as MSME - CIRP proceedings - Persons not eligible to be Resolution Applicant u/s 29A - No doubt an option is given to micro or small.....
February 25, 2020 Case Laws Service Tax AT

Liability of service tax - peering arrangement with other internet service providers for carrying internet traffic on each others’ backbone - Matter referred to larger bench - AT
February 25, 2020 Case Laws Service Tax AT

Levy of service tax - administrative charges collected during sale of vehicle - Service Tax cannot be demanded on the same value which has been absorbed in the sale......
February 25, 2020 Case Laws Income Tax HC

Assessment after merger of company - scope of section 170 - No separate notice issued for the amalgamated company - for reopening of assessment proceedings in respect of....
February 25, 2020 Case Laws Income Tax HC

Validity of reopening of assessment - the mere disclosure of the identity of the investor (as being holding company of assessee) in the return of income and the audited.....
February 25, 2020 Case Laws VAT and Sales Tax HC

Refund of Amount unauthorisedly deducted as tax under VAT - Whether the amount should be in U.S. Dollars or in Rupees? - TDS due to wrong interpretation by ONGS - Refund....
February 25, 2020 Case Laws Central Excise AT

Valuation - related party transaction - sister concerns - Only on the basis of natural relationship between the partner of a partnership firm and Director of private......
February 25, 2020 Case Laws Central Excise AT

Refund of Central Excise Duty - Period of limitation - the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application.....
February 25, 2020 Case Laws Income Tax AT

Income from offshore supplies - Income attribution - composite contracts - the income from offshore supplies is not liable to tax in India both u/s 44BBB as well as......
February 24, 2020 Act Rules SEBI

Manner of creating pledge or hypothecation - Regulation 79 of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 - Meaning and.....
February 24, 2020 Case Laws Service Tax AT

Demand of Service Tax - Cargo Handling Services - In order to establish a private siding to serve the customers, the Appellant claims to have collected interest free......
February 24, 2020 Case Laws GST HC

Release of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - The petitioner is the owner of the vehicle but he failed to......
February 24, 2020 Case Laws GST HC

Determination of rate of tax on dry coconut (copra) - This issues in the impugned in the present writ petition, depends upon numerous disputed questions of facts, this......
February 24, 2020 Case Laws Income Tax AT

Loss due to fraud and embezzlement - The loss that has been occurred to the assessee because of those factors which are very much irrecoverable and in the practical......
February 24, 2020 Case Laws Income Tax AT

Bogus LTCG on sale of shares - Penny stock - The statements of the persons who controlled the business of providing accommodation entry have been corroborated with the......
February 24, 2020 Case Laws Income Tax AT

Applicability of Section 234E r.w.s. 204 - late filing fees - TDS u/s 194IA - transfer of immovable property - since the consideration paid to any transferor is less......
February 24, 2020 Case Laws Customs HC

Refund of duty - principles of unjust enrichment - there was no end-user or customer in the instant case - The authorities in uncanny avoidance to deal with this aspect.....
February 24, 2020 Case Laws Money Laundering HC

Enlargement of applicant in the event of her arrest - The presence of the applicant is required before the investigating officer to explain various transactions came......
February 24, 2020 Case Laws Money Laundering HC

Provisional Attachment of property - money laundering - no proceeding could be initiated on the basis of the notice u/s 8(1) issued to the present petitioner, thereby......
February 24, 2020 Case Laws Central Excise HC

Classification of goods - manufacture of agrochemical products - Plant Growth Regulator and falling under Chapter heading 3808 or not - As per the circulars issued by......
February 24, 2020 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of accused - The amount was advanced on the basis of personal relation, therefore, preparation of other documents was not required under......
February 24, 2020 Case Laws Income Tax HC

Language employed in Section 36(1)(viia) of the Act is clear and unambiguous. It is well established Rule of interpretation stated by LORD CAIRNS that “if the person......
February 24, 2020 Case Laws Income Tax HC

Shares converted into stock-in-trade - Valuation adopted for conversion of investments to stock-in-trade, opening stock and closing stock - where an assessee converts......
February 24, 2020 Case Laws Income Tax AT

Marked to market loss on derivatives - the derivative transaction in respect of which it has claimed mark to market loss comes within the exception as per Clause (d) of.....
February 24, 2020 Case Laws Central Excise AT

Clandestine removal - there had been unaccountal of clearance of winding wire, roll products without payment of Central Excise duty, which were found to be maintained in....
February 24, 2020 Case Laws Central Excise AT

CENVAT Credit - leftover of packing material - exempt goods or not - Rule 6 (3)(1) of CCR 2004 - these goods is not at all sufficient to hold the same to be called as......
February 24, 2020 Case Laws Service Tax AT

Business Auxiliary Service - surplus amount - collection of toll, royalty, on behalf of the State Government or Government Department - The appellant have provided no......
February 24, 2020 Case Laws Service Tax AT

CENVAT credit - input services received - The input service credit is not deniable for the reasons that the assessee is exporting the whole of their output services and.....
February 24, 2020 Case Laws Customs AT

Imposition of penalty u/s 114AA of Customs Act, 1962 on appellant-CHA - apparently, there is no material evidence available on records to prove that the appellants......
February 24, 2020 Case Laws Service Tax AT

Refund of service tax - export of goods - input services rendered by the Chartered Accountant for CA certificate - specified services or not as per N/N. 41/2012 ST - all....
February 24, 2020 Case Laws Central Excise AT

CENVAT Credit - Security in the headquarters building & residential colony - It is not the case of the Department that the employees/workers are living in private......
February 24, 2020 Case Laws Central Excise AT

CENVAT Credit - participation of officers in workshop for Corporate Social Responsibility (CSR) - Such workshops do help the officers in better management of the......
February 22, 2020 Notifications Companies Law

Companies (Incorporation) Amendment Rules, 2020 - Reservation of name or change of name - Notification
February 22, 2020 Case Laws GST HC

Grant of Regular Bail - wrongful availment of input tax credit which is also passed on -offence punishable u/s 132(1)(b) of CGST Act - Considering the case, the present.....
February 22, 2020 Case Laws Income Tax HC

The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing......
February 22, 2020 Case Laws Income Tax AT

In the case of shortage of stock a valid presumptions would be that the stock has been sold outside the books of accounts - the only addition that can be made is that of....
February 22, 2020 Case Laws Income Tax AT

Penalty u/s.271A - non-maintenance of books of account u/s. 44AA - According to the registers the assessee is giving services of medical treatment and charging fee for......
February 22, 2020 Case Laws Income Tax AT

Contingent and unascertained expenditure - liabilities to pay arrear salary to the employees as per the recommendation of 6th Pay Commission - CIT(A) has rightly allowed....
February 22, 2020 Case Laws Income Tax AT

Genuineness of loss from trading of shares - The time gap involved between purchase and sale of shares is more than one year and shares were demated. In the......
February 22, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(b) - default on the part of the assessee for not complying with the notices issued by the AO u/s 142(1) - Even if the AO issued 4 notices under......
February 22, 2020 Case Laws Income Tax AT

Unexplained cash Deposits u/s 68 - Past saving / life long savings - the reasons for failure of the assessee to explain the source of deposit in the bank account as not.....
February 22, 2020 Case Laws Customs AT

Valuation of imported goods - The adjudicating authority can not arbitrarily jump to the provisions of CVR, 2007, without rejecting the transaction value declared in......
February 22, 2020 Case Laws Service Tax HC

Scope of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Govt’s legacy scheme should be broad enough to cover not only the aspect of demand of duty, but also to....
February 22, 2020 Circulars Customs

Transportation of goods to and from India through a foreign Territory - Circular
February 22, 2020 Notes Customs

Supersession of regulation - Transportation of Goods (Through Foreign Territory), Regulations 1965 - Notes
February 22, 2020 Case Laws Indian Laws HC

Dishonor of cheque - section 138 of NI Act - there is a presumption in favour of the holder - at the time of the consideration of the case for summoning, the merit of......
February 21, 2020 Circulars Customs

24x7 clearance at all the Customs formations, so as to address any congestion or delay or surge on account of the prevailing conditions or cessation thereof. -Instruction
February 21, 2020 Case Laws GST HC

Inclusion of corrected details in the EDI system to enable the petitioner to get its refund - refund of IGST with interest - direction issued - HC

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