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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 251 to 300 of 553 Records

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February 17, 2020 Case Laws Income Tax AT

Draft Assessment Order Void: Section 144C Procedure Not Followed, No Final Order Issued by Deadline.
February 17, 2020 Case Laws Income Tax AT

Interest from Land Acquisition Act Section 28 is "Income from Other Sources" per Income Tax Section 56(2)(viii). Appeal Dismissed.
February 17, 2020 Case Laws Income Tax AT

Income Tax Act disallows selling expenses for land sales due to cash payments, violating Sections 269SS and 269ST.
February 17, 2020 Case Laws Income Tax AT

Charitable Trusts Can Offset Excess Expenditure in Future Years u/s 11 for Better Financial Management.
February 17, 2020 Case Laws Income Tax AT

Assessee's Allocation of PMS Charges for Dividend and Interest Income in STCG Calculation Approved.
February 17, 2020 Case Laws Income Tax AT

Assessee Can Claim Set-Off for Brought Forward Deficit u/ss 11 and 2(15) of Income Tax Act.
February 17, 2020 Case Laws Customs SC

Customs Duty on Auctioned Warehoused Goods to Be Based on Auction Sale Proceeds, Not Original Duty Amount.
February 17, 2020 Case Laws Customs SC

EOUs Ineligible for Export Incentives Under Vishesh Krishi Upaj Yojna; Cannot Claim Benefits Indirectly Through Appellants.
February 17, 2020 Case Laws Customs HC

Settlement Commission Can't Rule on Cigarette Application Under Customs Act Chapter XIV, Section 123.
February 17, 2020 Case Laws Service Tax AT

Separate Business Auxiliary and GTA Services Not Composite Under Same Owner, Finance Act Section 65 Rules.
February 17, 2020 Case Laws Central Excise HC

Input Service Credit Validity Not Affected by ER1 or ST3 Filing; Cross-Utilization Allowed in Common Pool.
February 17, 2020 Case Laws Central Excise HC

CENVAT Credit Eligibility for Cranes: Dismantling Doesn't Make Them Immovable, Affects Credit Status.
February 17, 2020 Case Laws Central Excise HC

CENVAT Credit Entitlement Unaffected by Corporate Merger; Ownership at Receipt Not a Basis for Denial.
February 17, 2020 Case Laws Central Excise AT

Apex Court: Milk Crumb Marketable Due to Sufficient Shelf Life, Unlike Products in Moti Laminates Case.
February 17, 2020 Case Laws Central Excise AT

Revenue Neutrality Isn't a Valid Excuse for Not Paying Central Excise Duty on Cleared Excisable Goods.
February 17, 2020 Case Laws VAT and Sales Tax HC

Petitioner Challenges Denial of Using Excess Input Tax Credit for Pre-Deposit Under TNVAT Act Section 51.
February 17, 2020 Case Laws VAT and Sales Tax HC

Tribunal Criticized for Misapplying Section 54(1)(14) of UP VAT Act; Lacked Evidence of Intent to Evade Tax.
February 17, 2020 Case Laws Indian Laws SC

High Court Erred by Relying on Insufficiently Stamped Lease Deed; Overlooked Registrar's Report on Unpaid Stamp Duty and Penalty.
February 17, 2020 Case Laws Indian Laws HC

Cheque Bounce Case Allows Compromise Between Parties u/s 138 and 147 of Indian Law.
February 17, 2020 Case Laws Indian Laws HC

Cheque Dishonor u/s 138: Debt Enforceability Unaffected by Section 269SS Cash Payment Violations.
February 17, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case: Section 202(1) Non-Compliance Doesn't Quash Proceedings, Highlights Procedural Lapse in Section 204 Process.
February 15, 2020 Circulars DGFT

DGFT Amends Rules to Remove Pre-Export Conditions for SIONs E-121 to E-128, Streamlining Export Procedures.
February 15, 2020 Notifications Central Excise

Central Excise Duty Exemption for RoSCTL Scrips Boosts Apparel and Made-Ups Sector with Additional Incentives.
February 15, 2020 Act Rules Companies Law

Compliance Alert: Rule 23A of Nidhi Rules, 2014 requires adherence to Rule 3A for specific Nidhis under Companies Law.
February 15, 2020 Notifications Companies Law

Nidhi (Second Amendment) Rules 2020 Boost Compliance and Governance for Nidhi Companies under Companies Law
February 15, 2020 Notifications Customs

Customs Duty Exemption Announced for 2% Additional Ad Hoc Incentive Scrips on Mobile Phones to Boost Industry Growth.
February 15, 2020 Notifications Customs

New Sea Cargo Manifest and Transhipment System Deferred to August 1, 2020 by Customs Authorities.
February 15, 2020 Case Laws GST HC

Court Quashes GST-MOV-10 Notice, Orders Release of Goods After GST and Penalty Payment; Ignores Section 129(6.
February 15, 2020 Case Laws GST HC

Authority to Decide Ownership Claim on Detained Goods; No Preemptive Release Allowed.
February 15, 2020 Case Laws GST HC

Delayed Tax Payment Interest u/s 50: Liability is Automatic, Amount Requires Calculation and May Face Taxpayer Objections.
February 15, 2020 Case Laws GST NAPA

Investigation Dismisses Allegations of Profiteering in Xiaomi-Mi Power Bank 2i Red Supply; Classification Issues Not Considered.
February 15, 2020 Case Laws Income Tax HC

Tribunal Rules Only Profit Element of Assessee's Purchases Taxable, No Substantial Question of Law Involved.
February 15, 2020 Case Laws Income Tax HC

Delay in Tax Return Filing Condoned for 2015-16 Due to Hardship; Refund Processing Allowed u/s 119.
February 15, 2020 Case Laws Income Tax HC

Legislature Can Grant, Revoke, or Regulate Rights, Including Limitation Periods for Rectifying Settlement Mistakes in Tax Cases.
February 15, 2020 Case Laws Income Tax AT

Section 68 Additions Confirmed for Unsecured Loans: Assessee Fails to Prove Directors' Creditworthiness.
February 15, 2020 Case Laws Income Tax AT

Notional Interest on Partner's Debit Balance Not Justifiable for Taxation; AO's Action Lacks Legal Basis.
February 15, 2020 Case Laws Customs AT

Authority Reassesses Aluminum Scrap Value Ignoring Data; Witness Statements Unreliable Due to Lack of Cross-Examination.
February 15, 2020 Case Laws Customs AT

Court Rules Ad and Sales Promotion as Independent Post-Import Activity; Flawed Order Overturned Due to Factual Errors.
February 15, 2020 Case Laws Customs AT

Anti-dumping investigation violated natural justice by not sharing decision materials with appellant, lacking transparency.
February 15, 2020 Case Laws Customs AT

Customs Duty on Brass and Zinc Valves Must Use Transaction Value; Alternative Valuation Methods Not Allowed Without Rejection.
February 15, 2020 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process Requires Genuine Debt Dispute; Resolution Preferred Over Liquidation Under I&B Code.
February 15, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process Begins Due to Debt Default; Promissory Note Argument by Appellant Dismissed.
February 15, 2020 Case Laws Service Tax HC

Service tax refund for construction services approved; no undue delay found, interest set at 9% per Delhi High Court ruling.
February 15, 2020 Case Laws Service Tax AT

Service Tax Exemption for Vehicle Possession: Bona Fide Belief Prevents Extended Limitation Period Application.
February 15, 2020 Case Laws Indian Laws SC

Court Rejects Accused's Claim of Cheque as Security Due to Insufficient Evidence; Reissued After Dishonored Cheques.
February 15, 2020 Case Laws Central Excise HC

Petitioner seeks export rebate approval despite non-compliance with customs notification and Foreign Trade Policy on imported inputs.
February 15, 2020 Case Laws Central Excise AT

Appellant Wins Refund of Accumulated CENVAT Credit for Exported Goods u/r 5 of Cenvat Credit Rules, 2004.
February 14, 2020 Case Laws GST HC

Court Denies Anticipatory Bail in GST Evasion Case, Citing Need for Custodial Interrogation in Economic Fraud Investigation.
February 14, 2020 Case Laws Income Tax AT

Finance Act 2001: Unabsorbed business and depreciation losses can now be carried forward indefinitely, removing the 8-year limit.
February 14, 2020 Case Laws Customs AT

Freight and Insurance Charges Excluded from Customs Value; Duty Already Applied to Bunkers and Provisions at Haldia Port.

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