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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 451 to 500 of 553 Records

1 ....6 7 8 91011 12

February 7, 2020 Case Laws Income Tax

Penalty u/s 271AAB(1)(c) - Defective notice - the matter written in the body of the notice issued u/s 274 of the Act does not refer to the charges of provision of......
February 7, 2020 Case Laws Income Tax

TP Adjustment - The Legislature has never shown an intention to treat the same international transaction in two different ways in the hands of two associated enterprises....
February 7, 2020 Case Laws Income Tax

Addition u/s 40A - payment towards electricity charges in cash to the Ajmer Vidyut Nigam Limited (AVVNL) exceeding permissible limits - the genuineness of the......
February 7, 2020 Case Laws Income Tax

Disallowance of commission expenses - Once the sample size has been selected by the AO and which has been accepted by the ld CIT(A), the findings on examination of such.....
February 7, 2020 Case Laws Income Tax

Revision u/s 263 - The law is well settled that if there is a failure on the part of AO to make an enquiry on the issue which calls for an enquiry, that by itself will......
February 7, 2020 Case Laws Income Tax

Additional ground - Claim of expenditure incurred on abundant project - assessee could not inadvertently make the aforesaid claim in the return of income - The words......
February 7, 2020 Case Laws Income Tax

Genuineness of expenditure - Before the lower authorities no books of accounts were produced to show the genuineness of the expenses claimed on how the transactions have....
February 7, 2020 Case Laws Customs

Import of Pigeon (peas (Cajanus cajan) / Toor Dal - Import of restricted item or not - validity of notification - As far as the DGFT is concerned, the power has been......
February 7, 2020 Case Laws Customs

Mis-declaration of ‘country of origin’ of goods in the bills of entry - In the present case the appellant has not claimed any preferential rate of duty. After examining.....
February 7, 2020 Case Laws Service Tax

Condonation of delay in filing appeal before the tribunal- While considering the applications for condonation of delay, what is to be seen is whether the interest of......
February 7, 2020 Case Laws Service Tax

SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized......
February 7, 2020 Case Laws Service Tax

BAS - cable T.V. operator providing internet services through their cable network to their clients - Nothing in the agreement suggests that the appellant and Sify have......
February 7, 2020 Case Laws Service Tax

Recovery of interest u/s 87 without issuance of SCN - in cases where duty has been paid belatedly and interest has not been paid, interest needs to be demanded and......
February 7, 2020 Case Laws Service Tax

100% EOU - refund of CENVAT Credit - export of services - Since the amended rule w.e.f. 01.04.2012 does not provide for establishment of nexus between the input and the.....
February 7, 2020 Case Laws Service Tax

Extend period of limitation - Short payment of service tax - wilful suppression of facts - This Tribunal has repeatedly held that if the information is available in the.....
February 7, 2020 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) and filing petition before HC - Levy of service tax - The petitioner cannot be allowed to approach......
February 6, 2020 News Indian Laws

Budget 2020-21 + FINANCE BILL, 2020
February 6, 2020 Circulars Customs

Valuation of second hand machinery
February 6, 2020 Circulars Customs

Streamlining export data to include District level details in Shipping Bills
February 6, 2020 Case Laws GST

Provisional attachment of bank account of petitioner - Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically......
February 6, 2020 Case Laws Income Tax

Correct head of income - income from letting out of warehouses or property to lessees - in cases where the earning of the rental income is the exclusive or predominant......
February 6, 2020 Case Laws Income Tax

Disallowance of interest expenses - Admittedly, the proviso to section 36(1)(iii) of the Act is applicable during the relevant assessment year, namely 2008-09 and since.....
February 6, 2020 Case Laws Customs

Conversion of shipping bills - It is settled law that the time limit prescribed by the Board Circular is not binding as same is not statutory provision in terms of......
February 6, 2020 Case Laws Customs

Valuation of imported goods - rejection of declared value - Tyres are regularly imported all over the country and therefore the Department could have easily garnered......
February 6, 2020 Case Laws Customs

Imposition of penalty on sales agent of foreign supplier u/s 112(a) and/ or 112(b) of the Customs Act, 1962 - omission/ commission committed by sales agent of foreign......
February 6, 2020 Case Laws Companies Law

There are certain oppression and mismanagement. The relationship between the Majority Shareholders & Minority Shareholders are strained. Hence, there is a need for......
February 6, 2020 Case Laws Service Tax

Levy of service tax - renting of Modem - they are paying VAT and therefore, the transaction of Modem is a deemed sale in terms of Article 366(29)A of the Constitution,......
February 6, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - The Appellant has done the said reversal in the books of accounts and has thereby not carried the said Cenvat credit into GST regime.......
February 6, 2020 Case Laws Central Excise

CENVAT Credit - duty paying invoices / documents - once the payment of service tax and availment of credit resulted in revenue neutral situation, then the exception......
February 6, 2020 Case Laws Central Excise

Valuation - MRP based value u/s 4A or transaction value u/s 4 - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that......
February 6, 2020 Case Laws Central Excise

Interest on delayed refund - Once the appellant has taken the ground of closure of factory in the year 2012 itself before the Commissioner(Appeals), then thereafter the.....
February 6, 2020 Case Laws Indian Laws

Dishonor of Cheque - The Clause (a) of Proviso to Section 138 of N.I. Act stipulates that Section 138 shall not be applicable unless the cheque is presented to the bank.....
February 6, 2020 Case Laws Indian Laws

Dishonor of Cheque - Once a cheque is drawn for discharge of a time barred debt, it creates a promise which becomes an enforceable contract and therefore, it cannot be......
February 5, 2020 Case Laws Central Excise

CENVAT Credit- input services - “renting of immovable property” outside the manufacturing unit - place of removal - appellant was using the rented premises for......
February 5, 2020 Case Laws Central Excise

CENVAT Credit - duty paying invoices - the denial of credit for the sole reason that the invoices issued by the service provider were not in the name of the appellant......
February 5, 2020 Case Laws GST

Release of petitioner goods without collecting any tax or penalty or security u/s 129(1)(c) - discrepancy in E-way bill - The goods and vehicle directed to be released......
February 5, 2020 Case Laws GST

Filing of annual returns - uploading of annual returns in GSTR 9C Form, which are filed by the assessees for the financial year 2017-18 - apparent technical flaws,......
February 5, 2020 Case Laws GST

Refund of unutilized CENVAT credit - zero rated supplies - clubbing of successive calendar months/quarters across different financial years - the petitioner has a strong....
February 5, 2020 Case Laws Income Tax

Assessment u/s 153A - assessee challenged the assessment order - absence of any incriminating material - the aforesaid submission is completely academic and need not be.....
February 5, 2020 Case Laws Income Tax

Undisclosed purchase - purchases were not properly entered - there was “Excess Book Stock” as compared to “Physical Stock - We do not find any perversity in the said......
February 5, 2020 Case Laws Income Tax

Disallowance of depreciation on goodwill - We do not concur with the observations of the DRP that the assessee, with the motive of reducing profits in form of......
February 5, 2020 Case Laws Income Tax

Disallowance of project management expenses claimed u/s 37 - Change in method of accounting in respect of project management expenses - assesee was well within its right....
February 5, 2020 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - the entire claim of weighted deduction claimed by the assessee cannot be acceded to over and above the restriction made by the DSIR.......
February 5, 2020 Case Laws Income Tax

Addition on the basis of the crediting of cash in the bank account - assessee having deposited the amount out of the sale proceeds of the closing stock held by him and......
February 5, 2020 Case Laws Income Tax

Bogus purchases - GP Estimation on bogus purchases - CIT(A) was right in estimating 6% gross profit on alleged non genuine purchases and further allowed deductions......
February 5, 2020 Case Laws Income Tax

Difference in receipts shown as per books of accounts and as per AS-26 - assessee has submitted the reconciliation statements as well explaining the reasons for......
February 4, 2020 Case Laws SEBI

May be there was some remiss on the part of SEBI to act as a regulator, but casting aspersion was not warranted in the facts and circumstances of the case. As such, the.....
February 4, 2020 Case Laws Income Tax

Special audit u/s 142(2A) - in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted......
February 4, 2020 Case Laws Income Tax

Rectification u/s 254 - period of limitation of 6 months - For one reason or the other, the Tribunal may not be in a position to pass the order u/s 254(2). For the......
February 4, 2020 Case Laws VAT and Sales Tax

The order of provisional attachment is one year from the date of the order made under sub-section (1) of Section 45 of the VAT Act, 2003 - In such circumstances, the......

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