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Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

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Showing 501 to 550 of 553 Records

1 ....7 8 9 101112

February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - The CIT(A) recorded a finding of fact that there was no failure on the part of the assessee to disclose fully and truly all the......
February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Entire proceedings were based on the change of view. Further, having entertained a view as early as 05.02.2014 that amount was a......
February 4, 2020 Case Laws Service Tax

The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative.....
February 4, 2020 Case Laws VAT and Sales Tax

Levy of Purchase tax - Cotton Kappas - The demand for levy of purchase tax in the impugned order is upheld - The Petitioner may however proceed to avail credit of such......
February 4, 2020 Case Laws Income Tax

Treating the status of the assessee Trust as "AOP" - there has been some concerted and coordinated action on the part of the beneficiaries in completing the......
February 4, 2020 Case Laws Income Tax

Enhancement of Income - Accrual of interest income - it is crystal clear that the interest for a particular month accrues on the first day of the next month as laid out.....
February 4, 2020 Case Laws Service Tax

CENVAT Credit - Job work - Once the appellant have received the goods under Annexure-II Challans indicating rule 4(5)(a) of Cenvat Credit Rules, 2004. It is sufficient......
February 4, 2020 Case Laws Service Tax

Works Contract Service - The revenue has argued that in some cases the appellant have acted as sub-contractor and not as main contractor. We find that the said argument.....
February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice - there is no power of attorney of CA given by the assessee, therefore, in such circumstances even if any notice was.....
February 4, 2020 Case Laws Income Tax

Addition u/s 68 - Failure to discharge onus - Though proviso to section 68 which has been inserted w.e.f. 1.04.2013, that is, from A.Y. 2013-14 provides that Investee......
February 4, 2020 Case Laws Customs

The offending goods were not notified under Section 11 ibid at the material time of import. Thus, the adjudicating authority under the Customs statute was not empowered.....
February 4, 2020 Case Laws SEBI

Providing Investment advisory services in the name of other name / fake name - Complain by Finvasia Securities Private Limited - Website of the accused company illegally....
February 3, 2020 Articles Indian Laws

Finance Bill 2020 - Amendment of meaning of short-term capital asset and cost of acquisition in case of segregation of portfolio and allotment of new units etc. - Budget
February 3, 2020 Articles Income Tax

Relaxation from Tax audit in case of business – subject to limit of 5% cash receipts and payments. - who will certify the amount of cash received and paid and percentage?
February 3, 2020 News Indian Laws

Clarification regarding Proposal in the Finance Bill 2020 Clarification regarding Proposal in the Finance Bill 2020
February 3, 2020 Case Laws GST

Classification of goods - unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours - different classification are for different......
February 3, 2020 Case Laws Income Tax

Additional depreciation of the Wind Mill - the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds.....
February 3, 2020 Case Laws Income Tax

The provisions of sub-section (5) that vest concurrent jurisdiction in more than one officer, will have to be seen and read with Section 124(4) only and do not......
February 3, 2020 Case Laws Income Tax

Penalty u/s 271B - Delay in getting the books of accounts audited cannot be considered as failure on the part of the assessee as envisaged under the provisions of......
February 3, 2020 Case Laws Income Tax

Additions towards Revenue sharing - Joint Venture Agreement - there is a commercial expediency in incurring the expenditure and the AO has no power to sit in the arm......
February 3, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - Mere paperwork by the assessee does not take the authorities anyway, when the authorities suspected the existence of the......
February 3, 2020 Case Laws Income Tax

Income from cloud hosting services as fee for technical services within the meaning of Section 9(1)(vii) of the Act as well as fee for included services under Article......
February 3, 2020 Case Laws Income Tax

Write-off or waiver of advance given to its subsidiary - Since we have accepted the plea of the assessee for deduction of the said sum in terms of Sec. 36(1)(vii) of the....
February 3, 2020 Case Laws Customs

Revocation of CHA License - regardless of the fact that the appellant was licensed prior to the introduction of CBLR, 2013, the present proceedings, having been......
February 3, 2020 Case Laws Customs

Imposition of penalties on CHA - mis-declaration of vessel - the inclusion of ‘supply vessel’ in the description is equally ambiguous in deciding upon the classification....
February 3, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - not increasing the rent of a period of 6 years - The alleged debt on account of purported enhanced rent of leasehold property does not fall within......
February 3, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - We are not convinced with the argument that amended Sub-Section (4) of Section 30 requires only Secured Financial Creditors to contribute towards interim.....
February 3, 2020 Case Laws Service Tax

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was......
February 3, 2020 Case Laws Service Tax

Valuation - deductions from the gross receipt of the billing - Appellant has not produced any evidence which can show that the print media had during the disputed period....
February 3, 2020 Case Laws Service Tax

Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the......
February 3, 2020 Case Laws Service Tax

The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR......
February 3, 2020 Case Laws Service Tax

Construction of Residential Complex Service - Abatement claim - charges collected from the buyers under ‘electric meter main load supply charges’ head - the said service....
February 3, 2020 Case Laws Central Excise

CENVAT credit - denial for want of duty paying documents - The allegation of the show cause notice are pointing merely a procedural lapse - Procedural law is not to be a....
February 3, 2020 News Indian Laws

Budget 2020-21 + FINANCE BILL, 2020
February 1, 2020 News Indian Laws

Summary of Union Budget 2020-21
February 1, 2020 News Indian Laws

New Personal Income Tax Regime heralds significant relief, especially for Middle Class Taxpayers
February 1, 2020 News Indian Laws

DDT proposed to be removed; to lead to estimated annual revenue forgone of ₹ 25,000 crore
February 1, 2020 News GST

₹ 1,10,828 crore GST Gross Revenue collected for January, 2020
February 1, 2020 Case Laws GST

Classification of goods - Rice Husk Board - the product is a Fibreboard and is more aptly classifiable under CTH 441193 as ‘Others’ as it is not a Medium Density......
February 1, 2020 Case Laws Income Tax

Reference of the matter to the DVO for valuation - difference in value adopted for stamp violation and actual amount received for sale of the immovable property - there.....
February 1, 2020 Case Laws Income Tax

Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of......
February 1, 2020 Case Laws Income Tax

Disallowance of expenses - failure to disclose the income - It is true that assessee has not shown the business receipts and income under the head business income but......
February 1, 2020 Case Laws Income Tax

Exemption u/s 11 - even in case there is violation of Sec 13, the entire income of the trust is not liable to be taxed at maximum marginal rate (MMR) but only the......
February 1, 2020 Case Laws Income Tax

Assessment of capital gains in the hands of assessee HUF - claim of the assessee is that the capital gains has arisen in the individual capacity of the assessee - since.....
February 1, 2020 Case Laws Income Tax

TCS u/s 206C(A)/206C(7) - non collection of TCS on sale of DOC, Maize husk and cotton waste - the CIT(A) was justified in holding that such raw cotton does not arise......
February 1, 2020 Case Laws Income Tax

Eligibility of exemption u/s 11 - education - safety training programme - multifaceted activities in the form of handbook/literature published together with stated......
February 1, 2020 Case Laws Customs

Return of bond and bank guarantee given for the purpose of provisional release at the time of clearance of goods - In view of the statements made by learned counsel for.....
February 1, 2020 Case Laws Customs

Release of seized consignments for purposes of re-export - the demurrages are bound to be paid by the petitioner in accordance with law.
February 1, 2020 Case Laws Customs

Interest on account of delayed sanctioned of refund - The amount of deposit during investigation has been taken illegally and retained by the Department due to callous......
February 1, 2020 Case Laws Customs

Import of low Aromatic White Spirit - The Foreign Trade Policy has not provided for restriction by any other importers than State Trading Enterprises to import the same.....

1 ....7 8 9 101112

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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