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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 2551 to 2600 of 5999 Records

1 ....48 49 50 515253 54 55 56........ 120

February 12, 2020 News Indian Laws

Cabinet approves proposal for capital infusion for OICL, NICL and UIICL
February 12, 2020 Case Laws GST

Input tax credit - GST paid on replacement of existing lift/ elevator at its own premises - When any person speaks of such a building, he also includes the lifts as an......
February 12, 2020 Case Laws GST

Maintainability of Advance Ruling application - Exemption from GST - The applicant is recipient of services and not supplier of services, hence their application is not.....
February 12, 2020 Case Laws GST

Reopening of portal for uploading of returns - assessees are unable to upload their returns both GSTR-9 and GSTR-9C - HC extended the date till 12.2.2020 - we only stay.....
February 12, 2020 Case Laws GST

Levy of penalty and redemption fine in lieu of confiscation of goods - section 130 of CGST Act - Non receipt of order - such order passed in the Form GST MOV-11, is......
February 12, 2020 Case Laws Income Tax

Unabsorbed depreciation claimed u/s 32(2) - Claim beyond the period of eight years - the assessee is entitled to avail of the unabsorbed depreciation beyond the period......
February 12, 2020 Case Laws Income Tax

Income from other sources u/s 56 - A Will can be written by anybody. In a Will, anybody can be given a bequeathal. It need not be a relative alone. The fact that the......
February 12, 2020 Case Laws Income Tax

Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed......
February 12, 2020 Case Laws Customs

Illegal export - it is alleged that respondent (Inspector of customs) had connived with the exporters for helping them obtain certificate of export without actual export....
February 12, 2020 Case Laws Customs

Import of Beta Napthol under DEEC and Target Plus Scheme - Since, the transaction of the Beta Napthol by the appellant to the job worker does not fall under the term......
February 12, 2020 Case Laws Customs

Valuation of imported goods - undervaluation of Zinc and aluminium scrap imported - The circular only provides for average price difference between the price of prime......
February 12, 2020 Case Laws VAT and Sales Tax

Levy of purchase tax - Valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the......
February 12, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - Assessee was entitled to purchase the said fuel viz., diesel, for its generator set and even though the......
February 12, 2020 Case Laws Indian Laws

Principles of natural justice - This is the basic difference between the nature of the complainant’s evidence and the evidence of the accused in a case of dishonoured......
February 12, 2020 Case Laws Income Tax

Bogus purchases or sales u/s 69C - genuineness of the transaction - Without causing such necessary enquiries in respect of the purchases, it was not open to the......
February 12, 2020 Case Laws Income Tax

Exemption u/s 11 - disallowing of the amount of accumulation made u/s.11(2) & 11(1)(a) - failure to E-filing of Form-10 in time - since admittedly, the exemption of the.....
February 12, 2020 Case Laws Income Tax

Disallowance of expenses as business not set up - the assessee has applied for grant of Direct Broker Licence to the Insurance Regulatory and Development Authority on 01....
February 12, 2020 Case Laws Income Tax

Reopening of the assessment u/s 147 - validity of sanction granted u/s 151 - “Yes, I am satisfied, It is a fit case to issue notice under section 148.” - Such an......
February 12, 2020 Case Laws Income Tax

Revision u/s 263 - whether rental income of House property is assessable under the head “Income from House Property” or under the head “Income from business or......
February 12, 2020 Case Laws Income Tax

TDS deducted u/s 194J - delay in deposit of the TDS deduction - applicability of section 43B in case of appellant, as the appellant is following cash of accounting u/s......
February 12, 2020 Case Laws Income Tax

Demand on Interest on delayed payment of TDS - The interest u/s. 201(1A) since it is to be calculated from the date on which tax is to be deducted and being mandatory,......
February 12, 2020 Case Laws Money Laundering

Restoration of appeal - appeal dismissed for non-prosecution - The connected appeals are pending before this Tribunal and if the appeal is not restored to file than it......
February 12, 2020 Case Laws Income Tax

Claim of expenditure in the revised return - Once, the assessee has realized that the claim was wrongly not made, the assessee has every right to revise the return......
February 12, 2020 Case Laws Income Tax

Exemption u/s 11 and 12 denied - deemed registration u/s 12AA - the benefit of the proviso to section 12A(2) is available not only when the assessment proceedings are......
February 12, 2020 Case Laws Income Tax

Condonation of delay - absence of sufficient cause - the fact that there was lawyer's wrong advice has to be proved by the party seeking condonation of delay; and that......
February 12, 2020 Case Laws Central Excise

CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit......
February 11, 2020 Circulars Customs

Implementation of PGA eSANCHIT– Paperless Processing under SWIFT-Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
February 11, 2020 Notifications Income Tax

Procedure of PAN allotment through Common Application Form (CAF) along with registration of Foreign Portfolio Investors (FPIs) with SEBI under Department of Economic......
February 11, 2020 Notifications Indian Laws

Central Government hereby notifies the Common Application Form for the purpose of registration, opening of bank and demat accounts, and application for Permanent Account....
February 11, 2020 Case Laws Customs

Liability of bonafide importers who purchased the duty script from the market and used to pay customs duty - Misuse of various Export Promotion Scheme - The adjudicating....
February 11, 2020 Case Laws GST

Supply or not - Levy of CGST and SGST - amount of contribution received from its members - association of apartment owners - there is a supply of service by the......
February 11, 2020 Case Laws GST

Inquiry proceedings initiated against the petition u/s 70 of GST - Availment of Input Tax Credit (ITC) - The facts of the instant case do not qualify for use of......
February 11, 2020 Case Laws GST

Confiscation of goods - goods alongwith the vehicle have been released already - section 129 and 130 of CGST Act - As the matter is now at the stage of MOV-10, the......
February 11, 2020 Case Laws GST

Grant of anticipatory bail - input tax credit - generating of fake and fabricated documents availed or to make other availed and illegal input tax credit causing huge......
February 11, 2020 Case Laws GST

Grant of default bail - Section 167(2) CrPC - evasion of tax - charge sheet was not filed within sixty days, applicant was enlarged on default bail - applicant is not......
February 11, 2020 Case Laws GST

Grant of Regular Bail - Section 69 read with Section 132 of CGST Act - input tax credit - business of generation and selling of fake tax invoices without supplying the......
February 11, 2020 Case Laws Income Tax

Refund of seized cash u/s 132(5) - considerable delay and failure to make the payment constitutes and is inseparable from the cause of action as the delay and negligence....
February 11, 2020 Case Laws Income Tax

Levy of Fee u/s 234F for default in furnishing return of income u/s 139(1) - The revenue is justified in holding that the object of the provision is thus intended to......
February 11, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - share application and share premium money received from various entities - identification & creditworthiness of the shareholder/......
February 11, 2020 Case Laws Income Tax

Disallowance of claim u/s 10AA - SEZ unit - Scope of the term "Service" - trading activity - he assessee is eligible for deduction u/s 10AA on the profits derived by SEZ....
February 11, 2020 Case Laws Income Tax

Additions - under pricing to sister concern - This action of the A.O. is unjustified. Hence, the addition on account of underpricing was not warranted. The assessing......
February 11, 2020 Case Laws Income Tax

Rectification u/s 154 - additional depreciation @20% claimed as per provision of Sec. 32(1)(iia) - it is on record of the AO that the issue is debatable and the issue......
February 11, 2020 Case Laws Income Tax

Deduction u/s 54F - LTCG - Out of these 24 flats, 15 flats are already sold in the present year and remaining 9 flats are likely to be sold within the period of three......
February 11, 2020 Case Laws Income Tax

Perquisite or Benefit u/s 28(iv) - Addition for a discount on buy-back of Foreign Currency Convertible Bonds (FCCB) - the benefit has been received in the shape of the......
February 11, 2020 Case Laws Income Tax

Addition of gifts of loans - assessee has also failed to show the genuineness of the transaction of receipt of the sale of land for the reason that there is no sale......
February 11, 2020 Case Laws Income Tax

Undisclosed rental income - survey operation u/s. 133A - Needless to say, since this amount is on account of rental income, then standard deduction needs to be granted......
February 11, 2020 Case Laws Indian Laws

Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal......
February 11, 2020 Case Laws Service Tax

Import of services - reverse charge mechanism (RCM) - constitutional validity - the proceedings initiated against the writ applicants by way of show cause notice and......
February 11, 2020 Case Laws VAT and Sales Tax

Reversal of excesss input tax credit (ITC) - supplier of goods paid VAT @12.5% instead of 4% - there was deliberate ploy on the part of the dealer who sold the capital......
February 11, 2020 Case Laws Customs

Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as......

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