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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 1 to 50 of 593 Records

12 3 4 5........ 12

March 31, 2020 Notifications DGFT

Export of Red Sanders wood by Government of Andhra Pradesh and Directorate of Revenue Intelligence - Extension of time - Notification
March 31, 2020 Notifications DGFT

Amendment in Export Policy of Animal By-Products. - Notification
March 31, 2020 Notifications Customs

Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations. - Notification
March 31, 2020 Circulars GST

Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction......
March 31, 2020 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of......
March 31, 2020 Circulars Companies Law

Modification to LLP Scheme 2020 - in order to support and enable Limited Liability Partnerships (LLPs) registered in India to focus on taking necessary measures to......
March 31, 2020 Circulars Companies Law

Companies Fresh Start Scheme, 2020 - in order to facilitate the companies registered in India to make a fresh start on a clean slate, this Ministry has decided to take......
March 31, 2020 Circulars Customs

Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of....
March 31, 2020 Circulars Customs

Issuance of H, G and Self category customs pass/ card under regulation 13 of the CBLR 2018 - Trade Notice
March 31, 2020 Circulars Customs

Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses - Trade Notice
March 31, 2020 Circulars Customs

ICES Advisory 09/2020 (Turant Customs) - Customs Compliance Verification and System OOC - Implementation on All India basis - Trade Notice
March 31, 2020 Case Laws Income Tax

Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the......
March 31, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - Assessing Officer has only estimated the Gross Profit on the alleged non-genuine purchases without there being any conclusive......
March 31, 2020 Case Laws Income Tax

Disallowance of expenditure - Most importantly, the Tribunal in assessee’s own case for AY 2012- 13 had held that it was not necessary that the business had actually......
March 31, 2020 Case Laws Income Tax

Business loss or not - Payment of additional Custom Duty after the department of Customs found that goods were under-valued - the duty was paid in the names of other......
March 31, 2020 Case Laws Income Tax

Bad debts u/s 36(1) - Diversion of income by overriding title - assessee claimed that since land was mortgaged to the bank for loan to HPGPL and the bank has adjusted......
March 31, 2020 Case Laws Income Tax

Disallowance of bad debts u/s 36(1) - The non-realisation of debt can result in bad debt written off if the same is written off in the books. Since it is not the case......
March 31, 2020 Case Laws Income Tax

Deemed dividend - addition u/s 2(22)(e) - Even though, assesse has repaid the deposit within the same year, it does not mean that the loan or benefit is not taken. -......
March 31, 2020 Case Laws Income Tax

Disallowance of professional fees paid by the assessee as well as interest expenditure incurred - assessee is not carrying on any business during the year - Additions......
March 31, 2020 Case Laws Income Tax

TDS default - Order passed u/s 201(1) and (1A) - Period of limitation - Effective date of amendments by Finance Act (No. 2) of 2009 - CIT(A) quashing the impugned order.....
March 31, 2020 Case Laws Income Tax

Deduction u/s.80IAB(4)(iii) - Deduction under the said provision in respect of income derived from a SEZ project known as Millennium Towers - the grounds raised by the......
March 31, 2020 Case Laws Income Tax

TDS u/s 194A - interest payments where it exceeded the threshold limit - interest payments covering joint deposit holders - CIT(A) has correctly calculated the TDS......
March 31, 2020 Case Laws Customs

Suspension of CHA License - the entire issue has now been resolved and at the level of the tribunal - The judgment and order of the tribunal, do not call for any......
March 31, 2020 Case Laws Customs

Seeking quashing FIR - foreign made liquor and beer - since the bonded warehouse was situated within the territorial jurisdiction of the Customs Department and the......
March 31, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - scope of preferential transactions - It was submitted that the "corporate debtor" paid a sum of ₹ 2,50,00,000 towards part payment of principal.....
March 31, 2020 Case Laws Central Excise

CENVAT Credit - input services - outward transportation of goods (GTA Services) - place of removal - period from 2009-10 to 2013-14 - Tribunal observed that, Appellants....
March 30, 2020 Circulars DGFT

Retrospective issuance of Certificates of Origin under India’s Trade Agreements. - On account of the lockdown/curfew in India due to the COVID-19 pandemic - Trade Notice
March 30, 2020 Circulars SEBI

Extension of deadline for implementation of the circular on Stewardship Code for all Mutual Funds and all categories of AIFs due to the CoVID– 19 pandemic - Circular
March 30, 2020 Circulars SEBI

Relaxation from compliance with certain provisions of the circulars issued under SEBI (Credit Rating Agencies) Regulations, 1999 due to the COVID-19 pandemic and......
March 30, 2020 Act Rules Insolvency and Bankruptcy

Inspection or Inquiry - Regulation 13 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
March 30, 2020 Act Rules Insolvency and Bankruptcy

Certificate of registration. - Regulation 7 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
March 30, 2020 Act Rules Insolvency and Bankruptcy

MODEL BYE-LAWS OF AN INSOLVENCY PROFESSIONAL AGENCY - SCHEDULE of the Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency......
March 30, 2020 Act Rules Insolvency and Bankruptcy

Special provision relating to time-line - Exclusion of period of lockdown imposed by Central Government - New Regulation 40C of the Insolvency and Bankruptcy Board of......
March 30, 2020 Notifications Indian Laws

AMENDMENTS TO THE INDIAN STAMP ACT, 1899 vide Finance Act, 2019 will come into from 1.7.2020 (date extended from 31.3.2020) - Notification
March 30, 2020 Case Laws GST

Condonation of delay in filing appeal - time limitation - Section 107 of the OGST Act - When the Statute is clear about the limitation, this Court, in exercise of the......
March 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - deemed dividend addition u/s 2(22)(e) - gap of more than four years - when the amount received by the two concerns from the loan giver.....
March 30, 2020 Case Laws Income Tax

Addition being difference between the actual sale consideration and the stamp valuation of immovable property - deemed income u/s 56(2)(ii)(b) - CIT(A) has coterminous......
March 30, 2020 Case Laws Income Tax

Revision u/s 263 - failure to adhere to requirement of section 144C(1) - This requirement the courts has been held to be mandatory that gives substantive rights to......
March 30, 2020 Case Laws Income Tax

Assessment u/s 153C - Unexplained cash receipt u/s 69A - The onus was on revenue to prove with corroborative evidence that the entries in the seized dairy actually......
March 30, 2020 Case Laws Income Tax

Additional depreciation should be regarded as “Plant” or “Office Equipment” - As we have already observed there is complete lack of details to decide whether the assets.....
March 30, 2020 Case Laws Income Tax

Nature of Interest income - first ground of appeal of the assessee for treating expenses to the amount as revenue expenditure is dismissed. However, the alternative......
March 30, 2020 Case Laws Income Tax

Exemption u/s 11 denied - certain mistakes were made in ticking of certain circle - i A typographical mistake or minor procedural lapse cannot act as an estoppel to deny....
March 30, 2020 Case Laws Income Tax

TP Adjustments - Arm’s Length adjustment in respect of outstanding receivables - the assessee is a debt free company as is reflected in the profit and loss account -......
March 30, 2020 Case Laws Income Tax

TP Adjustment - Technical know-how fees paid by Appellant to its Associated Enterprise - For the year under consideration (AY 204-15), we notice that TPO has applied......
March 30, 2020 Case Laws Income Tax

Disallowances of bad-debt - to avail the benefit of the bad debt written off the impugned amount should have been recognised as income/offered to tax previoulsy. However....
March 30, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - Undisclosed bank account - the assessee has not filed any satisfactory explanation or documentary evidence either before authorities......
March 30, 2020 Case Laws Income Tax

Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake......
March 30, 2020 Case Laws Indian Laws

Extension of expiry dates of interim order in the event of Lockdown in the event of Corona Virus outbreak - in all matters pending before this court and courts......
March 30, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - here is an acknowledgment of Debt by the Principal Borrower but also the Corporate Debtor on 27.5.15 & 8.12.18......
March 30, 2020 Case Laws Central Excise

Valuation - related party transaction - apart from the units being inter-connected undertakings there is nothing to show that the buyers and seller are related persons......

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

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