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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 251 to 300 of 593 Records

1 ....2 3 4 567 8 9 10........ 12

March 19, 2020 Case Laws Income Tax

Admittedly, the research done by ITAT in the form of Google study was not put either to the appellant/assessee Company or to the said Revenue. As already pointed out by.....
March 19, 2020 Case Laws Income Tax

Penalty u/s 271E - repayment of the loans in question in cash - default u/s 269SS - reasonable cause - the repayment of advances from regular parties are identifiable......
March 19, 2020 Case Laws Income Tax

Unexplained cash credit under section 68 - Creditworthiness of MD cannot be doubted merely on the ground that the assessee failed to furnish the financial statement. As.....
March 19, 2020 Case Laws Income Tax

Disallowance of interest expenses - assessee has made contradictory submissions before the learned CIT (A) and has not furnished the required details of the interest......
March 19, 2020 Case Laws Income Tax

LTCG - FMV determination - Computation of cost inflation index in reverse manner while computing long term capital gain on transfer of tenancy rights - reverse......
March 19, 2020 Case Laws Income Tax

Disallowance of royalty expenses - allowable revenue expenses - It is only in Assessment Year 2005-06, the said payment of royalty has not been allowed in the hands of......
March 19, 2020 Case Laws Central Excise

Refund of Excise Duty - excess collection on account of freight cannot form part of the assessable value of the goods unless the Revenue produces evidence to show that......
March 19, 2020 Case Laws Central Excise

Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was.....
March 19, 2020 Case Laws VAT and Sales Tax

Valuation - freight and pumping charges on the ready mix cement concrete sold by the assessee, billed separately - to be included in taxable turnover or not - Since the.....
March 18, 2020 Circulars FEMA

Settlement system under Asian Clearing Union (ACU) Mechanism - Circular
March 18, 2020 Circulars DGFT

Proformae of application and end use certificate for implementation of "Global Authorisation for Intra-Company Transfers (GAICT) of SCOMET items / software/ technology".....
March 18, 2020 Case Laws GST

Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not......
March 18, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice......
March 18, 2020 Case Laws Income Tax

Income from house property - the assessee's major son and daughter are financially independent (or substantially so), with independent incomes, sharing the interest......
March 18, 2020 Case Laws Income Tax

Profit eligible for deduction u/s 80IA(4) - increased eligible profit due to disallowance of bogus purchase - All the activities carried on by the assessee are eligible.....
March 18, 2020 Case Laws Income Tax

Undisclosed investment - land received from Aunt - Amount disclosed in the sale deed - Assessee stated that no amount paid to Aunt - It is not the case of the assessee......
March 18, 2020 Case Laws Income Tax

Set off of unabsorbed depreciation allowances against income under the head salary - losses under the head income from business or profession, including unabsorbed......
March 18, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - non-disclosure of working of capital gains - the assessee had rectified the mistake during the course of assessment proceedings - this mistake......
March 18, 2020 Case Laws Income Tax

Disallowance of sales promotion expenses - directors of the company has incurred this expenditure and we may have to accept the general practice of the industry -......
March 18, 2020 Case Laws Income Tax

Exemption u/s 11 - CIT-A observed that proceeds of kuri business in the case of the assessee substantially benefited the members or subscribers and the predominant......
March 18, 2020 Case Laws Income Tax

Addition u/s 40A(3) - cash payments were made to truck drivers after banking hours - even this amount should not have been disallowed u/s 40A(3) read with Rule 6DD of......
March 18, 2020 Case Laws Customs

Gold Biscuits - Baggage Rules - No baggage declaration had been filed by him under Section 77 of Customs Act, 1962 since the goods were intercepted by the customs after.....
March 18, 2020 Case Laws Customs

Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and......
March 18, 2020 Case Laws Companies Law

Continuation of prosecution proceedings against the company in cases CIRP proceedings where resolution plan has been approved - there is no dispute that a resolution......
March 18, 2020 Case Laws Money Laundering

Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60......
March 18, 2020 Case Laws Service Tax

Validity of SCN - SCN challenged on the point that the procedure set out for adjudication/assessment has not been followed - this error has been rectified by order dated....
March 18, 2020 Case Laws Service Tax

Refund of Service Tax - Time Limitation - reverse charge mechanism - The CESTAT has passed a laconic, well-reasoned and thorough order - It is trite, that while......
March 18, 2020 Case Laws Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - rejection on the ground that “the concerned investigative authority has submitted that the amount has......
March 18, 2020 Case Laws Central Excise

Rebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity - Since the activity undertaken is in the nature of.....
March 18, 2020 Case Laws Central Excise

Valuation and Refund - insecticides/pesticides - pouch of 10gms or less than 10gms not required to pay duty - in terms of the provisions Section 2(p) of the Standards of....
March 17, 2020 Case Laws Customs

Bonafide baggage or not - the benefit of free allowance of ₹ 50,000/- under the Baggage Rules has been wrongly extended by the adjudicating authority to the......
March 17, 2020 Case Laws Customs

Refund claim - reassessment of bills of entry - Since the appellants have not challenged the assessment within the prescribed period and also for the reason that the......
March 17, 2020 Case Laws Customs

Exemption from countervailing duty (CVD) - where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no......
March 17, 2020 Case Laws Customs

Diversion of imported goods - violation of N/N. 21/2002-Cus. - Therefore, the only for the reason that the goods were transferred to their Baddi Unit, the exemption......
March 17, 2020 Case Laws Income Tax

Validity of Section 40(a)(iib) - Scope of the term "Charges" - Whether Value Added Tax (VAT) would be falling within the definition of a “charge” - petitioner......
March 17, 2020 Case Laws Income Tax

Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the.....
March 17, 2020 Case Laws Income Tax

Income accrued in India - For the purpose of applying Article 13(5) of the India-Belgium tax treaty two fold conditions are required to be cumulatively satisfied viz.......
March 17, 2020 Case Laws Income Tax

Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the......
March 17, 2020 Case Laws Income Tax

Deduction u/s 80P - CIT(A) has allocated the whole of the interest expenditure over the interest on FDRs and to the extent of interest attributable to FDRs placed with......
March 17, 2020 Case Laws Income Tax

Disallowance of higher reduction of depreciation on the cost of civil engineering works for laying foundation of solar power panels - the expenditure which is incurred......
March 17, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity or not - running a crime investigating agency parallel to the investigative agencies of the state and central government. - above.....
March 17, 2020 Case Laws Income Tax

Revision u/s 263 - Default in computation of amount eligible for deduction u/s 80IA - The AO has passed the assessment order after calling for details on the issue and......
March 17, 2020 Case Laws Income Tax

Exemption u/s 11 - sections 11 and 12 are substantive provisions which provide for exemptions to a religious or charitable trust. Sections 12A and 12AA detail the......
March 17, 2020 Case Laws Income Tax

Revision u/s 263 - Unexplained cash deposits - A lack of inquiry on a pertinent point which demonstrates possible revenue leakage of staggering amount would definitely......
March 17, 2020 Case Laws Income Tax

Transfer of cases u/s 127 - assessee submitted that the AO had no jurisdiction to complete the assessment in Kolkata, since the jurisdiction over the assessee was duly......
March 17, 2020 Case Laws Income Tax

Addition on account of difference in Arm’s Length Price - As far as rate of custom duty is concerned, it can be easily taken from the official website of the European......
March 17, 2020 Case Laws Income Tax

Assessment of trust - Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust....
March 17, 2020 Case Laws Income Tax

Depreciation on Car - if the payment has been made by the assessee then the assessee shall be the owner of the vehicle despite the fact it was registered in the name of.....
March 16, 2020 Notifications Income Tax

Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD - Notification
March 16, 2020 Case Laws Customs

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs......

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