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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 301 to 350 of 593 Records

1 ....3 4 5 678 9 10 11........ 12

March 16, 2020 Case Laws Service Tax

Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more....
March 16, 2020 Case Laws Income Tax

Allowability of depreciation on the actual cost of the assets arrived at by virtue of revaluation of the trade mark - firm is succeeded by a company falling u/s 47(xiii)....
March 16, 2020 Case Laws Income Tax

Taxability of Interest on refund u/s 244A(1) - interest on refund whenever it is granted, it is assessable in that year itself and if it is adjusted with any prior tax......
March 16, 2020 Case Laws Income Tax

Rectification of mistake u/s 254 - If such prayer is allowed then in every case, where the assessee is not satisfied with the finding of the Tribunal, the MA will be......
March 16, 2020 Case Laws Income Tax

Short deduction / collection of Security Transaction Tax (STT) - Liability of National Stock Exchange (NSE) - On occasions where client codes for institutional trades......
March 16, 2020 Case Laws GST

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of......
March 16, 2020 Case Laws GST

Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year....
March 16, 2020 Case Laws GST

Cancellation of registration of dealer - grievance of the writ-applicant is that although there is an order passed by the respondent no.2 restoring the registration,......
March 16, 2020 Case Laws GST

Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the......
March 16, 2020 Case Laws GST

Blocking GST registration number - Upon such representations being made, the authorities are directed to consider the same and unlock the GST registration so that the......
March 16, 2020 Case Laws GST

Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from....
March 16, 2020 Case Laws GST

Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices......
March 16, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - unable to make declaration under the Black Money Act -There is always a presumption as to constitutionality of a statute and the burden....
March 16, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times -......
March 16, 2020 Case Laws Income Tax

Levy of fee u/s 234E - delay in furnishing TDS statements / returns - Challenging the vires of Section 234E - Revenue is right in contending that Section 234 (E) of the.....
March 16, 2020 Case Laws Income Tax

Withholding the refund u/s 241A - Approval granted by the Pr.CIT - refund due to higher rate of TDS - The sovereign cannot, but, be seen as fair, honest and credible in.....
March 16, 2020 Case Laws Income Tax

Penalty u/s 271G - non–maintenance of documents which the assessee is required to maintain under the statutory provisions, the Transfer Pricing Officer found it......
March 16, 2020 Case Laws Income Tax

Income from house property - sharing of revenue between the assessee and 6 other co-licensors - sham transaction or not - the agreement dated 20/04/2009 could not be......
March 16, 2020 Case Laws Income Tax

Deduction u/s 80IB - requirement of Section 80IB(10)(b) of the Act which states “the project is on the size of the plot of land which has a minimum area of one acre” -......
March 16, 2020 Case Laws Income Tax

Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not......
March 16, 2020 Case Laws Income Tax

Undisclosed production and sale - whole case of the Revenue regarding undisclosed sales rest on the orders of the Central Excise authorities which has since been......
March 16, 2020 Case Laws Income Tax

Disallowance of loss on mark to market basis in respect of trading in derivatives - - it is undisputed that assessee is dealing in derivatives which has to be valued on.....
March 16, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - If AO accepted the revised return, there was no question of making inadmissible claim of deduction u/s 10B in such revised return. In fact,......
March 16, 2020 Case Laws Customs

Suspension of CHA License - The continuous suspension of the licence of the Customs Broker without either conducting an inquiry or issuing a notice for revocation of......
March 16, 2020 Case Laws SEBI

Failure to make the necessary disclosures regarding creation/invocation/release of certain pledge transactions and off-market transactions/purchase of shares in the......
March 16, 2020 Case Laws Central Excise

Interest on refunds - Relevant date for Grant of interest - Once the court has after duly recording reasons, turned down the prayer for grant of interest, even if the......
March 16, 2020 Case Laws VAT and Sales Tax

Scope of the term 'Total Turnover' - Entitlement for deduction of exempted turnover of the food and drinks which is served in the Club - A substantive provision of the......
March 14, 2020 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News
March 14, 2020 Circulars SEBI

Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed InvIT - Circular
March 14, 2020 Circulars SEBI

Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed REIT - Circular
March 14, 2020 Case Laws GST

Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the......
March 14, 2020 Case Laws GST

Levy of IGST on Ocean Freight - Reverse Charge (RCM) - Refund of GST already paid - Both the Notifications have already been declared to be unconstitutional - In view of....
March 14, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - unless and until a complete investigation is done by the assessing officer, the quantum of deduction for interest payments cannot be......
March 14, 2020 Case Laws Income Tax

Immunity from prosecution u/s 245H (1A) - petitioner was going through mental and personal stress and had been engaged in litigation with family members, also......
March 14, 2020 Case Laws Income Tax

Denial of grant of the approval u/s 35(2AB) - Submission of form 3CK - portal was not functioning from 08.03.2018 - On the petitioner satisfying the respondent of the......
March 14, 2020 Case Laws Income Tax

Genuineness of payment of commission to shareholders employees - As per the agreement, six directors, who were also share holders, were paid additional salary termed as.....
March 14, 2020 Case Laws Income Tax

Addition u/s 68 - LTCG - penny stock companies - A.O. merely relied upon interim order of the SEBI to make addition against the assessee, otherwise, there were no......
March 14, 2020 Case Laws Income Tax

Exemption of income u/s 11 - sale proceeds of property - acquisition of new property - Since the assessee has made the investment in fixed deposits for more than 6......
March 14, 2020 Case Laws Income Tax

TP Adjustment - Reference to TPO - none of the two conditions enshrined in the Instruction of 2016 were satisfied in as much as neither transfer pricing adjustment of......
March 14, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - AO has travelled beyond the jurisdiction and scope of Section 154 - Instead of sending a proposal for revision of the order u/s 263 of....
March 14, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Being unaware, the ex- Directors did not represent the matters either in quantum proceedings or in penalty proceedings. - The present Directors......
March 14, 2020 Case Laws Customs

Right to prefer an appeal - Penultimate Order - Whether the CESTAT is right in law in holding that the right to prefer an appeal under Section 129A of the Customs Act,......
March 14, 2020 Case Laws Customs

Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be.....
March 14, 2020 Case Laws Customs

Jurisdiction of HC u/s 130 of the Customs Act, 1962 - We are of the opinion that the question raised in this appeal does not have any connection with the rate of duty.......
March 14, 2020 Case Laws Customs

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,......
March 14, 2020 Case Laws Customs

Levy of Anti-Dumping Duty - extension of expired notification - import of consignments of Propylene Glycol from USA - the Notification No. 105/2004-Cus., admittedly......
March 14, 2020 Case Laws Central Excise

Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common......
March 14, 2020 Case Laws Central Excise

Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect......
March 14, 2020 Case Laws VAT and Sales Tax

Recovery of dues from the petitioner's bank - The learned Assistant Government Pleader stated that after expiry of the provisional attachment order on completion of one.....
March 14, 2020 Case Laws Indian Laws

Guilty of Professional Misconduct against Chartered Accountant (CA) - recording of reason of the complaint and disclosure of the same - whether the ICAI is required to......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Transport agency's bundled services disqualify it from GST exemption f...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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