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Highlights / Annotations / Catch Notes For March of 2020

Home Highlights March March 2020 Year 2020

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Showing 451 to 500 of 593 Records

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March 7, 2020 Case Laws Income Tax

Deduction u/s 80IA - whether assessee fulfilled the condition of sub-Section (4)(i)(b) of Section 80IA? - partnership firm was converted into a company - For the......
March 7, 2020 Case Laws GST

Profiteering - stay the operation of the impugned order granted subject to the petitioner depositing in this Court, in the name of Registrar General, 10% of the amount......
March 7, 2020 Case Laws GST

Manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 - The review petitioner shall be permitted either to manually or electronically upload the......
March 7, 2020 Case Laws Income Tax

Addition u/s 40(a)(ii) - Allowable deduction in the year of its payment - Education Cess and Higher and Secondary Education Cess - Even, though, “cess” may be collected.....
March 7, 2020 Case Laws Income Tax

Exemption u/s 10 (23C) (v) - liberty is given to the Department to proceed against the trustees and committee members dealing with administration and the monies of the......
March 7, 2020 Case Laws Income Tax

Allowance of bad debts on account of inter corporate debt and advances - it is not necessary, rather there is no requirement under the Act that the bad debt has to......
March 7, 2020 Case Laws Income Tax

Addition u/s 68 - whether an assessee who has taken a loan is bound to produce the source of source? - Held No - The appellant having proved the identity and credit......
March 7, 2020 Case Laws Income Tax

Addition u/s 68 - allegation that bogus share application money received from various paper companies - Addition made by the AO based on the statement of alleged entry......
March 7, 2020 Case Laws Income Tax

Claim of deduction u/s 80IB(10) - CIT(A) granted relief to the assessee appreciating the assessee‟s explanation relating to some glitches in the software. The said....
March 7, 2020 Case Laws Income Tax

Disallowance of the professional fees on patent - revenue or capital expenditure - The fact that a trade mark after registration could be separately assigned, and not as....
March 7, 2020 Case Laws Income Tax

TP Adjustment - Determination of Arms Length Price (ALP) - Once a particular expenditure itself is disallowed, there can be no question of including it in the Operating.....
March 7, 2020 Case Laws Income Tax

Revision u/s 263 - undisclosed receipts - The vital discrepancies were not pointed out by the Assessing Officer at the time of assessment proceedings. Pr. CIT after......
March 7, 2020 Case Laws Income Tax

Disallowance on account of provision for future loss being unascertained liability - in fixed price contracts, the assessee having credited all its revenue, as per the......
March 7, 2020 Case Laws Customs

Whether the petitioners have supplied goods to the SEZ Unit, Gujarat or not, can only be looked into after petitioners file a reply to the Department in respect of the......
March 7, 2020 Case Laws Customs

Valuation of goods imported by adidas India - inclusion of sponsorship and endorsement expenses - The show cause notice has only made reference to rule 10(1)(e) of the......
March 7, 2020 Case Laws Customs

Classification of imported goods - Scodix S 75 Digital Inkjet Printer - large format printers which satisfy the conditions of connectability as given in HSN Explanatory.....
March 7, 2020 Case Laws Service Tax

Scope of the term "Wrongly" - Rule 14 of CCR, 2014 - Demand of Interest and penalty - availment of CENVAT and utilization thereof - it is unusual for ‘utilization’ to be....
March 7, 2020 Case Laws Service Tax

Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries....
March 7, 2020 Case Laws Service Tax

Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim.....
March 7, 2020 Case Laws Central Excise

Reversing of lapsed cenvat credit - Rule 11(3) of CCR, 2004 - stipulation of lapsing is included in Clause (ii) and not in Clause (i). These two clauses are separated by....
March 7, 2020 Case Laws Central Excise

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the......
March 7, 2020 Case Laws Central Excise

Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from......
March 7, 2020 Case Laws VAT and Sales Tax

Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it......
March 7, 2020 Case Laws VAT and Sales Tax

Refusal to issue Form C - Respondents have sought to withhold furnishing of Form-C till the Petitioners resumes payment of installments as undertaken. Prima facie, we......
March 7, 2020 Case Laws Indian Laws

Termination of Chanda Deepak Kochhar from the Bank - ICICI is a private body. It is not an instrumentality of the State. It receives no public funding. Service......
March 7, 2020 Case Laws Income Tax

R&D expenses incurred for partnership firm - Since the assessee is holding 97.5% of share in the partnership firm, SPI it becomes the duty of the assessee to promote the....
March 6, 2020 Circulars Companies Law

Extension of the last date of filing of Form NFRA-2 - Circular
March 6, 2020 Circulars Companies Law

Filing of forms in the Registry (MCA-21) by the Insolvency Professional (Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator) appointed......
March 6, 2020 Act Rules FEMA

See Regulation 4 - Permissible foreign exchange derivative contract - - Schedule I of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS)......
March 6, 2020 Act Rules FEMA

Permission to enter into a foreign exchange derivative contract - Regulation 4 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended
March 6, 2020 Act Rules FEMA

Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended
March 6, 2020 Case Laws GST

Classification of services - services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME - Pure services or Composite Supplies? -......
March 6, 2020 Case Laws GST

‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in....
March 6, 2020 Case Laws GST

Classification of goods - Non-woven PP Rice Bags / Sacks - applying the Explanation of HSN to Heading 6305, the product is classifiable under Chapter Heading 6305 3300. - AAR
March 6, 2020 Case Laws GST

Exemption from GST - Pure services - selling of space/ time for advertisement in print media in case of advertising companies - Supply of service viz. "Sale of Space for....
March 6, 2020 Case Laws GST

Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be......
March 6, 2020 Case Laws GST

Registration of FIR without any specific order under GST - Tax evasion - bogus firms - preparing and issuing false documents / invoices - The submission of the learned......
March 6, 2020 Case Laws GST

Profiteering - purchase of a 3BHK Flat in “Aparna Serene Park” - the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as he has......
March 6, 2020 Case Laws Income Tax

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and.....
March 6, 2020 Case Laws Income Tax

Payment of interest on share application money - Nature of expenditure - the assessee with an object to increase share capital has incurred expenses in the form of......
March 6, 2020 Case Laws Income Tax

Penalty u/s 271AAA or 271(1)(c) - The penalties u/s 271(1)(c) and 271AAA are attracted in different situations and both are mutually exclusive. Having initiated the......
March 6, 2020 Case Laws Income Tax

Taxation of surrendered income - taxability u/s 115BBE - the assessee had given complete explanation regarding the source of entries recorded in the diary, which were......
March 6, 2020 Case Laws Income Tax

TP Adjustment - comparable selection - Exclusion of government companies - Because of the absence of the profit motive and discharge of the social obligations, the......
March 6, 2020 Case Laws Customs

Import of Ilmenite from other countries by the petitioner in any manner including discharge, transportation, storage and usage thereof - whether the MMDR Act applies to.....
March 6, 2020 Case Laws Customs

Amendment in shipping bills - inadvertant mistake made in the bills - Grant of Merchandise Exports from India Scheme (MEIS) benefit - Benefit allowed, subject to......
March 6, 2020 Case Laws Customs

100% EOU - failure to achieve positive Net Foreign Earnings (NFE) - debonding of unit - in terms of Section 15 of the Act, the appellant is liable to pay duty at the......
March 6, 2020 Case Laws Customs

Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of......
March 6, 2020 Case Laws Customs

Continuation of suspension of CHA license - time limitation for issuance of notice - if the time limit under regulation 17(1) for issuance of the notice has not been......
March 6, 2020 Case Laws Customs

Confiscation and redemption fine - Policy conditions - Rough Marble Blocks - In case of declared value is less than the floor price, i.e USD 275, the appellant is......
March 6, 2020 Case Laws Customs

Valuation of imported goods - Rough Marble Blocks - the value was enhanced on the basis of policy circular taking the floor price is not sustainable. It is also observed....

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