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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 2401 to 2450 of 6863 Records

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March 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - validity of FIR by the Accused against the complainant - when the impugned FIR is nothing but an abuse of process of law and to....
March 2, 2021 Case Laws VAT and Sales Tax

Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to......
March 2, 2021 Case Laws Customs

Classification of imported goods - betel nut (Areca-nuts) - classified under CTH 21069030 or under CTH 08028010? - prohibited goods or not - Since the import goods are......
March 2, 2021 Case Laws Service Tax

CENVAT Credit - duty paying documents - the main allegation is that the description of services in the documents on which credit has been availed is not correct - At......
March 2, 2021 Case Laws Central Excise

Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department......
March 1, 2021 Case Laws GST

Seeking direction to the respondents to extend the periodicity of filing of annual returns in the State of Maharashtra in COVID-19 pandemic situation - we do not find......
March 1, 2021 Case Laws Customs

Benefits under the MEIS denied - denial solely on the ground of a seeming technical error especially when the eligibility of the writ-applicant is not disputed - It is a....
March 1, 2021 Case Laws Income Tax

Assessment u/s 153A - Bogus LTCG - statement recorded in search action against a third person - the Assessee had no opportunity to cross-examine the said witness, but......
March 1, 2021 Case Laws Income Tax

Unexplained cash deposits u/s. 68 - receipt of gift from the relatives - Once the confirmation letter was filed by the assessee from Donor, the burden cast upon assessee....
March 1, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(b) - default and non-compliance to the notice issued u/s. 142(1) - in the facts and circumstances of the case and in view of Section 273B of the Act.....
March 1, 2021 Case Laws Income Tax

Conversion of limited security to complete security - If the A.O. of the view that there is a potential escapement of income, he may convert the limited scrutiny in to......
March 1, 2021 Case Laws Income Tax

Genuineness of Expenses - hire charges paid to trucks - In the instant case also, in assessment year 2013-14, the assessee has shown net profit @ 3.08%, which was......
March 1, 2021 Case Laws Income Tax

TP Adjustment - benchmarking export of finished goods to associated enterprises - There are significant differences in the sales made by the assessee to its AEs and......
March 1, 2021 Case Laws Income Tax

Management Service Agreement ("MSA") to its subsidiaries - the majority of the services are technical in nature and the remaining one are in the area of consultancy.......
March 1, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - AO should not have issued notice without satisfying the condition precedent as laid down in clause (b) of section 149(1) of....
March 1, 2021 Case Laws Income Tax

Interest expenditure - assessee had availed loan at the interest rate of 12% p.a., whereas, it has advanced loan to a sister concern by charging 9% interest p.a - The......
March 1, 2021 Case Laws Income Tax

Addition u/s 56(2)(b)(viib) - rejecting the justification of Share Premium on the basis of Discounted Cash Flow (DCF) method - Observation of the Ld. CIT (A) that the......
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......

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Latest Circulars

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...