Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

Filter:

Showing 1 to 50 of 572 Records

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

April 30, 2020 Circulars Customs

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Trade Notice
April 30, 2020 Notifications Companies Law

Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2020 - Notification
April 30, 2020 Case Laws GST

Rate of tax - Benefit Composition Scheme available or not - Supply of services and goods - the applicant is eligible to be in the composition scheme under section 10 of.....
April 30, 2020 Case Laws GST

Levy of GST - selling of religious books - Classification of goods - The printed books are covered under the HSN Code 4901 10 10 - Covered by the exemption notification.....
April 30, 2020 Case Laws GST

Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be....
April 30, 2020 Case Laws GST

Classification of services - Healthcare Services or not - Human Leukocyte Antigen (TILA) testing services performed by the overseas laboratory outside India on the Human....
April 30, 2020 Case Laws GST

Classification of goods - rate of tax - sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units - . The present......
April 30, 2020 Case Laws GST

Levy of GST - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to......
April 30, 2020 Case Laws GST

Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved....
April 30, 2020 Case Laws Service Tax

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemicals - interpretation of.....
April 30, 2020 Case Laws Income Tax

Exemption u/s 11 - entitled to registration as Charitable Trust u/s 12AA read with Section 80G - the Income Tax Act, 1961 does not make any distinction with regard to......
April 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.
April 30, 2020 Case Laws Income Tax

Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific....
April 30, 2020 Case Laws Income Tax

Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the....
April 30, 2020 Case Laws Income Tax

Characterization of income - One time membership entrance fees as one time membership fees for life time membership of club (15 years) - membership fee received is......
April 30, 2020 Case Laws Income Tax

LTCG for investment in REC Bonds - Computation of capital gain - The liabillity of long term capital gains cannot differ between the co-owners of a property. Even though....
April 30, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Payment of advances to the assessee against purchase of land - these transactions are towards business and commercial purpose and there is....
April 30, 2020 Case Laws Income Tax

Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount.....
April 30, 2020 Case Laws Income Tax

Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is.....
April 30, 2020 Case Laws Income Tax

Revision u/s 263 - the assessment framed u/s 143(3) was after detailed enquiries and verification and merely because the assessment order is silent, the same cannot be......
April 30, 2020 Case Laws Income Tax

Estimation of income - on-money received by the assessee on booking of flats and shops - only element of income embedded in the on-money received by the assessee for......
April 30, 2020 Case Laws Income Tax

Deduction u/s. 80IB on the cancellation charges - when the assessee sells the apartments subsequently in later years which were cancelled by the buyers in earlier years.....
April 30, 2020 Case Laws Income Tax

Business promotion expenses - the expenses incurred by the assessee towards distribution of gold coins/certificates etc., for promoting its business through a......
April 30, 2020 Case Laws Income Tax

Addition u/s 50C - Capital Gains - For the purposes of third proviso to S. 50C(1) of I.T.Act; the valuation of the property by DVO has no relevance; and what is material....
April 30, 2020 Case Laws Customs

Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the......
April 30, 2020 Case Laws Service Tax

Classification of Services - Summing up the demand on account of stevedoring services and by inclusion of transportation charges under the category of CHA services is......
April 30, 2020 Case Laws Service Tax

Refund of Swachh Bharat Cess - the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat......
April 30, 2020 Case Laws Central Excise

Demand of CENVAT Credit by invoking extended period of limitation since process is not amount to manufacture - the erroneous payment of the appellant made as central......
April 30, 2020 Case Laws VAT and Sales Tax

Withholding of refund of GST - Sec.33-E and 33-F of the APGST Act give 6 months time to the respondents to complete the verification and the authorities cannot with hold....
April 30, 2020 Case Laws Indian Laws

Arbitration application - the respondent failed to participate in the proceedings before the Arbitrator and did not raise any submission that the Arbitrator did not have....
April 29, 2020 Circulars DGFT

Clarification with respect to application for Free Sale and Commerce certificate - Trade Notice
April 29, 2020 Notifications GST

Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 - Notification
April 29, 2020 Case Laws Income Tax

Doctrine of mutuality - Exemption from taxability - The doctrine of mutuality bestows a special status to qualify for exemption from tax liability. It is a settled......
April 29, 2020 Case Laws Income Tax

Deferred Revenue expenditure disallowance - The advertisement and sales promotion is the necessity of the business and thus, an integral part of the business activity.......
April 29, 2020 Case Laws Income Tax

Addition on loose papers impounded during the survey proceedings - AO had not been able to substantiate that there was really any other project running at the same time,....
April 29, 2020 Case Laws Income Tax

Deduction u/s 80-IA - Assessee not filed form No.10CCB alongwith return of income in original assessment proceedings - the audit report furnished at the time of......
April 29, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - incriminating material found in search or not? - all the facts were disclosed in the ITR or books accounts maintained, prior to......
April 29, 2020 Case Laws Income Tax

Unexplained money u/s 69A - assessee had not maintained books of account that is why he opted for 8 per cent income as per section 44AD - Argument of the revenue that......
April 29, 2020 Case Laws Income Tax

Write off of receivables on discontinuation of joint venture (JV) - assessee had duly complied with the provisions of section 36(2) of the Act. It is not in dispute that....
April 29, 2020 Case Laws Income Tax

Nature of interest expenditure - since the loan had been raised for purchase of the shares of subsidiary company so as to enable the assessee company to acquire the......
April 29, 2020 Case Laws Income Tax

Penalty u/s 271D - receipt of deposit of loan or repayment of the same otherwise than banking channel - adjustments through journal entries - the assessee’s case is......
April 29, 2020 Case Laws Income Tax

Reopening the Assessment u/s 147 - period of limitation - Limitation under sub-Section 2 to Section 150 will apply only when the limitation had already expired by the......
April 29, 2020 Case Laws Companies Law

Striking off the name of the petitioner company from the Registrar of Companies - If it makes an application under Section 248 (c), then the Registrar will have to......
April 29, 2020 Case Laws Central Excise

Validity of changes brought in Rule 6(3) (i) of Cenvat Credit Rules, 2004 - the Tribunal erred in not appreciating the significant change brought in Rule 6(3) of Cenvat.....
April 29, 2020 Case Laws Service Tax

Refund of Service tax - amount was paid under protest - time limitation - Tribunal held that appellants are not liable to pay service tax vide order issued on 16.11.2016....
April 29, 2020 Case Laws Customs

Refund of SAD - Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating......
April 29, 2020 Case Laws Customs

Valuation of import goods - automobile parts - requirement of affixing of ‘retail selling price’ - Such goods when routed through channels for industrial/institutional......
April 29, 2020 Case Laws Customs

Confiscation - Imposition of redemption fine and penalty - claim of drawback for export of ‘ready-made garments - Valuation of export goods - Even though the factum of......
April 29, 2020 Case Laws Central Excise

100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand......
April 28, 2020 Case Laws Service Tax

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography......

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

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

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

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

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

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

↑Top