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Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

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Showing 101 to 150 of 572 Records

1 234 5 6 7........ 12

April 25, 2020 Case Laws Income Tax AT

Disallowance of commission expenses - the commission was given only for procuring contracts from the railway and such kind of commission for procuring contracts from......
April 25, 2020 Case Laws Income Tax AT

Difference in stock found during the course the survey - addition on the basis of statements recorded during the survey u/s.133A does not empower any IT authority to......
April 25, 2020 Case Laws Insolvency and Bankruptcy Tri

Maintainability of application - initiation of CIRP - what is the terms and conditions of the contract between the parties and the documents substantiating the same,......
April 25, 2020 Case Laws Service Tax AT

Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records......
April 24, 2020 Notifications Money Laundering

Notifies the reporting entities undertake Aadhaar authentication service of the Unique Identification Authority of India - Notification
April 24, 2020 Case Laws GST AAR

Classification of supply - Benefit of exemption / Rate of GST - Hostel accommodation - The daily accommodation services ranging from ₹ 300 to 500 per bed are......
April 24, 2020 Case Laws GST AAR

Classification of services - Leasing of Satellite Transponder - the rate of tax applicable on the service of leasing of the satellite transponders shall be the same as......
April 24, 2020 Case Laws GST AAR

Classification of goods - the transponder is a key payload of communication satellite and hence cannot form part of ground segment but is essentially a part of space......
April 24, 2020 Case Laws GST AAR

Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been....
April 24, 2020 Case Laws GST AAR

Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a......
April 24, 2020 Case Laws GST AAR

Valuation of taxable supply - inclusion of subsidy amount granted to the farmer - It has no bearing on the price and hence on the value of supply made by the applicant......
April 24, 2020 Case Laws GST AAR

Valuation - Input Tax Credit - Purchase and sale of second hand goods being old jewellery - the applicant can claim the input tax credit on such purchases if he is......
April 24, 2020 Case Laws Service Tax HC

Adjustment of Income tax Refund - Recovery of outstanding secured debts - recovery of service tax - priority of claims - n view of Sec.31-B of the Recovery of Debts and.....
April 24, 2020 Case Laws Income Tax AT

Correct head of income - Receipt by way of an option agreement cannot be assessed under the head income from house property. Once said receipt is not assessable under......
April 24, 2020 Case Laws Income Tax AT

Exemption u/s 11 - basic aims and objects of the assessee company are to provide educational, intellectual, physical and spiritual development of an individual, family,.....
April 24, 2020 Case Laws Income Tax AT

Levy of penalty u/s 271(l)(c) - additional income disclosed due to search and survey at the premises - wherein the returned income has been accepted, penalty cannot be imposed - AT
April 24, 2020 Case Laws Insolvency and Bankruptcy Tri

Liquidation of Corporate Debtor - sections 33(1), 33(2) and 34(1) of the IB Code, 2016 - this Adjudicating Authority cannot question the wisdom of the CoC and their......
April 24, 2020 Case Laws Central Excise AT

CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair......
April 24, 2020 Case Laws VAT and Sales Tax HC

Best Judgement Assessment - rejection of books of accounts - Though the Tribunal has recorded that the books of accounts were duly presented when the show cause notice......
April 24, 2020 Case Laws Indian Laws SC

The provisions of NDPS Act are required to be interpreted keeping in mind the object and purpose of NDPS Act; impact on the society as a whole and the Act is required to....
April 23, 2020 Notifications Money Laundering

Verification of identity by reporting entity - Notification
April 23, 2020 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) Amendment Rules, 2020. - Notification
April 23, 2020 Circulars SEBI

Review of provisions of the circular dated September 24, 2019 issued under SEBI (Mutual Funds) Regulations, 1996 due to the COVID - 19 pandemic and moratorium permitted.....
April 23, 2020 Circulars SEBI

Relaxation in Regulation 24(i)(f) of the SEBI (Buy-back of Securities) Regulations, 2018 due to the COVID 19 pandemic - Circular
April 23, 2020 Circulars DGFT

Procedural details pursuant to Notification No. 57/2015-20 dated 31.03.2020 and Public Notice 67/2015-20 dated 31.03.2020- Extensions in Import Validity period and......
April 23, 2020 Case Laws Central Excise SC

Doctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Such an exemption by its very nature is susceptible of being revoked or....
April 23, 2020 Case Laws GST AAAR

Exempt supply/Non-GST supply - Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the consignment note by the Appellant Transporter....
April 23, 2020 Case Laws GST AAAR

Exemption form CGST and SGST - GTA services - transportation activities - composite contracts or not - divisibility of contracts - Transportation services provided by......
April 23, 2020 Case Laws GST HC

Liability of Interest u/s 50 of CGST Act - though the liability of interest is automatic, but the same is required to be adjudicated in the event an assesse disputes the....
April 23, 2020 Case Laws GST HC

Grant of interim bail on the prevalent condition of spread of COVID-19 Virus - evasion of payment of GST - Since the Nabha Jail already stands decongested and there is......
April 23, 2020 Case Laws GST HC

Demand of Interest u/s 50 of CGST Act without issuing show cause notice (SCN) - Consequence of demanding interest and non-payment thereof is very drastic - impugned......
April 23, 2020 Case Laws Income Tax AT

Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the......
April 23, 2020 Case Laws Income Tax AT

Extension of Stay - delay in non-disposal of appeal - delay in non-disposal of the appeal is not attributable to the assessee. Hence the balance of convenience lies in......
April 23, 2020 Case Laws Income Tax AT

Undisclosed income - set off of shares business loss against the undisclosed income - even if that claim is not substantiated, even then the income can be classified......
April 23, 2020 Case Laws Income Tax AT

Gifts receipt - benefit or perquisite within meaning of section 28(iv) as business income - whenever an amount is paid as personal gift for personal qualities of......
April 23, 2020 Case Laws Income Tax AT

Levy of penalty u/s.271B - belated submission of tax audit report - Admittedly, tax audit report was filed alongwith return filed in response to show cause notice issued....
April 23, 2020 Case Laws Income Tax AT

Additions u/s. 9(i)(vi) - transfer of technology fee as royalty or technical fee - In the absence of any findings from the Revenue that the Acqueon Technologies Ltd Inc.....
April 23, 2020 Case Laws Income Tax AT

Revision u/s 263 - AO is only required to write decision on contentious issues placed before him and not to write decision on the issues on which sufficient enquiry was.....
April 23, 2020 Case Laws Income Tax AT

Condonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for......
April 23, 2020 Case Laws Customs AT

Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the....
April 23, 2020 Case Laws Companies Law HC

Constitutional validity of section 140(5) of the Companies Act, 2013 - violation of Article 14 and 21 of the Constitution of India - invocation of the section against......
April 23, 2020 Case Laws Central Excise HC

CENVAT Credit - inputs and input services used in the power plant - The Tribunal while allowing the appeal of the assessee relied upon its own order passed in the case......
April 23, 2020 Case Laws VAT and Sales Tax HC

Garnishee Order - Initiation of Coercive action for recovery of the disputed tax and penalty - wherever there is a provision for grant of stay in an appeal or higher......
April 23, 2020 Case Laws VAT and Sales Tax HC

Classification of goods - Bio Marine - Ecornax - Zoonami - The order of the Assessing Authority is completely bereft of any facts at all in support of his conclusion......
April 22, 2020 Circulars Income Tax

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular
April 22, 2020 Circulars GST - States

Clarification on refund related issues. - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of WBGST Act read with rule 41(1) of WBGST Rules - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal. - SGST
April 22, 2020 Circulars Companies Law

Holding of annual general meetings by companies whose financial year has ended on 31st December, 2019 - Circular

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F: Applicable GST Rate on Freight Charges for Export of Goods

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F: GST / Service Tax on Area Given under Joint Development Agreement

N: Securities and Exchange Board of India (Investment Advisers) (Second A...

A: Overlapping Jurisdiction Between Central and State Tax Officers

A: RECENT DEVELOPMENTS IN GST

A: Top MSME Benefits Every Entrepreneur Should Know in 2024

A: An order cannot go beyond the SCN

N: Securities and Exchange Board of India (Research Analysts) (Third Amen...

F: Whether ITC is to be reversed on Inputs if Finished Goods billed but n...

N: Securities and Exchange Board of India (Mutual Funds) (Third Amendment...

N: Notification to specify the manufacturing processes and other operatio...

H: Penalty not automatic for audit report delay; 'reasonable cause' excus...

H: Tax authorities' arbitrary order quashed for disregarding reply withou...

H: Industrial units in Sikkim seek clarity on eligibility for budgetary s...

H: Tax authorities can audit businesses anytime to ensure GST compliance.

H: Tax notice upheld; State Tax officers empowered under IGST Act; Revenu...

H: Non-consideration of challenge to show-cause notice & lack of reasonin...