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Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

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Showing 201 to 250 of 572 Records

1 2 3 456 7 8 9........ 12

April 20, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained investment u/s.69 - The penalty can be justified only if assessee fails to offer an explanation or his explanation is found to be......
April 20, 2020 Case Laws Indian Laws

Interpretation of statute - Dishonor of cheque - enforcement of legal liability towards in Unregistered partnership firm - complaint filed by an unregistered firm u/s......
April 18, 2020 Case Laws Income Tax

Deduction u/s 10-A read with Section 80IA(10) - ITAT allowed the deduction - When huge and voluminous material is produced by the other side, it is only the Original......
April 18, 2020 Case Laws Income Tax

Following orders of the higher appellate authorities to decide the issue - if a bench of a Tribunal on identical facts is allowed to come to a conclusion directly......
April 18, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Penalty cannot attract simply when there is an addition/disallowance is made. There is no concealment of income or furnishing of inaccurate......
April 18, 2020 Case Laws Income Tax

Exemption u/s 11 withdrawn - Anonymous donation - assessee trust has failed to substantiate the donation so received through any credible and verifiable evidence in......
April 18, 2020 Case Laws Income Tax

Scope of limited scrutiny u/s 143 - prior approval and the permission of the PCIT is lacking in the instant case. There was no satisfaction about the merits of the issue....
April 18, 2020 Case Laws Income Tax

Expenditure allowable u/s 37 (1) - disallowance ‘Scholarship Expenses’ - incurred wholly and exclusively for the purpose of the profession of the appellant or not - the.....
April 18, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - in the assessment order, AO has made it clear that penalty proceedings are initiated separately for furnishing......
April 18, 2020 Case Laws Income Tax

TP Adjustment - Upward adjustment of guarantee fee charges - BHPL itself has not claimed it as a deduction from any income and guarantee charges accordingly has been......
April 18, 2020 Case Laws Income Tax

Addition made u/s 69 - unexplained investment - Shortage of rough diamonds means either same were sold outside India of which are available for investment or it has been....
April 18, 2020 Case Laws Income Tax

Addition u/s 68 - Once addition is made in the hands of the investor company for this reason that the source could not be explained by the investor company, it cannot be....
April 18, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Section 65 of the IBC - NCLAT dismissed the appeal on the ground that an objection for admitting application should be raised before NCLT first -......
April 18, 2020 Case Laws Insolvency and Bankruptcy

Recovery of monies due to the corporate debtor under liquidation - Respondent is directed to make the payment of the said amount o within six weeks from the date of the.....
April 18, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Resolution Plan does not appear to have taken care of interest of all stakeholders including Operational Creditors and the decision of.....
April 18, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - - Merely because the 'Corporate Debtor' has disputed the claim by showing that there is certain counter claim, it cannot be held that there is......
April 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - IBC, 2016 is not intended to be substitute to a recovery forum. - The Petitioner failed to point out the claim in......
April 18, 2020 Case Laws Central Excise

Clandestine removal - production capacity of machines - When the position of law is abundantly clear that such examination of the machine can be undertaken at some other....
April 18, 2020 Case Laws Central Excise

Remission of duty - samples which were destroyed in the factory itself - Where the goods are not cleared out of the factory premises but were drawn for testing within......
April 18, 2020 Case Laws Central Excise

Extended period of limitation - CENVAT Credit - exempt goods - the appellant will have to succeed on limitation since the Revenue has not made out a case for invoking......
April 18, 2020 Case Laws VAT and Sales Tax

Reduction of input tax credit (ITC) - If unlimited time period is available to the Revenue for assessment/re-assessment/revision in any case based on a decision rendered....
April 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - Section 138 of the NI Act - Considering the fact that the cheque was issued in the year 1999 and having regard to the other....
April 17, 2020 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Third Amendment Rules, 2020. - Notification
April 17, 2020 Notifications Indian Laws

Sovereign Gold Bond Scheme 2020-21 - Notification
April 17, 2020 Circulars SEBI

Additional relaxations / clarifications in relation to compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015....
April 17, 2020 Circulars DGFT

Allocation of additional quantity of 745 MTRV for export of sugar to USA under Tariff Rate Quota (TRQ). - Public Notice
April 17, 2020 Circulars DGFT

Import of additional quota of Urad (2.5 Lakh MT) for the fiscal year 2019-20. - Trade Notice
April 17, 2020 Case Laws GST

Release of goods - The procedure for compliance of the conditions stipulated u/s 67(6) is literally provided under Section 140 of the Central Goods and Services Tax......
April 17, 2020 Case Laws Income Tax

Addition u/s 41(1) - waiver of unsecured interest free loans taken - since the assessee has not claimed any allowance or deduction in respect of the unsecured loan......
April 17, 2020 Case Laws Income Tax

Depreciation u/s 32 - conversion of partnership firm into private limited company - assessee is entitled to depreciation on the enhanced cost at which the assessee has......
April 17, 2020 Case Laws Income Tax

Penalty u/s 271D - urgency and compulsion to take loan in cash - default u/s 269SS - o justification for accepting loans in cash even through banking channels were......
April 17, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition invoking provision of Section 50C - when in respect of sale of property, matter was referred to DVO to determine sale consideration at a....
April 17, 2020 Case Laws Income Tax

Demand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of the Assessee without realizing that the order u/s.154 of the Act......
April 17, 2020 Case Laws Income Tax

Validity of reopening of the assessment u/s 147 - a perusal of the reasons would indicate that there is no coherence between the information available with the AO......
April 17, 2020 Case Laws Customs

Permission for setting up a 'Software Technology Park' with retrospective date - Having imported goods in October-November 2005 itself without waiting for LOP, writ......
April 17, 2020 Case Laws Customs

The Tribunal is legally enjoined to determine a dispute arising from the relevant tax laws and not as an alternative for administration of the tax system. The effect of.....
April 17, 2020 Case Laws Companies Law

Holding of Directorship in more than the maximum number of companies - continuation in holding such directorship even after one year from commencement of the Companies......
April 17, 2020 Case Laws Central Excise

Valuation - deduction of discounts - though the availability of the discounts was known at the time of clearance of the goods, these were quantified later but are to be.....
April 17, 2020 Case Laws VAT and Sales Tax

Stock Transfer - failure to furnish Form F - Infrastructure construction - Transfer of equipments and machineries from one site to other site between States - it does......
April 16, 2020 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
April 16, 2020 Notifications Customs

Seeks to extend anti-dumping duty on import of Acetone originating in or exported from Korea RP, Saudi Arabia and Chinese Taipei till 14th October, 2020. - Notification
April 16, 2020 Circulars SEBI

Relaxation in time period for certain activities carried out by depository participants, RTAs / issuers, KRAs, stock brokers - Circular
April 16, 2020 Case Laws Income Tax

Bogus purchases - When the AO has not doubted the sales declared by the assessee and merely rejecting the purchases is not proper. Assessee must have taken advantage by.....
April 16, 2020 Case Laws Income Tax

Penalty u/s 271AAB - undisclosed income - AO’s action penalizing the assessee qua the said disclosed / duly recorded income is found to be not sustainable therefore. -......
April 16, 2020 Case Laws Income Tax

Penalty levied u/s 271B - delay in getting accounts audited u/s 44AB - Except making a submission of assessee that senior partner was no well, no plausible explanation......
April 16, 2020 Case Laws GST

Confiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - The writ-applicant was directed to appear before the......
April 16, 2020 Case Laws Income Tax

Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged......
April 16, 2020 Case Laws Income Tax

Joint and several liability of partners for tax payable by firm - legality and validity of order passed u/s 188A directing to make payment of the tax arrears as......
April 16, 2020 Case Laws Income Tax

Deduction u/s 10A - Disallowance of deduction u/s 35D of the Act would go to increase profit of the business on which deduction u/s 10A of the Act was to be allowed to......
April 16, 2020 Case Laws Income Tax

Income accrued in India - now when the assessee has been held as an agent of independent status, and the income of M/s Arc Line, Mauritius in the absence of any PE in......

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