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Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

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Showing 451 to 500 of 572 Records

1 ....6 7 8 91011 12

April 6, 2020 Case Laws Income Tax

Addition on Statement recorded during the course of survey u/s 133A - assessee itself has accepted the stand disclosed during the course of survey - Profit embedded in......
April 6, 2020 Case Laws Income Tax

Condonation of delay of 884 days - when there is a revision order and an adverse order against the assessee then why the assessee should not have filed the appeal in......
April 6, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional......
April 6, 2020 Case Laws Income Tax

Addition u/s 68 on account of bogus long term capital gain - AO was not justified in rejecting the assessee’s claim of exemption u/s 10(38) of the Act. AO was not......
April 6, 2020 Case Laws Customs

Return of unutilised MEIS Scrips - It was submit that the Director General of Foreign Trade (DGFT) have no power to direct recovery of any amount and that even if an......
April 6, 2020 Case Laws Service Tax

Recovery of service tax - construction of approach roads to weigh bridges - The present roads have been constructed to facilitate the movement of the transport vehicles.....
April 6, 2020 Case Laws Service Tax

Business Auxiliary Service - the revenue cannot claim the benefit of an extended period of limitation - the mere omission to pay tax and the revenue inability to prove......
April 6, 2020 Case Laws VAT and Sales Tax

Input tax credit - Denial of ITC in the hands of purchasing dealer or recovery from the seller for failure to deposit the tax - Prior to amendment and substitution of......
April 6, 2020 Case Laws VAT and Sales Tax

Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which.....
April 6, 2020 Case Laws VAT and Sales Tax

Vires of definition of dealer - validity of Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of TNVAT - Post GST era - Mere apprehension of the petitioner does.....
April 6, 2020 Case Laws VAT and Sales Tax

Rejection of benefits/incentives admissible under the Bihar Industrial Incentive Policy, 2011 - the two arms of the State Government have to act within the stipulation......
April 4, 2020 Act Rules Income Tax

Special provision in respect of newly established undertakings in free trade zone, etc. - Section 10A of the Income-tax Act, 1961 as amended
April 4, 2020 Act Rules Income Tax

Incomes not included in total income [Clause (23D) to Clause (50)] - Various clauses amended - Section 10 of the Income-tax Act, 1961
April 4, 2020 Act Rules Income Tax

Incomes not included in total income - Clause (23C) of Section 10 amended - Section 10(17A) to 10(23C) of the Income-tax Act, 1961
April 4, 2020 Act Rules Income Tax

Certain activities not to constitute business connection in India - Section 9A of the Income-tax Act, 1961 as amended
April 4, 2020 Act Rules Income Tax

Income deemed to accrue or arise in India - Section 9 of the Income-tax Act, 1961 as amended
April 4, 2020 Circulars Income Tax

Order u/s 119 of the Income tax act, 1961 (the Act) regarding submission of Form 15G and 15H for Financial Year 2020-21 - Order-Instruction
April 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - The notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but....
April 4, 2020 Notifications GST

Return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 - Notification as amended
April 4, 2020 Notifications GST

Extension of due date of compliance (on the part of Department as well as Assessee) which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 with some exceptions
April 4, 2020 Notifications GST

Where an e-way bill has been generated u/r 138 of CGST and its period of validity expires during the period 20.03.2020 to 15.04.2020, the validity period of such e-way......
April 4, 2020 Notifications GST

Procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March,.....
April 4, 2020 Notifications GST

Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1 - Notification as amended
April 4, 2020 Notifications GST

Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM......
April 4, 2020 Notifications GST

Seeks to prescribe rate of interest under CGST Act, 2017 - Notification as amended
April 4, 2020 Act Rules GST

Restriction on ITC upto 10% - the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 - FORM GSTR-3B to be......
April 4, 2020 Act Rules GST

Intimation for composition levy - Rule 3 of the Central Goods and Services Tax Rules, 2017 as amended
April 4, 2020 Circulars GST

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - CGST - Circular
April 4, 2020 Circulars FEMA

Rupee Drawing Arrangement – Remittance to the Prime Minister’s Citizen Assistance and Relief in Emergency Situations (PM-CARES) Fund - Circular
April 4, 2020 Case Laws GST

Detention of goods alongwith conveyance - section 129(1) of the GST Act - goods were already released - It is now for the applicant to make good his case that the show......
April 4, 2020 Case Laws Income Tax

Depreciation on Goodwill - inflated value of goodwill - the assessee has followed a different method for accounting goodwill in books of accounts, so as to claim higher.....
April 4, 2020 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - No doubt, the assessee needs to disclose necessary facts with regard to payment of interest for housing loan and receipt of interest......
April 4, 2020 Case Laws Income Tax

Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued.....
April 4, 2020 Case Laws Income Tax

Disallowance of service tax u/s 43B - outstanding statutory liability - The assessee has not routed the outstanding service tax through its profit and loss account but......
April 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - where no order has been passed by the AO deciding the objections filed by the assessee against notice issued under section 148 of the......
April 4, 2020 Case Laws Income Tax

Disallowance on account of membership fee paid to Airport Authority of India - Corporate membership - such expenditure did not bring into existence any benefit of......
April 4, 2020 Case Laws Income Tax

Addition of commission income - estimation commission income of the assessee for 207 days - set off with the income already disclosed by the assessee - the only method......
April 4, 2020 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Principle of Mutuality - NASSCOM - the membership fees received by the assessee from its own members comes within the.....
April 4, 2020 Case Laws Income Tax

Surcharge and Education Cess in the amount of tax charged by the AO under the Double Taxation Avoidance Agreement (DTAA) - Rates as per DTAA cannot be further enhanced......
April 4, 2020 Case Laws Customs

Undervaluation of imports - payment of differential amounts to foreign buyers through Hawala - Once, the statements have been retracted, the onus lies on the Department.....
April 4, 2020 Case Laws Service Tax

BAS - Broadcasting Service or intermediary service - Import of services - Place of provision of services - respondents are ‘surrogate’ providers of ‘broadcasting’......
April 4, 2020 Case Laws Service Tax

Works Contract - contracts entered into with customers for manufacture of elevators that are then erected, commissioned and installed at the site - Denial of benefit of.....
April 4, 2020 Case Laws Service Tax

Management of business consultancy service - Import of legal services relating to arbitration proceedings - reverse charge mechanism - Negative list - taxation of......
April 4, 2020 Case Laws Service Tax

Valuation - repair and servicing of ‘earthmoving equipment’ - free supply of goods by recipient of service - Neither the circulars of Central Board of Excise & Customs,.....
April 4, 2020 Case Laws Service Tax

Rejection of rebate claim - Refund or rebate claim - the denial of rebate on the ground of not opting for refund under Rule 5 of CCR, is not sustainable in law and......
April 4, 2020 Case Laws Service Tax

Principles of natural justice - demand alongwith interest and penalties - In this case the appellant was never asked to provide copy of invoices to verify whether the......
April 3, 2020 Circulars Customs

Measure to facilitate trade during the lockdown period - section 143AA of the Customs Act, 1962 - Circular
April 3, 2020 Circulars DGFT

Acceptance of scanned copies of pre-registration application and other documents by Local Users for REG under the European Union's Generalised System of Preferences......
April 3, 2020 Circulars Customs

Invitation of applications for empanelment of Chartered Engineers for examination/ valuation of second/ old and used machinery/goods etc in the jurisdiction of Air Cargo....
April 3, 2020 Circulars Customs

Customs clearance at Ports/ Dry ports for Cargo Movement and Trade Facilitation on account of Covid-19 virus - Trade Notice

1 ....6 7 8 91011 12

Quick Updates:

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Latest Case Laws

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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

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...

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

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

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,...

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