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Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

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Showing 551 to 572 of 572 Records

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April 1, 2020 Circulars Customs

Facilitation measures of Clearance of Import Cargo due to delay arising in Outbreak of COVID-19 - Trade Notice
April 1, 2020 Circulars Customs

ICES Advisory 10/2020 (Project Imports) — Option to debit duty through Duty Scrips for Project Import BEs - Trade Notice
April 1, 2020 Case Laws GST

Detention of Consignment invoices - the driver of the truck by negligence failed to carry the invoices showing the transaction between the petitioner and the 3rd......
April 1, 2020 Case Laws GST

Interest on delayed refunds - Section 56 of the CGST Act - HC directed the department to pay interest @9% instead of 6% - No case is made out for review of the order......
April 1, 2020 Case Laws GST

Detention of goods alongwith the truck - The proceedings, as on date, are at the stage of show cause notice, under Section 129 of the Central Goods and Services Act,......
April 1, 2020 Case Laws Income Tax

Cessation of liability - Additions u/s. 41(1) - waiver towards outstanding principal loan amount - waiver of outstanding principal loan amount is a capital receipt or......
April 1, 2020 Case Laws Income Tax

Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty......
April 1, 2020 Case Laws Income Tax

Revision u/s 263 - Since assessee is having substantial loss and as per the provision of Chapter-VI, the taxable income has to be adjusted first before applying any......
April 1, 2020 Case Laws Income Tax

Accrual of income - Addition on account of amount kept in Escrow Account - slump sale - The word “accruing” and arising are used to contradistinguish the word “receive”.....
April 1, 2020 Case Laws Income Tax

Nature of interest expenditure - ‘ongoing projects’ - these interest expenses are tax neutral and even if it is added/capitalized to the inventory being unsold stock......
April 1, 2020 Case Laws Income Tax

Addition u/s 40(a)(ia) - Default u/s 201 - non deduction of TDS on freight paid during the year - the freight and cartage charges paid to the transporters are subject to....
April 1, 2020 Case Laws Income Tax

Disallowance of Membership Fees paid to Cricket Club of India - The fact that assessee utilizes the facilities for the purpose of his business and it is brought on......
April 1, 2020 Case Laws Income Tax

Penalty levied u/s 271AAA - allegation of failure to substantiate the manner of undisclosed income derived - assessee has made it clear that additional income is being......
April 1, 2020 Case Laws Income Tax

Penalty u/s 271C - delay in deposit of the TDS in the Government account - where the assessee has made payment of TDS though late, he cannot be held to be in default and....
April 1, 2020 Case Laws Income Tax

Addition on account of capital contributed by one of the partner u/s 69 - if at all the A.O. was not satisfied from the explanation / source of the Partner, then the......
April 1, 2020 Case Laws Income Tax

Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not......
April 1, 2020 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 36(1)(viii) - Insofar as, the second issue of excess allowances of deduction u/s.36 (1)(vii), the assessment order passed by the AO is......
April 1, 2020 Case Laws Income Tax

Addition u/s. 68 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as......
April 1, 2020 Case Laws Customs

Validity of Compounding Order - The Tribunal in so many words has observed that there was no clear proposal in the show-cause notice with regard to imposition of the......
April 1, 2020 Case Laws Customs

Claim of Refund and Interest on Refund - Unjust enrichment - amount claimed as refund was not charged to the profit and loss account but retained in 'receivables'......
April 1, 2020 Case Laws Service Tax

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of.....
April 1, 2020 Case Laws VAT and Sales Tax

Benefit under Samadhan Scheme - denial of benefit on the ground that the Assessee has already paid the tax before making an application under the said Scheme - in the......

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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