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Highlights / Annotations / Catch Notes For May of 2020

Home Highlights May May 2020 Year 2020

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Showing 1 to 50 of 298 Records

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May 31, 2020 Case Laws Income Tax AT

Hostel Fee Income Deemed Charitable, Exempt u/s 11 of Income Tax Act, Not Business Income.
May 31, 2020 Case Laws Income Tax AT

Income from Sale of Development Rights Not Taxable Until Assessee Fulfills Joint Venture Obligations.
May 31, 2020 Case Laws Income Tax AT

Court to Decide if Land Beyond 5km from City is Tax-Exempt Agricultural Land or Taxable Capital Asset.
May 30, 2020 Case Laws Income Tax AT

Taxpayer Challenges TPO's Separate Treatment of Maintenance Services in Transfer Pricing for Software Licenses u/s 92C.
May 30, 2020 Case Laws Income Tax AT

Court Deletes Additions u/s 69B After Questioning DVO's Report on Hotel Building's Unexplained Investments.
May 30, 2020 Case Laws Indian Laws HC

Entities Funded by State-Owned Companies Classified as "Public Authorities" Under RTI Act, Must Meet Transparency Obligations.
May 30, 2020 Case Laws VAT and Sales Tax HC

Property Buyer Challenges Tax Department for Post-Purchase Attachment; Claims Bona Fide Purchase with Encumbrance Certificate.
May 30, 2020 Case Laws VAT and Sales Tax HC

Input Tax Credit Denied: Writ Petitions Dismissed Due to Disputed Facts Involving Canceled Dealer Registrations.
May 29, 2020 Case Laws Income Tax AT

TPO's Rejection of Comparable Profits Method for Arm's Length Price Determination Deemed Legally Unsustainable in India.
May 29, 2020 Case Laws Income Tax AT

Entity's Online Education Activities Qualify for Tax Exemption u/s 11 as Charitable, Equivalent to Traditional Classrooms.
May 29, 2020 Case Laws Income Tax AT

Covid-19 Lockdown Exclusions Suggested for 90-Day Order Pronouncement Rule to Address Pandemic Delays.
May 29, 2020 Case Laws Income Tax AT

AOP's Dividend Exemption u/s 10(34) Upheld; Trust's Legal Status Not Violated Indian Trusts Act.
May 29, 2020 Case Laws Income Tax AT

Tax-Free Income Absent, Section 14A Disallowance Not Applicable; Recalculate Income Excluding Self-Disallowed Amounts.
May 29, 2020 Case Laws Income Tax AT

Section 68 Additions Upheld: Lack of Details on Cash Loans from Friends and Relatives Justifies Tax Decision.
May 29, 2020 Case Laws Income Tax AT

Taxpayer's Rectification Petition u/s 154 Accepted; Error in Tax Return Figures Corrected for Accuracy.
May 29, 2020 Case Laws Income Tax AT

Income Tax Scrutiny Notice Invalid as Issued by Wrong Authority u/s 143(2.
May 29, 2020 Case Laws Service Tax AT

Court Rules No Need to Deduct Unutilized CENVAT Credit in ST-3 Returns; Debiting Required Only for Refund Claims.
May 29, 2020 Case Laws Central Excise HC

Apex Court to Decide on Revenue Authorities' Power to Deny Exemption Under Notification Dated 28.08.1995.
May 29, 2020 Case Laws VAT and Sales Tax HC

Goods Detention and Jurisdiction: Ensuring Single Taxation in Interstate Commerce Under Central Sales Tax Act, 1956.
May 29, 2020 Case Laws VAT and Sales Tax HC

Petitioners Challenge Entertainment Tax on Online Booking, Citing 1939 Tamil Nadu Act's Lack of Internet Provisions.
May 28, 2020 Case Laws GST AAR

Die Not Exported Under IGST Act 2017 Due to Lack of Physical Movement Outside India; Invoice in Foreign Currency Insufficient.
May 28, 2020 Case Laws GST AAR

NCBS not classified as "Government Entity"; higher tax rates apply to hostel construction works contract in Bangalore.
May 28, 2020 Case Laws GST AAR

TDS Provisions Under GST Not Applicable for Payments to Exempt Catering Services by Educational Institutions.
May 28, 2020 Case Laws Income Tax AT

Reassessment Initiated u/s 147 for Alleged Bogus Purchases: AO to Confirm 2% and 5% Additions.
May 28, 2020 Case Laws Income Tax AT

Assessee Challenges Disallowance of Interest Expenses u/s 36(1)(iii) Due to Lack of Evidence on Property Mortgage.
May 28, 2020 Case Laws Income Tax AT

Renovation expenses on leased property not disallowed u/s 40(a)(ia) due to minimal labor payments and TDS rules.
May 28, 2020 Case Laws Income Tax AT

Revenue Recognition Variances in Construction Projects: Unfinished Sales Impact Under ICAI AS-9 Standards.
May 28, 2020 Case Laws Income Tax AT

Unexplained Bank Deposit Suggests Unused Cash Withdrawal; Credit Should Be Given for Withdrawn Amount.
May 28, 2020 Case Laws Income Tax AT

Income Tax Act Section 12AA: Broad Scope of Public Utility Includes Training Government Employees from Diverse Backgrounds.
May 28, 2020 Case Laws Income Tax AT

Debate on License or Registration Fee as Commercial Right u/s 32(1)(ii) for Depreciation Claim.
May 28, 2020 Case Laws Customs AT

Amendment u/s 149 of Customs Act Allowed as Evidence Existed at Export Time; Shipping Bills Adjusted for Rebate.
May 28, 2020 Case Laws Central Excise AT

Transaction Value of Physician Samples Upheld u/s 4 of Central Excise Act.
May 28, 2020 Case Laws Income Tax AT

Section 153A: Properly Allocate Work in Progress to Determine Taxpayer's Undisclosed Income for Each Assessment Year.
May 28, 2020 Case Laws GST NAPA

Real Estate Firm Violated Section 171 of CGST Act by Not Passing 11.90% ITC Benefit to Customers (July 2017-March 2019.
May 27, 2020 Case Laws GST AAR

Kraft Paper Honeycomb Board Classified Under Tariff Heading 48089000 for Goods Classification Purposes.
May 27, 2020 Case Laws GST AAR

Retrofitted Two-Wheeler Stays Classified as Scooter Under Heading 8711 20 19 Despite Modifications for Tax Purposes.
May 27, 2020 Case Laws Income Tax AT

Interest on Delayed Agricultural Income Tax Exempt u/s 10(1), Not Allowable u/s 36(1)(iii.
May 27, 2020 Case Laws Income Tax AT

Unpaid Service Tax Disallowed u/s 43B: Collected Tax Must Be Paid Before Filing Deadline to Avoid Penalties.
May 27, 2020 Case Laws Income Tax AT

Court Overturns Allegations of Suppressed Clay Production; No Evidence of Unpaid Royalties Found in Mining Case.
May 27, 2020 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Overturned as Assessee Proves Higher Charges on Advances to Partners.
May 27, 2020 Case Laws Income Tax AT

Penalty for Non-Filing Report u/s 271BA Dismissed; No International Transactions Found with Alleged Associated Enterprise.
May 27, 2020 Case Laws Income Tax AT

Authorities Incorrectly Tax Anticipated Profits from Development Agreement; No Business Income Accrued for Assessment Year.
May 27, 2020 Case Laws Income Tax AT

Court Rules Invalid Reopening of Assessment: AO Lacked "Reason to Believe" and Missed Scrutiny Deadline u/s 147.
May 27, 2020 Case Laws Customs AT

Confiscated Imports Cleared: Stickers for MRP Allowed Pre-Customs Under Legal Metrology Act Compliance Rules.
May 27, 2020 Case Laws SEBI AT

SEBI's Seven-Year Delay in Proceedings Not Grounds for Dismissal Due to Lack of Prejudice Caused.
May 27, 2020 Case Laws Insolvency and Bankruptcy AT

New Amendment to I&B Code Extends CIRP Timeline to 330 Days, Including Judicial Intervention Time.
May 26, 2020 Case Laws Income Tax AT

Section 14A: Disallowance Applies Only to Shares Yielding Dividends, Not All Stock-in-Trade Shares.
May 26, 2020 Case Laws Income Tax AT

Taxation on Unaccounted Purchases: Only Profit Element Taxed at 10% When No Unaccounted Stock Found During Survey.
May 26, 2020 Case Laws Income Tax AT

Bank Charges Allowed as Expenses for Interest Income; Assessee's Claim Accepted, No Revenue Appeal Filed.
May 26, 2020 Case Laws Income Tax AT

Commissioner Errs by Denying Section 12AA Registration Without Verifying Genuineness of Activities; Proper Procedure Overlooked.

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