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Highlights / Annotations / Catch Notes For May of 2020

Home Highlights May May 2020 Year 2020

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Showing 251 to 298 of 298 Records

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May 5, 2020 Case Laws GST

Impermissibility to levy cess in terms of the provisions of Section 21 of the Act, 1972 in view of the advent of GST - Mere existence of a prima facie case is not......
May 5, 2020 Case Laws Income Tax

Estimation of gross profit - There is a change in the business model of the assessee as compared to the previous year which has apparently escaped the attention of the......
May 5, 2020 Case Laws Income Tax

Deduction u/ 80IC - AR submitted that assessee has been claiming deduction under section 80-IC since A.Y. 2011-12 and the same has never been disallowed - principles of.....
May 5, 2020 Case Laws Income Tax

Addition being the income admitted during the search action - Information contained in the seized documents are just the information without any support and therefore no....
May 5, 2020 Case Laws Income Tax

Assessment u/s 153A - determination of undisclosed income - The observations made in the judgment contrasting the provisions of determination of undisclosed income under....
May 5, 2020 Case Laws Direct Taxes

Benami transaction - Whether the plaintiff is a fictitious person? - If an agreement to sale suffers from the vice of benami transaction within the meaning of section......
May 5, 2020 Case Laws Customs

Imposition of penalty on Customs Broker (CB) - non-declaration/concealment of goods - When the importer consciously conceals certain facts from the Customs Broker, it......
May 5, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - existence of debt and dispute or not - Admittedly, the Adjudicating Authority under the ‘I&B’ Code is not a ‘Court.....
May 5, 2020 Case Laws Service Tax

Imposition of penalty u/s 78 - The appellant have given a cogent explanation for the tax short paid, that they were not having competent staff and as such some errors......
May 5, 2020 Case Laws Indian Laws

Freedom to criticise or contempt of court - on going through all the written arguments and the pleadings, other than saying that the Judges had misinterpreted the......
May 4, 2020 Circulars Customs

Provisional Clearance of Goods under India’s Trade Agreements - Order-Instruction
May 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reasons to believe - Information has to be such as is contemplated in the Explanation 1 to section 147 of the Act. In the......
May 4, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - the assessee is required to provide all details regarding Constitution of its members, funds received and utilized towards......
May 4, 2020 Case Laws Income Tax

Income accrued in India - the salary earned by the assessee in respect of services rendered in Australia for the period 31.08.2014 to 31.03.2015 is taxable only in Australia
May 4, 2020 Case Laws Income Tax

Taxability of dividend income and other income in the hands of the assessee - The assessee was all along getting returns only in the form of dividend and had never......
May 4, 2020 Case Laws Direct Taxes

Benami transaction - Prohibition - where it has been asserted that the suit premises was purchased in the name of the respondent No.1, but from the exclusive......
May 4, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limitation - notwithstanding the fact that the Corporate Debtor has not raised the issue of limitation and in effect abandoned the plea before.....
May 4, 2020 Case Laws Central Excise

Classification of goods - car matting - As the subject-goods come under the chapter-heading 570390.90, and the other entry under the same Chapter forming the subject of.....
May 2, 2020 Case Laws Income Tax

Income accrue or arise in India - Revenue from playing of the matches in India - DTAA - Payments made to the Non- Resident Sports Associations in the present case......
May 2, 2020 Case Laws Income Tax

Capital gain arising out of transfer of property - Agreement of Sale cum GPA and handing over of the possession - Except being described as the Vendor, the assessee is......
May 2, 2020 Case Laws Income Tax

Validity of assessment - no notice u/s 143(2) issued by the AO who passed the assessment order - change of jurisdiction - Notice was issued by the AO having original......
May 2, 2020 Case Laws Income Tax

Deduction u/s 80IC - Since in the present case the fact that the assessee had undertaken substantial expansion is not disputed, the assessee, we hold, is entitled to......
May 2, 2020 Case Laws Income Tax

Conversion of limited scrutiny into complete scrutiny assessment u/s 143(3) - where the Assessing officer has taken up fresh issue without converting limited scrutiny to....
May 2, 2020 Case Laws Income Tax

Characterization of Income - Electricity duty exemption - revenue receipt OR Capital receipt - Assessee had not received any benefit by way of adjustment or......
May 2, 2020 Case Laws Income Tax

Deduction u/s 80IC - @ 25 % OR 100% - Claim during the 7th year - even when an old unit completes substantial expansion, such a unit also becomes entitled to avail the......
May 2, 2020 Case Laws Insolvency and Bankruptcy

Validity of Garnishee Order - CIRP proceedings are ongoing - failure to deposit taxes - resolution plan approved - the State Government was never involved in the......
May 2, 2020 Case Laws Income Tax

Levy of late filing fees u/s.234E - assessee filed the TDS return for the respective quarters belatedly - Only the assessee did not comply the provisions of Section 234E....
May 2, 2020 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Entertainment of Lodging of the claim of the Home Buyers - Resolution Professional (RP) rejected the claim - The lodging of the claim with the......
May 2, 2020 Case Laws Indian Laws

Payment of Gratuity - percentage of Basic Salary adjusted towards Gratuity - the appellant was right in going by the provisions of the Act in the present matter and by......
May 2, 2020 Case Laws Indian Laws

Enforcement of an arbitral award titled as “Put Award” - enforcement of a foreign award - Whether Put option deed is unenforceable and illegal under the provisions of......
May 1, 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
May 1, 2020 Circulars Customs

Extension of time limits under the Customs Act,1962 and Rules and Regulations issued there under - Trade Notice
May 1, 2020 Case Laws Income Tax

Refunds along with interest u/s 244A - Processing of ITR u/s 143 - Adjustment of refund with the dues - Since the statute now envisages exercise of power of withholding.....
May 1, 2020 Case Laws Income Tax

Assessment u/s 153A - Section 153A of the Act was attracted and accordingly, assessment u/s 153A read with Section 143(3) of the Act had been framed. Since the search......
May 1, 2020 Case Laws Income Tax

Refund of interest u/s 201(1A) - Any payment of TDS by the deductor in respect of payment made to deductee-petitioner will entitle the deductee to get back such TDS with....
May 1, 2020 Case Laws Income Tax

Dismissal of appeal filed by the Revenue - non obtaining approval of the committee on dispute constituted by the Central Govt. - Matter restored before the ITAT to hear.....
May 1, 2020 Case Laws Income Tax

Benefit of carry forward of losses - failure to file the return of income on time. - assessee does not have a proper case for availing the benefit of carry forward loss.....
May 1, 2020 Case Laws Income Tax

Claim of foreign exchange fluctuation loss - ECB was availed for the purpose of expansion of three existing industrial units, hence, not on capital account and further......
May 1, 2020 Case Laws Income Tax

Long Term Capital Gain - sale of property - diversion of income due to overriding title - whether the sale of the property has been made directly by the SBI and the sale....
May 1, 2020 Case Laws Income Tax

Deduction u/s. 10(10C) - VRS (Exit Option Scheme) - Employer has deducted tax at source u/s. 192 of the I.T. Act on ex-gratia amount received and the employer has not......
May 1, 2020 Case Laws Income Tax

Refusing to grant recognition u/s 80G - genuineness of the activities for grant of approval u/s 80G[5](vi) cannot be verified - Reasons cited by Ld. CIT(E)(supra), are......
May 1, 2020 Case Laws Income Tax

Deduction u/s 80-IC - telecommunication software development and trading in telecommunication hardware - Though the services agreement is separately entered into by the.....
May 1, 2020 Case Laws Income Tax

Addition u/s 68 - LTCG - it is settled position under the law, that tenancy right is a transferable asset. The assessee received consideration on transfer of said right.....
May 1, 2020 Case Laws Income Tax

Deduction u/s 54F - Clubbing of exempt long term capital gain income of minor children - to find out whether there is any profit or gain chargeable to tax u/s 45(1), the....
May 1, 2020 Case Laws Customs

Export of Carpets - generation of wrong documents, due to defects in software - mis-description of value as well as quantity of goods - The appellant on being pointed......
May 1, 2020 Case Laws Customs

Smuggling - Silver Granules - foreign origin goods - The meaning of bullion thus does not take away platinum, gold or silver in the form of grains/granules. Thus,......
May 1, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Corporate Debtor failed to make repayment of its debt - Whether the debt is beyond 3 years from the date of......
May 1, 2020 Case Laws Service Tax

Club and association Service - co-operative society - suppression of facts or not - time limitation - the bonafide belief of the appellant is established - the entire......

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