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Highlights / Annotations / Catch Notes For May

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1 ....53 54 55 565758 59 60 61........ 134

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......
May 31, 2019 Notifications Companies Law

Activities that may be included in the Corporate Social Responsibility (CSR) policy. - Schedule VII in the Companies Act, 2013 amended
May 31, 2019 Case Laws Income Tax

Prosecution u/s 276B r.w.s 278B - petitioners have deducted TDS but failed to credit the same to the account of the Central Government within the prescribed time - even.....
May 31, 2019 Case Laws Income Tax

Computation of capital gain - evidence of cost of improvement - claim of the assessee was rightly rejected by authority below in the absence of the bills of material and....
May 31, 2019 Case Laws Income Tax

Exemption u/s 11 - Proviso of section 2(15) - assessee is receiving fees/ subscription as per norms of Gov. of India, profit motive is not visible - activities are......
May 31, 2019 Case Laws Income Tax

Exemption u/s 54EC - can investments spread over two financial years - The provision as contained in section 54EC r/w its proviso would make it clear that the cap is......
May 31, 2019 Case Laws Income Tax

Exemption u/s 54EC - REC Bonds - investment within six months from the date of transfer of the capital asset - assessee has demonstrated that non–investment in REC Bonds....
May 31, 2019 Case Laws Income Tax

Taxability of property held in stock in trade - it is now abundantly clear from Sec. 23(5) that until the completion certificate is not issued by the competent authority....
May 31, 2019 Case Laws Customs

Extension of export obligation period - It is also well settled that the relaxation of the policy is not a matter of right - Sufficient discretion is granted to the......

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H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

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H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

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

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