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Highlights / Annotations / Catch Notes For August of 2020

Home Highlights August August 2020 Year 2020

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Showing 301 to 336 of 336 Records

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August 5, 2020 Case Laws Income Tax AT

Section 68: Gifts from Family Disallowed Without Proof of Agricultural Income Validity; Ration Card Not Financial Status Indicator.
August 5, 2020 Case Laws Income Tax AT

Assessee's Deduction Denied: Insufficient Evidence of Investment in New Residential Property u/s 54F of Income Tax Act.
August 5, 2020 Case Laws Income Tax AT

Reassessment for 2010-11 Upheld: AO Validly Reopened u/s 147 Due to Unverified Taxpayer Claims.
August 5, 2020 Case Laws Customs AT

Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.
August 5, 2020 Case Laws Insolvency and Bankruptcy HC

Court Upholds IBBI's Authority to Levy Fees on Insolvency Professionals u/s 196 of IBC; No Constitutional Violation Found.
August 5, 2020 Case Laws Central Excise AT

Goods Classification: Kaoline and Aluminum Coated Paper under Central Excise Tariff Items 48115900 & 48101390.
August 5, 2020 Case Laws Income Tax AT

Capital Gain Case: AO Must Refer to DVO for Property Valuation if Agreement Date Differs from Registration Date.
August 4, 2020 Case Laws GST AAR

Supply of Machines and Equipment Not a Works Contract Under GST; No Immovable Property Involved.
August 4, 2020 Case Laws Income Tax AT

Educational Society Gains Section 12AA Registration After Proving Charitable Activities; Eligible for Tax Benefits Now.
August 4, 2020 Case Laws Income Tax AT

Assessee Seeks 60% Depreciation for UPS, Arguing It's Integral to Computer Systems Under Tax Rules.
August 4, 2020 Case Laws Income Tax AT

No Additional Disallowance Needed u/s 40A(3) for Cash Purchases Already Included in Income Calculation.
August 4, 2020 Case Laws Service Tax HC

High Court Nullifies Duplicate Tax Demand under Sabka Vishwas Scheme, Upholds Fairness in Interpretation of Provisions.
August 4, 2020 Case Laws VAT and Sales Tax HC

Assessing Officer Erred by Continuing Proceedings Against Non-Existent Company After Merger, Violating Proper Protocol.
August 3, 2020 Case Laws GST HC

Court Grants Bail in Alleged Pan Masala Tax Evasion Case; Finds Justification Without Commenting on Case Merits.
August 3, 2020 Case Laws Income Tax AT

Income Tax Case: Examining Section 10B Addition for Delayed Repatriation of Convertible Foreign Exchange from Export Sales.
August 3, 2020 Case Laws Income Tax AT

Section 40(a)(i) Addition for Non-Resident Payments Without Tax Deduction Deemed Unsustainable and Ordered Deleted.
August 3, 2020 Case Laws Income Tax AT

No Penalty Imposed u/s 271AAB: Income Disclosed Post-Search, No Incriminating Documents Found.
August 3, 2020 Case Laws FEMA HC

RBI Holds Sole Discretion Over Direct Investment in Foreign Ventures; Cannot Delegate to Enforcement Directorate.
August 3, 2020 Case Laws Service Tax HC

Petitioner Ineligible for Manual Filing Under Sabka Vishwas Scheme Due to Late Electronic Return Submission.
August 3, 2020 Case Laws VAT and Sales Tax HC

High Court Orders Refund of Excess Tax Paid Without Form 'C' u/s 8A of CST Act.
August 1, 2020 Case Laws GST HC

Intermediary Services Under GST: Court Upholds Section 13(8)(b) of IGST Act on Export of Services Validity.
August 1, 2020 Case Laws GST HC

Court Denies Bail in GST Fraud Case Involving Fake Entities and Fraudulent ITC Claims, Citing Harm to Public Exchequer.
August 1, 2020 Case Laws Income Tax SC

Supreme Court rules Section 40(a)(ia) amendment inapplicable for consistent TDS defaults; appellant denied 2014 amendment benefits.
August 1, 2020 Case Laws Income Tax SC

Section 40(a)(ia): TDS Deduction Required for Both Paid and Unpaid Amounts, Dismissing "Payable" vs. "Paid" Argument.
August 1, 2020 Case Laws Income Tax SC

Section 194C TDS Applies: Appellant's Truck Hire for Goods Transport Makes Operator a Sub-Contractor Under Income Tax Act.
August 1, 2020 Case Laws Income Tax HC

Authorities Criticized for Ignoring High Court Precedents, Creating Unnecessary Litigation for Taxpayers; Suggested Costs to Deter Behavior.
August 1, 2020 Case Laws Income Tax HC

High Court Clarifies Income Assessment for Defunct Companies: Relevant Year is When Operational, Specifically 2000-01.
August 1, 2020 Case Laws Income Tax HC

High Court Rules Tribunal Erred on Section 10AA Deductions; No Services Rendered Outside India, Excluding Expenses Correctly.
August 1, 2020 Case Laws Income Tax AT

Section 80-IA(4) Deduction Confirmed: Assessee's Development Projects Qualify as Infrastructure, No Ambiguity Found.
August 1, 2020 Case Laws Income Tax AT

Contractor-Developers in Housing Projects Eligible for Deductions u/s 80IA(4), Despite 2007 & 2009 Finance Act Amendments.
August 1, 2020 Case Laws Income Tax AT

Trusts for Marginalized Groups Eligible for Tax Exemption under Income Tax Act Sections 11 and 12AA.
August 1, 2020 Case Laws Income Tax AT

Business Losses Confirmed Deductible: Direct, Proximate Connection to Operations Required, Not Classified as Bad Debts.
August 1, 2020 Case Laws Income Tax AT

Income Tax Act Sec 167B: AOP taxed at maximum rate if any member's income exceeds exemption limit.
August 1, 2020 Case Laws Income Tax AT

Section 145(3) IT Act: Books rejection can't be based solely on missing stock register for small/medium businesses.
August 1, 2020 Case Laws Income Tax AT

Assessing Officer Must Independently Justify Penalty u/s 271(1)(b) Separate from Tax Assessment Proceedings.
August 1, 2020 Case Laws Income Tax AT

Advance for Property Acquired by Sister Concern Not Subject to Addition u/s 69B of Income Tax Act.

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