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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

Addition u/s 68 - Disallowance of gift received from father and brother - the agricultural income disclosed by them cannot be disputed unless some facts emerged that......
August 5, 2020 Case Laws Income Tax

LTCG - Claim of deduction u/s. 54F - Even before us at this stage, the assessee has not produced any evidence to prove that she had invested in another residential house....
August 5, 2020 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - AO never had occasion to verify various claims made by the assessee in the return of income - When in the course of......
August 5, 2020 Case Laws Customs

Revocation of Custom Broker license - forfeiture of security amount - imposition of penalty - the impugned order is bad for not complying with the mandate of Section......
August 5, 2020 Case Laws Insolvency and Bankruptcy

Vires of Section 196 of the IBC - power of IBBI to levy fees on IP - excessive delegation - The IBBI does provide significant services, including in relation to IPs and.....
August 5, 2020 Case Laws Central Excise

Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be......
August 5, 2020 Case Laws Income Tax

Capital gain computation - stamp duty valuation - when the date of agreement fixing the amount of consideration and the date of registration of the property being the......
August 4, 2020 Case Laws GST

Classification of supply - Works Contract or not - whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution......
August 4, 2020 Case Laws Income Tax

Exemption u/s 11 - denying registration u/s. 12AA and denial of approval u/s. 80G - Charitable activity u/s 2(15) - the genuineness of the society stands established by.....
August 4, 2020 Case Laws Income Tax

Higher depreciation on UPS - assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals - UPS is an essential part of computer......
August 4, 2020 Case Laws Income Tax

Disallowance u/s. 40A(3) - payments made through bearer cheques/in cash to the suppliers against supply of grits - AO estimated the GP/income after rejecting books of......
August 4, 2020 Case Laws Service Tax

Duplication of demand by issuing two show cause notices (SCN) for the same period - Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (SVLDRS) - The Dispute......
August 4, 2020 Case Laws VAT and Sales Tax

Assessment in the name of merged company - MAPL had been merged with the petitioner, MEPL - the 1st respondent, who is the Assessing Officer of the MAPL, ought to have......
August 3, 2020 Case Laws GST

Petition for Granting Bail - Clandestine manufacturing and sale of pan masala without payment of GST - alleged evasion of tax - It is argued that the petitioners have......
August 3, 2020 Case Laws Income Tax

Addition u/s 10B for not bringing back convertible foreign exchange of export sale within the extended time - the veracity of the claims needs to be examined on the......
August 3, 2020 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(i) - addition made/sustained by the AO/CIT(A) u/s 40(a)(i) for not deducting the tax at source of payments made for purchase of raw......
August 3, 2020 Case Laws Income Tax

Penalty u/s 271AAB - assessee as a result of search has disclosed an income in the return filed in response to the notice issued under section 153A - There was no......
August 3, 2020 Case Laws FEMA

Permission for Direct Investment in certain cases - direct investment in joint venture or wholly owned subsidiary outside India - It was for the respondent/RBI to......
August 3, 2020 Case Laws Service Tax

Benefit of SVLDRS - the petitioner not having filed the returns in electronic form within the period specified in the statute, cannot now be heard to contend that he can....
August 3, 2020 Case Laws VAT and Sales Tax

Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form ‘C - Price / rate is inclusive of tax - the rate of CST applicable for the......
August 1, 2020 Case Laws GST

Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and......
August 1, 2020 Case Laws GST

GST fraud - creation of several dummy and non-existent entities to avail bogus Input Tax Credit (ITC) - Bail Application - The Government officials have also been making....
August 1, 2020 Case Laws Income Tax

Effect of amendment to section 40(a)(ia) - Failure to deduct / deposit TDS - Amendment made is effective from 1.4.2005 means it is effective from AY 2005-06 (i.e. FY......
August 1, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Failure to deduct TDS - whether the scope is limited “payable” and not to the amount “already paid” - the expression "payable" is......
August 1, 2020 Case Laws Income Tax

TDS u/s 194C - GTA - once a particular truck was engaged by the appellant on hire charges for carrying out the part of work undertaken by it (i.e., transportation of the....
August 1, 2020 Case Laws Income Tax

Just to take a contrary view in favour of the Revenue, the authorities unneccesarily create a forum for litigation for the assessee by taking different and divergent......
August 1, 2020 Case Laws Income Tax

Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not......
August 1, 2020 Case Laws Income Tax

Computing deduction u/s 10AA - exclusion from export turnover - The issue in the instant case is whether at all expenses were incurred for rendering any of the services.....
August 1, 2020 Case Laws Income Tax

Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are......
August 1, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the......
August 1, 2020 Case Laws Income Tax

Exemption u/s 11 - grant of registration under section 12AA - The word Schedule Cast, backward classes, Schedule Tribe and women and children means if the Trust is......
August 1, 2020 Case Laws Income Tax

Disallowance of bad debt/forfeiture of advance - If there is direct and proximate nexus between the business operation and the loss, or it is incidental to it, then the.....
August 1, 2020 Case Laws Income Tax

Applicability of section 167B - taxing at maximum marginal rate - assessment of AOP - Unambiguous provisions of 167B(2), if income of any member (other than the share of....
August 1, 2020 Case Laws Income Tax

Rejection of books of account u/s 145(3) - non maintenance of stock register was not sufficient for exercising the power of rejecting the books of the assessee. - It is.....
August 1, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - It is a settled position that assessment and penalty proceedings are two separate and distinct proceedings and though reference can be......
August 1, 2020 Case Laws Income Tax

Undisclosed investment - Assessee has given advance for the property which was taken over by assessee’s sister concern and shown by assessee in its balance sheet and......

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