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Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

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Showing 301 to 350 of 415 Records

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September 8, 2020 Case Laws Income Tax AT

Trust Faces Tax Liability Over Unexplained Cash; Calls for Commissioner to Consider Additional Evidence for Fair Decision.
September 8, 2020 Case Laws Income Tax AT

Appellant Not Required to Deduct Tax on Interest u/s 194A; Gross Receipts Below Section 44AB Limits.
September 8, 2020 Case Laws Income Tax AT

Rajasthan Medical Council Qualifies for Tax Exemption u/s 11, Registration u/s 12AA for Non-Profit Activities.
September 8, 2020 Case Laws Income Tax AT

Interest Disallowance on Inventory Valuation Overturned; Section 145A(A) Does Not Require Interest Inclusion in Inventory Value.
September 8, 2020 Case Laws Income Tax AT

Reassessment Invalid: Officer Can't Reclassify Examined Expenditures as Capital Based on Audit Opinion.
September 8, 2020 Case Laws Income Tax AT

Section 11 Exemption: Infrastructure Development Charges Classified as State Money, Tax-Free Without Finance Department Approval.
September 8, 2020 Case Laws Customs HC

DGFT's Joint Director General cannot review issued orders; only the Director General can u/s 16.
September 8, 2020 Case Laws Customs AT

Customs broker's license suspension overturned due to delay and lack of justification for urgency in over-valuation case.
September 8, 2020 Case Laws Companies Law HC

Section 167(2)(a) Companies Act: Directors' DIN Valid Only During Tenure; No Prior Notice Required for Disqualification.
September 8, 2020 Case Laws Service Tax AT

CENVAT Credit Allowed for Input Services: Hotel Stays, Rent-a-Cab, and Catering Deemed Essential for Output Services.
September 8, 2020 Case Laws Service Tax AT

Refund of Cenvat Credit Approved: Service Not Classified as Intermediary, Qualifies for Export Benefits Under Provision Rules.
September 8, 2020 Case Laws Service Tax AT

Farmers' Seed Multiplication Service Exempt from Tax as Agricultural Extension, Not Scientific Consultancy.
September 8, 2020 Case Laws Central Excise HC

SVLDRS 2019 includes cases with confiscation and redemption fines, offering waivers and immunity per CBIC clarification.
September 8, 2020 Case Laws Indian Laws HC

High Court Rules Dismissal Unjustified Due to Active Pursuit of Case by Complainant Since 2013.
September 7, 2020 Case Laws GST HC

Court Allows Reopening of GSTN Portal for Filing TRAN-1 Form; Screenshots Not Required as Evidence for Filing Attempts.
September 7, 2020 Case Laws Income Tax HC

Capital Profits from Land Sales Excluded from MAT Calculation, High Court Upholds Tribunal's Decision u/s 115JB.
September 7, 2020 Case Laws Income Tax HC

High Court Rules AUDA's Activities as Public Utility Services, Eligible for Tax Exemption u/s 11 of Income Tax Act.
September 7, 2020 Case Laws Income Tax HC

High Court and ITAT Overturn AO's Unsupported 25% Profit Estimate, Citing Lack of Evidence and Credible Material.
September 7, 2020 Case Laws Income Tax HC

Foreign Company Fees from Indian Entity Taxed u/s 44BB, Not 44D/115A, Rules High Court.
September 7, 2020 Case Laws Income Tax AT

Interest Expense Disallowed by AO Reinstated by CIT(A) as Per ICAI Accounting Standard-2; No Further Adjustments Needed.
September 7, 2020 Case Laws Income Tax AT

Land Classified as Agricultural Deemed Capital Asset for Tax Purposes Due to Prevailing Circumstances.
September 7, 2020 Case Laws Income Tax AT

Section 14A Disallowance: Rule 8D(2)(iii) Formula Must Be Followed for Expenses on Exempt Income; No Alterations Allowed.
September 7, 2020 Case Laws Income Tax AT

Assessee's Penalty u/s 271B Deleted Due to "Reasonable Cause" for Not Filing Tax Audit Report Timely.
September 7, 2020 Case Laws Income Tax AT

Section 68 Challenge: Creditworthiness Previously Accepted for Flagship Company, Lower Authorities' Findings Deemed Unfounded.
September 7, 2020 Case Laws Income Tax AT

Interest Expenditure Allowed: Assessee's Claim Upheld for Loans to Sister Concern, Additions Deleted.
September 7, 2020 Case Laws Income Tax AT

Cost of Improvement for Land Sale: AO to Estimate Boundary Wall Construction in Capital Gain Calculation.
September 7, 2020 Case Laws Customs HC

High Court Orders Refund of Special Additional Duty with Interest Due to Lack of Show Cause Notice, Violating Natural Justice.
September 7, 2020 Case Laws Customs AT

Appellant's Failure to Export on Time Under EPCG Scheme Leads to Confiscation and Fine for Breach of Conditions.
September 7, 2020 Case Laws Companies Law AT

Allegations of Oppression and Mismanagement in Company AGM: Illegal Director Appointments Warrant Interim Relief and Inquiry.
September 7, 2020 Case Laws Insolvency and Bankruptcy Tri

Tribunal Halts Insolvency Case Due to Suspension u/s 10A of Insolvency and Bankruptcy Code for April 2020 Default.
September 7, 2020 Case Laws Central Excise AT

No Evidence of Separate Duty Collection on Ethanol; Section 11D of Central Excise Act Not Applicable.
September 7, 2020 Case Laws VAT and Sales Tax HC

Assessment Order Validity Challenged: Circular No.3 Empowers Independent Assessments, Overriding Higher Officials' Influence.
September 7, 2020 Case Laws VAT and Sales Tax HC

Court Rules Penalties on Charitable Hospital Unreasonable Under Kerala VAT Act for Supplying Medicines to Indoor Patients.
September 7, 2020 Case Laws Indian Laws HC

Cheque Dishonor Evidence Simplified: Bank Memo Suffices, Section 146 Overrides Evidence Act, Section 143 Fast-Tracks Trials.
September 5, 2020 Case Laws GST HC

Court Orders Release of Seized Goods in Tripura After 25% Payment of Disputed Tax and Penalty with Bond Coverage.
September 5, 2020 Case Laws Income Tax HC

ITAT rules sum from Development Agreement not taxable as income; Assessing Officer's windfall gain classification rejected.
September 5, 2020 Case Laws Income Tax AT

Assessee's Section 11 Exemption Denied: Activities Misclassified as Business, Trade, or Commerce u/s 2(15) Interpretation.
September 5, 2020 Case Laws Income Tax AT

Medical College Granted Exemption u/s 11 After Infrastructure Issues Resolved and Approval for 2010-11 Session.
September 5, 2020 Case Laws Income Tax AT

Car Parking and Location Charges Qualify for Tax Deduction u/s 80IB(10) as Part of Housing Project Profits.
September 5, 2020 Case Laws Income Tax AT

Assessment Validity Challenged Over Notice Non-Service u/s 143(2); Assessee's Argument Rejected by Authorities.
September 5, 2020 Case Laws Income Tax AT

Debate Over Depreciation Rate: Furniture and Fixtures at 15% or 10% for Long-Term Building Improvements?
September 5, 2020 Case Laws Income Tax AT

Notional Rent Tax on Unsold Property Not Applicable for Assessment Year 2014-15; Effective from 2018-19.
September 5, 2020 Case Laws Income Tax AT

Determining Annual Letting Value for Property Income: Key Factors u/s 23(1)(a) of Income Tax Act.
September 5, 2020 Case Laws Customs HC

High Court Criticizes Non-Release of Goods Despite Appellate Order; Stresses Judicial Discipline in Tax Enforcement.
September 5, 2020 Case Laws Customs AT

Appellant Denied Individual Dumping Margin; Must Pay Anti-Dumping Duty Under 2017 Notification's Residuary Category.
September 5, 2020 Case Laws Companies Law HC

Company Removed from Register for Non-Filing; Directors Disqualified; New Scheme Offers Fresh Start for Defaulting Entities.
September 5, 2020 Case Laws Companies Law HC

High Court Overturns Trial Court's Decision, Citing Jurisdiction Limits Under Companies Act in Civil Suit Dispute.
September 5, 2020 Case Laws Insolvency and Bankruptcy SC

Supreme Court Overrules NCLAT, Restores NCLT Order on Resolution Plans; Stresses Correct Procedures in Insolvency Cases.
September 4, 2020 Case Laws GST HC

Goods Release u/s 129(1)(a) Requires Overturning Prior 129(1)(b) Order for Tax Payment Compliance.
September 4, 2020 Case Laws GST HC

Petitioner Seeks Permission to File Form TRAN-1 for Transitional Credit; GST Council Must Recommend CENVAT Credit Approval.

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