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Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

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Showing 351 to 400 of 415 Records

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September 4, 2020 Case Laws Income Tax HC

High Court Criticizes ITAT's Decision for Lack of Reasoning in Deleting Additions on Transportation Expenses.
September 4, 2020 Case Laws Income Tax HC

Court Rules Reassessment u/s 147 Invalid Due to Procedural Errors; Deductions u/s 80-IA Involved.
September 4, 2020 Case Laws Income Tax HC

Court Orders Reconsideration of 20% Disputed Tax Payment; Authorities Must Avoid External Influences in Decision-Making.
September 4, 2020 Case Laws Income Tax AT

Income Tax Assessment Void: Firm Non-Existent on Search Date, PAN Possession Irrelevant, Section 153A Invoked Incorrectly.
September 4, 2020 Case Laws Income Tax AT

Penalty u/s 271AAA Deleted Due to Defective Notice; Assessing Officer Failed to Query Income Origin.
September 4, 2020 Case Laws Income Tax AT

Ruling: Section 234E Late Fee Cannot Be Levied for TDS Returns Filed Before June 1, 2015.
September 4, 2020 Case Laws Income Tax AT

Assessee's Request to Delete Expense Addition Rejected; Must Follow Legal Principles Over Tax Timing Discrepancy.
September 4, 2020 Case Laws Income Tax AT

Assessing Officer's Rejection of Assessee's Disallowance u/s 14A Implies Dissatisfaction Without Needing Explicit Documentation.
September 4, 2020 Case Laws Customs SC

Supreme Court Overturns High Court Orders in Anti-Dumping Duty Case, Dismissing Contempt Proceedings Against Designated Authority.
September 4, 2020 Case Laws Customs HC

Court Rules Goods at Port Should Be Released Despite Petitioner's Misleading Claims Against Foreign Exporter.
September 4, 2020 Case Laws Customs HC

Supreme Court Decision Supports Provisional Release of Used Rubber Tyres Amid Import Status Uncertainty Under 2016 Rules.
September 4, 2020 Case Laws Customs AT

Court Exempts Appellant from Burden of Proof on Gold Confiscation u/s 123 of the Customs Act, 1962.
September 4, 2020 Case Laws Customs AT

Court Orders Immediate Import Without Bank Guarantee for Appellant's Goods in Duty Dispute.
September 4, 2020 Case Laws Companies Law HC

NCLT Requires Consent from All Counsel for Physical Hearings to Ensure Fairness and Prevent Rights Infringement.
September 4, 2020 Case Laws Companies Law HC

Court Rules No Property Deprivation Over Unclaimed Dividends Transferred to IEPF; Article 300-A Not Applicable.
September 4, 2020 Case Laws Service Tax AT

Service Tax on Rent-a-Cab Services: Entire Rental Amount Taxed as Deemed Sale, No Extra Tax Under Finance Act 1994.
September 4, 2020 Case Laws Insolvency and Bankruptcy AT

Debt Converted to Capital Loses Financial Creditor Status in Insolvency Cases: Key Impact on Creditor Rights.
September 4, 2020 Case Laws Service Tax HC

Court Permits Corrected SVLDRS Application Submission for Petitioner Due to Initial Filing Error, Orders Reasoned Decision.
September 4, 2020 Case Laws Service Tax AT

Appellant in Guest House Case Failed to File Service Tax Returns; Claimed Bona Fide Non-Liability Belief.
September 4, 2020 Case Laws VAT and Sales Tax HC

High Court Quashes VAT Rate Change on Fuel; Requires Amendment u/s 75 of PVAT Act, Not Section 31.
September 4, 2020 Case Laws VAT and Sales Tax HC

Court Highlights Importance of Accurate Representation in Stay Applications During Appeals in Tax Collection Cases.
September 4, 2020 Case Laws VAT and Sales Tax HC

TNVAT Rule 8(2): Freight and pumping charges separately itemized in invoices are exempt from VAT. Structure invoices accordingly.
September 4, 2020 Case Laws VAT and Sales Tax HC

High Court Affirms Only Assessing Officer Can Condon Delay in Refund Applications u/r 47, Not Deputy Commissioner.
September 4, 2020 Case Laws Indian Laws HC

Court Rules Anticipatory Bail Unavailable Post-Trial in Cheque Dishonor Cases u/s 438 CrPC.
September 4, 2020 Case Laws Indian Laws HC

Acquittal possible in cheque dishonor cases if accused rebuts presumption of enforceable debt; security cheques require proof of settlement.
September 3, 2020 Case Laws Income Tax HC

High Court Grants Section 54F Exemption for LTCG on US Residential Investment Made Before April 2015 Amendment.
September 3, 2020 Case Laws Income Tax HC

Tribunal Missteps: Penalty Proceedings u/s 271(1)(c) Must Be Separate from Assessment; No Unaccounted Income Found.
September 3, 2020 Case Laws Income Tax HC

Taxpayers Can Claim Indexed Cost for Asset Sale Under MAT, Section 115JB, Reducing Tax Liability.
September 3, 2020 Case Laws Income Tax AT

Notice u/s 148 Invalid if Issued to Deceased; Reassessment u/s 147 Cannot Proceed.
September 3, 2020 Case Laws Income Tax AT

Substantial Justice Over Technicalities: Prioritize Fairness in Delay Condonation Cases, Avoiding Unjust Outcomes from Accidental Delays.
September 3, 2020 Case Laws Income Tax AT

Taxability of Notional Interest on Security Deposits: Revenue Must Prove Actual Interest Earned for Tax Purposes.
September 3, 2020 Case Laws Income Tax AT

Income Tax Officer's Re-assessment in Dasuya Ruled Void and Jurisdictionally Flawed; Transfer Did Not Validate Actions.
September 3, 2020 Case Laws Customs HC

High Court Blocks Provisional Clearance of Canadian Green Peas, Awaiting Supreme Court Ruling on Import Restrictions Notification.
September 3, 2020 Case Laws Companies Law HC

Company Name Change Not a Property Sale; No Stamp Duty Required for Updating Records Per Registrar Approval.
September 3, 2020 Case Laws Central Excise AT

Exemption Notifications for Bearings in Wind-Operated Electricity Generators Interpreted Broadly to Include All Parts.
September 3, 2020 Case Laws Central Excise AT

Court Examines Related Party Transaction in Bearing Sales; Requires Proof of Mutual Business Interest for Classification.
September 2, 2020 Case Laws GST HC

High Court finds GST demand bail condition excessive, modifies terms to protect individual liberty under Article 21.
September 2, 2020 Case Laws Income Tax AT

Exemption Denied: Land Bought in Sons' Names Doesn't Qualify for Sections 54B and 54F Income Tax Benefits.
September 2, 2020 Case Laws Income Tax AT

Assessment Conducted on Deceased Person Ruled Unlawful; Authorities Failed to Substitute Legal Heirs in Records.
September 2, 2020 Case Laws Income Tax AT

Software License Sales Not "Royalty" Under DTAA Rules, Overrides Income Tax Act Amendments Despite Retrospective Changes.
September 2, 2020 Case Laws Income Tax AT

Expenditure Liability Accrued in 2012-13, Not 2013-14; Additions by Assessing Officer Upheld After Agreement Analysis.
September 2, 2020 Case Laws Income Tax AT

CSR Expenses for Company Branding Recognized as Allowable Revenue Expenditures for Tax Purposes.
September 2, 2020 Case Laws Income Tax AT

Court Rules Penalty Order Valid: Defective Notice u/s 271(1)(c) Clarified During Penalty Process, No Assessee Prejudice Found.
September 2, 2020 Case Laws Customs HC

Assistant Commissioner Denies Anti-Dumping Duty Refund Despite Final Decision Supporting Claim; Raises Limitation Period Concerns.
September 2, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's Share Pledge for WLD & BRASSCO Loans; Appellants Not Financial Creditors Per Insolvency Law.
September 2, 2020 Case Laws Central Excise SC

EOU Held Accountable for Misuse of Imported Inputs in DTA; Authorities Invoke Customs Act, Section 28.
September 2, 2020 Case Laws Central Excise SC

Can Customs Duty Be Imposed on Non-Excisable Goods Sold Domestically by 100% Export Oriented Units?
September 2, 2020 Case Laws VAT and Sales Tax HC

Court Rules: Petitioner Must Prove Transaction as Works Contract, Not Sale, Citing Insufficient Evidence.
September 2, 2020 Case Laws Insolvency and Bankruptcy AT

Successful Insolvency Resolution Requires All Claims to Be Settled Before Plan Approval to Prevent Surprises for Applicants.
September 1, 2020 Case Laws GST HC

Court Confirms Cash Seizure Under CGST Act Section 67(2): Money Classified as "Thing" in Legal Definition.

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