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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1101 to 1150 of 5164 Records

1 ....19 20 21 222324 25 26 27........ 104

October 7, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Approval granted by the Ld. CIT is a mechanical and without application of mind, which is not valid for initiating the reassessment......
October 7, 2020 Case Laws Income Tax

Revision u/s 263 - limited scrutiny assessment - Failure to make enquiry in such circumstances would make the assessment order erroneous and prejudicial to the interest.....
October 7, 2020 Case Laws Income Tax

Assessment order after expiry of time limit prescribed u/s 153 - AO was under obligation to pass the assessment order within the time specified under 3rd proviso to Sec.....
October 7, 2020 Case Laws Income Tax

Income accrue in India - PE in India - nature of income - the distribution revenue earned by the appellant-assessee cannot be taxed as royalty albeit as a business......
October 7, 2020 Case Laws Income Tax

Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in....
October 7, 2020 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income equal to 15% - The method of computation of deficit to be truncated artificially 15% based on an entitlement (opposed to an......
October 7, 2020 Case Laws Customs

Search and seizure proceedings - Extension of seizure period - The communication issued to the appellants, which is of the Investigating Officer merely informing the......
October 7, 2020 Case Laws Customs

Classification of goods imported - whether the goods imported are calcareous stone ‘other than marble’ which could be allowed to be imported only against SIL during the.....
October 7, 2020 Case Laws Central Excise

Recovery of erroneous refund - Refund of the education cess & secondary and higher education cess - The demand cum show-cause notice is assailed in this writ petition on....
October 7, 2020 Case Laws VAT and Sales Tax

Principles of Natural Justice - Levy of Turnover Tax - rate of tax - It is not in dispute that there is no provision for service of notice on the assesses through......
October 7, 2020 Case Laws Central Excise

When the Hon’ble Supreme Court had rejected the appeal of the Revenue, the order of the Tribunal, which was in favour of the importer, merges with the order of the......
October 7, 2020 Case Laws VAT and Sales Tax

Classification of goods - lever files made of cardboards - when 'folders and file covers', which carries certain prints are brought under 40(iv), 'lever files made of......
October 7, 2020 Case Laws Central Excise

Rejection of Petitioner's declaration in form SVLDRS 1 - Section 13 (2) of the General Clauses Act, 1897 can be invoked in terms of which the “words in the singular......
October 7, 2020 Case Laws VAT and Sales Tax

Inter-state sale or local sale - The reason given by the learned Tribunal in its impugned order cannot be appreciated, that merely because the two parties viz., the......
October 7, 2020 Case Laws Service Tax

Delayed payment of service tax - Impact of accounting entries - The manner in which the Appellant was recording the journal entry in its Books of Accounts alone, in the.....
October 7, 2020 Case Laws Service Tax

CENVAT Credit - the Department has nowhere mentioned in entire proceedings that the amount of Cenvat credit reversed is not proportionate to the value of exempted......
October 6, 2020 Case Laws GST

Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or......
October 6, 2020 Case Laws Income Tax

Entitlement for TDS credit - venture capital undertakings - proportionate share of contributors - deduction of TDS by the deductors on behalf of the assessee or not? -......
October 6, 2020 Case Laws Customs

Vacation of Interim Order - levy of redemption fine and penalty - import of consignments of multifunctional printers/devices (MFD) - whether, the Tribunal exercised its.....
October 6, 2020 Case Laws Customs

Refund of Mica Cess - levy of said mica cess got repealed vide the Finance Act, 2016 - effective date of repealment - cess applicable under the repealed Act was very......
October 6, 2020 Case Laws Customs

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of......
October 6, 2020 Case Laws Customs

Valuation of imported goods - Sunglasses of various models - There are no reasons recorded for rejection of transaction value before taking the exercise of revaluation......
October 6, 2020 Case Laws Customs

Valuation of imported goods - On the one hand OIO says there are no imports of identical or similar goods, and the other hand re-determines the values of some goods on......
October 6, 2020 Case Laws Companies Law

Oppression and mismanagement - removal of the Petitioner from the Directorship - the instant Company Petition is maintainable U/s.241 of the Companies Act, 2013, and the....
October 6, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Credit facilities had admittedly been revised and sanctioned from time to time and finally on 15th February, 2018 when various documents had......
October 6, 2020 Case Laws Central Excise

Eligibility to avail CENVAT Credit - Export of exempted goods - Provision has also been made in Rule 6(6)(v) to state that goods cleared for export under bond in terms......
October 6, 2020 Case Laws Central Excise

Availing cenvat credit against pre-deposit - to be considered as 'deposit of Service Tax or not' - Since, payment made under 35F is not specifically finding any place in....
October 6, 2020 Case Laws Central Excise

CENVAT Credit - input services or not - residential accommodation for the housing of their staff as well as their officers, working in the factory - nexus with output......
October 6, 2020 Case Laws Indian Laws

Priority of settlement of claims - payment to secured creditors over tax dues - scope and ambit of Section 26(E) of The Securitization and Reconstruction of Financial......
October 5, 2020 Case Laws GST

Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or......
October 5, 2020 Case Laws Income Tax

Application for a certificate u/s 197 - legality and validity of order issued by the first respondent u/s 119 - Application was rejected since the reply against the SCN.....
October 5, 2020 Case Laws Income Tax

Special audit u/s 142(2A) - extension of 60 days for conduct of special audit - no extension has been given by AO but by the Commissioner and the AO has only conveyed......
October 5, 2020 Case Laws Income Tax

Appeal ex-parte decided by CIT-A - AO objected to admission of the additional evidence - Audited financial statements and audited report could not be filed during the......
October 5, 2020 Case Laws Income Tax

Disallowance of Forex Loss - although there was import of capital assets in those years when ECB loans were borrowed but there was substantial exports also and the......
October 5, 2020 Case Laws Income Tax

Penalty u/s 271 - Defective notice - the allegation should be specific and clear in the penalty notice also because the assessee has to submit reply in the course of......
October 5, 2020 Case Laws Income Tax

Replacement of Primary Adaptive Display and Tail Rotor Blade are essential to keep the aircraft in a running usable condition and the replacements do not enhance the......
October 5, 2020 Case Laws Income Tax

Relief u/s 220(7) - Assessee in default for amount non received in India - From the perusal of the records it can be seen that the compensation is not coming under the......
October 5, 2020 Case Laws Income Tax

Subsidy received under TUFS - Income chargeable to tax - The receipt does not become taxable, merely because it was erroneously offered to tax by the assessee in the......
October 5, 2020 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to....
October 5, 2020 Case Laws Companies Law

Oppression and mismanagement - illegal transfer of shares - this Tribunal is exercising its ample powers to waive the requisite shareholding percentage in order to......
October 5, 2020 Case Laws Companies Law

Restoration of name - The name of the Company was struck off for continuous non-filing of Statutory Returns. Hence, considering the public interest, and to protect the......
October 5, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The petitioner is the dominus litis and the onus probandi lies on the petitioner to establish the crucial ingredient of time value of money, as......
October 5, 2020 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - benefit of presumption - The Trial Court as well as first Appellate Court have committed no error in rejecting plea raised......
October 3, 2020 Case Laws GST

Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these......
October 3, 2020 Case Laws Income Tax

Assessment u/s 14A r.w.r. 8D - the disallowance under Rule 8D of the IT Rules read with Section 14A of the Act can never exceed the exempted income earned by the......
October 3, 2020 Case Laws Income Tax

Loss incurred on foreign exchange derivative - Addition as speculative loss - Tribunal was right in its finding that the loss incurred on foreign exchange derivative......
October 3, 2020 Case Laws Income Tax

Disallowance towards foreign travel - expenditure as wholly and exclusively for the business - Bonafides and genuineness of the expenses incurred by the assessee towards....
October 3, 2020 Case Laws Income Tax

Computation of capital gain - computation of cost of acquisition - FMV determination - To avoid any miscarriage of justice and to allow a fresh recomputation of "cost of....
October 3, 2020 Case Laws Income Tax

Fringe benefit tax on expenditure - FBT - Expenditure has been incurred for business necessity and not for providing any domestic benefit or amenity to the employee. The....
October 3, 2020 Case Laws Income Tax

FBT - Deemed expenditure chargeable to fringe benefit tax u/s 115WB(2)(H) - there was no fringe benefit in in-house training expenditure - repayment of loan obtained for....

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...