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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1201 to 1250 of 5164 Records

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September 29, 2020 Case Laws Companies Law

Companies Fresh Start Scheme (CFSS) 2020 - Defaulting company - The Scheme is a fresh lease of life given to defaulting companies, which are not yet declared `Inactive’,....
September 29, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - If a director or a personnel of the Corporate Debtor does not cooperate or creates hindrance or disobeys the instructions of the RP, the law is not......
September 29, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - validity of order of the Presiding Officer under the Payment of Wages Act, 1936 - The order passed by the Presiding Officer under the Payment of Wages......
September 29, 2020 Case Laws Service Tax

Rejection of SVLDR scheme - it is clear that any investigation pertaining to the period from 2014 to 2016 by the authorities should not affect the declarations made by......
September 28, 2020 Case Laws GST

Territorial Jurisdiction - transfer of the case - GST investigation - The officer at Ernakulam has been authorised to look into the matter specifically on the grounds......
September 28, 2020 Case Laws GST

Territorial Jurisdiction - Detention of goods during stock transfer - recovery of GST and penalty - There was no occasion for the 3rd respondent to collect tax and......
September 28, 2020 Case Laws Income Tax

Revision u/s 263 or appeal-able order before CIT(A) u/s 246A - Subject matter of revision was limited - Doctrine of merger - CIT(A) and ITAT rejected the appeal of......
September 28, 2020 Case Laws Income Tax

TP Adjustment - determination of appropriate method - Matter remanded back to ITAT - We do not expect a further open remand by the learned Tribunal on the said issue any....
September 28, 2020 Case Laws Income Tax

Period of limitation to pass assessment order in case of remand proceedings u/s 153 - An order of any Court means an order of any and every Court of the country. - The......
September 28, 2020 Case Laws Income Tax

Additions of CSR expenses - the amendment in section 37(1) of the Act has been introduced w.e.f. 1st April, 2015 and does not apply on the facts of the case and the......
September 28, 2020 Case Laws Income Tax

Levying interest u/s 234C - Advance tax - Non-deduction of TDS by the payer - The interest income received by the assessee from IOCL was liable for deduction of tax at......
September 28, 2020 Case Laws Income Tax

Interest expenses claim against the interest income received - It is the nature of the business and all the expenditure incurred in earning the income is allowable......
September 28, 2020 Case Laws Income Tax

Non granting interest u/s 244A - AO is hereby directed to pay interest on the refund eligible in accordance with the proviso to Section 244A(1)(a) with regard to the......
September 28, 2020 Case Laws Income Tax

Disallowance of commodity derivative loss - speculative loss or not - Assessee is engaged in one and only business of derivative trading in different commodity exchanges....
September 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - Acquittal of accused - Offence u/s 138 - Presumption u/s 139 - the complainant himself has categorically stated that the complaint was filed in his.....
September 26, 2020 Case Laws GST

Grant of Bail - power to re-arrest if the amount of tax evaded goes up during the investigation - Even if any new case is made out after release of the accused on bail......
September 26, 2020 Case Laws Income Tax

Income from other sources u/s 56(2)(viib) - determining the share value of the premium - Method of valuation of shares - AO did not point out any flaw in the method of......
September 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - As used the expression 'seems' by stating that though the assessee seems to be qualified under clause (a) to Section 43(5), since they.....
September 26, 2020 Case Laws Income Tax

Exemption u/s 54F - Denial of exemption as appellant received multiple number of flats - Amendment to section 54 & 54F, restricting the claim of deduction to one......
September 26, 2020 Case Laws Income Tax

Revision u/s 263 - the assessee made no specific claim u/s. 80P2(d) of the Act before the AO nor in the return of income as rightly pointed by the ld. DR. - Further, AO.....
September 26, 2020 Case Laws Income Tax

Addition u/s 43CA - differential amount over and above the declared sale consideration - we are unable to accede to the contention so advanced on behalf of the assessee.....
September 26, 2020 Case Laws Income Tax

Addition on the basis of Central Bureau of Investigation (CBI) report - criminal conspiracy - Assessee being govt officer (treasury officer) - allegation of dishonestly.....
September 26, 2020 Case Laws Customs

Interpretation of the Exemption Circular - the emphasis on the comma punctuation mark (,) used in Clause 5.5 of the Circular dated 23.03.2009 to be misdirected. The......
September 26, 2020 Case Laws Insolvency and Bankruptcy

Direction for payment of outstanding amount of CIRP expenses and the contribution towards the liquidation cost - being satisfied that IFCI's inclusion as a member in the....
September 26, 2020 Case Laws Service Tax

Prayer for revival of appeal accepting 7.5% pre-deposit and dispose of the appeal on merits - the appeal was rejected for non compliance of pre-deposit requirements, the....
September 25, 2020 Case Laws GST

Grant of Anticipatory Bail - Allegation of Bribery - Excise and Taxation (GST) officer - evasion of GST - The evasion of tax is by connivance of transporters,......
September 25, 2020 Case Laws GST

Levy of CGST and IGST - Duty Free Shops (DFS) at Airport - All the DFSs are situated at international airports i.e. at Cochin and Calicut, which are beyond the customs......
September 25, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22) (e) - to be assessed in the hands of the share holder or in the hands of the firm - the nature of transaction between the firm and the company.....
September 25, 2020 Case Laws Income Tax

Scientific Research Expenditure u/s 35 - Unless the expenditure is of the capital in nature, resulting in creation of assets of enduring nature, the same cannot be......
September 25, 2020 Case Laws Income Tax

Business income receipt of On Money received out of books of account - Addition on the basis of the extrapolation of the clinching evidences seized/impounded which has......
September 25, 2020 Case Laws Income Tax

Eligibility of deduction u/s 10A - The activities of the assessee can be classified as Data Processing, Legal Databases and remote maintenance under the Notification......
September 25, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - advances shown as purchases - furnishing inaccurate particulars of income - On taking note of the factual position, the CIT(A) exercised its......
September 25, 2020 Case Laws Income Tax

Non setting off the losses from Export Oriented Unit (Section 10B unit) against the income earned in the Domestic Tariff Area Unit - Admittedly, in the instant case, the....
September 25, 2020 Case Laws Income Tax

Long term capital gain - actual owner of the property - Holder of Power Of Attorney (POA) - Transfer of asset u/s 2(47) - In the absence of any transfer document coupled....
September 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - non-supply of reasons recorded for issuance of notice u/s 148 - In the instant case, it is an admitted position that the assessee for......
September 25, 2020 Case Laws Income Tax

Penalty u/s 271AAB - Defective notice - in the given facts and circumstances of the case wherein the matter written in the body of the notice issued u/s 274 of the Act......
September 25, 2020 Case Laws Income Tax

Deduction in respect of education cess - AO directed to consider the claim of assessee and allow appropriate relief in accordance with the decision above wherein it was.....
September 25, 2020 Case Laws Income Tax

Correct head of income - Taxability of rental income - there is no question of allowing any deduction as depreciation under section 32 for the period for which this......
September 25, 2020 Case Laws Income Tax

Lease income derived from the agricultural land - "income from other source" OR “agricultural income” which is exempt from tax u/s.10(1) - unless there is some measure......
September 25, 2020 Case Laws Customs

Classification of imported goods - split air-conditioners - These operate together to cool space. Likewise, it may heat space also - The General Rules of Interpretation,....
September 25, 2020 Case Laws Customs

Legality of import of ‘wheat gluten amygluten 160’ - production of ‘duty-free import authorization (DFIA)’ licenses, permitting import of ‘flour’ for the manufacture of.....
September 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - “IBC is not a recovery law”. Its purpose is to save the companies and also to allow them to be going concern. Again, email dated 06.07.2017 does......
September 25, 2020 Case Laws Insolvency and Bankruptcy

Prosecution proceedings against sleeping directors for failure to assist RP - Non supply of Documents / Account Books - A mere running of the eye of the ingredients of......
September 25, 2020 Case Laws Service Tax

Refund of Service Tax - nexus with output service - there is force in the appellant’s arguments that the Department did not dispute the availment of credit in the first.....
September 25, 2020 Case Laws Service Tax

CENVAT Credit - input services - Short term hotel accommodation service - rent-a-cab service - outdoor catering and housekeeping services - Credit allowed on different......
September 24, 2020 Notes GST

Refund of unutilised ITC - inverted duty structure - Denial on Input services - Contradictory Judgements on the same issue - GUJARAT HIGH COURT allows the credit while......
September 24, 2020 Case Laws GST

Refund of unutilised ITC - inverted duty structure - Denial on Input services - Explanation to Section 54 uses the terms "inputs" and "input services" separately and......
September 24, 2020 Case Laws GST

Validity of Notifications - conflict with the recommendations made by Respondent No. 3 in its 15th Meeting - The impression of contradiction that appeared on comparison.....
September 24, 2020 Case Laws Income Tax

Depreciation on Floor Space Index (FSI) - @ 10% or 25% - depreciation on intangible assets - having not filed appeal against such decision of CIT (A), revenue cannot now....
September 24, 2020 Case Laws Income Tax

Payment of tax collectable at source u/s 206C - Maintainability of Writ petition - The officer has only asked the petitioner to deposit the amount, through a Bank Draft,....

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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...