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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1251 to 1300 of 5164 Records

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September 24, 2020 Case Laws Income Tax

Validity of the reopening of assessment - validity of the notice u/s 148 - wrong understanding of the legal position - The assessee, in the case on hand, chose the......
September 24, 2020 Case Laws Income Tax

Exemption u/s 11 - the activities of the assessee's association cannot be termed either "trade" , "commerce" or "business" simply because the assessee association is......
September 24, 2020 Case Laws Income Tax

Loss of precious metal - Notional loss or actual loss - Abnormal loss incurred by the assessee can be treated as revenue expenditure to be allowable during this year or.....
September 24, 2020 Case Laws Income Tax

Loss suffered by the assessee in respect of alleged unrecorded transactions - denial of set off against declared profit by wrongly invoking sec. 115BBE - - Amendment......
September 24, 2020 Case Laws Income Tax

Disallowance of Cath Lab Expenses - During the month of May some specific procedures were also carried out, for which doctors were called for from Mumbai. Professional......
September 24, 2020 Case Laws Income Tax

Stay petition - authorised representative submitted that assessee did not have any assets available with it for furnishing of the security and therefore same cannot be......
September 24, 2020 Case Laws Income Tax

Exemption u/s 11 - Lease transactions - Merely because the other charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act,....
September 24, 2020 Case Laws Customs

Time and date from which enhanced duty comes into effect - The presentation of the bill of entry under Section 46 is made electronically and is captured with time stamps....
September 24, 2020 Case Laws Customs

Valuation of imported goods -steel nuts - The evidence on record is not sufficient to determine the impugned goods either as ‘stainless steel’ or as ‘other ally steel’......
September 24, 2020 Case Laws Central Excise

Clandestine Removal - illicit production of plywood on the basis of consumption of resin - The onus is definitely on the department to establish manufacture and......
September 23, 2020 Case Laws GST

Grant of anticipatory bail - Arrest of Superintendent working in the office of Commissioner of CGST, Rohtak - Demanding bribe - looking into the serious allegations......
September 23, 2020 Case Laws GST

Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be......
September 23, 2020 Case Laws Income Tax

Disallowance u/s 14A - Whether there is no tax free income earned during the year ? - To attract the provisions of Section 14A of the Act, 1961, it is necessary that the....
September 23, 2020 Case Laws Income Tax

Provisions for doubtful debts allowed as a expenditure even though the same is not written off - as per prevalent accounting principles which clearly lay down that loss.....
September 23, 2020 Case Laws Income Tax

Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of......
September 23, 2020 Case Laws Income Tax

Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated......
September 23, 2020 Case Laws Income Tax

MAT Computation - when the ld. CIT(A) is satisfied that the income which is exempt u/s. 10 of the Act is included in the book profit u/s. 115JB, which should not be......
September 23, 2020 Case Laws Income Tax

Allowability of exemption u/s 10(23C)(vi) - Allegatin that, assessee Society has continued to divert its funds towards non-educational activities by way of huge advances....
September 23, 2020 Case Laws Income Tax

Disallowance u/s.40(a)(ia) - Failure to deduct TDS - Scope of amendment - if a statute is curative of the previous law, retrospective operation is generally intended. -.....
September 23, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - whether milk collection and distribution activity of assessee Trust was a business? - Held No - The milk collection......
September 23, 2020 Case Laws Customs

Flexi Tank Containers - Benefit of exemption on import - durable goods or not - entire emphasis of the Revenue is that the subject Flexi Tank Containers are not......
September 23, 2020 Case Laws Customs

DFIA Scheme - Actual user condition - the clarification of the Advance Licensing Committee issued in 2002 was withdrawn by the Norms Committee in 2013. The foundation of....
September 23, 2020 Case Laws Customs

Levy of penalty - Valuation of imported goods - Apparently penalties under Section 112 are imposable both on the person who has imported the goods held liable for......
September 23, 2020 Case Laws Companies Law

Rectification of register of members by deleting the transfer entry - transfer of shares - the action of challenging the validity of transfer deed dated December 22,......
September 23, 2020 Case Laws Service Tax

Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the......
September 23, 2020 Case Laws Service Tax

Works Contract Services - Evidently all the service recipients have been set up by the State Government, and are directly under the control of the various Ministries of.....
September 22, 2020 Case Laws GST

Profiteering - Vires of Section 171 of CGST Act and Chapter XV of the CGST Rules - petitioner directed to deposit the principal profiteered amount (i.e. ₹......
September 22, 2020 Case Laws Income Tax

Unexplained income u/s 69A - cash deposited during the demonetization period made out of cash in hand (which was more than four months) - penalty proceedings u/s.271AAC.....
September 22, 2020 Case Laws Income Tax

Demand in respect of firm raised in the name of Partner - In the light of the legal nature of a partnership firm, a demand raised on the managing partner can never be......
September 22, 2020 Case Laws Income Tax

Computation of capital gains -Treating ‘Government Securities’ as Bonds or Debentures for the purpose of the third proviso (now fourth proviso) to section 48 - Just......
September 22, 2020 Case Laws Income Tax

Determination of LTCG - Valuation u/s 50C - the cost of new asset is not less than the net consideration, therefore, the whole of the capital gain is not chargeable to......
September 22, 2020 Case Laws Income Tax

Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case.....
September 22, 2020 Case Laws Income Tax

Enhancement of Capital Gain - Initially the value was taken as determined by the Sub-Registrar - Later, on objection raised by asessee, matter was referred to DVO -......
September 22, 2020 Case Laws Income Tax

Netting off of the interest income against interest expenditure - assessee has deposited the funds which were not immediately required for the assessee’s business and as....
September 22, 2020 Case Laws Customs

Power of Customs Officers to arrest - Any Person - Where a Customs Officer arrests a person and informs that person of the grounds of his arrest, for the purposes of......
September 22, 2020 Case Laws Customs

We are not satisfied that under the Act of 1962 such powers have been vested in the Customs officers that they must be regarded as police officers. - The Customs/DRI......
September 22, 2020 Case Laws Customs

Whether the DRI officers are 'proper officers' for the purpose of Section 28 of the Customs Act, 1962? - Held Yes - The DRI officers are also Customs officers and have......
September 22, 2020 Case Laws Insolvency and Bankruptcy

Rule of IRP - A well functioning system of resolution driven by the IPs enables the adjudicator to delegate more and more powers and duties to the professionals. This......
September 22, 2020 Case Laws Service Tax

Rent-a-cab service - allegation that they have deliberately suppressed the material facts with intent to evade payment of service tax - The appellant providing several......
September 22, 2020 Case Laws Central Excise

Refund of CVD / Excise duty - case is yet to be decided even after 16 years lapsed - We fail to understand that if the claim of the writ applicant could not be looked......
September 22, 2020 Case Laws Central Excise

Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore......
September 21, 2020 Case Laws GST

Renting of immovable property service - Valuation of rental income - The applicant can’t deduct the property taxes and other statutory levies for the purpose of arriving....
September 21, 2020 Case Laws GST

Levy of GST - Levy of GST - Services are in relation to conduction of examination - job to scan the OMR Flying slip, OMR marks Foil with barcode sticker, scanning of OMR....
September 21, 2020 Case Laws GST

Provisional attachment order - no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act - It is deemed appropriate to direct the respondent No.1 to......
September 21, 2020 Case Laws Service Tax

Refund - respondent has deposited lumpsum amount during investigation and same was not recovered from the customers - Principles of Unjust Enrichment - Revenue failed to....
September 21, 2020 Case Laws Income Tax

Carry forward of the depreciation loss - once the Circular No.14 of 2001 clarified that the restriction of 8 years for carry forward and set off of unabsorbed......
September 21, 2020 Case Laws Income Tax

Penalty proceedings u/s 271AAA - the penalty was initiated u/s 271AAA in the quantum assessment order whereas the same has finally been levied u/s 271AAB which would......
September 21, 2020 Case Laws Income Tax

Gross profit addition - AO during the assessment proceedings, agreed to estimation of gross profit @ 56% of sales/turnover and this act of the assessee obviously stopped....
September 21, 2020 Case Laws Income Tax

Complete Scrutiny v/s Limited scrutiny - In the assessee`s case under consideration the issue of mismatch of sales shown in the audit report vis-à-vis ITR was for......
September 21, 2020 Case Laws Income Tax

Valuation of Excess stock found during search - argument of the AO for not allowing deduction of GP embedded in the estimated market value, is devoid of any merit - AT

1 ....22 23 24 252627 28 29 30........ 104

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