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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1301 to 1350 of 5164 Records

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September 21, 2020 Case Laws Income Tax

Delayed payment of certain Govt. dues - the differential amount of sales tax (Normal rate – Concessional Rate) and interest on delayed payment of Sales Tax amounting......
September 21, 2020 Case Laws Income Tax

Disallowance of brokerage expenses while working out the capital gains - when the assessee has duly filed confirmations from all the brokers to whom commission has been.....
September 21, 2020 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - interest free loan to its subsidiaries - the amount of advances received from the customers cannot form part of own fund of the assessee.......
September 21, 2020 Case Laws Customs

MEIS Scheme - mistake while submitting Shipping bills - the petitioner's representative instead of entering 'Y' for each line item, selected 'Y' only for the first line.....
September 21, 2020 Case Laws Companies Law

Seeking Convening and holding of AGMs - Default as per Section 96 of the Companies Act, 2013 - The section confers on the Tribunal to order the AGM of the company to be.....
September 21, 2020 Case Laws Companies Law

Restoration of the name of the Company in the Register of Companies - The petitioner-company has earned revenue in the financial year 2013-14 to 2016-17, therefore, it......
September 19, 2020 Case Laws GST

Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount......
September 19, 2020 Case Laws GST

Input Tax Credit (ITC) - we do not agree with the applicant’s view that the land filling pit falls under plant and machinery. However, the discussion would be incomplete....
September 19, 2020 Case Laws Income Tax

Income Tax Settlement Commission order - Waiver of interest - the Settlement Commission cannot re-open its concluded proceedings by invoking Section 154 of the Act so as....
September 19, 2020 Case Laws Income Tax

Withholding of refund u/s 241A - Despite issuance of scrutiny notice under Section 143(2) of the Act, 1961, the refund due to the petitioner is liable to be released at.....
September 19, 2020 Case Laws Income Tax

Power of CIT(A) in exercising power u/s 250(4) to accept remand report with regard to income as well as claim of expenditure made by assessee - if the Remand Report is......
September 19, 2020 Case Laws Income Tax

Penalty u/s 271(1)(b) - assessee did not comply with the notice issued u/s 142(1) of the Act requiring the assessee to furnish certain information - Neither the AO nor......
September 19, 2020 Case Laws Income Tax

Determination of Capital Gain - Application of section 50C - Determination of fair market value of land which is claimed to be sold under compelling circumstances by the....
September 19, 2020 Case Laws Income Tax

Exemption u/s 11 and 12 - Amount deployed towards share capital of BARC pursuant to the policy of the Central Government and TRAI recommendations - BARC, being a not for....
September 19, 2020 Case Laws Customs

Valuation of imported goods - suppression and misdeclaration of import price of goods - The documents /data retrieved from the hard disc/pen drive, in absence of the......
September 19, 2020 Case Laws Indian Laws

Dishonor of Cheque - the accused had agreed to make payment in installments and the manner in which the said payments are to be made, are clearly explained and agreed......
September 18, 2020 Case Laws GST

The repairing service carried out by the applicant on damaged vehicle supplied by the owner is classifiable under SAC 9987 and GST is leviable @ 18 % - AAR
September 18, 2020 Case Laws GST

Classification of goods - Maize Bran (cattle feed) - The maize bran supplied by them to the farmers would not be directly fed to cattle but be mixed with the cattle feed....
September 18, 2020 Case Laws GST

Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under......
September 18, 2020 Case Laws GST

Principles of Natural Justice - denial of supply of copies/extracts of the seized documents - Once it is held that discretion available to the competent authority u/S.......
September 18, 2020 Case Laws GST

Permission for withdrawal of writ petition and grant liberty to pursue the matter before advance ruling authority (AAR ) - while dismissing the writ petitions, the......
September 18, 2020 Case Laws GST

Provisional attachment of Bank Accounts of petitioner - Prima facie, there is reasonable apprehension that the petitioners may default in the ultimate collection of the.....
September 18, 2020 Case Laws Income Tax

TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) - there is no evidence that the non-resident agent has rendered any managerial service to the assessee......
September 18, 2020 Case Laws Customs

Provisional release of the seized goods - it was opined that the goods were grossly overvalued to claim undue benefits of enhanced IGST refund and Drawback - when the......
September 18, 2020 Case Laws Customs

Penalty - instead of issuing the show cause notice for recovery of the 15% amount of penalty, the department had proceeded against the appellant for confirmation of the.....
September 18, 2020 Case Laws Service Tax

Levy of Service Tax - Transportation of Goods through Pipelines / Conduit Services - the transportation of crude oil has been undertaken by the appellant assessee in the....
September 18, 2020 Case Laws VAT and Sales Tax

Levy of penalty - Entry tax - this is the case where the Entry Tax was not paid by the petitioner on the first instance, in view of the prevailing law at that point of......
September 18, 2020 Case Laws Central Excise

Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of.....
September 18, 2020 Case Laws Central Excise

Clandestine Removal - shortage of finished goods - Kraft Paper - The charge of clandestine removal in respect of major quantity could not be established by the revenue......
September 18, 2020 Case Laws Central Excise

CENVAT Credit - inputs not received - forged and fake invoices - The Revenue has placed strong reliance on the facts that the proprietor /directors of the appellants......
September 18, 2020 Case Laws Central Excise

Recovery of Short paid duty - fabrication of steel tanks for Oil Companies - immovable property or not - The impugned goods are liable to excise duty and the opinion......
September 18, 2020 Case Laws Central Excise

Recovery of amount u/s 11D - even if it is assumed that the process of blending of ethanol with motor spirit does not amount to manufacture under Section 2(f) of Central....
September 18, 2020 Case Laws VAT and Sales Tax

Recovery of tax dues (arrears) - Validity of Sale of property in public auction - The respondents by themselves permitted the petitioner to participate in the Amnesty......
September 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - defendant failed to prove that plaintiff falls within the definition of ‘money-lender’ under the Act and also failed to prove that various recovery.....
September 17, 2020 Case Laws GST

Classification of supply - Composite Supply or Mixed Supply - wellness facilities / health care services - In fact, there is no option available for the customer to......
September 17, 2020 Case Laws GST

Exemption form GST - educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization - Since the conditions of....
September 17, 2020 Case Laws GST

Exemption from GST - selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building - They have received only....
September 17, 2020 Case Laws Income Tax

Income by way of fees for technical services - The non-resident company is no where involved either in identification of the exporter or in selecting the material and......
September 17, 2020 Case Laws Income Tax

Addition u/s 41(1) - It is evident that obtaining of any benefit by the assessee in the form remission or cessation is sine qua non for invoking section 41(1). If the......
September 17, 2020 Case Laws Income Tax

Penalty u/s 271AAB - surrender of cash and jewellery pursuant to search - Statement recorded u/s 132(4) of the Act itself would not either constitute an incriminating......
September 17, 2020 Case Laws Income Tax

Disallowance of depreciation - capital subsidy received under Technology Upgradation Fund (TUF) scheme - the said capital subsidy need to be directly credited only to......
September 17, 2020 Case Laws Income Tax

Ad-hoc disallowance - the AO has not followed the procedure prescribed by the statute and therefore, he violated the principle of “Rule of Law” and the action of the AO.....
September 17, 2020 Case Laws Income Tax

Bogus purchases - AO estimated 10% of the bogus purchase - CIT (A) enhanced the addition - producing the bills and vouchers and evidencing the payment made through......
September 17, 2020 Case Laws Customs

Levy of personal penalty for abetment - Quantum of Penalty - Section 114 of the Customs Act - in order to hold that the appellant has abetted in the commission of the......
September 17, 2020 Case Laws Insolvency and Bankruptcy

Restoration of company petition seeking initiation of CIRP - In view of another petition, the fist petitioner was asked to approach IRP for further action - effect of......
September 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Director - the petitioner is being implicated as third accused who is inducted as Non Executive Director of the first accused....
September 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - the fact that despite the petitioner having been put on notice as regards production of the invoices even duplicate/Xerox, the petitioner has chosen....
September 16, 2020 Case Laws GST

Classification of goods - Maize Bran (cattle feed) - For the above manufacturer, who purchases Maize Bran, maize bran is just an input/ingredient which is used in the......
September 16, 2020 Case Laws GST

Classification of Supply - services or not - rate of GST - mining lease for extracting “Stone along with associated minor minerals” - Thus, the activity undertaken by......
September 16, 2020 Case Laws GST

Classification of goods - bio agricultural products i.e. RhizoMyx and Rhizomyco - biofertilisers are not covered under the Sub-heading 3101 - the biofertilizers namely......

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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...