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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1351 to 1400 of 5164 Records

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September 16, 2020 Case Laws GST

Valuation - inclusion of reimbursement (at actual) of expenses - Pure agent - Rental services of aircraft including passenger aircrafts, freight aircrafts and the like......
September 16, 2020 Case Laws GST

Release of attached Bank Account of petitioner - The effect of Section 83 of the Act shall come to an end as soon as the proceedings pending in any of the aforesaid......
September 16, 2020 Case Laws Income Tax

Interest u/s 244A on delayed refund - the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not......
September 16, 2020 Case Laws Income Tax

Disallowance of interest paid on late deposit of TDS - the interest paid by the assessee for delayed payment of TDS in respect of statutory liabilities and thus this......
September 16, 2020 Case Laws Income Tax

Revision u/s 263 - Assessee is entitled for deduction u/s 54 since there is transfer of residential house property as observed hereinabove and for this part of the......
September 16, 2020 Case Laws Income Tax

Request for recalling an order wherein the appeal was dismissed on the ground of delay in filing an appeal - assessee cannot expect the Tribunal to become a party to its....
September 16, 2020 Case Laws Income Tax

Penalty u/s 271A - When the turnover has to be computed only by taking the positive and negative outcome of the transactions and not the entire volume of the......
September 16, 2020 Case Laws Income Tax

Penalty u/s 271A - non maintenance of books of account and not auditing of the same - when the issue of turnover in case of derivative transactions is a debatable issue,....
September 16, 2020 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA(1)(b) and u/s 80G(5)(vi) - As per amended rule 17A of the Income Tax Rules, which are applicable in the case of the assessee,......
September 16, 2020 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - difference between the stamp duty value and purchase value of agricultural land (immovable property) - the agricultural land purchased......
September 16, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search.....
September 16, 2020 Case Laws Income Tax

FMV determination - sale of office with common area - AO/DVO is directed to determine the fair market value by considering these common are as a positives factor while......
September 16, 2020 Case Laws Customs

Defreezing of Bank Accounts of petitioner (third party) - freezing of account on the ground of illegally availed IGST refund of an exporter was deposited in the bank......
September 16, 2020 Case Laws Customs

Import of two golf carts with accessories - Benefit of exemption from customs duty - golf carts do not come under the restricted category of vehicles - the licensing......
September 16, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - employee- employer dispute - the employees who resigned after the Resolution Plan is approved are also an integral part of the stakeholders of the Corporate Debtor. - Tri
September 16, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of CIRP application - NCLAT set aside the order of NCLT on the ground that applicant failed to prove that there was an outstanding amount - The NCLAT,......
September 15, 2020 Notes Income Tax

Introduction of concept of mediation and Advance Ruling System for Residents to reduce tax litigation and more clarity - Notes
September 15, 2020 Case Laws GST

Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017......
September 15, 2020 Case Laws GST

Benefit of exemption from GST - professional service in respect of maintenance of Accounts and allied items of work to the SSNNL - SSNNL carries out activity of water......
September 15, 2020 Case Laws GST

Valuation of supply - transaction of sale of residential/ commercial property with undivided rights of land - applicant is required to deduct one third value of land or.....
September 15, 2020 Case Laws Income Tax

Disallowance u/s 40A - cash payment exceeding fixed limits - Payee was identifiable and not a fictitious person would go to show the bonafides of the transaction and......
September 15, 2020 Case Laws Income Tax

Slump sale u/s 50B or not - Transfer of business in lieu of equity shares to its subsidiary by a scheme of arrangement as approved by HC - mere use of the expression......
September 15, 2020 Case Laws Income Tax

Slump sale u/s 50B or not - Fresh Claim that transaction not liable to capital gain tax - investment in Tax Savings Bonds u/s 54EC - AO, CIT(A) and the Tribunal......
September 15, 2020 Case Laws Income Tax

Exercise of power of the Settlement Commission u/s 245D - Scope of enquiry - Procedure at the (2C) stage is undoubtedly summary in nature and the application filed by......
September 15, 2020 Case Laws Income Tax

Correct head of income - Rental income - where, in the terms of memorandum of association, the main object of the assessee given was to acquire properties and earn......
September 15, 2020 Case Laws Income Tax

Unexplained income - difference between the turnover declared by the assessee and the turnover declared in form 26AS - Once the assessment of the assessee was completed.....
September 15, 2020 Case Laws Income Tax

The interest expenditure correlating to the interest paid by the assessee firm on the funds borrowed is to be disallowed u/s 36(1)(iii), to the extent, the same were......
September 15, 2020 Case Laws Income Tax

Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty......
September 15, 2020 Case Laws Customs

Valuation of imported goods - Commissioner (Appeals) allowed the appeal accepting the declared value - The assessing officer have been making enhancement in a routine......
September 15, 2020 Case Laws Customs

Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of.....
September 15, 2020 Case Laws Insolvency and Bankruptcy

Initiation of disciplinary proceedings - complaint against the IP by the petitioner - Regulation 7(3) of IBC - Merely informing the petitioner as has been done in the......
September 15, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Outstanding dues and Adjustment of retention money - The IBC is not a substitute for a recovery forum. - Since there was a dispute existing prior to....
September 15, 2020 Case Laws Central Excise

Classification of goods - RBD Palm Stearin - Making a wrong claim of classification, per se, is neither fraud nor collusion nor wilful misstatement nor suppression of......
September 14, 2020 Case Laws GST

Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order......
September 14, 2020 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films where the price of admission ticket - there has been a reduction in the rate.....
September 14, 2020 Case Laws Income Tax

Advance ruling system for residents - it appropriate to recommend to the Central Government to consider the efficacy of the advance tax ruling system and make it more......
September 14, 2020 Case Laws Income Tax

Interest income of the appellant-Corporation - income from other sources u/s 56 or Business income u/s 28 - The business activity of the appellant-Corporation is really.....
September 14, 2020 Case Laws Income Tax

Addition u/s 40A(3) - cash payments made by the assessee to the agriculturists/farmers for purchase of land - CIT-A have found that the assessee has failed to prove the.....
September 14, 2020 Case Laws Income Tax

Exemption u/s 54EC - Since assessee had invested ₹ 71 lakhs in two different financial years and within six months from the date of transfer of the capital assets,....
September 14, 2020 Case Laws Income Tax

Addition on account of deemed dividend u/s 2(22)(e) - Admittedly, the assessee company is registered with stock exchange and fulfill all the conditions of Section 2(18).....
September 14, 2020 Case Laws Income Tax

Exemption u/s 11 - income applied outside India - Proper application for approval u/s 11(1)(c) - When the Assessing Officer appeared before us in person, he did not even....
September 14, 2020 Case Laws Income Tax

Disallowance of Travelling and conveyance expenses appearing as credit card payment in the AIR - No doubt, the taxpayer is having details of expenses claimed as......
September 14, 2020 Case Laws Customs

Confiscation - imposition of redemption fine and penalties - mis-declaration of imported goods - the overseas supper had wrongly shipped different types of goods -......
September 14, 2020 Case Laws VAT and Sales Tax

Levy of penalty - Evidently there was no intention on the part of the assessee to evade or avoid taxes and therefore, levy of 15% penalty being totally illegal is......
September 14, 2020 Case Laws Customs

Under-valuation of import goods - Since the investigations with regard to alleged fraud committed in exportation of goods in the originating country, has not attained......
September 14, 2020 Case Laws Customs

The adjudicating authority has lost sight of the fact that the appellant's company is an artificial or non-human entity, cannot function or operate without involvement......
September 14, 2020 Case Laws Service Tax

Proof of payment of service tax - challans copies do not have legible bank seal - since the said challans are supported with CBEC website payment confirmation, there is.....
September 14, 2020 Case Laws Companies Law

Restoration of the name of the Company in the Register of Companies - The present petition is filed by the shareholder-cum-promoters of the Company and is within the......
September 14, 2020 Case Laws Companies Law

Restoration of name of respondent in the Registrar of Companies - allowing this petition would only enable the petitioner (Income Tax Department) to conduct further......
September 12, 2020 Case Laws Income Tax

Penalty u/s 271D and 271E - violation of provision of section 269SS and 269T - Loan or deposits in Cash - Belief on the part of the assessee in view of the past history.....

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

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

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

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

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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...