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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1401 to 1450 of 5164 Records

1 ....25 26 27 282930 31 32 33........ 104

September 12, 2020 Case Laws Income Tax

Assessment u/s 147 - Additions u/s 68 - The regular assessment and block assessment are both separate proceedings and even can run parallel - assessee has failed to......
September 12, 2020 Case Laws Income Tax

Status of a trust/AOP - Valid status - assessee trust is a revocable trust - provisions of Sec. 61 to 63 of the Act would be applicable to it - there would be no legal......
September 12, 2020 Case Laws Income Tax

TDS u/s 194A - Disallowance u/s.40(a)(ia) - non-deduction of tax at source on interest paid to some of the members, which were held to be not legal members - whether......
September 12, 2020 Case Laws Income Tax

Exemption u/s 11 - undue benefit in lieu of salary and allowances to the persons specified u/s 13(3) - In the present case, even if it is held that there is violation of....
September 12, 2020 Case Laws Customs

Provisional release of car imported - whether the imported vehicle is a brand new one or it is a second hand model - When the statute itself provides for provisional......
September 12, 2020 Case Laws Customs

Levy of Penalty u/s 112 (a) of the Customs Act on the employees of CHA - The appellant was working as per the instructions given to him by his senior. There is no case......
September 12, 2020 Case Laws Companies Law

Restoration of name of company - The Appellant has been able to satisfy this bench that it has certain assets which necessitate and justify the restoration of its name......
September 12, 2020 Case Laws Companies Law

Voluntary revision of financial statements - Income Recognition - NPA - Section 131 of the Companies Act, 2013 - The petitioner-company fulfilled the requirements under.....
September 12, 2020 Case Laws Companies Law

Non-conduct of Annual General Meeting - In view of the mandatory requirement under the provisions of the Companies Act, 2013 and in view of the paramount interest of the....
September 12, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is true that after invocation of the pledge, Shares were transferred in dematerialised form in the DP Account of SBI CAP Trustee Company Ltd. and....
September 12, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - CIRP process - dissenting financial creditors - No financial creditor either assenting or dissenting can challenge a Resolution Plan, as......
September 12, 2020 Case Laws Service Tax

Refund of accumulated credit - ascertainment of eligible refund under Rule 5 - In both the numerator and denominator, the amount of export turnover have to be considered....
September 12, 2020 Case Laws Service Tax

Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service......
September 12, 2020 Case Laws Service Tax

Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing......
September 12, 2020 Case Laws Wealth-tax

Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of.....
September 12, 2020 Case Laws Wealth-tax

Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Section 21AA has been introduced in order to prevent tax evasion - The Bangalore Club is....
September 11, 2020 Case Laws GST

Period of limitation for filing an appeal - whether the appellate authority was justified in rejecting the appeal on the ground of limitation or not? - there was no......
September 11, 2020 Case Laws GST

Grant of Bail - pre trial detention of accused - In view of the allegations of creating fake firms and claiming such fraudulent input tax credit and routing them through....
September 11, 2020 Case Laws GST

Refund of Service Tax - cancellation of booking of flat - Even if the payment is in the nature of service tax, the date of cancellation of flat will be considered as the....
September 11, 2020 Case Laws Income Tax

Exemption u/s 11 - Whether the appellant is entitled to a registration u/s 12AA - rejected the application on the ground that the assessee's activity of imparting......
September 11, 2020 Case Laws Customs

Constitutional Validity of Section 25(4) of the Customs Act, 1962 as amended Finance Act, 2016 - Increase in duty on crude palm oil from 30% to 44% - Electronic......
September 11, 2020 Case Laws Indian Laws

Conduct of investigation by the police officer who himself is the complainant - NDPS - There is no reason to doubt the credibility of the informant and doubt the entire.....
September 11, 2020 Case Laws Income Tax

Deduction u/s 54 - whether advance payment made by the assessee for the purchase of a residential flat would constitute a part of purchase or not, when such advance is......
September 11, 2020 Case Laws Income Tax

Estimation of income - bogus purchases - We admit additional evidence being MVAT paid by the assessee for the concerned assessment years on the impugned purchases. We......
September 11, 2020 Case Laws Income Tax

Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on......
September 11, 2020 Case Laws Income Tax

Order u/s. 143(3) as barred by limitation - 30/12/2017 and 31/12/2017 were Saturday and Sunday being Government holidays. Being so, the assessment order was rightly sent....
September 11, 2020 Case Laws Income Tax

Scope of the enquiry in a limited scrutiny - The cost of construction, or its indexation, though related to the computation of capital gains, cannot be said to be......
September 11, 2020 Case Laws Income Tax

Under-valuation of closing stock - The onus to establish escapement of income is on the Revenue, which it has completely failed to, with there being no charge of the......
September 11, 2020 Case Laws Income Tax

Denying the benefit u/s 91 - Tax Credit - Income accrue in India - assessee being “Resident but not Ordinarily Resident" is not a “Resident in India” - persons who are......
September 11, 2020 Case Laws Income Tax

Revision u/s 263 - No error in the action of AO in not travelling to other issues for making addition once no addition was made on the issue for which assessment was......
September 11, 2020 Case Laws Indian Laws

Smuggling - offence under Section 20(b)(ii)(B) of Narcotic Drugs & Psychotropic Substances Act, 1985 (NDPS) - There is no law that the evidence of police officials,......
September 11, 2020 Case Laws Customs

Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of....
September 11, 2020 Case Laws VAT and Sales Tax

Concessional benefit of tax - purchase of High Speed Diesel - C form - Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the......
September 11, 2020 Case Laws FEMA

Seizure and attachment of the bank account - Since it is an admitted fact that the subject matter bank account is not so far issued with any order of attachment or......
September 11, 2020 Case Laws Customs

Extension / renewal of the letter of approval - Rule 18(4)(d) of the Special Economic Zones Rules, 2006 - Whether the Board of Approval could have rejected the......
September 11, 2020 Case Laws Service Tax

Refund of service tax - SEZ unit - Admittedly, appellant have paid the service tax under reverse charge and produced the challan, and further they have rightly......
September 11, 2020 Case Laws Customs

Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of......
September 11, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Prior permission of the CCI was not obtained - the Adjudicating Authority was conscious of CCI approval and hence, ignoring the fact that......
September 11, 2020 Case Laws Central Excise

Valuation - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that.....
September 10, 2020 Case Laws GST

Cancellation of GST registration of petitioner - while giving the reason for cancellation of the registration, it is mentioned that no reply has been received from the......
September 10, 2020 Case Laws Customs

DFIA Scheme - Legality of import of ‘sweet whey powder’ - Actual User Condition - The ‘duty-free import authorizations’ procured by the appellant-importer had been made.....
September 10, 2020 Case Laws Companies Law

Restoration of name of respondent in the Registrar of Companies - The Appellant has been able to satisfy this bench that it has certain assets which necessitate and......
September 10, 2020 Case Laws Insolvency and Bankruptcy

Jurisdiction - power of liquidator to sell the immovable properties and actionable claims of the Corporate Debtor - Distribution of Sale Proceeds - In view of the......
September 10, 2020 Case Laws Companies Law

Restoration of name of Company - Aggrieved person is Income Tax Department - The instant application would not lie under section 252(3) of the Companies Act, 2013;......
September 10, 2020 Case Laws Service Tax

Non-payment of Service Tax - Man Power Recruitment and Supply Agency Services - Petitioner failed to account the amount of service provided to various customers during......
September 10, 2020 Case Laws Service Tax

CENVAT Credit - input services - Merely for the reason that the break-up of premium amount is shown in the policy, the fact that remains is that the policy is one and......
September 10, 2020 Case Laws GST

Levy of GST - Lease Service - The question of charging or not charging GST for the transaction between the applicant and the Company does not arise as the applicant......
September 10, 2020 Case Laws GST

Maintainability of application for advance ruling - investigation by the Directorate of GST Intelligence against the applicant, with regard to mis-classification of......
September 10, 2020 Case Laws GST

Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle for transportation of employees to & from workplace - ITC is not admissible to......
September 10, 2020 Case Laws GST

Levy of GST - Since the applicant is not supplying any services to its employees, in view of Schedule III mentioned above, we are of the opinion that GST is not......

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F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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 ...

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

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...