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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1451 to 1500 of 5164 Records

1 ....26 27 28 293031 32 33 34........ 104

September 10, 2020 Case Laws Customs

Validity of Compounding Order passed by the Compounding Authority - there is no demand of redemption fine against the appellants. In this view, there is no case of......
September 10, 2020 Case Laws Service Tax

Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount......
September 10, 2020 Case Laws Income Tax

Transfer Pricing Adjustment - adjustment against AMP expenditure - Bright Line Test (BLT) - BLT method as adopted by Ld. TPO was not a valid method to benchmark the......
September 10, 2020 Case Laws Insolvency and Bankruptcy

Initiation of insolvency resolution of a personal guarantor of the Corporate debtors - The law doesn't envisage that the insolvency resolution of the personal guarantor.....
September 10, 2020 Case Laws Income Tax

Validity of initiation of proceedings u/s 148 - what cannot be done directly cannot be done indirectly - If any material was found relating to the assessee during the......
September 9, 2020 Case Laws GST

GST Input credit - supply of various reagents/ medical consumables (goods) in addition to provision of diagnostic services - the applicant is eligible for input tax......
September 9, 2020 Case Laws Income Tax

Genuineness of expenditure - payment in cash for temporary employees - Due credence should be given to the Memorandum of Settlement recorded in the presence of the......
September 9, 2020 Case Laws Income Tax

Fixation of the value of the second-hand windmill - Depreciation on windmill - Tribunal observed that valuations may be relevant in ordinary circumstances, but when......
September 9, 2020 Case Laws Income Tax

Disallowance u/s 43B - Deduction of Security Transaction Tax (STT) against the transaction of trading - Undisputedly, petitioner had not deposited the amount deducted as....
September 9, 2020 Case Laws Income Tax

Amount received by the assessee on maturity of the Keyman Insurance Policy - not eligible to claim exemption u/s 10(10D) - Legislature in its own wisdom never intended......
September 9, 2020 Case Laws Income Tax

Personal expenses - Disallowance of vehicle, conveyance and telephone expenses @ 10% - without establishing the fact that a part of the expenditure incurred by the......
September 9, 2020 Case Laws Income Tax

Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any......
September 9, 2020 Case Laws Income Tax

Disallowance of sub-contract payments for land development expenses - accommodation entries for income and expenditure both - Assessee have not executed any work except.....
September 9, 2020 Case Laws Income Tax

Depreciation on vehicles u/s 32 - @30% or 50% - special rate of depreciation - assessee has claimed depreciation @ 50% i.e. on tankers - Since the assessing officer has.....
September 9, 2020 Case Laws Customs

Request for issuance of 'Demurrage cum Detention Waiver Certificate' (DDWC) - There are no justification on the part of the Appellate Authority in deferring to consider.....
September 9, 2020 Case Laws Customs

Validity of Show cause notice issued in 2011 - long pending issue - Reasonable period of limitation for adjudication of case - The fact that the petitioner has......
September 9, 2020 Case Laws Customs

Levy of penalty on Customs Broker u/s 114 and 114AA of the Customs Act, 1962 - allegation that appellant had helped in claiming false drawback by misdeclaration - -......
September 9, 2020 Case Laws Companies Law

Qualification/disqualification of some of the independent Board of Directors - misappropriation of funds - infact the dispute is a family dispute. The Board of Directors....
September 9, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - no resolution plan was received during the CIRP proceedings - The Adjudicating Authority has rightly observed that even after pushing......
September 9, 2020 Case Laws Central Excise

CENVAT Credit - Allegation of fake purchases - The allegation of Revenue are vague and are proved wrong - Adjudicating Authority is directed to grant the refund of......
September 9, 2020 Case Laws Central Excise

Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for......
September 9, 2020 Case Laws Indian Laws

Direction to deposit 20% of the cheque amount in terms of Sec. 143-A of the Negotiable Instruments Act - the trial court was fully justified in invoking the said......
September 8, 2020 Case Laws GST

Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride......
September 8, 2020 Case Laws GST

Refund of unutilized IGST credit lying in Electronic Credit Ledger - It is the case of the petitioner that being a SEZ unit making zero rated supplies under the GST, the....
September 8, 2020 Case Laws Income Tax

Assessment of trust - unexplained deposits of cash in bank - Punishment in the shape of tax liability is quite disproportionate than the negligence at the end of the......
September 8, 2020 Case Laws Income Tax

TDS u/s 194A - non deduction of tds on such interest expenses - once the exempted income is excluded from the total income, then the gross receipts from business carried....
September 8, 2020 Case Laws Income Tax

Exemption u/s 11 - registration U/s 12AA - the primary or dominant purpose of the assessee council is to regulate the medical profession of registered nurses, midwives,.....
September 8, 2020 Case Laws Income Tax

Disallowance of interest - Valuation of inventory - There is no such provision in section 145A(A) to include interest cost in the value of inventory - Therefor......
September 8, 2020 Case Laws Income Tax

Validity of reopening of assessment - Entire attempt of the assessing officer was to hold that the expenditure incurred, in respect of which details are already......
September 8, 2020 Case Laws Income Tax

Exemption u/s 11 - money received on account of IDC [Infrastructure Development Charges] - Merely because the assessee fund no longer requires approval of the Finance......
September 8, 2020 Case Laws Customs

Jurisdiction of Joint DGFT to review own order - The power of review of any decision or order is only under Section 16 - As and when the second respondent had issued the....
September 8, 2020 Case Laws Customs

Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted,......
September 8, 2020 Case Laws Companies Law

Vires of the proviso under Section 167(2)(a) of the Act which was inserted to the Companies (Amendment Act 2017) - disqualification with respect to Directorship of......
September 8, 2020 Case Laws Service Tax

CENVAT Credit - input services - Short term hotel accommodation - rent-a-cab - outdoor catering - these services are essential for providing output services, credit allowed - AT
September 8, 2020 Case Laws Service Tax

Refund of the accumulated Cenvat credit - export of service - Place of provision of service - intermediary service - , the service provided by the Appellant has been......
September 8, 2020 Case Laws Service Tax

Levy of Service Tax - Scientific or Technical Consultancy service or not - In order to help farmers efficiently multiply the seeds, the appellant provides guidance to......
September 8, 2020 Case Laws Central Excise

Applicability of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) to the cases involving confiscation and redemption fine - when the CBIC has issued FAQs,....
September 8, 2020 Case Laws Indian Laws

Maintainability of complaint - Dishonor of cheque - The Magistrate was not justified in dismissing the complaint in default for absence of authorized person of the......
September 7, 2020 Case Laws GST

Reopening of GSTN portal to file the TRAN-1 form - transitional input credit - it is not a case where the petitioner has not made any efforts in getting TRAN-1 form......
September 7, 2020 Case Laws Income Tax

MAT Computation u/s 115JB - Tribunal held that the capital profits on sale of land, which are credited to the capital reserves account in the balance sheet, are not to......
September 7, 2020 Case Laws Income Tax

Exemption u/s 11 - Activities in the nature of trade, commerce or business or not - the proviso to Section 2(15) of the Act shall not be applicable so far as......
September 7, 2020 Case Laws Income Tax

Estimation of income @ 25% - ITAT deleted the addition - We are at one with the Tribunal in taking the view that the AO wrongly determined the profit at the rate of 25%,....
September 7, 2020 Case Laws Income Tax

Fees for technical services received by the foreign company from an Indian concern - Amount paid by the respondent to the HUB International Limited would be covered by......
September 7, 2020 Case Laws Income Tax

Disallowance of interest expenditure - As per AO interest attributable to bring the inventory to its present location and condition should be included in the cost of......
September 7, 2020 Case Laws Income Tax

Nature of land sold - Agricultural land or capital asset - Though the circumstance that the land is classified as Agricultural in the revenue records is in favour of the....
September 7, 2020 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - expenditure incurred to earn exempt income - the disallowance u/s 14A on account of such expenses is liable to be worked out by applying....
September 7, 2020 Case Laws Income Tax

Penalty u/s 271B - Assessee may have a view that prior to the date he was not required to file the audit report along with the return of income but obtain tax audit......
September 7, 2020 Case Laws Income Tax

Addition u/s 68 - allegation that assessee failed to prove the credit worthiness - since the credit worthiness of this company has been accepted in the case of flagship.....
September 7, 2020 Case Laws Income Tax

Disallowance of interest expenditure - The interest income earned by the assessee is from loans and advances given to sister concern which is shown by the assessee to......
September 7, 2020 Case Laws Income Tax

Long term capital gain on sale of plot of land - Cost of improvement being the cost of construction of boundary wall - Having regard to the facts and circumstances of......

1 ....26 27 28 293031 32 33 34........ 104

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Latest Circulars

F: Labour Cess applicable on cost of construction without GSt or gross cost

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