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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1501 to 1550 of 5164 Records

1 ....27 28 29 303132 33 34 35........ 104

September 7, 2020 Case Laws Customs

Refund of SAD - admittedly, the impugned order has been made without issuance of a show cause notice, calling for the petitioner’s objections and as such, is in......
September 7, 2020 Case Laws Customs

EPCG Scheme - appellant failed to export containers within the stipulated time period and applied for extension of time - The exemption notifications require strict......
September 7, 2020 Case Laws Companies Law

Oppression and Mismanagement - Grant of interim relief - Illegal appointment of Directors in the AGM - The Appellant has demonstrated all these circumstances to show......
September 7, 2020 Case Laws Insolvency and Bankruptcy

Suspension of initiation of corporate insolvency resolution process - insertion of Section 10A to I&B Code, 2016 - in view of the alleged default if any, had occurred......
September 7, 2020 Case Laws Central Excise

Applicability of Section 11D to the facts of the present case - the Revenue could not show that the appellant after blending ethanol with duty paid motor spirit......
September 7, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the......
September 7, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 47(b) of the erstwhile Kerala Value Added Tax Act, 2003 - registration of Charitable Hospitals - indoor patient - medicines supply of surgical items,....
September 7, 2020 Case Laws Indian Laws

Dishonor of Cheque - Offence u/s 138 of NI Act - Evidence - return memo of the banker with endorsement - In view of insertion of Section 146 in the N.I. Act, Section 67.....
September 5, 2020 Case Laws GST

Seizure/detention of goods/materials - seizure on the ground that e-Way bills tendered for the goods in movement stood expired when the vehicle entered within the......
September 5, 2020 Case Laws Income Tax

Income from other sources - accrual of income - ITAT held that sum received by the assessee pursuant to a Development Agreement had not accrued as income - on facts, the....
September 5, 2020 Case Laws Income Tax

Exemption u/s 11 - surplus from exhibition activity - Denial of exemption on the ground that, he assessee did not fall within the scope of charitable purposes defined in....
September 5, 2020 Case Laws Income Tax

Exemption u/s 11 - Providing education through Medical College - inadequate infrastructure - There have been deficiencies in the infrastructure as found by the first......
September 5, 2020 Case Laws Income Tax

Deduction u/s 80lB(10) - Profit attributable to Car parking space and preferential location charges - Since these are integral part of the housing project, the profit......
September 5, 2020 Case Laws Income Tax

Validity of assessment - non-service of the notice u/s.143(2) - It is also clear from the record that the assessee has raised this issue first time before us, however,......
September 5, 2020 Case Laws Income Tax

Depreciation @ 15% or 10% under the block furniture and fixtures - Considering the nature of expenditure, it can be safely concluded that the entire expenditure has been....
September 5, 2020 Case Laws Income Tax

Provision in the Act for BRINGING to tax the notional rent on unsold stock of house property was brought into effect from assessment year 2018-19. In the present case,......
September 5, 2020 Case Laws Income Tax

Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the......
September 5, 2020 Case Laws Customs

Release of seized goods - confiscation - First appellate authority set aside the original order - Non-release of goods has been justified and defended by the respondents....
September 5, 2020 Case Laws Customs

Imposition of ADD - determination of individual dumping margin - The Appellant wanted individual dumping margin but that was not accepted and the levy of duty as......
September 5, 2020 Case Laws Companies Law

Striking off the name of Kushal Power from the Register of the Companies - non-filing of financial statements and annual returns - disqualification of directors - The......
September 5, 2020 Case Laws Companies Law

Validity of proceeding with the civil suit - Jurisdiction of civil court in the matters covered by the Companies Act - the conflict between the parties is found to be......
September 5, 2020 Case Laws Insolvency and Bankruptcy

Viability and feasibility of Resolution Plan - NCLAT remitted /remanded back the matter to the NCLT with a direction to have the Resolution Plan resubmitted before the......
September 4, 2020 Case Laws GST

Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the......
September 4, 2020 Case Laws GST

Permission to file Form TRAN-1 - transitional credit - if the petitioner’s assertion is found to be correct, the GST Council shall issue necessary recommendation to the.....
September 4, 2020 Case Laws Income Tax

Allowability of transportation expenses - ITAT directed deletion of additions made by the AO - The Tribunal has not assigned any reasons on the issues raised before it......
September 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Deduction u/s 80-IA - Without any application of mind, the Assessing Officer re-opened the assessment under the pretext that income has....
September 4, 2020 Case Laws Income Tax

Stay petition - payment of 20% of the disputed demand - As a creature of the statute, on whom the discretionary power is conferred, the authority cannot abdicate his......
September 4, 2020 Case Laws Income Tax

Assessment u/s 153A - the firm was not in existence and was ceased to exist on the date of search and mere holding a PAN does not alter the legal position that the firm.....
September 4, 2020 Case Laws Income Tax

Levy of penalty u/s 271AAA - Defective notice - the Assessing Officer has not confronted the assessee to substantiate the manner in which the additional income was......
September 4, 2020 Case Laws Income Tax

Levy of late filing fee u/s 234E - Late filing of TDS return - Amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer....
September 4, 2020 Case Laws Income Tax

Disallowance on account of provision for expenses - The alternative request of the assessee to delete the addition on the ground that the assessee has offered the same......
September 4, 2020 Case Laws Income Tax

Disallowance u/s 14A - when he rejected the disallowance computed by the assessee, that in itself is dissatisfaction with the claim of the assessee of disallowance. It......
September 4, 2020 Case Laws Customs

Seeking levy of Anti Dumping Duty - DA terminated the investigation, on the ground that appellant failed to prove any injury to Domestic industries - HC directed the DA.....
September 4, 2020 Case Laws Customs

Retention of goods after arriving at Port - Dispute in title of goods - the petitioner herein lodged their contentions and contended that the goods should not be......
September 4, 2020 Case Laws Customs

Provisional release of goods - Used Rubber Tyre Cut in Two Pieces - Once the application of the Schedule VI of the 2016 Rules is ruled out, the only question is whether.....
September 4, 2020 Case Laws Customs

Absolute Confiscation - Gold - old and used Mobile Phone - Indian Currency - Claim of innocence and bonafide - Recovery of the gold from the appellant has not been......
September 4, 2020 Case Laws Customs

Classification of imported goods - Provisional assessment - onerous condition of furnishing 100% bank guarantee on the Appellant for the differential duty amount -......
September 4, 2020 Case Laws Companies Law

Proceedings in NCLT - part physical and part virtual hearing - infringement of Fundamental Rights - if the Tribunal wants to go for physical hearing of any particular......
September 4, 2020 Case Laws Companies Law

Dividend declared but not claimed for more then 7 years - the petitioner is an 81 year old woman who was not aware even about the existence of the shares until recently.....
September 4, 2020 Case Laws Service Tax

Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of......
September 4, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt - Converion of Debt into Capital - Once the ‘Debt’ is converted into “Capital” it cannot be termed as ‘Financial Debt’ and the......
September 4, 2020 Case Laws Service Tax

Rejection of benefit of SVLDRS - mistake of not mentioning the penalty - filing of details in the wrong column i.e. filing details in the column 9.1 instead of column......
September 4, 2020 Case Laws Service Tax

Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by.....
September 4, 2020 Case Laws VAT and Sales Tax

Power to increase the rate of tax (VAT) on Petrol and Diesel by way of Notification - A general and omnibus alteration to the rate of tax of this nature would have to be....
September 4, 2020 Case Laws VAT and Sales Tax

Stay of recovery of dues, pending the appeal - When substantial rights of parties are involved, it is not open to the 1st respondent to (i) mention wrong facts while......
September 4, 2020 Case Laws VAT and Sales Tax

Valuation - Levy of tax and penalty - Rule 8(2) of TNVAT Rules 2006 - when the freight charges and pumping charges have been separately shown in the invoices without......
September 4, 2020 Case Laws VAT and Sales Tax

Power to condone the delay in filing of refund application - The prescription as found in Rule 47 specifically empowers the Assessing Officer to condone the delay in......
September 4, 2020 Case Laws Indian Laws

Dishonor of cheque - Grant of anticipatory bail - Since the criminal prosecution has crossed the stage of trial, appeal and revision and reached the finality, the person....
September 4, 2020 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - If any cheque is given in security, then presumption of legally enforceable debt or liability......
September 3, 2020 Case Laws Income Tax

Exemption u/s 54F - LTCG - investment made in the house property in USA - the investment in a residential house was made in USA prior to 01.04.2015, whereas, the......

1 ....27 28 29 303132 33 34 35........ 104

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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