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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1551 to 1600 of 5164 Records

1 ....28 29 30 313233 34 35 36........ 104

September 3, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The authorities have failed to appreciate that the penalty proceeding and the assessment proceeding are distinct and since, the assessee had not.....
September 3, 2020 Case Laws Income Tax

Computation of MAT u/s 115JB - Book Profit - Long term capital gains - There is no provision in the Act to prevent the assessee from claiming indexed cost of acquisition....
September 3, 2020 Case Laws Income Tax

Reassessment u/s 147 - notice issued u/s 148 against the deceased person - It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased......
September 3, 2020 Case Laws Income Tax

Condonation of delay - When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the....
September 3, 2020 Case Laws Income Tax

Taxability of notional interest - Income from House Property - Rental income - The addition was on the sole premise, that the assessee having the security deposit must......
September 3, 2020 Case Laws Income Tax

Validity of re-assessment proceedings u/s 147 - the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void abinitio,......
September 3, 2020 Case Laws Customs

Provisional clearance of the goods imported pending a consideration by the Supreme Court of the main issue with regard to the legality of the notification - Ext.P1......
September 3, 2020 Case Laws Companies Law

Whether on mere change of the name of a Company with the approval of the Registrar of companies, sale/transfer of its immovable property takes place and stamp duty......
September 3, 2020 Case Laws Central Excise

Admissibility of Benefit of exemption notifications - bearings sold for use in the wind operated electricity generators as parts - The term “wind operated electricity......
September 3, 2020 Case Laws Central Excise

Valuation - ball or roller bearing - related party transaction - rejection of declared value - The mere fact that the entire production of M/S SKFTIL is sold through M/s....
September 2, 2020 Case Laws GST

Grant of Bail - condition to deposit entire demand of GST with interest for Bail - the condition is onerous and is liable to be set aside - This Court is of the opinion.....
September 2, 2020 Case Laws Income Tax

Exemption u/s.54B and 54F - new piece of land was purchased by the assessee in the names of his two sons - Once the assessee was not the owner of the property, there......
September 2, 2020 Case Laws Income Tax

Assessment is in the name of the deceased person - when the factum of death was brought to the notice of the authorities below, instead of substituting the legal heirs......
September 2, 2020 Case Laws Income Tax

Income received from sale of software licenses - Royalty - the amended definition of Royalty under the domestic law even if amended with retrospective effect cannot be......
September 2, 2020 Case Laws Income Tax

Accrual of expenditure liability - correct year of assessment - On perusal of the order of AO who has given the detailed finding that why the above liability did not......
September 2, 2020 Case Laws Income Tax

Disallowance of expenses incurred on corporate social responsibility (“CSR”) - expenditure incurred towards display of name/logo of the assessee on various items is......
September 2, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - Even where it is held that the charge is uncertain at the initiation stage, the same has been made definite while passing the.....
September 2, 2020 Case Laws Customs

Refund of ADD - Period of limitation - Unable to comprehend as to how the Assistant Commissioner of Customs could resort to any reasoning for rejecting the petitioner's.....
September 2, 2020 Case Laws Insolvency and Bankruptcy

Secured financial creditor or not - The creation of pledge of shares by the Corporate Debtor is said to be in regard to the money lent to WLD and BRASSCO. The Appellants....
September 2, 2020 Case Laws Central Excise

100% EOU - Extended Period of Limitation - Use of imported inputs in manufacture of non-excisable goods - The burden of proving to the contrary rested upon the......
September 2, 2020 Case Laws Central Excise

100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under......
September 2, 2020 Case Laws VAT and Sales Tax

Nature of transaction - Sales or works contract - The only point repeatedly canvassed both before the Authorities as well as before this Court is that the judgment of......
September 2, 2020 Case Laws Insolvency and Bankruptcy

Implementation of approved Resolution Plan - successful resolution applicant cannot suddenly be faced with “undecided” claims after the resolution plan submitted by him.....
September 1, 2020 Case Laws GST

Power to effect seizure of cash from petitioner - Section 67(2) of CGST, 2017 - Thus, keeping in view the aforesaid interpretation of the word “thing” money has to be......
September 1, 2020 Case Laws GST

Profiteering - purchase of flat - allegation proved that the Respondent had not passed on the benefit of Input Tax Credit by way of commensurate reduction of price -......
September 1, 2020 Case Laws GST

Profiteering - Sanitary Napkins - allegation proved that the reduction of rate of GST not passed on by way of commensurate reduction in prices - Contravention of section....
September 1, 2020 Case Laws GST

Profiteering - Maggi Noodles Pack having MRP ₹ 5/- - allegation that the benefit of reduction in the rate of GST not passed on by way of commensurate reduction in.....
September 1, 2020 Case Laws Income Tax

Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money.....
September 1, 2020 Case Laws Income Tax

Disallowance of commission expenses - Non-service of letters to the buyers or non-compliance of the letters by the buyers does not show that the payment of commission......
September 1, 2020 Case Laws Income Tax

Depreciation on vehicles - 50% for half year - Cars purchased by the assessee were ready to use as on the date of purchase i.e. prior to 28th September 2011.......
September 1, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - There cannot be a penalty merely on the basis that the assessee has disclosed income after receiving the notice from the ADIT and the income was.....
September 1, 2020 Case Laws Income Tax

Disallowance of interest expenditure u/s 36 - interest expenditure incurred on the borrowed fund utilised for making the payment of share application money is deductible....
September 1, 2020 Case Laws Income Tax

Applicability of Sec.115JB(2), Expl.1(vii) vis-à-vis BIFR orders - , the matter of applicability of Sec.115JB was delved into by CBDT and it was proposed to restrict the....
September 1, 2020 Case Laws Companies Law

Disqualification of petitioners to act as Director - Section 164(2)(a) of the Companies Act, 2013 - the counsel for the petitioners has been unable to show as to what......
September 1, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of default and debt - time limitation - Section 22 of the Limitation Act, 1963 relates to ‘breaches and torts’, for the purpose of......
September 1, 2020 Case Laws Service Tax

Rejection of declaration filed under the amnesty scheme - SVLDRS - SVLDR is a beneficial scheme and purposive interpretation of its terms is desirable - The declarants......
September 1, 2020 Case Laws Service Tax

Classification of services - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business......
September 1, 2020 Case Laws Central Excise

Method of Valuation - section 4A or Section 4 of CEA - manufacturer of pesticides and insecticides of less than 10 gms/10 ml - the appellant is required to discharge......
September 1, 2020 Case Laws VAT and Sales Tax

Levy of penalty - non-filing of returns - the element of mensrea should be recorded to be present. In this case, no such finding can be discerned in the orders impugned.....
August 31, 2020 Circulars Income Tax

Banks are advised to immediately refund the charges collected, if any, on or after 1st January 2020 on transactions carried out using the electronic modes prescribed u/s....
August 31, 2020 Case Laws Income Tax

Income from House Property - Payment made to Mumbai Port Trust claimed by assessee u/s 23 - the term local authority cannot be rigidly interpreted to mean only a local......
August 31, 2020 Case Laws Income Tax

TDS u/s 195 - Disallowance of Project Specific Costs u/s 40(a)(i) - There cannot be a retrospective obligation to deduct tax at source and therefore as on the date when.....
August 31, 2020 Case Laws Income Tax

Deduction of tax at Source (TDS) - any income derived by them is taxable only in their country of residence and not in India. Therefore, the Treaty provisions being more....
August 31, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - loan advanced by the company - Ultimate beneficiary of a part of loan advanced by M/s. Maplewood Trading Pvt. Ltd. is either the assessee.....
August 31, 2020 Case Laws Income Tax

MAT computation - Valuation of assets on amalgamation - determining book profit - Since, the capital reserve is out of purview of Section 115JB, and the “Revaluation......
August 31, 2020 Case Laws Insolvency and Bankruptcy

Whether an advance amount for supply of goods can be considered as an Operational Debt under Section 5(20) of the I&B Code? - the advance amount paid by the Respondent......
August 31, 2020 Case Laws Service Tax

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers.....
August 31, 2020 Case Laws Service Tax

Amnesty Scheme - SVLDRS - CENVAT Credit on input services - In fact, in order to ensure that the Designated Committee does not dispute the tax through input credit, a......
August 31, 2020 Case Laws Service Tax

CENVAT Credit - input services, value of which not included in value of output services - As the receipts excluded from computation of assessable value are not......
August 31, 2020 Case Laws VAT and Sales Tax

Once the appellate authority comes to the conclusion that there was a bona fide belief of the assessee then an absolute relief should have been granted. Granting a......

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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

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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