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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1601 to 1650 of 5164 Records

1 ....29 30 31 323334 35 36 37........ 104

August 31, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - The learned Appellate Tribunal was justified in holding that the Assessee was entitled to purchase the said....
August 31, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - it.....
August 29, 2020 Case Laws GST

Classification of goods - applicable rate of tax - Printing and supply of Security Excise Adhesive Labels - the product in question is classified under the Heading 4911.....
August 29, 2020 Case Laws GST

Profiteering - purchase of flat - whether there was any additional benefit of ITC with the introduction of GST availed by the Respondent or not. - This case does not......
August 29, 2020 Case Laws GST

Profiteering - supply of “Services by way of admission to exhibition of cinematograph films” - allegation that the benefit of reduction in the rate of tax not passed on.....
August 29, 2020 Case Laws Income Tax

Jurisdiction of AAR to decide an issue because of non-existence of “Jurisdictional Fact” u/s 245R(2) - Issue was already pending - a question cannot be said to be......
August 29, 2020 Case Laws Income Tax

Provision for warranty - provision of warranty was made every year in accordance with accounting standards 29 and the provision is worked out scientifically every year......
August 29, 2020 Case Laws Income Tax

Nature of expenditure - manufacturing and administrative expenses incurred by the appellant for development of a product in the course of its manufacturing activity......
August 29, 2020 Case Laws Income Tax

Corrected / revised computation of taxable total income filed before ITAT - pleading to admit the fresh claim / additions evidences - Tribunal has rightly held that......
August 29, 2020 Case Laws Income Tax

Reassessment proceeding under Section 147 was made to form change of opinion and therefore, it would clearly amount to reviewing the original order of assessment u/s 147....
August 29, 2020 Case Laws Income Tax

Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced......
August 29, 2020 Case Laws Income Tax

Disallowance of interest - loan was used for the purpose of horse-trading and horse racing business - the finding of the CIT(A) rejecting the claim of the assessee on......
August 29, 2020 Case Laws Income Tax

Validity of assessment u/s 153A/143(3) - wrong reference to a section under which an order is made - the aforesaid mistake cannot be stretched to the extent for......
August 29, 2020 Case Laws Customs

Non-Service of notice - Section 153 of the Customs Act - Non-fulfilment of export obligation - Admittedly, in this case, the Authority has not served the notice on the......
August 29, 2020 Case Laws Customs

Change in classification of imported goods - Quick Lime - purity is less than 98% - in view of the Board s Circular as well as HSN Explanatory Note, the product......
August 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The payment received for shares, duly issued to a third party at the request of the payee as evident from official records, cannot be a debt, not to....
August 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Apart from the fact that the Joint Development Agreement entered into, is a contract of reciprocal rights and obligations, both parties are......
August 29, 2020 Case Laws Service Tax

Classification of services - job of “metal spreading for supply uncoursed black Trap Rubble stone” - The overall work is of construction of bunds which falls under......
August 29, 2020 Case Laws Central Excise

Refusal to accept the surrender of Central Excise Registration Certificate - the demand, which was a subject matter in the CESTAT, before the Hon'ble Supreme Court, no......
August 29, 2020 Case Laws VAT and Sales Tax

Determination of sales turnover - When the assessing authorities could accept the explanation of the assessee for the subsequent years, there is no reason for them to......
August 28, 2020 Case Laws GST

Recovery of GST - Non filing of returns - there is a caveat in terms of provision u/s 62(2) where on receipt of such information, as noticed above, was received by the......
August 28, 2020 Case Laws GST

Claim of transitional credit - submission of form TRAN-1 - mistake while submitting the aforementioned form TRANS-1 was that, instead of filing it under the Central GST,....
August 28, 2020 Case Laws Income Tax

Capital gains arising out of land acquisition compensation - date of accrual of capital gains for the purpose of Section 45 - capital gains shall be deemed to have......
August 28, 2020 Case Laws Income Tax

Can the decision of ITAT for later Assessment Year (i.e AY 1975-1976) be questioned in the second round of litigation - the revenue had every reason to question the......
August 28, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - non disclosure of sale the lands and windmill - As carefully perused the penalty order dated 25.09.2015 and we find that the Assessing Officer......
August 28, 2020 Case Laws Income Tax

TDS u/s 194N - Consequences of failure to deduct or pay u/s 201 - cash withdrawal exceeding Rupees One Crore in an year from the bank account - Not agree with the stand.....
August 28, 2020 Case Laws Income Tax

Short deduction of TDS - Addition u/s 40 (a) (ia) - the assessee has deducted tax on the above sum the rate of one percent instead of 2% as held by the assessing officer....
August 28, 2020 Case Laws Income Tax

Rectification of mistake - when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed......
August 28, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained share capital receipt - Mere paperwork by the assessee does not take the authorities anywhere, when the learned AO suspected the real......
August 28, 2020 Case Laws Income Tax

Addition u/s 14A - Whether the provisions of section 14A are applicable even when no exempt income is earned? - Recently, the Hon'ble Supreme Court has dismissed the SLP....
August 28, 2020 Case Laws Customs

Power of Central Government to impose quantitative restrictions - Import of Peas - Powers u/s 3 versus u/s 9A of the FTDR Act - Notwithstanding Section 9A, the Central......
August 28, 2020 Case Laws Customs

Validity of Show Cause Notice (SCN) - Violation of Foreign Trade Policy - SFIS scheme - This is a premature writ petition, we are not inclined to give any relief to the.....
August 28, 2020 Case Laws Customs

Principles of Natural Justice - Mutuality of interest - while remanding back the matter, it is observed that: the initial SCN was adjudicated by the Commissioner and the....
August 28, 2020 Case Laws Service Tax

Merely because the total amount has been billed using the number of man hours / man days as a measure, it does not become a manpower supply service. If this logic is......
August 28, 2020 Case Laws Central Excise

CENVAT Credit - input - film rolls - Kodak branded film rolls supplied free of cost with Camera - when the film roll is being clubbed with the camera and both packed in.....
August 28, 2020 Case Laws VAT and Sales Tax

Determination of mandatory pre-deposit for admission of an appeal - adjustment of deposit with input tax credit (ITC) / Net credit - No authority is cited by the......
August 28, 2020 Case Laws VAT and Sales Tax

Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due......
August 27, 2020 Case Laws GST

Liability of GST - Funds received from Govt. of Kerala for paying the cost of the water metro project - the services rendered by the applicant to the Government of......
August 27, 2020 Case Laws GST

Exemption from GST - Hostel facility to its students - Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study.....
August 27, 2020 Case Laws GST

Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as.....
August 27, 2020 Case Laws Income Tax

Disallowance of interest on loan since interest free advances given to the parties - Once it is held that the amount was outstanding out of sales made, the business......
August 27, 2020 Case Laws Income Tax

TDS u/s 195 - Commission paid - when undisputedly TEI is not having any Permanent Establishment (PE) in India the income of TEI received as commission from assessee......
August 27, 2020 Case Laws Income Tax

CIT(A) rightly held that the artificial and hypothetical income created by mere general entries which were subsequently reverse cannot be brought to tax. Besides that......
August 27, 2020 Case Laws Income Tax

Nature of expenditure - A.O. as well as the Ld. CIT(A) were erred in coming to the conclusion that expenditure incurred on developing new software platform is expected......
August 27, 2020 Case Laws Income Tax

Disallowing social welfare expenditure - expenditure incurred under the head Social Welfare Expenditure for construction of houses to flood victims is in the nature of......
August 27, 2020 Case Laws Income Tax

Levy of Interest u/s 201(1A) for late deposit of Tax Deducted at Source - payment of TDS by the assessee would relate back to the date of presentation of cheques by the.....
August 27, 2020 Case Laws Income Tax

Unexplained cash credits - bank deposits - Both the AO as well as CIT(A) have not gone by the “source” explained to examine identity, genuineness and creditworthiness......
August 27, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance u/s 40(a)(ia) - The only reason for which the expenditure was disallowed is due to non–deduction of tax at source. In other words,......
August 27, 2020 Case Laws Income Tax

Bogus purchases - the assessee could not produce the transportation evidences or expenditure incurred on account of transportation in regard to these purchases. - the......
August 27, 2020 Case Laws Customs

Principles of Natural Justice - Classification of imported goods - Naptha - cross examination of the Chemical Examiner - lacunas in the testing procedure - It is seen......

1 ....29 30 31 323334 35 36 37........ 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

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