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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1651 to 1700 of 5164 Records

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August 27, 2020 Case Laws Companies Law

Winding up order - The Company was non-functional, it had already given its premises on rent and it was the only income of the Company. Therefore, we find that the......
August 27, 2020 Case Laws Companies Law

Appeal against restoration of the name of the company in the Register of Companies - It is contended that the Appellants being the suspended Directors are helpless and......
August 27, 2020 Case Laws Companies Law

Revival of appellant company - removal of name for non filing of statutory documents for 3 years - The Appellant is in operation as they are entering into MOU’s. The......
August 27, 2020 Case Laws Companies Law

Appealable order or not - the order having passed by the Judicial Authority (NCLT) under Section 45 of the ‘Arbitration and Conciliation Act, 1996’ and in absence of any....
August 27, 2020 Case Laws Indian Laws

Cancellation of Certificate of Registration of Non-Banking Financial Institution (NBFC) - The CoR of the petitioner was cancelled by RBI under the provisions of Section.....
August 26, 2020 Case Laws GST

Classification of goods - rate of GST - Silicone Insole - Heel Cushion - the products of the applicant namely; Silicone Insoles and Silicon Heel Cushion; being only......
August 26, 2020 Case Laws GST

Classification of supply - composite supply or mixed supply - works contract or not - Construction and Commissioning of Jetty and the Development of Sites as per the M.O....
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an......
August 26, 2020 Case Laws GST

Classification of goods - rate of tax - agricultural implements used for, rubber tapping such as spouts, cup holder and collection cups - goods are covered under the......
August 26, 2020 Case Laws GST

Detention of consignment - Lubricant - stock transfer - consignee was shown as an unregistered person in the e-way bill - the mere mention of the consignee as an......
August 26, 2020 Case Laws GST

Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail......
August 26, 2020 Case Laws GST

Detention of consignment - non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods - It is not in dispute that the details of.....
August 26, 2020 Case Laws Income Tax

Default u/s 201(1) and 201(1A) - in the instant case, the proceedings under Section 201(1) and 201(1A) of the Act have been initiated after a period of four years.......
August 26, 2020 Case Laws Income Tax

Deduction / exemption u/s 10A - interest on bank deposits is also eligible to be included in the profits of 100% Export Oriented Units for the purpose of claiming......
August 26, 2020 Case Laws Customs

Classification of imported goods - Calcite Sand (Calcite Powder) - There is no option but to go by the technical data sheet/description provided by overseas supplier for....
August 26, 2020 Case Laws Companies Law

Oppression and Mismanagement - bogus transactions - siphoning of funds - The allegation is an isolated incident and in order to invoke provisions of Oppression and......
August 26, 2020 Case Laws Companies Law

Whether Tribunal (NCLT) can impose the compounding fees u/s 441(1) of the Act, less than minimum prescribed for the offence u/s 165 (1) read with Section 165(6)? - the......
August 26, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - NPA - relevant date of default - The Admission need not be in regard to any precise amount nor by expressed words. If a defendant writes to the plaintiff.....
August 26, 2020 Case Laws VAT and Sales Tax

Grant of subsidy - doctrine of promissory estoppel - merely the heading of a provision/clause cannot be relied upon since the same is not always determinative in the......
August 25, 2020 Case Laws GST

Direction to the respondents to issue copies of the seized documents - the respondents shall permit the petitioners to take copies of those documents relied upon in the.....
August 25, 2020 Case Laws GST

Profiteering - supplies of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360 (VIP) FIR - the violation of the provisions of....
August 25, 2020 Case Laws GST

Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the....
August 25, 2020 Case Laws Income Tax

Additional depreciation on certain assets/machineries - If the assessee uses partly for own use and for hire charges he is not entitled to claim excess depreciation as......
August 25, 2020 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - purchase of immovable property - difference amount between the consideration paid by the assessee and the Sub Registrar Office (SRO in......
August 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 57 disallowed - AO has applied his mind and formed an opinion for allowance of this interest expenses while framing......
August 25, 2020 Case Laws Income Tax

Depreciation on goodwill arising out of amalgamation - The excess of liabilities over net assets was treated as goodwill - goodwill arising on account of amalgamation......
August 25, 2020 Case Laws Income Tax

Disallowances of expenditure - Assessee itself has disallowed major part of cash expenses as unaccounted. There would be no justification for making further addition,......
August 25, 2020 Case Laws Income Tax

Addition u/s 68 v/s 69 - unexplained deposit in the bank account - sum was not credited in the books of accounts, but the amount was found credited in the bank account......
August 25, 2020 Case Laws Income Tax

Addition of Building maintenance expenses - assessee is carrying on sub-letting activity on the buildings taken on rent. Hence the expenses incurred on building should......
August 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was......
August 25, 2020 Case Laws Companies Law

Oppression and Mismanagement - Direction for Forensic Audit before deciding the issue of maintainability - Status Quo Ante - Thus the NCLT under Rule 11 of National......
August 25, 2020 Case Laws Companies Law

Oppression and Mismanagement - the impugned order is a nonspeaking order. The question of Oppression, and Mismanagement, Maintainability and Limitation in the present......
August 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the outstanding amount is towards interest on the delayed payments, for which there was a pre-existing dispute, before issuance of demand notice.......
August 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Apart from the fact that there are ‘force majeure’ due to which the ‘Corporate Debtor’ could not complete the project, it is found that the 1st......
August 25, 2020 Case Laws Insolvency and Bankruptcy

The stand as taken by the parties, suggest that the application under Section 10 of the I&B Code was filed by the ‘Corporate Applicant’ fraudulently with malicious......
August 24, 2020 Case Laws GST

Claim of Refund with interest - Ocean freight - This court has declared the levy as ultra vires the IGST Act - The respondents are directed to sanction the refund and......
August 24, 2020 Case Laws GST

Illegal detention of applicant for three consecutive days - investigation not conducted in accordance of law - No grounds are made out to allow the presence of the......
August 24, 2020 Case Laws GST

Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title.....
August 24, 2020 Case Laws Income Tax

Capital gain computation - transaction under consideration is between the members of AOP - Deeming fiction - the provisions of section 50C of the Act are not applicable.....
August 24, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ii) - though cess may be collected as part of income tax but that does not render such cess either rate or tax which cannot be deducted in terms......
August 24, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The AO as well as the CIT(A) only proceeded on the basis that there was no income during the year therefore there is no business activity, but......
August 24, 2020 Case Laws Customs

Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint......
August 24, 2020 Case Laws Customs

Valuation of imported goods - Misdeclaration of imported goods - the adjudication order is vitiated for not permitting the retesting, inspite of the prayer of the......
August 24, 2020 Case Laws Companies Law

Oppression and Mismanagement - transfer of shares of promoters - The mere undertaking of the transferees not to transfer their shares will not cure the illegality.......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP proceedings on settlement between parties - when the Applicant wants to withdraw the application before Constitution of CoC, while resorting to......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Counter claim - the Adjudicating Authority cannot decide the counter claim while admitting the Application. As such, all the essential requirements.....
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Effect of an ‘Acknowledgment’ of dues after the expiry of period of limitation - It cannot be gain said that ‘Acknowledgment of Liability’ is to be.....
August 24, 2020 Case Laws Indian Laws

Cancellation of assignment deed - When it comes to cancellation of a deed by an executant to the document, such person can approach the Court under section 31, but when.....
August 24, 2020 Case Laws Indian Laws

Seeking information from GSTN under RTI - Exemption from Disclosure of information - The CIC had passed a decision to give the Minutes of the Board Meeting directing......
August 24, 2020 Case Laws VAT and Sales Tax

Maintainability of Writ application - Gujarat VAT Act - Escaped turnover - Supply to SEZ unit - As in the instance case, the GVAT Act, 2003 provides complete machinery......

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number