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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1751 to 1800 of 5164 Records

1 ....32 33 34 353637 38 39 40........ 104

August 19, 2020 Case Laws Income Tax

Fee u/s 234E - CIT(A) deleted the fee - where the TDS statement has been processed by the CPC and while processing the same, fee u/s 234E has been levied having tax......
August 19, 2020 Case Laws Customs

Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place....
August 19, 2020 Case Laws Insolvency and Bankruptcy

Hearing of petition before NCLAT - matter listed for hearing on virtual mode - grievance is that it should not be partly physical and partly through virtual hearing -......
August 19, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Settlement of disputes between the parties - where interests of the majority of stakeholders are in serious jeopardy, it would be inappropriate to......
August 19, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation after default - the Adjudicating Authority relied on the balance sheet to hold that there was.....
August 19, 2020 Case Laws GST

Classification of goods - masks and sanitizers - classified as ‘Essential Commodity’ under the Essential Commodity Act, 1955 or not - seeking reduction of rate of GST......
August 19, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The defence taken by the accused that the loan transaction was with the father of the complainant....
August 18, 2020 Case Laws GST

Grant of Anticipatory Bail - Petitioner is the landlord of the premises where his tenant, who runs a factory, allegedly evaded the tax by clandestine sale of Pan......
August 18, 2020 Case Laws GST

Levy of penalty - Profiteering - purchase of flat - It is apparent from the perusal of Section 122 (1) (i) that the violation of the provisions of Section 171 (1) is not....
August 18, 2020 Case Laws Income Tax

Condonation of delay in filing an appeal before ITAT - in the facts and circumstances of the case, the explanation for the delay offered by the appellant cannot be said.....
August 18, 2020 Case Laws Income Tax

Claim of exemption u/s 11 - the project under contract with RBI for setting up of the financial museum by the assessee does not reflect discharging of any formal and......
August 18, 2020 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s 12AA rejected - The quantum of fee/subscription only without any other corroborating finding establishing that the......
August 18, 2020 Case Laws Income Tax

Claim of expenditure against interest Income - Since, we hold in principle that the expenditure is allowable either way u/s 57, if the income is treated under the head......
August 18, 2020 Case Laws Income Tax

Denial of exemption u/s 54F - LTCG - No case law has been brought to our notice wherein two distinctly placed properties have been allowed for claim of deduction u/s 54F....
August 18, 2020 Case Laws Income Tax

Power of CIT-A - Procedure in Appeal u/s 250 - Valuation of property - whether the assessee can take an additional ground at appellate stage even when the same has not......
August 18, 2020 Case Laws Customs

Amendment in shipping bills - MEIS benefits - since the Revenue does not have any case that the conditions stipulated in Section 149 are not existing, there can be no......
August 18, 2020 Case Laws Customs

Principles of Natural Justice - Extension of period of issuance of SCN after seizure of goods - the right of the petitioners has not been prejudiced or taken away in......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Invocation of performance guarantee - CIRP proceedings - the Adjudicating Authority passed the Order that “the performance guarantee given by the bankers on behalf of......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Resolution of Corporate Insolvency approved by the Committee of Creditors - Claim of Customs Duty and other dues after de-bonding / de-notification of SEZ unit - it is......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Claim of Tax Dues after the Approval of Resolution Plan - CIRP process - Operational Debt or not - no claim was filed by the Appellants before the Resolution......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation - the legislative policy now is to move away from the concept of “inability to pay debts” to......
August 18, 2020 Case Laws Service Tax

Rejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Quantification of demand before the cut of date - a liberal interpretation has to be given to the......
August 18, 2020 Case Laws VAT and Sales Tax

Principles of Natural Justice - once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Jurisdiction of Adjudicating Authority - withdrawal of approved Resolution Plan - after due deliberations, when the 1st Respondent/’Resolution Applicant’ had accepted......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation - when part payment is made before the expiration of the prescribed period of limitation by......
August 17, 2020 Case Laws GST

Release of detained goods - detention on the ground that the consignment was not supported by the original invoice and there was variation detected in the goods......
August 17, 2020 Case Laws GST

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment......
August 17, 2020 Case Laws GST

Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account......
August 17, 2020 Case Laws Income Tax

Condonation of delay in filing an appeal - delay of 442 days - The explanation for delay of 442 days in our view is insufficient, unsatisfactory and unreasonable.......
August 17, 2020 Case Laws Income Tax

Rejection of books of accounts - The material purchased in cash or part payment made in cash is fully supported by invoices or vouchers. The same invoices were produced.....
August 17, 2020 Case Laws Income Tax

Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current.....
August 17, 2020 Case Laws Income Tax

Production Services Agreement - Permanent Establishment (PE) in India - the contract between the two entities was primarily that of a principal and agent. - M/s DBPL was....
August 17, 2020 Case Laws Income Tax

Penalty u/s 271B - non-furnishing of the Audit Report before the specified date - As the AO has failed in his duty in verifying whether books of account were audited......
August 17, 2020 Case Laws Income Tax

Income from other sources - Addition u/s.56(2)(viib) - The revenue authorities cannot force the assessee to adopt particular method for valuing the fair market value of.....
August 17, 2020 Case Laws Income Tax

Block assessment u/s 158BC - period of limitation u/s 158BE - In the case of the assessee herein on 07-11-2001, the investigation wing of department after almost one......
August 17, 2020 Case Laws Income Tax

LTCG - As explained the reasons for not-depositing the amount in Capital Gains Accounts Scheme which is also not disputed. Since the assessee has substantially complied.....
August 17, 2020 Case Laws Income Tax

Depreciation on the assets acquired under slump sale - when two or more words which are susceptible of analogous meaning are coupled together, they are understood to be.....
August 17, 2020 Case Laws Income Tax

Determination of Income from house property - Suppression of rental income - We could appreciate the case of the AO, if he has made reference to the rent deed of......
August 17, 2020 Case Laws Income Tax

Capital gain computation - There was an amendment under the provisions of section 55A where the word ‘variance’ was inserted but such amendment is applicable with effect....
August 17, 2020 Case Laws Income Tax

Disallowance being commission on sales paid to the shareholder Director(s) - If directors in terms of Board resolution are entitled to receive commission for rendering......
August 17, 2020 Case Laws Customs

Levy of Ground Rent on Containers - steamer agents - scope of the term owner - distinction between storage of goods and demurrage charges - time limitation for......
August 17, 2020 Case Laws Customs

Requirement to make pre-deposit - undue hardship in making payment - appellant contends that there has been no production, and that there are various liabilities on the.....
August 17, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Corporate Debtor is MSME - CIRP process - there was compromise of confidentiality regarding liquidation value which appears to have been......
August 17, 2020 Case Laws Service Tax

Recovery of service tax - Before adjudicating the issues raised in the show-cause notice, if the respondents proceed u/s 87(b) of the Finance Act and Section 79(1)(c)(i)....
August 17, 2020 Case Laws Service Tax

Works Contract Service - composition scheme is optional at the option of the assessee - The appellant is not entitled to composition scheme as they have not opted for......
August 17, 2020 Case Laws Central Excise

Waiver of pre-deposit - undue hardship to make the deposit - Section 35F - Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there......
August 17, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - deemed assessment - 'assessment' in Section 9(2) includes reference to a deemed assessment and the timelines set out for the bar of......
August 14, 2020 Case Laws GST

Grant of Bail - evasion of GST - since the petitioner and its company has already made a request to the GST authority in the nature of compounding of the offence upon......
August 14, 2020 Case Laws Income Tax

Revenue appeal against the pure question of facts - unnecessary litigation on the part of the Revenue Authorities - In the facts and circumstances, no disallowance was......
August 14, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Perusal of the reasons extracted elsewhere in this order only referred to the issue of classification of royalty on merits and nowhere.....

1 ....32 33 34 353637 38 39 40........ 104

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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 ...