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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 1901 to 1950 of 5164 Records

1 ....35 36 37 383940 41 42 43........ 104

August 4, 2020 Case Laws Service Tax

Duplication of demand by issuing two show cause notices (SCN) for the same period - Sabka Vishwas Legacy Disputes Resolution Scheme, 2019 (SVLDRS) - The Dispute......
August 4, 2020 Case Laws VAT and Sales Tax

Assessment in the name of merged company - MAPL had been merged with the petitioner, MEPL - the 1st respondent, who is the Assessing Officer of the MAPL, ought to have......
August 3, 2020 Case Laws GST

Petition for Granting Bail - Clandestine manufacturing and sale of pan masala without payment of GST - alleged evasion of tax - It is argued that the petitioners have......
August 3, 2020 Case Laws Income Tax

Addition u/s 10B for not bringing back convertible foreign exchange of export sale within the extended time - the veracity of the claims needs to be examined on the......
August 3, 2020 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(i) - addition made/sustained by the AO/CIT(A) u/s 40(a)(i) for not deducting the tax at source of payments made for purchase of raw......
August 3, 2020 Case Laws Income Tax

Penalty u/s 271AAB - assessee as a result of search has disclosed an income in the return filed in response to the notice issued under section 153A - There was no......
August 3, 2020 Case Laws FEMA

Permission for Direct Investment in certain cases - direct investment in joint venture or wholly owned subsidiary outside India - It was for the respondent/RBI to......
August 3, 2020 Case Laws Service Tax

Benefit of SVLDRS - the petitioner not having filed the returns in electronic form within the period specified in the statute, cannot now be heard to contend that he can....
August 3, 2020 Case Laws VAT and Sales Tax

Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form ‘C - Price / rate is inclusive of tax - the rate of CST applicable for the......
August 1, 2020 Case Laws GST

Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and......
August 1, 2020 Case Laws GST

GST fraud - creation of several dummy and non-existent entities to avail bogus Input Tax Credit (ITC) - Bail Application - The Government officials have also been making....
August 1, 2020 Case Laws Income Tax

Effect of amendment to section 40(a)(ia) - Failure to deduct / deposit TDS - Amendment made is effective from 1.4.2005 means it is effective from AY 2005-06 (i.e. FY......
August 1, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Failure to deduct TDS - whether the scope is limited “payable” and not to the amount “already paid” - the expression "payable" is......
August 1, 2020 Case Laws Income Tax

TDS u/s 194C - GTA - once a particular truck was engaged by the appellant on hire charges for carrying out the part of work undertaken by it (i.e., transportation of the....
August 1, 2020 Case Laws Income Tax

Just to take a contrary view in favour of the Revenue, the authorities unneccesarily create a forum for litigation for the assessee by taking different and divergent......
August 1, 2020 Case Laws Income Tax

Reassessment against company not in existence - assessment of income in the year of discontinuance or even after discontinuance - Tribunal committed an error in not......
August 1, 2020 Case Laws Income Tax

Computing deduction u/s 10AA - exclusion from export turnover - The issue in the instant case is whether at all expenses were incurred for rendering any of the services.....
August 1, 2020 Case Laws Income Tax

Disallowance of deduction claimed u/s 80-IA(4) - At the threshold, there is no ambiguity to the fact that all the development projects carried out by the assessee are......
August 1, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the......
August 1, 2020 Case Laws Income Tax

Exemption u/s 11 - grant of registration under section 12AA - The word Schedule Cast, backward classes, Schedule Tribe and women and children means if the Trust is......
August 1, 2020 Case Laws Income Tax

Disallowance of bad debt/forfeiture of advance - If there is direct and proximate nexus between the business operation and the loss, or it is incidental to it, then the.....
August 1, 2020 Case Laws Income Tax

Applicability of section 167B - taxing at maximum marginal rate - assessment of AOP - Unambiguous provisions of 167B(2), if income of any member (other than the share of....
August 1, 2020 Case Laws Income Tax

Rejection of books of account u/s 145(3) - non maintenance of stock register was not sufficient for exercising the power of rejecting the books of the assessee. - It is.....
August 1, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - It is a settled position that assessment and penalty proceedings are two separate and distinct proceedings and though reference can be......
August 1, 2020 Case Laws Income Tax

Undisclosed investment - Assessee has given advance for the property which was taken over by assessee’s sister concern and shown by assessee in its balance sheet and......
July 31, 2020 Notifications GST

The class of registered person required to issue e-invoice - SEZ units excluded - Threshold limit of turnover enhanced from 100 crores to 500 crores.
July 31, 2020 Case Laws GST

Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which......
July 31, 2020 Case Laws Income Tax

Maintainability of appeal filed by the erstwhile company before amalgamation - without considering the order of the High Court in the matter of amalgamation and the......
July 31, 2020 Case Laws Income Tax

Disallowance of contrived loss - only ground for disallowing such loss was that there was no proof of delivery of shares prior to the date of search - Disallowance in......
July 31, 2020 Case Laws Income Tax

Nature of expenses - river diversion expense and HT line shifting expense - It became necessary for the appellant to shift the same for mining operation; similarly river....
July 31, 2020 Case Laws Income Tax

Capital gain - tenancy right available with the assessee or not? - the amount received for not interfering possessions - the parties of the family settlement that the......
July 31, 2020 Case Laws Income Tax

Penalty u/s 271AAB - Addition u/s 69B - income shown suo-motto - additional income brought to tax by the Assessing Officer - none of the conditions for levy of penalty......
July 31, 2020 Case Laws Income Tax

Non-grant of TCS credit - Rectification of mistak u/s 154 - Amount of TCS was not reflected (shown) in the name of assessee, but corresponding income declared by the......
July 31, 2020 Case Laws Income Tax

Correct year of assessment - Interest income was taxed in the earlier assessment year - Assessee cannot be penalized only for the reason that he has not filed revised......
July 31, 2020 Case Laws Income Tax

Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand.....
July 31, 2020 Case Laws Income Tax

Discount on employee stock ownership plan (ESOP) - Capital expenditure or revenue expenditure - the deduction is to be allowed for the difference between the exercise......
July 31, 2020 Case Laws Customs

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts......
July 31, 2020 Case Laws Customs

Principles of Natural Justice - The appellant should be allowed cross examination, the witnesses except the SIO. The SIO is part of the investigation and the Show Cause.....
July 31, 2020 Case Laws Customs

Condonation of delay of 110 days in filing appeal - the pendency of said writ-petition does not seem to extend any benefit to the present applicant who is none but the......
July 31, 2020 Case Laws Service Tax

Taxability - principles of mutuality - services provided to group / promoter companies - The only basis for providing of services by the appellant is on cost sharing......
July 31, 2020 Case Laws Service Tax

Extended period of limitation - Original Authority has accepted the plea of the appellant that the details of the transactions were recorded by the appellant in their......
July 31, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of.....
July 31, 2020 Case Laws Indian Laws

PIL - welfare of advocates - non-inclusion of advocates in the definition of the word “professionals” under the MSME Act - We are not inclined to entertain this petition....
July 30, 2020 Case Laws Income Tax

Nature of expenditure - expenditure incurred in the renovation and redecoration of rooms in a hotel - It is only an application of legal principle to the given facts.......
July 30, 2020 Case Laws Income Tax

Penalty u/s 271F - failure to furnish return of income (ITR) - the assessee’s total income without giving effect to the provision of section 54 come to ₹......
July 30, 2020 Case Laws Income Tax

Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in......
July 30, 2020 Case Laws Income Tax

Reassessment proceedings u/s 147/148 - Where the very basis for which reassessment proceedings were initiated doesn’t survive, there is no basis for making the impugned.....
July 30, 2020 Case Laws Income Tax

Revision u/s 263 - There was no enquiries raised by the AO about the mismatch in the amount of gross receipts shown by the assessee viz a viz reported in the form 26AS......
July 30, 2020 Case Laws Insolvency and Bankruptcy

Reconsideration of Resolution Plan - The Appellant cannot question the commercial wisdom of the CoC in rejecting the Resolution Plan, with the requisite majority and in.....
July 30, 2020 Case Laws VAT and Sales Tax

Jurisdiction - Withholding of refund - there is no order passed by the Commissioner recording his satisfaction and since there is no order of the Commissioner, there is.....

1 ....35 36 37 383940 41 42 43........ 104

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F: interest lability on ITC when payment to supplier is made after 180 days

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