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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2001 to 2050 of 5164 Records

1 ....37 38 39 404142 43 44 45........ 104

July 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - As the reopening in the case before us had been resorted to by the A.O on the basis of a “change of opinion” as regards the......
July 24, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition of unsecured loans as undisclosed in u/s. 68 - the assessment proceedings were not pending at the time of search. Hence assessment for......
July 24, 2020 Case Laws Customs

Detention order - Smuggling - Gold - currency - Baggage Rules - the order of preventive detention is a preventive measure and that predicated on the admissible voluntary....
July 24, 2020 Case Laws Companies Law

Rectification of the register of members of the company - In the instant application, the respondent auctioned the shares without the consent of shareholders and without....
July 24, 2020 Case Laws Central Excise

Utlization of CENVAT Credit - Period of limitation - Timely scrutiny of Returns by the Department would have shown that there is huge accumulated credit; Department was.....
July 24, 2020 Case Laws Central Excise

Nestle Milky bar and Eclairs - Benefit of exemption - Whether the confectionery products cleared by the appellant under Chapter 1704.90 are 'white chocolate' or not? -......
July 23, 2020 Case Laws GST

Profiteering - restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt Ltd.) - the Respondent is directed to reduce his prices......
July 23, 2020 Case Laws Income Tax

Income accrued in India - PE in India or not - Though it was pointed out to the ITAT that there were only two persons working in the Mumbai office, neither of whom was......
July 23, 2020 Case Laws Income Tax

Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which.....
July 23, 2020 Case Laws Income Tax

Income of lease rental earned from property along with facilities - Income from Other sources - The workstation in the form of plant and machinery are inseparable from......
July 23, 2020 Case Laws Companies Law

Non-disclosure of allotment of equity shares of Respondent company - Dispute between the Directors - The allotment of shares has been done without getting it approved in....
July 23, 2020 Case Laws Insolvency and Bankruptcy

Rectification in the approved Resolution Plan - Adjudicating Authority had no jurisdiction to entertain an application for rectification of Resolution Plan and making......
July 23, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the pendency of the SARFAESI proceeding or other dispute does not prevent a financial creditor to trigger the corporate insolvency resolution......
July 22, 2020 Case Laws GST

Maintainability of application- Scope of Advance Ruling - This authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or......
July 22, 2020 Case Laws Income Tax

Deduction u/s.80IA(4) - The assessee while determining the eligible profit, is not required to notionally reduce losses arising from eligible business in the earlier......
July 22, 2020 Case Laws Income Tax

Revision u/s 263 - Income recognition method - PCIT cannot direct the AO for denovo assessment without assigning any defects or deficiencies in the method of accounting.....
July 22, 2020 Case Laws Income Tax

Computation of amount of diminution value on securities - the amount of premium on investment has not been taken into consideration at the time of computing diminution......
July 22, 2020 Case Laws Income Tax

Revision u/s 263 - The methodology adopted by the assessee for revenue recognition was being consistently followed by the assessee during previous and subsequent......
July 22, 2020 Case Laws Income Tax

Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has been invested, had already paid additional income tax on the......
July 22, 2020 Case Laws Income Tax

Addition u/s 69C OR 68 - Addition of share application money - Wrong mention of section - opening balance was carried forward - it is outside the ambit of section 68 - No addition.
July 22, 2020 Case Laws Income Tax

Nature of expenditure - Payment of ‘Franchisee fee’ - whether capital or revenue in nature? - ‘Franchisee Fee’ paid by the assessee is revenue in nature since it was......
July 22, 2020 Case Laws Customs

Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of......
July 22, 2020 Case Laws Companies Law

Maintainability of application for winding up - Striking of name of the company - even after removal of the name of the company from the register of companies the NCLT......
July 22, 2020 Case Laws Central Excise

Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....
July 22, 2020 Case Laws VAT and Sales Tax

Doctrine of Contemporanea Expositio - Availment of Capital Investment Subsidy -when the Appellant company had obtained undue advantage in monetary terms by availing 25%.....
July 21, 2020 Case Laws GST

Input Tax Credit - Paver Blocks laid on the land - immovable or movable property? - The flexibility to re-use does not mean that blocks will be removed and re-erected......
July 21, 2020 Case Laws GST

Classification of goods - Shatamrut Chyavan - The subject product is a complete animal feed supplement manufactured out of molasses mixed with 15 other ingredients to......
July 21, 2020 Case Laws GST

Principles of Natural Justice - Adjudication of matter before the Date specified in the notice - Deputy Commissioner of State Tax, for unexplained reasons and......
July 21, 2020 Case Laws GST

Profiteering - purchase of flat - The respondent has denied benefit of ITC to the buyers of the flats being constructed by him in the project in contravention of section....
July 21, 2020 Case Laws Income Tax

Addition in the hands of the assessee - Family Trust - assessee was a beneficiary - It is wholly un-understandable as to how can assessee, on one hand, seek to treat a......
July 21, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Income accrued in India - Assessee had shifted to the United States - period of stay in India - Since the assessee did not.....
July 21, 2020 Case Laws Income Tax

Notional rental income on commercial property u/s 23(1)(a) - notional rental income on unsold stock u/s 23(1)(a) - There being impossibility of renting out the property,....
July 21, 2020 Case Laws Income Tax

Deduction u/s 80P(2) against enhanced income due to disallowance of capital expenditure - since such disallowances were in course of assessee’s regular business......
July 21, 2020 Case Laws Income Tax

Penalty u/s 271AA and 271BA - TP adjustment - Failure to provide or maintain specific Information / Documents - As the assessee is not associated enterprises of KEPTL......
July 21, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Any addition/disallowances made during the quantum proceedings does not automatically justify the levy of the penalty under section 271(1)(c) -......
July 21, 2020 Case Laws Customs

Classification of imported goods - GoPro HERO5 Black Action Camera - There are no merits in the impugned orders in classifying the disputed goods under Tariff Item 8525.....
July 21, 2020 Case Laws Customs

Initiation of a sunset review investigation for continuation of ADD - likelihood of dumping injury - Non-disclosure of dumping margin to the appellant by claiming......
July 21, 2020 Case Laws Central Excise

100% EOU - Goods cleared by the EOU for sale within India - Benefit of exemption where the EOU is registered with Excise Department - Scope of CBEC circular given......
July 21, 2020 Case Laws Central Excise

Valuation - deductions in nature of discounts - manufacture of tyres under the brand name “CEAT” on job work basis - the discounts were very much known to the parties......
July 20, 2020 Case Laws GST

Classification of service - rate of tax - coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer - the......
July 20, 2020 Case Laws GST

Classification of supply - mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges......
July 20, 2020 Case Laws GST

Input Tax Credit - Blocked Credits - Air Handling Units etc. (AHU) are sine qua non for a commercial mall and hence cannot he considered separate from the building or......
July 20, 2020 Case Laws GST

Input tax credit - Purchase of Lift - credit available to Hotel or not - the lift has become part of the building and thus falls under the exclusion from plant and......
July 20, 2020 Case Laws GST

Classification of supply - work relating to “supply, installation and fixing of customized furniture in a building” - The supply made by the applicant to the Capital......
July 20, 2020 Case Laws GST

Classification of goods - Preparation of a kind used in Animal Feeding - Bio Processed Meal - The applicant is eligible to avail exemption on their finished products......
July 20, 2020 Case Laws Service Tax

Levy of Service Tax - banking and other financial services - foreclosure charges - The foreclosure of loan is a material breach of contract as it curtails the loan......
July 20, 2020 Case Laws Income Tax

Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of......
July 20, 2020 Case Laws Income Tax

TP Adjustment - adjustment made on account of advertisement, marketing and promotion (AMP) expenses - internatinal transaction - the AMP expenditure incurred by the......
July 20, 2020 Case Laws Income Tax

Addition u/s 69A - addition of processing charges bill alleged to be paid outside the books of accounts - Assessee should have been allowed to reconcile and explain the.....
July 20, 2020 Case Laws Income Tax

Accrual of income - Additions based on TDS statements - The receipt of consideration of income, which has been already offered for taxation in earlier years, received in....

1 ....37 38 39 404142 43 44 45........ 104

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F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

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F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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: 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

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

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