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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2101 to 2150 of 5164 Records

1 ....39 40 41 424344 45 46 47........ 104

July 16, 2020 Case Laws Income Tax

Disallowance of various expenses on ad hoc basis - While scrutinizing the expenditure if the expenses claimed are not having any nexus to the business of the assessee or....
July 16, 2020 Case Laws Income Tax

Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A).
July 16, 2020 Case Laws Income Tax

Estimation of commission income on accommodation entries - while deciding identical issue in assessee’s own case, the Tribunal, has upheld estimation of commission......
July 16, 2020 Case Laws Customs

Rejection of Refund Claim - denial of refund on the ground that the assessment of Bill of Entry has not been challenged by the appellant by filing appeal before......
July 16, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Waterfall Mechanism of section 53 - seeking to remove goods lying in Customs Bonded Warehouse without any condition, demur and/or......
July 16, 2020 Case Laws Service Tax

Principles of Natural Justice - Whether the Tribunal should permit the appellant to adduce documents/evidence in support of its plea that the activity carried out by the....
July 16, 2020 Case Laws Service Tax

Demand of Service Tax - Franchise Service - In this case both the franchisee taking over the liability of debt of the franchisor and paying an amount by way of shares......
July 15, 2020 News GST

Clarification on issue of GST rate on alcohol based hand sanitizers - News
July 15, 2020 Case Laws GST

Exemption from GST - Lease Agreement between the Applicant Company i.e. the Lessee and RLDA for a period of 99 years - RLDA is just providing a parcel of land which is......
July 15, 2020 Case Laws GST

Classification of supply - composite supply or not - the supply of mud engineering services along with supply of imported mud chemicals and additives provided on......
July 15, 2020 Case Laws GST

Determination of liability - classification to pay GST - reimbursement received by the Applicant under the Contract from the Customer towards Lost in Hole/Damage Beyond.....
July 15, 2020 Case Laws GST

Exemption from GST - vocational training courses - the applicant was granted affiliation by the National Council for Vocational Training (NCVT) in respect of vocational.....
July 15, 2020 Case Laws GST

Levy of GST and Service tax - coaching provided by the applicant to its students - it cannot be said that the coaching / training given by the applicant to CA aspiring......
July 15, 2020 Case Laws GST

Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits....
July 15, 2020 Case Laws GST

Export of services or not - Intermediary service or not - marketing and consultancy services supplied by the applicant - the condition that transaction not being done on....
July 15, 2020 Case Laws GST

Classification of Supply - transfer (sale) of ongoing business / unit - supply of goods or supply of services or supply of goods services - The definition of services......
July 15, 2020 Case Laws GST

Classification of vessel - rate of IGST - Tug Jupiter, let out under a charter for 730 days (with an option to extend the contract one year more) - Tug Jupiter let out......
July 15, 2020 Case Laws GST

Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section....
July 15, 2020 Case Laws Income Tax

Income derived from letting out of property to the tenants - Industrial park / SEZ unit - in the case of an undertaking which develops, develops and operates or......
July 15, 2020 Case Laws Income Tax

Disallowance u/s 14A - though the tribunal directs the assessee to work out the expenditure component towards administrative and managerial aspect so that the same shall....
July 15, 2020 Case Laws Income Tax

Addition on account of loss in trading of stock option - suspicious trades including reversal trades - In the absence of any investigation carried-out by the authorities....
July 15, 2020 Case Laws Income Tax

Income from sale of land - Income from business OR capital gain - object of the assessee to purchase the land to convert into small plots and then sale these small plots....
July 15, 2020 Case Laws Income Tax

Revision u/s 263 - there was no allegation by the Ld. revenue authorities that the evidences produced were fictitious or invented, thus accepted the authenticity of the.....
July 15, 2020 Case Laws Customs

Misdeclaration of goods - Levy of penalty on CHA - appellant himself has sought benefit of the exemption notification by classifying the goods under chapter sub-heading.....
July 15, 2020 Case Laws Customs

Classification of imported goods - import of natural gum / Gum Arabic - it is established that the consignments are not Gum Arabic but other Natural Gum, it has to be......
July 15, 2020 Case Laws Service Tax

Extended period of limitation - demand of service tax - By delaying the payment, the appellant would only be liable to pay interest which also cannot be claimed as......
July 15, 2020 Case Laws Central Excise

Valuation - manufacturing / construction at site - pre-fabricated canopies supplied by the appellant to oil companies - the primary activity is of manufacturing and......
July 15, 2020 Case Laws Central Excise

Clandestine removal - double jeopardy - Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under.....
July 15, 2020 Case Laws Central Excise

Clandestine Removal - No document in the form of receipts of any cash or kind on account of clandestine clearance and sale of goods has been seized from the parties. No.....
July 14, 2020 Case Laws GST

Levy of IGST or SGST & CGST - rate of gst - Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - For....
July 14, 2020 Case Laws GST

Profiteering - sale of Flat - allegation that the benefit of input tax credit not passed on - contravention of section 171 of CGST Act - This Authority under Rule 133......
July 14, 2020 Case Laws GST

Classification of goods - Hand Sanitizers - Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under......
July 14, 2020 Case Laws Income Tax

Revision u/s 263 - the head of assessee’s income derived from its holiday homes i.e. whether it is income from house property as per the PCIT, business income going by......
July 14, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Deduction u/s 80IB(10) - built-up area of some of the residential units in the project was more than the prescribed area of 1000 sq. ft....
July 14, 2020 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - the assessee has successfully demonstrated that the investment in shares to subsidiary company was in furtherance of main......
July 14, 2020 Case Laws Income Tax

Revision u/s 263 - Capital gain computation - On both the issues i.e (i). applicability of sec. 50C to the transfer transaction under consideration; and (ii).......
July 14, 2020 Case Laws Income Tax

Reopening u/s 148 - Unexplained cash credit u/s 68 - AO has not mentioned whether the amount is on account of share capital or loans or expenses. - Addition has been......
July 14, 2020 Case Laws Insolvency and Bankruptcy

Seeking exit from CIRP Process - Respondent No. 2 had arrived at a Settlement with the 'Corporate Debtor' - the factum of Respondents having inter se arrived at a......
July 14, 2020 Case Laws Insolvency and Bankruptcy

Disciplinary proceedings against the IP - Contravention of provisions of the Code, Regulations, and directions issued thereunder by IP - The registration as an......
July 14, 2020 Case Laws Service Tax

Rectification of mistake - typographical order - The mistake as alleged is not at all self evident, hence cannot be called as error apparent on record. As for as the......
July 14, 2020 Case Laws Service Tax

Condonation of delay in filing appeal - In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order.....
July 14, 2020 Case Laws Central Excise

SSI Exemption - clubbing of clearances - Two independent companies within same complex (factory premises) and common shareholders / directors / management - The......
July 14, 2020 Case Laws VAT and Sales Tax

Levy of cost of ₹ 50,000 on the petitioner / Deputy Commissioner - Passing a whimsical order against the assessee - there are no reasonable justification to hold......
July 13, 2020 Case Laws GST

Inaction on the part of the respondents of not disbursing the refund amount was owing to the non-functioning of the GST Appellate Tribunal - the petitioner cannot be......
July 13, 2020 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees - benefit of.....
July 13, 2020 Case Laws Income Tax

Method of accounting - Completed contract method of accounts - scope of amendment to Section 145 - Assessee was following completed contract method which was accepted by....
July 13, 2020 Case Laws Income Tax

Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted.....
July 13, 2020 Case Laws Income Tax

Deductibility of the provision for future losses - in the various decisions discussed above it has been held that applicability of AS-7 is acceptable. In this case it......
July 13, 2020 Case Laws Income Tax

Addition u/s 68 - Unsecured Loan - merely filing Nil return by lender, if the sources are clearly established with overwhelming evidences of the bank statements of all......
July 13, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - substantial interest in the said concern - The definition does not alter the legal position that dividend has to be taxed in the hands of.....

1 ....39 40 41 424344 45 46 47........ 104

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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

F: Labour Cess applicable on cost of construction without GSt or gross cost

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

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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