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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2401 to 2450 of 5164 Records

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June 18, 2020 Case Laws Income Tax

Expenditure on obtaining license for use of accounting software - revenue or capital expenditure - the assessee has not purchased the software but has purchased the......
June 18, 2020 Case Laws Income Tax

TDS u/s 195 - There should be a “debt claim and ‘form’ such claim income should arise to qualify as ‘interest’. Thus the word ‘debt claim “predicate the existence of......
June 18, 2020 Case Laws Income Tax

Addition u/s 41(1) or u/s 28 - waiver of working capital loan - In respect of principal amount, though the assessee has gained the benefit by way of one time settlement.....
June 18, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Defective notice - the A.O. merely mentioned at the bottom of the assessment order after computing the income that “penalty proceedings......
June 18, 2020 Case Laws Customs

Import of Gold Jewellery - Baggage Rules - On perusal of the Rules pertaining to importation of jewellery, as baggage by an arriving passenger, it is seen that the......
June 18, 2020 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan - Since, liquidation proceedings as a going concern is already on from July 2019 and there is always scope for Resolution Applicants to opt.....
June 18, 2020 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Whether the income tax department is a Secured Creditor. - It is upto the Liquidator to decide in terms of the I&B Code-V - Income Tax Department......
June 18, 2020 Case Laws VAT and Sales Tax

Stay of collection of the disputed tax - Since it is not disputed by the learned Special Counsel for Commercial Tax that petitioner had already deposited 2/3rds of the......
June 17, 2020 Case Laws GST

Transition of available Input Tax Credit - revision of Form GST TRAN-1 - The case before us is one where there is a complete lack of understanding and fairness on the......
June 17, 2020 Case Laws GST

Permission to petitioner to file revision of GST TRAN-1 - Whether there is a procedural lapse or otherwise, is the aspects to be gone into and decided by the competent......
June 17, 2020 Case Laws GST

Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having....
June 17, 2020 Case Laws Income Tax

Interest u/s 234B and 234C - appellant has offered the cash seized as advance tax against the liability in block assessment - tribunal ought to have held the date of......
June 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - AO raised a suspicion, as mentioned in the reasons itself, regarding the source of the capital being not genuine or that it may be a......
June 17, 2020 Case Laws Income Tax

Addition of protective assessment - CIT (A) has clearly mentioned that the impugned amount related to the company and the protective addition was solely u/s 179 of the......
June 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - once the additions are not made on the issue for which the notice was issued, the AO is not permitted to make any other addition,......
June 17, 2020 Case Laws Income Tax

Disallowance while computing the profit u/s 115JB - disallowance limited on an ad-hoc basis @ 1 % of the exempted income under the clause (f) to Explanation-1 of Sec.......
June 17, 2020 Case Laws Income Tax

Cessation of liability u/s 41(1) - liability is being carried forward for years and the assessee is not able to completely prove the genuineness of the trading liability....
June 17, 2020 Case Laws Income Tax

MAT Computation u/s 115JB - The amount of losses incurred by the assessee for the previous year’s 2012-13 and 2011-12 should be set off against the future income in the.....
June 17, 2020 Case Laws Customs

Import of Palm Oil - he imported oil is of Edible Grade or not - The assessing officer cannot hold that the consignment meets standard as per A17.19 while deciding the......
June 17, 2020 Case Laws Customs

Import of cartridges for use in Rifle with spare barrel by the person who is the shot/sportsmen and a coach - Restricted itmes - The cartridges imported under present......
June 17, 2020 Case Laws VAT and Sales Tax

Input Tax Credit - wrongful disclosure of purchase and sales turnover to pass on input tax credit unauthorisedly to various buyers/dealers - petitioner has alleged......
June 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - Section 138 of the NI Act - trial of summon case - seeking that complainants be directed to produce documents and accounts - Both the Courts below......
June 17, 2020 Case Laws Central Excise

Refund of the MODVAT/CENVAT in cash - factory is closed - Rule 5 of Cenvat Credit Rules, 2004 - no refund can be sanctioned under Section 11B if the assessee is unable......
June 17, 2020 Case Laws Central Excise

Extended period of Limitation - There is no obligation cast on the appellant to intimate the Department on each and every transaction. The appellant have filed regular......
June 17, 2020 Case Laws Service Tax

Intellectual Property Service - Import of services - reverse charge mechanism (RCM) - know how - the grant of exclusive right to the Appellant by Mauritius Revlon to use....
June 17, 2020 Case Laws Service Tax

Manpower Recruitment and Supply Services - fees paid for secondment of employees - These people continued in employment with the USA company and nothing like salary or......
June 17, 2020 Case Laws Service Tax

Manpower Recruitment and Supply Services - FSE was in the business of supplying recruiting and providing the players to the sport events organizers like appellant. Hence....
June 17, 2020 Case Laws Service Tax

Classification of services - Photography service or not - manufacture and sale of photobooks to photography studio or individual photographers who outsourced such work......
June 16, 2020 Case Laws Service Tax

Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,....
June 16, 2020 Case Laws Income Tax

Addition u/s 68 - Sundry Payable - Even in the assessment carried out in the case of the creditor, no doubt as to the source of the amount has been made by the AO.......
June 16, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Addition u/s 56(2)(v) - gifts received by the assessee from the HUF interpreted as the gift from the relatives - reopening.....
June 16, 2020 Case Laws Income Tax

Deduction u/s 80 IC/ 80 IB - assessee is eligible to deduction u/s 80 IB/ 80 IC of the Act on the damages against cancellation, commission from shipping while it is held....
June 16, 2020 Case Laws Income Tax

Expenses on account of construction - Charitable Trust - the assessee started the construction activity in earlier years i.e. A.Ys. 2010-11, 2011-12, 2012-13 & 2014-15......
June 16, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of petition - initiation of CIRP - The law which was prevalent on the date when the main CP application was filed, proceeded with and when the matter was....
June 16, 2020 Case Laws Central Excise

Clearance of Cement - Benefit of exemption Notification No. 4/2007-CE - if the retail sale price is not required to be declared and hence also not declared the goods......
June 15, 2020 Case Laws GST

Filing of form GST TRAN-1 - transitional credit - Delhi HC issued a direction to revenue that, either it should re-open the Portal to enable the Petitioner to file its......
June 15, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - upon purchase of the flat, the purchaser certainly acquires a right or interest in the proportionate share of the land but its......
June 15, 2020 Case Laws Money Laundering

Money Laundering - allegation of depositing demonetized notes of more than ₹ 44 crores in accounts of various persons, including his own, and thereafter......
June 15, 2020 Case Laws Customs

Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore,......
June 15, 2020 Case Laws Income Tax

Benefit of exemption u/s 54F - To what extent the deduction is allowable to the assessee because the residential house was acquired by the assessee jointly with his......
June 15, 2020 Case Laws Income Tax

Computation of lease rental - addition of notional rent on the plant and machinery leased to sister concerns - this is not the case of the AO that higher amount of lease....
June 15, 2020 Case Laws Income Tax

Scrutiny assessment - conversion of the case from limited scrutiny to complete scrutiny - Bogus purchases - it is very much apparent that the proposal of converting the.....
June 15, 2020 Case Laws Customs

Revocation of Customs Broker license - The appellant has violated the Regulations as alleged in the show-cause notice and are guilty of gross negligence in performance......
June 15, 2020 Case Laws Customs

Revocation of Customs Broker License - The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify......
June 15, 2020 Case Laws Income Tax

Interest paid u/s 201(1A) on TDS on payment by assessee - CIT(A) allowed the deduction following the decision of Karnataka High Court - However, jurisdictional High......
June 13, 2020 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - defective notice - it would be too technical and pedantic to take the view that because in the printed notice the inapplicable portion......
June 13, 2020 Case Laws Income Tax

Unexplained cash credits u/s 68 - accommodation entries - The cash amounts deposited by the customers i.e., the beneficiaries had been accounted for in the assessment......
June 13, 2020 Case Laws Income Tax

Reopening of assessment - if the Assessing Officer had no jurisdiction to initiate reassessment proceeding, the mere fact that subsequent orders have been passed would......
June 13, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - if in the course of such proceedings the respondent comes to a conclusion that there were other grounds on which assessment can be......
June 13, 2020 Case Laws Income Tax

TP Adjustment - the finding returned by the Tribunal that the assessee did not provide any marketing support services to the AE and did not receive any commission from......

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