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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2551 to 2600 of 5164 Records

1 ....48 49 50 515253 54 55 56........ 104

June 4, 2020 Case Laws Customs

Valuation of imported goods - industrial valves of various types - Related party - Appellate Authority did not discuss on the methodology to arrive at the import price......
June 4, 2020 Case Laws Customs

Classification of imported goods - Squalene - CIFT and Customs Laboratories have reported that the impugned product is fish oil. Therefore, we find that it cannot be......
June 4, 2020 Case Laws Companies Law

Disqualification from appointment as a Director - it would be appropriate for the petitioner to make a representation before the Registrar of Companies, Guwahati being......
June 4, 2020 Case Laws Service Tax

Refund of Service tax - appellants have preferred a refund claim stating that the same was in respect of food served on which VAT was paid - Revenue could not place any.....
June 4, 2020 Case Laws Service Tax

Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor......
June 4, 2020 Case Laws VAT and Sales Tax

Payment of amount due to the Government - priority of charge arising out of sales tax arrears, vis-a-vis the arrears due to others including the petitioner mortgagee -......
June 4, 2020 Case Laws VAT and Sales Tax

Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access....
June 3, 2020 Case Laws GST

Profiteering - supply of “Food Processor” - allegation that the benefit of GST at the time of implementation of the GST, is not passed on - contravention of section 171.....
June 3, 2020 Case Laws Income Tax

Revision u/s 263 - estimation of income - Entire exercise of the fact finding in the form of estimation of income under the powers conferred upon the Assessing......
June 3, 2020 Case Laws Income Tax

Benefit of deduction u/s 80IAB - Belated filing of returns - By permitting the Assessing Officer to scrutinize the Income Tax Return filed belatedly by the petition, the....
June 3, 2020 Case Laws Income Tax

Disallowance under section 14A read with rule 8D - no expenses were incurred toward earning of dividend income shares of Dabur India Ltd, which was a strategic......
June 3, 2020 Case Laws Income Tax

Computation of Capital gain - Section 50C applicability - first proviso to Section 50C of the Act, is applicable retrospectively. It does not create any new right......
June 3, 2020 Case Laws Customs

Jurisdiction - appeal to High Court - appropriate forum - Smuggling - Provisional release of gold jewellery - Allegations in a Show Cause Notice are merely allegations,.....
June 3, 2020 Case Laws Customs

Valuation of imported goods - Aluminium Scrap - rejection of declared value - These imports were made subsequent to the imports made in earlier order therefore, the......
June 3, 2020 Case Laws Customs

Classification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - In the absence of evidence that the imported goods meet with all the......
June 3, 2020 Case Laws Customs

Valuation of imported goods - aluminum scrap - case of the department is that the appellant have given a consent letter to the proposal of the enhancement of the value -....
June 3, 2020 Case Laws Customs

Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected.....
June 3, 2020 Case Laws Companies Law

Jurisdiction of Writ Court - Transfer of shares - The Exercise of jurisdiction must be within the well-recognised constraints. It cannot be exercised like a 'bull in a......
June 3, 2020 Case Laws Service Tax

Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation,......
June 3, 2020 Case Laws Service Tax

CENVAT Credit - input services - no nexus has been established between the availment of Club Membership and the output service of of the appellant i.e. Renting of......
June 3, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - when the appellant have reversed the credit, which should be proportionate credit on the common input service attributed to the exempted......
June 3, 2020 Case Laws VAT and Sales Tax

Levy of VAT - Renting of space - Transfer of Right to use - Though the passive infrastructure of the petitioner are “goods” within the meaning of Article 366(12) of the.....
June 2, 2020 Case Laws Income Tax

Exemption u/s 80G(5)(iii) - renewal of exemption - denial as primary object of the Trust among others, primarily was for the benefit of Catholics and others may be......
June 2, 2020 Case Laws Income Tax

Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along......
June 2, 2020 Case Laws Income Tax

Income from offshore supply of products - income taxable in India - as the repair works are undertaken at the overseas work stations of the assessee, therefore, the......
June 2, 2020 Case Laws Income Tax

Income tax proceedings against assessee - whether appellant is not a "state" under Article 289 of the Constitution of India and therefore, liable to tax under the Income....
June 2, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect......
June 2, 2020 Case Laws Income Tax

Set off/ adjustment and carry forward of accumulated losses and unabsorbed depreciation of the demerged company - In the instant case, all the conditions stated in......
June 2, 2020 Case Laws Income Tax

Claim of loss in the stock business denied - loss from commodity stock trading - transaction could not be held to be a bogus transaction - delivery taken by arhtias in......
June 2, 2020 Case Laws Income Tax

Addition as income from other sources - Stamp value in excess of consideration price - gift of flat to a grandson - Addition made against the clubbing of income u/s......
June 2, 2020 Case Laws Customs

Duty Free Credit Entitlement’ Scheme - Review petition - merely because the respondents have granted some relief to M/s Adani Export Ltd. or have not made any recoveries....
June 2, 2020 Case Laws Service Tax

Benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 rejected - The mistake made by the petitioner by not stating about the penalty imposed upon them in.....
June 2, 2020 Case Laws Indian Laws

Liability of last owner - Where, as in cases of the E-auction notice in question, the existence of electricity dues, whether quantified or not, has been specifically......
June 1, 2020 Case Laws GST

Provisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 CGST Act, no order of attachment u/s 83 could have been passed by.....
June 1, 2020 Case Laws Income Tax

Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or......
June 1, 2020 Case Laws Income Tax

Harassment by the Income Tax Department - higher demand on the ground that the petitioner had not paid the ‘Self Assessment Tax’ - Prima facie this Court is of the view.....
June 1, 2020 Case Laws Income Tax

Registration u/s 12AA denied - huge cash balances, generation of huge surpluses in the past and non-furnishing of bank statements, which are essential elements to verify....
June 1, 2020 Case Laws Income Tax

Disallowance u/s. 14A read with Rule 8D - expenditure related to Dividend income - A bald assertion by AO that he is not accepting the assessee’s claim is arbitrary and.....
June 1, 2020 Case Laws Income Tax

TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical....
June 1, 2020 Case Laws Central Excise

CENVAT credit - re-credit taken aver reversal - there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which......
June 1, 2020 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - appeal filed after a delay of nine years, two months and 15 days - the applicant was facing financial crunch and the employees......
June 1, 2020 Case Laws VAT and Sales Tax

Input Tax Credit - manufacturing loss, but also goods which were traded by the petitioner sold as such - there is no scope for reversal of input tax credit on inputs......
June 1, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The judgments of conviction are neither based on correct appreciation of evidence nor the proper.....
June 1, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - No notice of reopening u/s 148 of the Act was given by the Assessing Officer having jurisdiction over the assessee. No reasons were......
June 1, 2020 Case Laws Income Tax

Right to receive the retention money is accrued only after the obligations under the contract are fulfilled and the assessee had no vested right to receive the same in......
June 1, 2020 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question....
June 1, 2020 Case Laws Income Tax

Accrual of income in India - IATP manual clearly set out that there is no bar on member airline to provide service to non IATP Pool member and in fact, even non IATP......
May 31, 2020 Case Laws Income Tax

Exemption u/s 11 - assessee is running a hostel and every year surplus is generated - As hostel fee income is subservient to the main object of the education and......
May 31, 2020 Case Laws Income Tax

Accrual of income - Addition on sale of development rights - When obligations of the assessee under the joint venture agreement are not yet performed, there cannot be......
May 31, 2020 Case Laws Income Tax

Capital gain - nature of land sold - capital asset v/s agricultural land - whether the agricultural land sold by the assessee or his HUF is a ‘capital asset’? - land......

1 ....48 49 50 515253 54 55 56........ 104

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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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