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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2901 to 2950 of 5164 Records

1 ....55 56 57 585960 61 62 63........ 104

April 30, 2020 Case Laws GST

Classification of services - Healthcare Services or not - Human Leukocyte Antigen (TILA) testing services performed by the overseas laboratory outside India on the Human....
April 30, 2020 Case Laws GST

Classification of goods - rate of tax - sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units - . The present......
April 30, 2020 Case Laws GST

Levy of GST - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to......
April 30, 2020 Case Laws GST

Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved....
April 30, 2020 Case Laws Service Tax

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemicals - interpretation of.....
April 30, 2020 Case Laws Income Tax

Exemption u/s 11 - entitled to registration as Charitable Trust u/s 12AA read with Section 80G - the Income Tax Act, 1961 does not make any distinction with regard to......
April 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.
April 30, 2020 Case Laws Income Tax

Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific....
April 30, 2020 Case Laws Income Tax

Rectification of mistake - the finding arrived at in the impugned order on the basis of the decision, which was was not cited or discussed by either the applicant or the....
April 30, 2020 Case Laws Income Tax

Characterization of income - One time membership entrance fees as one time membership fees for life time membership of club (15 years) - membership fee received is......
April 30, 2020 Case Laws Income Tax

LTCG for investment in REC Bonds - Computation of capital gain - The liabillity of long term capital gains cannot differ between the co-owners of a property. Even though....
April 30, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Payment of advances to the assessee against purchase of land - these transactions are towards business and commercial purpose and there is....
April 30, 2020 Case Laws Income Tax

Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount.....
April 30, 2020 Case Laws Income Tax

Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is.....
April 30, 2020 Case Laws Income Tax

Revision u/s 263 - the assessment framed u/s 143(3) was after detailed enquiries and verification and merely because the assessment order is silent, the same cannot be......
April 30, 2020 Case Laws Income Tax

Estimation of income - on-money received by the assessee on booking of flats and shops - only element of income embedded in the on-money received by the assessee for......
April 30, 2020 Case Laws Income Tax

Deduction u/s. 80IB on the cancellation charges - when the assessee sells the apartments subsequently in later years which were cancelled by the buyers in earlier years.....
April 30, 2020 Case Laws Income Tax

Business promotion expenses - the expenses incurred by the assessee towards distribution of gold coins/certificates etc., for promoting its business through a......
April 30, 2020 Case Laws Income Tax

Addition u/s 50C - Capital Gains - For the purposes of third proviso to S. 50C(1) of I.T.Act; the valuation of the property by DVO has no relevance; and what is material....
April 30, 2020 Case Laws Customs

Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the......
April 30, 2020 Case Laws Service Tax

Classification of Services - Summing up the demand on account of stevedoring services and by inclusion of transportation charges under the category of CHA services is......
April 30, 2020 Case Laws Service Tax

Refund of Swachh Bharat Cess - the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat......
April 30, 2020 Case Laws Central Excise

Demand of CENVAT Credit by invoking extended period of limitation since process is not amount to manufacture - the erroneous payment of the appellant made as central......
April 30, 2020 Case Laws VAT and Sales Tax

Withholding of refund of GST - Sec.33-E and 33-F of the APGST Act give 6 months time to the respondents to complete the verification and the authorities cannot with hold....
April 30, 2020 Case Laws Indian Laws

Arbitration application - the respondent failed to participate in the proceedings before the Arbitrator and did not raise any submission that the Arbitrator did not have....
April 29, 2020 Circulars DGFT

Clarification with respect to application for Free Sale and Commerce certificate - Trade Notice
April 29, 2020 Notifications GST

Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 - Notification
April 29, 2020 Case Laws Income Tax

Doctrine of mutuality - Exemption from taxability - The doctrine of mutuality bestows a special status to qualify for exemption from tax liability. It is a settled......
April 29, 2020 Case Laws Income Tax

Deferred Revenue expenditure disallowance - The advertisement and sales promotion is the necessity of the business and thus, an integral part of the business activity.......
April 29, 2020 Case Laws Income Tax

Addition on loose papers impounded during the survey proceedings - AO had not been able to substantiate that there was really any other project running at the same time,....
April 29, 2020 Case Laws Income Tax

Deduction u/s 80-IA - Assessee not filed form No.10CCB alongwith return of income in original assessment proceedings - the audit report furnished at the time of......
April 29, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - incriminating material found in search or not? - all the facts were disclosed in the ITR or books accounts maintained, prior to......
April 29, 2020 Case Laws Income Tax

Unexplained money u/s 69A - assessee had not maintained books of account that is why he opted for 8 per cent income as per section 44AD - Argument of the revenue that......
April 29, 2020 Case Laws Income Tax

Write off of receivables on discontinuation of joint venture (JV) - assessee had duly complied with the provisions of section 36(2) of the Act. It is not in dispute that....
April 29, 2020 Case Laws Income Tax

Nature of interest expenditure - since the loan had been raised for purchase of the shares of subsidiary company so as to enable the assessee company to acquire the......
April 29, 2020 Case Laws Income Tax

Penalty u/s 271D - receipt of deposit of loan or repayment of the same otherwise than banking channel - adjustments through journal entries - the assessee’s case is......
April 29, 2020 Case Laws Income Tax

Reopening the Assessment u/s 147 - period of limitation - Limitation under sub-Section 2 to Section 150 will apply only when the limitation had already expired by the......
April 29, 2020 Case Laws Companies Law

Striking off the name of the petitioner company from the Registrar of Companies - If it makes an application under Section 248 (c), then the Registrar will have to......
April 29, 2020 Case Laws Central Excise

Validity of changes brought in Rule 6(3) (i) of Cenvat Credit Rules, 2004 - the Tribunal erred in not appreciating the significant change brought in Rule 6(3) of Cenvat.....
April 29, 2020 Case Laws Service Tax

Refund of Service tax - amount was paid under protest - time limitation - Tribunal held that appellants are not liable to pay service tax vide order issued on 16.11.2016....
April 29, 2020 Case Laws Customs

Refund of SAD - Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating......
April 29, 2020 Case Laws Customs

Valuation of import goods - automobile parts - requirement of affixing of ‘retail selling price’ - Such goods when routed through channels for industrial/institutional......
April 29, 2020 Case Laws Customs

Confiscation - Imposition of redemption fine and penalty - claim of drawback for export of ‘ready-made garments - Valuation of export goods - Even though the factum of......
April 29, 2020 Case Laws Central Excise

100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand......
April 28, 2020 Case Laws Service Tax

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography......
April 28, 2020 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD - Circular
April 28, 2020 Circulars Customs

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction
April 28, 2020 Circulars GST - States

Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Karnataka SGST
April 28, 2020 Circulars GST - States

Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 - Karnataka SGST
April 28, 2020 Notifications FEMA

Foreign Exchange Management (Nondebt Instruments) (Second Amendment) Rules, 2020 - Notification

1 ....55 56 57 585960 61 62 63........ 104

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Latest Case Laws

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What's New:
Latest Circulars

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

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

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

F: Stock damaged in recent floods

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

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

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 ...

A: Director Identification Number

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