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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 2951 to 3000 of 5164 Records

1 ....56 57 58 596061 62 63 64........ 104

April 28, 2020 Case Laws GST

Input Tax Credit (ITC) - bunds/ crystallizer which are constructed and used in the manufacture of salt and bromine chemicals - bunds/ crystallizer can be said to be......
April 28, 2020 Case Laws Income Tax

Income accrued in India - PE in India - liaison offices in India - since by a legal fiction it is deemed not to be a PE of the respondent in India, it is not amenable to....
April 28, 2020 Case Laws Income Tax

Addition u/s 68 - Levy of penalty u/s 271(1)(c) - concealment of particulars - unexplained cash credit / bogus purchases - At the time of assessment, the......
April 28, 2020 Case Laws Income Tax

Constitutional validity of clause (f) of Section 43B - The liability of leave encashment continues to be a present liability as per the mercantile system of accounting......
April 28, 2020 Case Laws Income Tax

Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued.....
April 28, 2020 Case Laws Income Tax

Addition u/s 43B - ED receivable from the DGFT - Whatever receivable from the DGFT, the amount is actually to be paid at the time of the purchases/imports. The appellant....
April 28, 2020 Case Laws Income Tax

Deduction u/s 54F - ssessee owned more than one residential property - the documents forming part of the APB clearly reveals beyond any scope of doubt that the assessee.....
April 28, 2020 Case Laws Income Tax

Addition u/s 45(2) - conversion of capital asset into stock in trade - The computation of capital account would be based on the consideration being fair market price as.....
April 28, 2020 Case Laws Income Tax

Addition on account of payment of undisclosed commission - addition cannot be made in the hands of the assessee for the reason that, firstly, the name of the assessee is....
April 28, 2020 Case Laws Customs

Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings......
April 28, 2020 Case Laws Indian Laws

Territorial Jurisdiction - transfer of subordinate officers from Shillong to Itanagar - power of judicial review - The Central Administrative Tribunal, while interfering....
April 28, 2020 Case Laws Central Excise

Condonation of delay for more than seven years - we are unable to entertain the applications for condonation of delay filed by the appellant which are highly time......
April 28, 2020 Case Laws VAT and Sales Tax

Time limitation for delivery of goods in case of inter-state sale - benefit of Section 6(2) of CST Act, 1956 - A legal fiction is created in first explanation to that......
April 28, 2020 Case Laws VAT and Sales Tax

Apprehension of misuse of provisions of an Act - In the event, the authorities felt any assessee or dealer was taking unintended benefit under the aforesaid provisions......
April 28, 2020 Case Laws VAT and Sales Tax

Maintainability of petition - efficacious remedy of filing an appeal - Validity of reassessment order - validity of rectification order passed by the prescribed......
April 27, 2020 Notifications Income Tax

Agreement between the Government of the Republic of India and the Government of the Republic of Austria for the avoidance of double taxation and the prevention of fiscal....
April 27, 2020 Circulars SEBI

Extension of implementation date of Circular on ‘Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives Segment)’ - Circular
April 27, 2020 Circulars Income Tax

CORRIGENDA TO CIRCULAR NO. 9 OF 2020 - Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular
April 27, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - onus to prove - Agriculture income shown by the Partners of the firm - onus on the assessee has to be understood with......
April 27, 2020 Case Laws Income Tax

Stay petition - the order of attachment on the bank account of the petitioners therein are lifted as the revenue received the demanded amount - It is clarified that this....
April 27, 2020 Case Laws Income Tax

Recovery proceedings - stay applications - Addition u/s 68 - genuineness of the transaction and creditworthiness of the investors/loan depositors - as determined by the.....
April 27, 2020 Case Laws Income Tax

Correct head of income - gain on sale of building - ‘long term capital gains’ or ‘business income’ - merely because the assessee is engaged in the construction business.....
April 27, 2020 Case Laws Income Tax

Failure to furnish returns of income - offences punishable u/s 276C - non-filing of Income Tax returns - Process and procedure and methodology followed by the......
April 27, 2020 Case Laws Income Tax

Stay petition- recovery proceedings - lockdown due to COVID -19 - Given this situation, we are satisfied that this situation calls for our interference. In any case,......
April 27, 2020 Case Laws Income Tax

TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to contractors - Though the substitution in section 40 has been made effective with effect from 01.04.2015, in our......
April 27, 2020 Case Laws Income Tax

Exemption u/s 11 - Charitable activities u/s 2(15) - assessee is a regulatory body created by State Government u/s 22 of Gujarat Town Planning and Urban Development Act.....
April 27, 2020 Case Laws Income Tax

Genuineness of expenditure - It was not in the domain of the TPO to hold that in view of the warranty etc., the assessee was not required to incur expenditure on......
April 27, 2020 Case Laws Income Tax

Depreciation on the let out property - deprecation u/s 32 of the 1961 Act under these circumstances can not be allowed on these two properties merely on the grounds that....
April 27, 2020 Case Laws Income Tax

Cessation of liability u/s 41(1) - As per the explanation, the remission or cessation of any liability by a unilateral Act, is covered u/s.41(1) - additions confirmed - AT
April 27, 2020 Case Laws Income Tax

Penalty u/s 271AAB - disclosure of additional income in the return of income filed under section 153A - there was no undisclosed income found during the course of search....
April 27, 2020 Case Laws Income Tax

Estimation of income - Addition on statement during the course of survey - CIT(Appeals) had wrongly read the statement of the assessee and have further failed to......
April 27, 2020 Case Laws Income Tax

Penalty u/s. 271D and u/s. 271E - default u/s 269SS and 269T - acceptance and repayment of loans or deposits in cash - In case, if the veracity was doubted, then the......
April 27, 2020 Case Laws Income Tax

Allowable revenue expenditure u/s 37 - training charges incurred on non-executive director - Assessee has sponsored the education of son of the M.D. What is relevance,......
April 27, 2020 Case Laws Income Tax

Exemption u/s 11 - Application of income does not change the character of receipt. If the receipt is not from the property held for charitable purposes, the same will......
April 27, 2020 Case Laws Indian Laws

Public Auction by Banks - recovery of outstanding dues - Right of e-auction purchaser - To get original documents - The guarantor cannot be allowed to approbate and......
April 25, 2020 Case Laws GST

Method of calculation of tax liability - execution of works contract - whether tax liability should be determined as per the GST regime @ 12% or under the VAT regime @5%?...
April 25, 2020 Case Laws GST

Filing of Form 'TRAN-1' by the extended date - Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion,....
April 25, 2020 Case Laws Income Tax

Interest u/s 244A OR 132B(4) - not refunding the seized amount - Sections 132B and 244A of the Act are independent provisions and are not over-lapping. Rather, Section......
April 25, 2020 Case Laws Income Tax

Addition u/s 37(1) - non-competition fee - revenue or capital expenditure - it does not bring in any capital asset - the payment is allowable u/s 37(1) - HC
April 25, 2020 Case Laws Income Tax

Rectification u/s 154 - Deduction claimed u/s. 80IAB - Wrong classification of income under the head ‘income from house property’, has resulted in wrong claim of......
April 25, 2020 Case Laws Income Tax

Penalty u/s 271B - assessee has not filed the tax audit report u/s 44AB - reasonable cause for the late filing of the tax audit report or not? - the penalty levied under....
April 25, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA denied - main object of the trust is to give benefit to the family member of the deceased members of the Rotary Club - rejecting....
April 25, 2020 Case Laws Income Tax

Short deduction of tds - disallowance of expenses u/s. 40(a)(ia) - TDS u/s. 194C or u/s 194I - AO either could accept the claim of the assessee or could disallow the......
April 25, 2020 Case Laws Income Tax

Denying credit for tax deducted at source in the hands of company - income is credited to the bank account held in the name of one of the director, credit for TDS in......
April 25, 2020 Case Laws Income Tax

Addition on account of undisclosed income - Addition u/s 68 - Merely because, husband did not inform the death of her wife to the bankers, the entire transaction of......
April 25, 2020 Case Laws Income Tax

Disallowance of commission expenses - the commission was given only for procuring contracts from the railway and such kind of commission for procuring contracts from......
April 25, 2020 Case Laws Income Tax

Difference in stock found during the course the survey - addition on the basis of statements recorded during the survey u/s.133A does not empower any IT authority to......
April 25, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - what is the terms and conditions of the contract between the parties and the documents substantiating the same,......
April 25, 2020 Case Laws Service Tax

Imposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - after being pointed out by the CERA Audit, the appellant went through its records......
April 24, 2020 Notifications Money Laundering

Notifies the reporting entities undertake Aadhaar authentication service of the Unique Identification Authority of India - Notification

1 ....56 57 58 596061 62 63 64........ 104

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What's New:
Latest Circulars

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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