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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3001 to 3050 of 5164 Records

1 ....57 58 59 606162 63 64 65........ 104

April 24, 2020 Case Laws GST

Classification of supply - Benefit of exemption / Rate of GST - Hostel accommodation - The daily accommodation services ranging from ₹ 300 to 500 per bed are......
April 24, 2020 Case Laws GST

Classification of services - Leasing of Satellite Transponder - the rate of tax applicable on the service of leasing of the satellite transponders shall be the same as......
April 24, 2020 Case Laws GST

Classification of goods - the transponder is a key payload of communication satellite and hence cannot form part of ground segment but is essentially a part of space......
April 24, 2020 Case Laws GST

Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been....
April 24, 2020 Case Laws GST

Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a......
April 24, 2020 Case Laws GST

Valuation of taxable supply - inclusion of subsidy amount granted to the farmer - It has no bearing on the price and hence on the value of supply made by the applicant......
April 24, 2020 Case Laws GST

Valuation - Input Tax Credit - Purchase and sale of second hand goods being old jewellery - the applicant can claim the input tax credit on such purchases if he is......
April 24, 2020 Case Laws Service Tax

Adjustment of Income tax Refund - Recovery of outstanding secured debts - recovery of service tax - priority of claims - n view of Sec.31-B of the Recovery of Debts and.....
April 24, 2020 Case Laws Income Tax

Correct head of income - Receipt by way of an option agreement cannot be assessed under the head income from house property. Once said receipt is not assessable under......
April 24, 2020 Case Laws Income Tax

Exemption u/s 11 - basic aims and objects of the assessee company are to provide educational, intellectual, physical and spiritual development of an individual, family,.....
April 24, 2020 Case Laws Income Tax

Levy of penalty u/s 271(l)(c) - additional income disclosed due to search and survey at the premises - wherein the returned income has been accepted, penalty cannot be imposed - AT
April 24, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - sections 33(1), 33(2) and 34(1) of the IB Code, 2016 - this Adjudicating Authority cannot question the wisdom of the CoC and their......
April 24, 2020 Case Laws Central Excise

CENVAT Credit - input services - constructions services used in excavation of ponds etc. - credit pertains to renovation/repair services - some part belongs to repair......
April 24, 2020 Case Laws VAT and Sales Tax

Best Judgement Assessment - rejection of books of accounts - Though the Tribunal has recorded that the books of accounts were duly presented when the show cause notice......
April 24, 2020 Case Laws Indian Laws

The provisions of NDPS Act are required to be interpreted keeping in mind the object and purpose of NDPS Act; impact on the society as a whole and the Act is required to....
April 23, 2020 Notifications Money Laundering

Verification of identity by reporting entity - Notification
April 23, 2020 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) Amendment Rules, 2020. - Notification
April 23, 2020 Circulars SEBI

Review of provisions of the circular dated September 24, 2019 issued under SEBI (Mutual Funds) Regulations, 1996 due to the COVID - 19 pandemic and moratorium permitted.....
April 23, 2020 Circulars SEBI

Relaxation in Regulation 24(i)(f) of the SEBI (Buy-back of Securities) Regulations, 2018 due to the COVID 19 pandemic - Circular
April 23, 2020 Circulars DGFT

Procedural details pursuant to Notification No. 57/2015-20 dated 31.03.2020 and Public Notice 67/2015-20 dated 31.03.2020- Extensions in Import Validity period and......
April 23, 2020 Case Laws Central Excise

Doctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Such an exemption by its very nature is susceptible of being revoked or....
April 23, 2020 Case Laws GST

Exempt supply/Non-GST supply - Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the consignment note by the Appellant Transporter....
April 23, 2020 Case Laws GST

Exemption form CGST and SGST - GTA services - transportation activities - composite contracts or not - divisibility of contracts - Transportation services provided by......
April 23, 2020 Case Laws GST

Liability of Interest u/s 50 of CGST Act - though the liability of interest is automatic, but the same is required to be adjudicated in the event an assesse disputes the....
April 23, 2020 Case Laws GST

Grant of interim bail on the prevalent condition of spread of COVID-19 Virus - evasion of payment of GST - Since the Nabha Jail already stands decongested and there is......
April 23, 2020 Case Laws GST

Demand of Interest u/s 50 of CGST Act without issuing show cause notice (SCN) - Consequence of demanding interest and non-payment thereof is very drastic - impugned......
April 23, 2020 Case Laws Income Tax

Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the......
April 23, 2020 Case Laws Income Tax

Extension of Stay - delay in non-disposal of appeal - delay in non-disposal of the appeal is not attributable to the assessee. Hence the balance of convenience lies in......
April 23, 2020 Case Laws Income Tax

Undisclosed income - set off of shares business loss against the undisclosed income - even if that claim is not substantiated, even then the income can be classified......
April 23, 2020 Case Laws Income Tax

Gifts receipt - benefit or perquisite within meaning of section 28(iv) as business income - whenever an amount is paid as personal gift for personal qualities of......
April 23, 2020 Case Laws Income Tax

Levy of penalty u/s.271B - belated submission of tax audit report - Admittedly, tax audit report was filed alongwith return filed in response to show cause notice issued....
April 23, 2020 Case Laws Income Tax

Additions u/s. 9(i)(vi) - transfer of technology fee as royalty or technical fee - In the absence of any findings from the Revenue that the Acqueon Technologies Ltd Inc.....
April 23, 2020 Case Laws Income Tax

Revision u/s 263 - AO is only required to write decision on contentious issues placed before him and not to write decision on the issues on which sufficient enquiry was.....
April 23, 2020 Case Laws Income Tax

Condonation of delay in appeal before CIT(A) - Appeal after failure to get Rectification u/s 154 - delay of 491 days - There is reasonable and sufficient cause for......
April 23, 2020 Case Laws Customs

Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the....
April 23, 2020 Case Laws Companies Law

Constitutional validity of section 140(5) of the Companies Act, 2013 - violation of Article 14 and 21 of the Constitution of India - invocation of the section against......
April 23, 2020 Case Laws Central Excise

CENVAT Credit - inputs and input services used in the power plant - The Tribunal while allowing the appeal of the assessee relied upon its own order passed in the case......
April 23, 2020 Case Laws VAT and Sales Tax

Garnishee Order - Initiation of Coercive action for recovery of the disputed tax and penalty - wherever there is a provision for grant of stay in an appeal or higher......
April 23, 2020 Case Laws VAT and Sales Tax

Classification of goods - Bio Marine - Ecornax - Zoonami - The order of the Assessing Authority is completely bereft of any facts at all in support of his conclusion......
April 22, 2020 Circulars Income Tax

Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular
April 22, 2020 Circulars GST - States

Clarification on refund related issues. - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of WBGST Act read with rule 41(1) of WBGST Rules - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 - SGST
April 22, 2020 Circulars GST - States

Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal. - SGST
April 22, 2020 Circulars Companies Law

Holding of annual general meetings by companies whose financial year has ended on 31st December, 2019 - Circular
April 22, 2020 Case Laws GST

Classification of goods - rate of GST - Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs. of resins -......
April 22, 2020 Case Laws GST

Exgibility to tax - rate of GST - Mango Pulp - the classification of item, ‘Mango Pulp’ is not specified in GST Tariff - residuary entry, cover goods which are not......
April 22, 2020 Case Laws GST

Classification of goods - rate of GST - Technical Varnish - The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks,......
April 22, 2020 Case Laws GST

Input Tax Credit - ITC of GST paid on goods and services used to construct the “bunds” is admissible, provided that the bunds are used for making zero rated supplies and....
April 22, 2020 Case Laws Indian Laws

Tender for appointment of Chartered Accountants Firms for assignment of internal audit of retail vending liquor shops - Eligibility criteria - the argument raised by......

1 ....57 58 59 606162 63 64 65........ 104

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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