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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3151 to 3200 of 5164 Records

1 ....60 61 62 636465 66 67 68........ 104

April 16, 2020 Case Laws Central Excise

Reversal of cenvat credit - For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority......
April 16, 2020 Case Laws Central Excise

CENVAT Credit - amended w.e.f. 01.03.2015 - common input services - Though, part of the disputed period in this case falls under the scope of the amended provisions of......
April 15, 2020 Circulars DGFT

Manner of Continuation of Merchandise Exports from India Scheme (MEIS) for shipments on or after 01.04.2020 and Introduction of the Remission of Duties and Taxes on......
April 15, 2020 Circulars RBI

‘Fully Accessible Route’ for Investment by Non-residents in Government Securities - Circular
April 15, 2020 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) 2nd Amendment Rules, 2020 - Notification
April 15, 2020 Case Laws Income Tax

TCS u/s 206C(1) - activity of sale of scrap - to fall under the definition of scrap as given in the Explanation to section 206C of the Act, the term ‘waste’ and ‘scrap’.....
April 15, 2020 Case Laws Income Tax

Condonation of delay - it filed appeal against the assessment order instead of 154 order passed by the Assessing Officer because the scope in challenging the assessment.....
April 15, 2020 Case Laws Income Tax

Addition being difference between the value determined by the DVO - As per the records, the assessee has shown project completion method, hence, the profit is liable to.....
April 15, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - if the AO wanted to disbelieve the identity, credit-worthiness and genuineness of transaction of cash depositors with the......
April 15, 2020 Case Laws Income Tax

Claim of exemption u/s 10(37) - it was a case of compulsory acquisition of land for which the SMC under the instruction of Government of Gujarat for which the SMC has......
April 15, 2020 Case Laws Income Tax

Condonation of delay in filing of appeal before CIT (A) - In the case in hands, the branch has to act as per advice of Head Office, hence, which consumed sufficient......
April 15, 2020 Case Laws Income Tax

AO/CIT(A) have erred in disallowing the deduction for education cess on income-tax, dividend distribution tax and fringe benefit tax in computing the total income under.....
April 15, 2020 Case Laws Customs

Revocation of approval granted to Overseas Warehousing Private Limited to act as custodian of the imported goods - the appellant has by his action of auctioning the......
April 15, 2020 Case Laws Customs

Import of prohibited item - old and used multifunction devices and printers - the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable......
April 15, 2020 Case Laws Companies Law

Jurisdiction - Status of NCLT as Court or not - The term Adjudicating Authority, as defined in Section 5(1) of IBC cannot come within the ambit of court as defined in......
April 15, 2020 Case Laws Companies Law

Cancellation of Certificate of Incorporation - The Chartered Accountant (ACA) failed to fulfil his statutory professional duties in following the extant provisions of......
April 15, 2020 Case Laws Insolvency and Bankruptcy

Validity of order of spcial bench of NCLT - Irregularity in publishing of Cause List in the prescribed manner - The petitioner got the certified copy of the order within....
April 15, 2020 Case Laws FEMA

Offence under FERA / FEMA - Economic Offence cases - failure to realize the respective full export proceeds - By just giving the quota to A-1 to A-3, A-4 to A-6 cannot......
April 15, 2020 Case Laws Central Excise

CENVAT Credit - inputs/capital goods - all the items in question has been used by the appellant for fabrication of capital goods - the items in question has been used by....
April 15, 2020 Case Laws Central Excise

Cenvat credit can be availed by the manufacturer on the strength of supplementary invoice since such amount of duty cannot be said to be paid on account of any non-levy.....
April 15, 2020 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Medical Oxygen IP - Nitrous Oxide IP - Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis,......
April 15, 2020 Case Laws Indian Laws

The word “perverse” has to be understood in law as defined to mean “against the weight of evidence.” From the discussions it is held that the findings arrived at by the.....
April 15, 2020 Case Laws Indian Laws

It is manifest that criminal proceedings had not commenced based on the complaints. When criminal proceedings had not commenced, it will be incongruous to hold that the.....
April 14, 2020 Circulars Income Tax

Clarification in respect of option under section 115BAC of the Income-tax Act, 1961 - Concessional rate of tax in case of individual or a Hindu undivided family (HUF) -.....
April 14, 2020 Circulars Income Tax

Clarification regarding short deduction of TDS/TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019- - Circular
April 14, 2020 Circulars Customs

Paperless Customs – Electronic Communication of PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers - Circular
April 14, 2020 Circulars Companies Law

Filings under section 124 and section 125 of the Companies Act 2013 r/w IEPFA (Accounting, Audit. Transfer and Refund) Rules 2016 in view of emerging situation due to......
April 14, 2020 Circulars Companies Law

Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 and rules made thereunder on account of the threat posed by Covid-19. - Circular
April 14, 2020 Case Laws Income Tax

Scope of the Scrutiny assessment - CBDT Instruction did not permit the Assessing Officers to extend the scope of scrutiny to the issues other than the ones which are......
April 14, 2020 Case Laws Income Tax

Profit from sale of shares - LTCG or STCG - Benefit of Indexation - the STT is to be paid only if the shares were sold in the stock exchange and since the assessee has......
April 14, 2020 Case Laws Income Tax

TP Adjustment - Selection of comparable - An inclusion of certain entity in the list of comparables by the assessee in transfer pricing study report cannot act as......
April 14, 2020 Case Laws Income Tax

Disallowance u/s. 35(1)(ii) deduction claim - recipient concern was found as an accommodation entry provider - Disallowance based on statement recorded on oath during......
April 14, 2020 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Credit capital account with the narration ‘Gift received’ - There is no merit in the levy of penalty under section 271(1)(c) of the Act......
April 14, 2020 Case Laws Income Tax

Disallowance being credit card expenses - the impugned expense is only 0.07% of the total turnover. Thus, ultimately, the impugned expenses have been found to be......
April 14, 2020 Case Laws Income Tax

Exemption u/s 11 - Deduction u/s 10(23C) - allowability of depreciation - since the AO has failed to examine the claim of the assessee for exemption u/s 10(23C), 11, 12.....
April 14, 2020 Case Laws Income Tax

Validity of reopening of assessment - change of opinion - AO was explained during the course of original assessment vide letter dated 11.12.2012 to show that such loss......
April 14, 2020 Case Laws Customs

Confiscation - import of restricted item without required license - When the goods enter into territorial water of India that is the stage of completion of import into......
April 14, 2020 Case Laws Customs

Absolute Confiscation - penalty - fact of SCN not recorded - There is no effective service of show cause notice on the appellant. Further, the impugned order has been......
April 14, 2020 Case Laws Customs

Export of job-worked goods to the overseas supplier, who had supplied the imported goods to the job worker in India - benefit of N/N. 32/97-Cus - No job work activity......
April 14, 2020 Case Laws Companies Law

Redemption of preference shares - failure of the company to redeem or to pay dividend - The preference shareholders are not remediless and for redemption of preference......
April 14, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - the Adjudicating Authority per se is not to be involved in the commercial wisdom area of the Committee of Creditors, particularly, in the......
April 14, 2020 Case Laws Service Tax

CENVAT Credit - imported capital goods which were used in construction of the mall - all these capital goods were directly used by the appellant for providing output......
April 14, 2020 Case Laws Service Tax

Extended period of limitation - Non-payment of service tax - even when an assessee has suppressed facts, the extended period of limitation can be evoked only when......
April 14, 2020 Case Laws Service Tax

Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could......
April 14, 2020 Case Laws Central Excise

CENVAT Credit - input services - Services of GTA outward for transport of gold - On going through the relevant invoice of service, the service is not for GTA but it is......
April 14, 2020 Case Laws Central Excise

Clandestine removal - Shortage in stock - The cogent explanation given by the appellant has not been found to be untrue by the Court below. Accordingly, the SCN is......
April 14, 2020 Case Laws VAT and Sales Tax

Grant of stay - Having regard to the Advance Rulings issued by the competent authority under Section 67 of the said Act, and since based on the Advance Rulings of the......
April 13, 2020 News Indian Laws

MCA’s Frequently Asked Questions on eligibility of CSR expenditure related to COVID-19 activities - News
April 13, 2020 Circulars SEBI

Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19 - Circular
April 13, 2020 Circulars GST

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws- - CGST - Circular

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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

A: No GST is applicable for the services provided by the Director under p...