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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3201 to 3250 of 5164 Records

1 ....61 62 63 646566 67 68 69........ 104

April 13, 2020 Circulars DGFT

Conditions on import of Refined Palm Oil - Trade Notice
April 13, 2020 Circulars DGFT

Procedure for availing Transport and Marketing Assistance (TMA) on Specified Agriculture Products - relaxation of time for submission of physical copy of application - Public Notice
April 13, 2020 Circulars Customs

Clearance of goods under India’s Trade Agreements without original Certificate of Origin - Circular
April 13, 2020 Case Laws Income Tax

Exemption u/s 11 denied - grant of approval under Section 10 (23C) (vi) denied - Trust Deed seems to indicate that the source of funds of the petitioner’s trust is only.....
April 13, 2020 Case Laws Income Tax

Attachment and recovery for realization of amounts due from the appellant Bank - recovery from the 4th respondent garnishee bank has been done in a manner depriving the.....
April 13, 2020 Case Laws Income Tax

Ad–hoc disallowance made out of conveyance expenses - assessee has produced some evidences to support the claim of expenditure - considering the turnover shown by the......
April 13, 2020 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s.12AA rejected - Admittedly, assessee before us is perusing activity of education. Therefore proviso to Section 2(15).....
April 13, 2020 Case Laws Income Tax

Revision u/s 263 - default in allowing LTCL by AO - writing off of advances for machinery and claiming the same as long-term capital loss to be carried forward has......
April 13, 2020 Case Laws Income Tax

Levying penalty u/s 271(1)(c) - assessee has filed the revised return of income by showing the additional income and claiming exemption u/s 54 - Disallowance of claim......
April 13, 2020 Case Laws Income Tax

Deduction u/s 35 - Addition on bogus donation made by the assessee - expenditure on scientific research - reliance on the statement of brokers who are providing the......
April 13, 2020 Case Laws Income Tax

Condonation of delay - levy of late filing fee u/s 234E - Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website.......
April 13, 2020 Case Laws Income Tax

Deduction u/s. 54 - LTCG - delay towards the impugned construction period - This means that any plots which are not approved by CMDA shall not be permitted for......
April 13, 2020 Case Laws Income Tax

Condonation of filling appeal - Levy of late fee u/s.234E - there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A - Considering the reasons given by....
April 13, 2020 Case Laws Customs

Computation of Brand rate of Drawback - section 129A(1)(b) of the Customs Act, 1962 - Whether NCCD levied under section 134 of the Finance Act, 2003, is a customs duty......
April 13, 2020 Case Laws Customs

Imposition of penalty u/s 114AA of the Customs Act on the CHA - No case of connivance of the appellant CHA with the importer is made out. Further, no particular document....
April 13, 2020 Case Laws Companies Law

Disqualification of Directors - Power of Registrar of Companies to de-activate “DIN” - in absence of any provision to deactivate DIN of petitioners if they have incurred....
April 13, 2020 Case Laws Companies Law

Disqualification of Directors - While holding the Company responsible and to face consequences of such violation, Legislature has found it appropriate to hold the person....
April 13, 2020 Case Laws Insolvency and Bankruptcy

Resolution Professional us/s 60(5) r/w 14 seeking release of goods - CIRP already initiated - the Corporate Debtor not being the consignee nor the importer of the goods.....
April 13, 2020 Case Laws Service Tax

Maintainability of petition - time limittaion for filing appeal before the Commissioner (Appeals) - Reasons stated by the petitioner for belatedly approaching the Court.....
April 13, 2020 Case Laws Service Tax

Import of Business Support Services - Import from Branch office situated outside India - Reverse Charge (RCM) - a comprehensive reading of Section 66A of the Act, would.....
April 13, 2020 Case Laws Service Tax

Payment of service tax by the Post Master / Postal Department by Book adjustment instead of electronic payment in cash - The demand of service tax for the second time is....
April 13, 2020 Case Laws Service Tax

Refund of the unadjusted cenvat credit - Admittedly Revenue has never objected to taking credit by the appellant under the scheme of the Service Tax Rules. Further,......
April 13, 2020 Case Laws Service Tax

Commercial or industrial construction Service - Construction of road inside BALCO, SECL, NTPC - definition does not specify the type of road and so the road cannot be......
April 13, 2020 Case Laws Service Tax

Handling and transportation of coal for SECL and MCL - Whether coal transported from pitheads of the mines to the railway sidings would fall within the taxable service......
April 13, 2020 Case Laws Central Excise

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim.....
April 13, 2020 Case Laws Central Excise

Refund in cash of excess excise duty paid - applicability of time limitation u/s 11B of CEA - the law in this case is settled that in case of revenue deposit the......
April 13, 2020 Case Laws Central Excise

Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of......
April 13, 2020 Case Laws VAT and Sales Tax

Recovery of tax dues from the buyer of property as land revenue - bonafide purchasers or not - A charge created by operation of law will not automatically infer a......
April 12, 2020 Circulars Income Tax

Order u/s 119 of the Income tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS o/s 195, 197 and 206C (9) of the Act for......
April 12, 2020 Circulars DGFT

Retrospective Issuance of Certificates of Origin under India's Trade Agreements - Trade Notice
April 12, 2020 Circulars FEMA

Risk Management and Inter-bank Dealings – Hedging of foreign exchange risk - Circular
April 12, 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 12, 2020 Circulars GST - States

GST on license fee charged by the States for grant of Liquor licences to vendors - Sikkim SGST
April 11, 2020 Act Rules Income Tax

Income from property held for charitable or religious purposes. - Section 11 of the Income-tax Act, 1961 as amended
April 11, 2020 Circulars Companies Law

COVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) - Circular
April 11, 2020 Circulars GST

Implementation of decision to expedite pending refund claims - Clarifications / Instructions / Orders
April 11, 2020 Circulars Companies Law

Clarification on contribution to PM CARES Fund as eligible CSR activity under item no. (viii) of the Schedule VII of Companies Act, 2013 - Circular
April 11, 2020 Case Laws Income Tax

Unexplained expenditure under section 69C - allegation that, 18340 kilograms of wheat flour was purchased from the open market and had not shown the purchase cost of......
April 11, 2020 Case Laws Income Tax

Additions against Cessation of liability u/s.41(1) - there was nothing on record to show that there was any remission or cessation of such liability. Under the......
April 11, 2020 Case Laws Income Tax

Disallowance of obsolete inventory written off - the assessee should produce the details of inventory, year of manufacturing/purchase, how it is to be used and how it......
April 11, 2020 Case Laws Income Tax

Cash deposits in bank account as unexplained cash deposits - cash deposits pertained to assessee's retail business - Since the assessee has not maintained any books of......
April 11, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - No doubt, deficiency if any is liable to be looked into even at the time of remand proceeding also. Each and every......
April 11, 2020 Case Laws Income Tax

Revision u/s 263 - validity of Reopening of assessment u/s 147 - proceedings without concerned authority having territorial jurisdiction are not valid - PCIT’s sec. 263.....
April 11, 2020 Case Laws Income Tax

Addition u/s 24(b) - Claim of expenditure to run the company from rental income - assessee has itself assessed rental income under the head “Income from house property’.....
April 11, 2020 Case Laws Income Tax

Reference of matter to DVO - assessee challenged the fair market value adopted by the assessing officer during the course of assessment proceeding itself and made a......
April 11, 2020 Case Laws Income Tax

TP Adjustment - comparable selection - filters applied by Ld.TPO - assessee is not involved in any of the strategic functions and is only undertaking preliminary......
April 11, 2020 Case Laws Customs

Permission to import Grain De Cotton (Cotton Grain) for cattle feed - restricted import or not - The impugned Notification to the extent the same defines "Animal Feed"......
April 11, 2020 Case Laws SEBI

Private placement of securities - Allotment of Unsecured Fully Convertible Debentures (FCDs) in excess of 500 members - section 71(5) - However the restriction of 500......
April 11, 2020 Case Laws Service Tax

Refund claim - Period of limitation - SEZ unit - distribution of input services (ISD) CESTAT was not justified in holding that in case of ISD invoices, for all purposes,....
April 11, 2020 Case Laws VAT and Sales Tax

Ex-parte order passed by the Special Committee rejecting the application since the application was filed beyond the period of limitation of 3 years - Since the......

1 ....61 62 63 646566 67 68 69........ 104

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Latest Circulars

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...