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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3251 to 3300 of 5164 Records

1 ....62 63 64 656667 68 69 70........ 104

April 11, 2020 Case Laws VAT and Sales Tax

Ab initio cancellation of the registration certificate of the appellant - In case of mere non-payment of assessed tax dues, there is no illegality in the transactions......
April 10, 2020 Notifications Customs

Seeks to exempt customs duty on ventilators, personal protection equipments, covid-19 testing kits and inputs for these goods. - Notification
April 10, 2020 Circulars Customs

Special Refund and Drawback Disposal Drive - Implementation of decision to expedite pending refund and drawback claims - Order-Instruction
April 10, 2020 Case Laws GST

Delay in filing appeal - The failure on the part of the petitioner to file the appeal in time was on account of the attempt of the petitioner to unsuccessfully upload......
April 10, 2020 Case Laws GST

Detention of goods - Section 129(3) of the CGST Act - stock transfer - allegation that the consignor and consignee are two different entity with different GSTINs -......
April 10, 2020 Case Laws Income Tax

Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its......
April 10, 2020 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments to lorry drivers - The payments is supported by ledger account of transport operators on whose behalf the payment were made to......
April 10, 2020 Case Laws Income Tax

Rectification u/s 154 - Exemption u/s 54F denied - the assessee through rectification application u/s 154 of the Act wants to play second innings which is nothing but......
April 10, 2020 Case Laws Income Tax

Exemption u/s 54F - Assessee given advance for purchase of land in the year 2005 and accordingly acquired right for specific performance of agreement of sale - The said.....
April 10, 2020 Case Laws Income Tax

Exemption u/s 10(23FB) - income earned on investments from VCUs [venture capital undertaking] - Since we have held in the preceding paragraphs, that the assessee cannot.....
April 10, 2020 Case Laws Income Tax

Capital gain - LTCG or STCG - Period of holding of asset - right acquired on signing of JDA - this right was held by the assessee for more than 36 months because it was.....
April 10, 2020 Case Laws Income Tax

Disallowance of TDS recoverable written off - AO directed to verify that initially the assessee recognized the total invoice amount and subsequently, identified the bad.....
April 10, 2020 Case Laws Income Tax

Bogus LTCG - Long Term Capital Gain on sale of listed equity share exempt u/s 10(38) - Company has a meager turnover and minuscule profit. The regulators conducted the......
April 10, 2020 Case Laws Income Tax

Assessment u/s 153C v/s Reopening of assessment u/s 147 - when incriminating documents were found during the course of search, the same have been used in the case of the....
April 10, 2020 Case Laws Income Tax

Unexplained investment - Purchase of vehicle - In the assessment order, the AO has also accepted that the assessee has sufficient bank balance to meet out for purchase......
April 10, 2020 Case Laws Income Tax

Condonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the......
April 10, 2020 Case Laws Income Tax

Validity of initiation of proceedings u/s 147/148 - Addition u/s 69 - anonymous complaint - Once the sellers as well as the purchasers have denied the allegation of any.....
April 10, 2020 Case Laws Customs

Recovery of Customs Duty with penalty after a gap of 17 years - It is the grievance on the part of the petitioner that for the entire period of 17 years, the show cause.....
April 10, 2020 Case Laws Customs

Interest on Delayed Refund of SAD - The interdepartmental lack of clarity can hardly effect the right of the parties particularly when there is statutory provision......
April 10, 2020 Case Laws Customs

Imposition of 100% penalty instead of 25% - if there is any short payment they would have been be asked to pay at that stage and the matter could have been come to an......
April 10, 2020 Case Laws Customs

Valuation of imported goods - import of multi functional digital copiers - enhancement of value - Mere acquiescence by the importer in order to expedite their clearances....
April 10, 2020 Case Laws Companies Law

Sale of Land of a company - proper authorization - Sale of the property of a company requires board resolution to that effect. The sale alleged to have been executed is.....
April 10, 2020 Case Laws Companies Law

Power of the tribunal to pass appropriate orders - Impleadment of the appellants(s) as party (including auditors) - Before passing any appropriate order in public......
April 10, 2020 Case Laws Service Tax

CENVAT Credit - input services - The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to......
April 10, 2020 Case Laws Service Tax

Demand of service tax on the amount of reimbursement of payroll cost for the expatriate employees deputed - to ascertain whether the employer employee relation exists,......
April 10, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - CST Act - inter-state sales or not - It was thus incumbent upon the Authority to examine the transactions minutely and then come to a......
April 9, 2020 Case Laws GST

Recovery of GST - CIRP proceedings initiated against the company - Approval of Resolution Plan - the respondents would be acting in a totally illegal and arbitrary......
April 9, 2020 Case Laws GST

Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration......
April 9, 2020 Case Laws Income Tax

Revision of order u/s 264 - CIT rejected the review application - Best judgment assessment passed ex parte - The Officers vested with an obligation to discharge judicial....
April 9, 2020 Case Laws Income Tax

Disallowance u/s. 40A(3) - Proof of cash payment on specific request - one more opportunity should be granted to the assessee to prove his case that he was forced to......
April 9, 2020 Case Laws Income Tax

Estimation of income - declaring less GP rate for the year under consideration in comparison to the preceding years - The rejection of books of account would not be ifso....
April 9, 2020 Case Laws Income Tax

Penalty u/s 271(1)( c) - Addition on account of interest on FDR - Merely because of method of calculating the interest income as adopted by the assessee company does not....
April 9, 2020 Case Laws Income Tax

Penalty u/s 271A - Non maintaining the books of account - Penalty u/s 271B - non-audit of books of accounts - It is clearly a case of impossibility of performance where.....
April 9, 2020 Case Laws Income Tax

The CIT(Appeals) cannot travel beyond the subject matter of the appeal, which was as to whether fee u/s. 234E of the Act can be levied or not; and not the question,......
April 9, 2020 Case Laws Income Tax

Reopening of assessment - bogus purchases - When the assessee has subsequently requested the AO to provide an opportunity to cross examine the person, whose statement is....
April 9, 2020 Case Laws Income Tax

Validity of reopening u/s.147 - addition u/s.69A on account of gifts - reasons recorded were sufficient to clothe the Assessing Officer to acquire the jurisdiction, to......
April 9, 2020 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - the disallowances made u/s 14A of the Act r.w.r. 8D cannot be the subject matter of disallowances while determining the book profit u/s.....
April 9, 2020 Case Laws Customs

Import of seismic research vessel with consumable stores - As there is no dispute that the appellant has obtained the Essentiality Certificate issued by Director General....
April 9, 2020 Case Laws Customs

Refund of excess customs duty paid - No refund can be claimed in respect of any assessment including self assessment unless the assessment itself is challenged and set......
April 9, 2020 Case Laws Companies Law

Aggrieved Persons - removal of nominee director of the Corporate Debtor - powers of Directors in a ‘Compulsory Liquidation’ - There is no simmering doubt that the......
April 9, 2020 Case Laws Service Tax

Refund of excess paid service tax - reverse charge mechanism - the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even.....
April 9, 2020 Case Laws Central Excise

Maintainability of appeal - Jurisdiction - Same company operating with two registrations with two Different PAN - SCN were issued by the Officer in the particular......
April 9, 2020 Case Laws Central Excise

Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions.....
April 9, 2020 Case Laws Central Excise

Valuation - includibility - non-reimbursed portion of the cost of transportation of inputs - If there is some additional consideration for sale, then such additional......
April 9, 2020 Case Laws VAT and Sales Tax

Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for......
April 8, 2020 Circulars DGFT

One-time condonation under the EPCG Scheme–Extension till 31.03.2021. - Public Notice
April 8, 2020 Case Laws GST

Levy of GST - salary paid to Director of the company who is paid salary as per contract - Reverse charge mechanism (RCM) - the services rendered by the Director to the......
April 8, 2020 Case Laws GST

Classification of service - “Leasing service” against payment of Royalty - rate of GST - royalty for extraction of iron - till 31.12.2018 the rate of GST on the impugned....
April 8, 2020 Case Laws GST

Levy of GST - water charges collected from the customers (residential society) for supply of water under Contract Il - The supply of water in Contract-Il and supply of......
April 8, 2020 Case Laws Income Tax

Disallowance u/s.14A - investment in shares - Assessee had aggregate interest-free funds by way of share capital and reserves which are more than the investment in......

1 ....62 63 64 656667 68 69 70........ 104

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F: Transfer of ITC without filing ITC-02

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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...

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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...

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