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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3301 to 3350 of 5164 Records

1 ....63 64 65 666768 69 70 71........ 104

April 8, 2020 Case Laws Income Tax

Penalty u/s 271D - contravention of Section 269SS - cash loan taken by the assessee - There existed reasonable cause for the assessee for accepting cash loans from his......
April 8, 2020 Case Laws Income Tax

Income accrued in India - Article 15(1) of India-Austria DTAA agreement - if services are rendered outside India such income would not be taxable in India - the salary......
April 8, 2020 Case Laws Income Tax

Addition of long term capital gain u/s. 50C - Provisions of section 45(3) is not a specific provision overrides the other provisions of the Act, importing a deeming......
April 8, 2020 Case Laws Income Tax

Disallowance of bogus purchases - Addition @ 12.5% of the aggregate of disputed purchases - Even the entire transaction are not verifiable the lower authorities are......
April 8, 2020 Case Laws Income Tax

Exemption u/s 54F - investment in the name of husband / spouse - In the absence of an express provision contained in these provisions that the investment should be in......
April 8, 2020 Case Laws Income Tax

Penalty u/s 271 (1)(c) - unsecured loan treated as unexplained cash credit u/s 68 - the assessee cannot get the benefit of immunity from the penalty merely there was no.....
April 8, 2020 Case Laws Income Tax

Income from house property - deductions claimed u/s 24(a) - society charges - If, the amount paid to society charges includes municipal taxes levied by the local......
April 8, 2020 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - Interest free funds to sister concerns - the net worth of the assessee has been reduced substantially due to losses incurred from the......
April 8, 2020 Case Laws Income Tax

Disallowance on account of depreciation on intangible assets being value of license acquired from the Indian Railways for running the container trains on Indian Railways....
April 8, 2020 Case Laws Income Tax

Unexplained cash payment made by the assessee relating to the admission of his son into P.G. medical course under management quota - the addition is based on the......
April 8, 2020 Case Laws Service Tax

Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of.....
April 8, 2020 Case Laws Service Tax

Erection, Commissioning & Installation services - there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre......
April 8, 2020 Case Laws Service Tax

Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and.....
April 8, 2020 Case Laws Central Excise

Jurisdiction - power to issue SCN - Refund of unutilised CENVAT Credit - the appellant has so far not been put to any disadvantage because the show cause notice......
April 8, 2020 Case Laws Central Excise

CENVAT Credit - input services - GTA service - outward transportation of finished goods - If the appellant has included the freight charges in the transaction value......
April 8, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - The appellant has been availing CENVAT credit only on the proportionate amount of inputs which are gone into manufacture of either dutiable......
April 8, 2020 Case Laws Central Excise

Valuation - allowability of deductions - The Commissioner (Appeals) has allowed the discounts on the basis of the invoices, credit notes and equalised octroi/ entry......
April 8, 2020 Case Laws Central Excise

Valuation - price variation clause - the price of finished goods is to be revised and duty is to be paid on higher price. In case the price of raw material falls, the......
April 8, 2020 Case Laws Central Excise

Imposition of penalty u/s 209A of the erstwhile Central Excise Rules 1944 in remand proceedings - The order of dropping penalty was never challenged in any subsequent......
April 8, 2020 Case Laws VAT and Sales Tax

Inter-state transaction or not - providing of foundation seeds to the farmers, supervision of its growing and dispatch from U.P. to Kota in the State of Rajasthan - The.....
April 8, 2020 Case Laws Indian Laws

Guidelines for Functioning of Court during the outbreak of COVID-19 pandemic - in exercise of the powers conferred on the Supreme Court of India by Article 142 of the......
April 8, 2020 Case Laws Indian Laws

Restraint from declaring the account of the petitioner as a Non-Performing Asset (NPA) - effects of COVID-19 pandemic. - The classification of the account of the......
April 7, 2020 Circulars DGFT

Electronic filling and Issuance of Preferential Certificate of Origin for India’s Exports under various FTAs/PTAs w.e.f. 07th April 2020 - Trade Notice
April 7, 2020 Notifications SEBI

Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2020. - Notification
April 7, 2020 Notifications DGFT

Amendment in Export Policy of APIs and formulations made from these APIs - Notification
April 7, 2020 Circulars Customs

Print out of Final Bill of Entry & Uploading Of Documents in E-Sanchit— A Facilitation Measure During breakout of COVID-19 - Trade Notice
April 7, 2020 Circulars Customs

Measures to facilitate trade during the lockdown period - Section 143AA of the Customs Act, 1962 - Trade Notice
April 7, 2020 Case Laws Income Tax

Unexplained investment in purchase land - on-money payment - The addition is also not based on valuation of land by any registered valuer. The addition is also not based....
April 7, 2020 Case Laws Income Tax

TDS u/s 194J - advertisement expenses as the assessee failed to deduct TDS - payment was made for printing of leaflet and thus it is in the nature of purchase and VAT......
April 7, 2020 Case Laws Income Tax

Unexplained cash credits u/s 68 - huge amount of cash deposited and withdrawal from bank - once the Revenue has not disputed that the assessee is engaged in construction....
April 7, 2020 Case Laws Customs

Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - Who is the importer - No deponent has clearly mentioned that they were fully aware of the fact of the......
April 7, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - failure to pay dues / salary to employee - the Operational Creditor has succeeded to establish this fact that he was duly appointed by the Corporate....
April 7, 2020 Case Laws Service Tax

Valuation - inclusion of cost of fuel supplied, or reimbursement for fuel, the actual spending in the assessable value - section 67 of Finance Act, 1994 read with rule 5....
April 7, 2020 Case Laws Service Tax

Information technology software service - The designation of such deployed staff in a segregated portion of the premises of the respondent, not too unusual model in the.....
April 7, 2020 Case Laws Central Excise

Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty.....
April 7, 2020 Case Laws Central Excise

Refund of Interest on interest and penalty component deposited earlier - the reference u/s 35FF of Central Excise Act, 1944 to Section 11BB is only for the limited......
April 6, 2020 Circulars Customs

Request for Amendments and Waiver of Late Fee Charges in the Bills of Entry and regularization of Prior & Advance Bills Of Entry through e-mail procedure as facilitation....
April 6, 2020 Case Laws GST

Best judgment assessment u/s 62 - failure of file the GST returns - Automatic suspension of registration - Request for Cancellation of registration of dealer for filed......
April 6, 2020 Case Laws GST

Rejection of appeal as not maintainable - Appeal-able order - Filing of appeal before the Adjudication order - The expression 'order' used in sub-section (3) can in......
April 6, 2020 Case Laws GST

Detention of goods alongwith the vehicle - Part B of the E-way not updated - specific case of the petitioner is that the value of goods (which are distinct and having......
April 6, 2020 Case Laws Service Tax

Validity of issuance of SCN - Demand of service tax - Post GST era - It is ordered that the petitioner Company may give their detailed written submissions/written......
April 6, 2020 Case Laws VAT and Sales Tax

Issuance of SCN challanged - Error in the returns - There are no exceptional circumstances for interference at the SCN stage - The second reason is that writ petitioner.....
April 6, 2020 Case Laws Income Tax

Stay petition - recovery proceedings - petitioner is willing to deposit 15% of the demanded amount - it seems appropriate to direct the income tax officer not to press......
April 6, 2020 Case Laws Income Tax

Validity of best judgement assessment u/s 144 - It is submitted that reply could not be submitted since the notice was not uploaded on the website - Violation of......
April 6, 2020 Case Laws Income Tax

Disallowance on account of driver’s salary and fuel and lubricant expense - Addition on the ground that there was no car owned by the assessee and no satisfactory......
April 6, 2020 Case Laws Income Tax

Addition on Statement recorded during the course of survey u/s 133A - assessee itself has accepted the stand disclosed during the course of survey - Profit embedded in......
April 6, 2020 Case Laws Income Tax

Condonation of delay of 884 days - when there is a revision order and an adverse order against the assessee then why the assessee should not have filed the appeal in......
April 6, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Onus to prove - it is not the case that the AO was not afforded the opportunities for his comments on the additional......
April 6, 2020 Case Laws Income Tax

Addition u/s 68 on account of bogus long term capital gain - AO was not justified in rejecting the assessee’s claim of exemption u/s 10(38) of the Act. AO was not......
April 6, 2020 Case Laws Customs

Return of unutilised MEIS Scrips - It was submit that the Director General of Foreign Trade (DGFT) have no power to direct recovery of any amount and that even if an......

1 ....63 64 65 666768 69 70 71........ 104

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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.

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A: Director Identification Number

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