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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3401 to 3450 of 5164 Records

1 ....65 66 67 686970 71 72 73........ 104

April 3, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - dditional income while filing return as part of search proceedings - As such the income disclosed by the assessee was voluntarily without having.....
April 3, 2020 Case Laws Income Tax

Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file....
April 3, 2020 Case Laws Customs

Advance authorization - extension of time for fulfilment of export obligation - The second respondent Joint Director General of Foreign Trade is directed to allow......
April 3, 2020 Case Laws Customs

Refund of terminal excise duty (TED) - international competitive bidding - Deemed Exports - There are several situation were duel reliefs are extended to an assessee,......
April 3, 2020 Case Laws Customs

Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have......
April 3, 2020 Case Laws Customs

Amendment in shipping bills u/s 149 of the Customs Act 1962 - the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a.....
April 3, 2020 Case Laws Customs

Revocation of custom broker license / CB License - The allegation that the appellant did not demonstrate the desired level of diligence and efficiency is too vague, and.....
April 3, 2020 Case Laws Service Tax

A demand of service tax under a particular category could not have been confirmed under a different category - the demand of service tax could not have been confirmed......
April 3, 2020 Case Laws Service Tax

Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under....
April 3, 2020 Case Laws Service Tax

Business Auxiliary Services - After sale service was agreed to be provided by MAN Germany on its own account. The discount that is being offered by the Appellant to MAN.....
April 3, 2020 Case Laws Service Tax

Short payment of service tax - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - It is established principle of law that the turnover figures.....
April 3, 2020 Case Laws VAT and Sales Tax

Levy of penalty - It is not actual evasion of tax as contemplated in the books, but it is an attempt. Probably it might be an omission. But as far as the Department is......
April 3, 2020 Case Laws Central Excise

The show cause notice which was issued on altogether different grounds than involved in the present proceedings was no bar to issue another show cause notice under......
April 3, 2020 Case Laws Central Excise

CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head.....
April 3, 2020 Case Laws Central Excise

CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of......
April 3, 2020 Case Laws VAT and Sales Tax

Deletion of interest on tax by the Tribunal - the Tribunal has wrongly granted relief to the assessee by deleting interest. After rejection of Form 3-b the amount of......
April 2, 2020 Act Rules Income Tax

Residence in India - Section 6 of the Income-tax Act, 1961 as amended
April 2, 2020 Act Rules Income Tax

Meaning of the term "short-term capital asset" - New clause (hh) inserted to the Explanation 1 in respect of units referred in section 49(2AG) - Section 2(42A) of the......
April 2, 2020 Act Rules Income Tax

Meaning of the term "Chief Commissioner" extended to include Director General of Income-tax and Principal Director General of Income-tax - Section 2(15A) of the Income-tax Act, 1961
April 2, 2020 Act Rules Income Tax

Meaning of "business trust” u/s 2(13A) amended - Section 2(1) to 2(15) of the Income-tax Act, 1961
April 2, 2020 Case Laws GST

Business Transfer Agreement - the applicant has transfer the business as a going concern - it may treated as supply of services - the same is exempted from levy of GST as on date.
April 2, 2020 Case Laws GST

Valuation - Rate of Exchange - goods are supplied within India and billing is to be done in foreign currency - Rule 34 of the Rules is to be applied for valuation of......
April 2, 2020 Case Laws GST

Classification of services - Rate of GST - services provided by M/S Garhwal Vikas Nigam - The services rendered by M/s. GMVN to the applicant during the period......
April 2, 2020 Case Laws GST

Classification of services - Permission to extract accessory minerals (sand, gravel boulders) on payament of fees - service provided by Garhwal Mandal Vikas Nigam (GMVN)....
April 2, 2020 Case Laws GST

Regularization of the Petitioner’s GSTR-3B for August, 2017 - the System had crashed - the petitioner had duly discharged the tax liability of August, 2017 within the......
April 2, 2020 Case Laws Income Tax

Disallowance u/s 14A - the A.O had after necessary deliberations observed that with reference to the accounts of the assessee, he was not satisfied with the correctness.....
April 2, 2020 Case Laws Income Tax

Unexplained cash - It is difficult to comprehend that when the assessee was neither the partner nor the director nor the owner of the said company then how the cash can.....
April 2, 2020 Case Laws Customs

Rate of Interest on duty as per the order of Settlement Commission - Interest rate reduced from 24% to 15% - there are no reasons to interfere with the impugned order.......
April 2, 2020 Case Laws Customs

Maintainability of appeal - monetary amount involved in the appeal - The learned Tribunal has powers to pass such orders on pending appeal before it, "as it thinks fit".....
April 2, 2020 Case Laws Customs

SEZ unit - Extension/renewal of Letter of Approval of the existing plastic recycling unit - the stand adopted by the Development Commissioner, for not complying with the....
April 2, 2020 Case Laws Customs

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the......
April 2, 2020 Case Laws Service Tax

CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by......
April 2, 2020 Case Laws Service Tax

Maintainability of appeal - time limitation - Proof of service of order - As per Section 37C of the Act of the Central Excise Act, 1994, the service is complete by speed....
April 2, 2020 Case Laws Central Excise

Refund of closing balance of PLA - Period of limitation - whether the balance lying in the assessee’s PLA, which became non-usable with effect from 1 July, 2017 with the....
April 2, 2020 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - H.P. Printer toner and cartridges - In the instant case toner cartridge being part of printer, which are sold alongwith printers.....
April 1, 2020 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Amendment Rules, 2020 - the small account shall remain operational between 1st April, 2020 and 30th June 2020 and....
April 1, 2020 Act Rules FEMA

Period within which export value of goods/software/ services to be realised - Regulation 9 of the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 as amended
April 1, 2020 Notifications FEMA

Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2020 - Notification
April 1, 2020 Notifications DGFT

Amendment in import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC (HS), 2017, Schedule – I (Import Policy) - Notification
April 1, 2020 Notifications DGFT

Extension of Foreign Trade Policy 2015-2020 till 31.03.2021 - Notification
April 1, 2020 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
April 1, 2020 Notifications DGFT

Extend the 'Transport and Marketing Assistance' (TMA) Scheme for a further period of one year - Notification
April 1, 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 u/s 195, 197 and 206C (9) - Order-Instruction
April 1, 2020 Circulars DGFT

Extension of validity of Registration cum Membership Certificate (RCMC) beyond 31st March, 2020. - Trade Notice
April 1, 2020 Circulars DGFT

Extension of Hand Book of Procedures 2015-2020 till 31.03.2021 - Public Notice
April 1, 2020 Circulars Customs

Facilitation measures of Clearance of Import Cargo due to delay arising in Outbreak of COVID-19 - Trade Notice
April 1, 2020 Circulars Customs

ICES Advisory 10/2020 (Project Imports) — Option to debit duty through Duty Scrips for Project Import BEs - Trade Notice
April 1, 2020 Case Laws GST

Detention of Consignment invoices - the driver of the truck by negligence failed to carry the invoices showing the transaction between the petitioner and the 3rd......
April 1, 2020 Case Laws GST

Interest on delayed refunds - Section 56 of the CGST Act - HC directed the department to pay interest @9% instead of 6% - No case is made out for review of the order......
April 1, 2020 Case Laws GST

Detention of goods alongwith the truck - The proceedings, as on date, are at the stage of show cause notice, under Section 129 of the Central Goods and Services Act,......

1 ....65 66 67 686970 71 72 73........ 104

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Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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