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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3451 to 3500 of 5164 Records

1 ....66 67 68 697071 72 73 74........ 104

April 1, 2020 Case Laws Income Tax

Cessation of liability - Additions u/s. 41(1) - waiver towards outstanding principal loan amount - waiver of outstanding principal loan amount is a capital receipt or......
April 1, 2020 Case Laws Income Tax

Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty......
April 1, 2020 Case Laws Income Tax

Revision u/s 263 - Since assessee is having substantial loss and as per the provision of Chapter-VI, the taxable income has to be adjusted first before applying any......
April 1, 2020 Case Laws Income Tax

Accrual of income - Addition on account of amount kept in Escrow Account - slump sale - The word “accruing” and arising are used to contradistinguish the word “receive”.....
April 1, 2020 Case Laws Income Tax

Nature of interest expenditure - ‘ongoing projects’ - these interest expenses are tax neutral and even if it is added/capitalized to the inventory being unsold stock......
April 1, 2020 Case Laws Income Tax

Addition u/s 40(a)(ia) - Default u/s 201 - non deduction of TDS on freight paid during the year - the freight and cartage charges paid to the transporters are subject to....
April 1, 2020 Case Laws Income Tax

Disallowance of Membership Fees paid to Cricket Club of India - The fact that assessee utilizes the facilities for the purpose of his business and it is brought on......
April 1, 2020 Case Laws Income Tax

Penalty levied u/s 271AAA - allegation of failure to substantiate the manner of undisclosed income derived - assessee has made it clear that additional income is being......
April 1, 2020 Case Laws Income Tax

Penalty u/s 271C - delay in deposit of the TDS in the Government account - where the assessee has made payment of TDS though late, he cannot be held to be in default and....
April 1, 2020 Case Laws Income Tax

Addition on account of capital contributed by one of the partner u/s 69 - if at all the A.O. was not satisfied from the explanation / source of the Partner, then the......
April 1, 2020 Case Laws Income Tax

Eligibility of deduction u/s.10A - The provisions of Sub Section (4) of Section 92CA of the Act specifically provides that addition made u/s.92CA(3) of the Act is not......
April 1, 2020 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 36(1)(viii) - Insofar as, the second issue of excess allowances of deduction u/s.36 (1)(vii), the assessment order passed by the AO is......
April 1, 2020 Case Laws Income Tax

Addition u/s. 68 - interest in bank statement and pass book - absence of the books of accounts maintained - AO in this case has not observed or place on record as......
April 1, 2020 Case Laws Customs

Validity of Compounding Order - The Tribunal in so many words has observed that there was no clear proposal in the show-cause notice with regard to imposition of the......
April 1, 2020 Case Laws Customs

Claim of Refund and Interest on Refund - Unjust enrichment - amount claimed as refund was not charged to the profit and loss account but retained in 'receivables'......
April 1, 2020 Case Laws Service Tax

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of.....
April 1, 2020 Case Laws VAT and Sales Tax

Benefit under Samadhan Scheme - denial of benefit on the ground that the Assessee has already paid the tax before making an application under the said Scheme - in the......
March 31, 2020 Notifications DGFT

Export of Red Sanders wood by Government of Andhra Pradesh and Directorate of Revenue Intelligence - Extension of time - Notification
March 31, 2020 Notifications DGFT

Amendment in Export Policy of Animal By-Products. - Notification
March 31, 2020 Notifications Customs

Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations. - Notification
March 31, 2020 Circulars GST

Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction......
March 31, 2020 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of......
March 31, 2020 Circulars Companies Law

Modification to LLP Scheme 2020 - in order to support and enable Limited Liability Partnerships (LLPs) registered in India to focus on taking necessary measures to......
March 31, 2020 Circulars Companies Law

Companies Fresh Start Scheme, 2020 - in order to facilitate the companies registered in India to make a fresh start on a clean slate, this Ministry has decided to take......
March 31, 2020 Circulars Customs

Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of....
March 31, 2020 Circulars Customs

Issuance of H, G and Self category customs pass/ card under regulation 13 of the CBLR 2018 - Trade Notice
March 31, 2020 Circulars Customs

Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses - Trade Notice
March 31, 2020 Circulars Customs

ICES Advisory 09/2020 (Turant Customs) - Customs Compliance Verification and System OOC - Implementation on All India basis - Trade Notice
March 31, 2020 Case Laws Income Tax

Deduction u/s.80IB(10) - when the assessee claimed the deduction with respect to the residential units, which are having built up area less than 1500 sq.ft, the......
March 31, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - Assessing Officer has only estimated the Gross Profit on the alleged non-genuine purchases without there being any conclusive......
March 31, 2020 Case Laws Income Tax

Disallowance of expenditure - Most importantly, the Tribunal in assessee’s own case for AY 2012- 13 had held that it was not necessary that the business had actually......
March 31, 2020 Case Laws Income Tax

Business loss or not - Payment of additional Custom Duty after the department of Customs found that goods were under-valued - the duty was paid in the names of other......
March 31, 2020 Case Laws Income Tax

Bad debts u/s 36(1) - Diversion of income by overriding title - assessee claimed that since land was mortgaged to the bank for loan to HPGPL and the bank has adjusted......
March 31, 2020 Case Laws Income Tax

Disallowance of bad debts u/s 36(1) - The non-realisation of debt can result in bad debt written off if the same is written off in the books. Since it is not the case......
March 31, 2020 Case Laws Income Tax

Deemed dividend - addition u/s 2(22)(e) - Even though, assesse has repaid the deposit within the same year, it does not mean that the loan or benefit is not taken. -......
March 31, 2020 Case Laws Income Tax

Disallowance of professional fees paid by the assessee as well as interest expenditure incurred - assessee is not carrying on any business during the year - Additions......
March 31, 2020 Case Laws Income Tax

TDS default - Order passed u/s 201(1) and (1A) - Period of limitation - Effective date of amendments by Finance Act (No. 2) of 2009 - CIT(A) quashing the impugned order.....
March 31, 2020 Case Laws Income Tax

Deduction u/s.80IAB(4)(iii) - Deduction under the said provision in respect of income derived from a SEZ project known as Millennium Towers - the grounds raised by the......
March 31, 2020 Case Laws Income Tax

TDS u/s 194A - interest payments where it exceeded the threshold limit - interest payments covering joint deposit holders - CIT(A) has correctly calculated the TDS......
March 31, 2020 Case Laws Customs

Suspension of CHA License - the entire issue has now been resolved and at the level of the tribunal - The judgment and order of the tribunal, do not call for any......
March 31, 2020 Case Laws Customs

Seeking quashing FIR - foreign made liquor and beer - since the bonded warehouse was situated within the territorial jurisdiction of the Customs Department and the......
March 31, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - scope of preferential transactions - It was submitted that the "corporate debtor" paid a sum of ₹ 2,50,00,000 towards part payment of principal.....
March 31, 2020 Case Laws Central Excise

CENVAT Credit - input services - outward transportation of goods (GTA Services) - place of removal - period from 2009-10 to 2013-14 - Tribunal observed that, Appellants....
March 30, 2020 Circulars DGFT

Retrospective issuance of Certificates of Origin under India’s Trade Agreements. - On account of the lockdown/curfew in India due to the COVID-19 pandemic - Trade Notice
March 30, 2020 Circulars SEBI

Extension of deadline for implementation of the circular on Stewardship Code for all Mutual Funds and all categories of AIFs due to the CoVID– 19 pandemic - Circular
March 30, 2020 Circulars SEBI

Relaxation from compliance with certain provisions of the circulars issued under SEBI (Credit Rating Agencies) Regulations, 1999 due to the COVID-19 pandemic and......
March 30, 2020 Act Rules Insolvency and Bankruptcy

Inspection or Inquiry - Regulation 13 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
March 30, 2020 Act Rules Insolvency and Bankruptcy

Certificate of registration. - Regulation 7 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
March 30, 2020 Act Rules Insolvency and Bankruptcy

MODEL BYE-LAWS OF AN INSOLVENCY PROFESSIONAL AGENCY - SCHEDULE of the Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency......
March 30, 2020 Act Rules Insolvency and Bankruptcy

Special provision relating to time-line - Exclusion of period of lockdown imposed by Central Government - New Regulation 40C of the Insolvency and Bankruptcy Board of......

1 ....66 67 68 697071 72 73 74........ 104

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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 ...