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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3551 to 3600 of 5164 Records

1 ....68 69 70 717273 74 75 76........ 104

March 28, 2020 Case Laws Customs

It is repeatedly held by the Hon’ble Supreme Court and other Judicial Authorities that CBEC circulars are binding on the departmental offices, thus inspite of clear......
March 28, 2020 Case Laws Service Tax

Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts......
March 28, 2020 Case Laws Central Excise

Maintainability of appeal - error apparent on the face of record or not - It is manifest that the matter would require a long-drawn process of reasoning on a point on......
March 28, 2020 Case Laws Indian Laws

Situation arising out of lockdown ordered as a precaution for prevention of Coronavirus spread - extension of dates of courts to approach the courts of law - All interim....
March 27, 2020 Case Laws GST

Freezing of petitioner's Bank Accounts - GST liability of the petitioner qua Delhi is about ₹ 11.5 crores and for PAN India’s is ₹ 59.24 crores approximately....
March 27, 2020 Case Laws GST

CENVAT credit/transitional credit - inputs/input services/capital goods - situation prior to GST regime - petitioner is permitted to file or revise their already filed......
March 27, 2020 Case Laws Income Tax

Proceeding undertaken under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Due to the prevailing situation of the pandemic......
March 27, 2020 Case Laws Income Tax

Subsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction of Cinema Halls and support the film industry - revenue or......
March 27, 2020 Case Laws Income Tax

Additions towards Bogus purchases - When the figures of purchase shown by the assessee in the profit and loss account are matching with the figures certified by the......
March 27, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the Assessing Officer to reopen the case u/s 148 - AO has to give proper......
March 27, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 - When the cash did not pass at any stage and since the respective parties did not receive cash nor did pay any cash, there was no real......
March 27, 2020 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea......
March 27, 2020 Case Laws Income Tax

Disallowance of claim of deduction on cost of replanting under Rule 7A - The assessee does not have a case that the expenses incurred under the head replanting and......
March 27, 2020 Case Laws Income Tax

TP Adjustment - adjustment of brokerage income - assessee also filed submission before the TPO providing detailed explanation with regard to the differences in services.....
March 27, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - if the ‘Contract of Guarantee’ itself mentions that the liability of a Guarantor will be independent and separate than that of ‘Principal Debtor’s......
March 27, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of Application for CIRP - The application is not maintainable on the ground of proper authorisation itself which is of the year 2015 when the IB Code was....
March 27, 2020 Case Laws VAT and Sales Tax

Levy of penalty - Had the petitioner contested the notice on merits and opposed the proposal for imposing penalty or handing down punishment, all aspects could have been....
March 26, 2020 Case Laws GST

Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional....
March 26, 2020 Case Laws GST

Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been......
March 26, 2020 Case Laws GST

Bail Application - offences punishable under Sections 132(1)(b) and 132(1)(c) of CGST Act - The applicant is arrested on 21.07.2019 and almost 55 days are over and......
March 26, 2020 Case Laws Income Tax

Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax.....
March 26, 2020 Case Laws Income Tax

Seizure of money - release the money in interim custody - This court, by exercising the powers vested under Article 226 of the Constitution of India, cannot issue any......
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons for re-opening the assessment - change of opinion or not - mere filing to the annexure by the petitioner in response to notice.....
March 26, 2020 Case Laws Income Tax

Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head....
March 26, 2020 Case Laws Income Tax

Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with.....
March 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - additions u/s. 68 and u/s. 69C - Information from the Investigation Wing(Income-tax Department) can only trigger the reasons to suspect....
March 26, 2020 Case Laws Income Tax

Denial of deduction u/s 80P(2) - assessee is in the Banking business accepts the deposits from the general public being D Class nominal members and also lend the funds -....
March 26, 2020 Case Laws Income Tax

Penalty imposed u/s 221(1) r.w.s. 140A(3) - non-payment of self-assessment tax - Return of Income as filed u/s 139(1) itself was declared an invalid Return - scope of......
March 26, 2020 Case Laws FEMA

Organisation of a political nature as barred from receiving foreign contributions - Support to public causes by resorting to legitimate means of dissent like bandh,......
March 26, 2020 Case Laws FEMA

Violation of provisions of Section 10(6) of the FEMA Act - Responsibility of Authorised person - Considering the fact that the appellant admittedly became aware of the......
March 26, 2020 Case Laws Service Tax

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality......
March 26, 2020 Case Laws VAT and Sales Tax

Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - In the case on hand, the Joint Commissioner (CT) Enforcement I, who is subordinate....
March 25, 2020 Case Laws GST

Exemption from GST - Printing and supply of Text books and Printed Materials, Karnataka Kaipidi, Annual Reports, Receipt Books, Measurement Books and Log books -......
March 25, 2020 Case Laws GST

Filing of Form GST TRAN-1 - technical difficulties - Those registered persons who could not submit the declaration by the due date because of technical difficulties on......
March 25, 2020 Case Laws GST

Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is......
March 25, 2020 Case Laws GST

Detention of goods alongwith vehicle - reasonable opportunity of being heard provided to the petitioner or not - The 2nd respondent Commissioner or the Head of the......
March 25, 2020 Case Laws Income Tax

Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a......
March 25, 2020 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposited in the bank account of the assessee - - when there is claim of investment being made out of unrecorded hospital receipts he....
March 25, 2020 Case Laws Income Tax

Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee.....
March 25, 2020 Case Laws Income Tax

Revision u/s 263 - unaccounted income earned from Vyapam scam - A.O has applied his mind and therefore the assessment order is not vitiated on the ground that the order.....
March 25, 2020 Case Laws Income Tax

Rectification u/s 254 - addition u/s. 153A - onus was upon the assessee to prove this in view of the materials found during search and the presumptions arising out of......
March 25, 2020 Case Laws Income Tax

Expenditure incurred on Club membership and subscription fees - Claim of business expenses by the Partner against the interest income from partnership firm - there is no....
March 25, 2020 Case Laws Income Tax

Transfer of case - Validity of the assessment orders passed by the Additional CIT u/s 143(1) - Lack of inherent jurisdiction - The assessment order has been passed by......
March 25, 2020 Case Laws Customs

Facility of paying terminal handing charges and other charges of the port terminal directly to the terminal operators instead of shifting through the Shipping Lines -......
March 25, 2020 Case Laws Customs

Denial of MEIS benefit - omitted to check the Box stating 'Yes' - There is no justification in denying the claim, based on such an inadvertent omission. In the matter of....
March 25, 2020 Case Laws Customs

Directions to not to hear the appeal by the Technical member whose appointment was challenged by the Advocate of the petitioner in the honourable Supreme Court - The......
March 25, 2020 Case Laws Customs

Destuffing of cargo - It is yet to be decided whether the definition of the importer has to be strictly interpreted in the manner as attempted to be put across at this......
March 25, 2020 Case Laws Companies Law

Deactivation of DINs of petitioner - Since such DIN is allocated under Section 154 of the 2013 Act, and there is no provision in the Act for the deactivation of the DIN.....
March 25, 2020 Case Laws Central Excise

CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit.....
March 25, 2020 Case Laws Central Excise

CENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - merely for the for the said discrepancies....

1 ....68 69 70 717273 74 75 76........ 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 ...

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