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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3751 to 3800 of 5164 Records

1 ....72 73 74 757677 78 79 80........ 104

March 17, 2020 Case Laws Customs

Diversion of imported goods - violation of N/N. 21/2002-Cus. - Therefore, the only for the reason that the goods were transferred to their Baddi Unit, the exemption......
March 17, 2020 Case Laws Income Tax

Validity of Section 40(a)(iib) - Scope of the term "Charges" - Whether Value Added Tax (VAT) would be falling within the definition of a “charge” - petitioner......
March 17, 2020 Case Laws Income Tax

Application filed before the Settlement Commission - Settlement Commission passed the impugned order though there was no true and full disclosure by the assessee in the.....
March 17, 2020 Case Laws Income Tax

Income accrued in India - For the purpose of applying Article 13(5) of the India-Belgium tax treaty two fold conditions are required to be cumulatively satisfied viz.......
March 17, 2020 Case Laws Income Tax

Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the......
March 17, 2020 Case Laws Income Tax

Deduction u/s 80P - CIT(A) has allocated the whole of the interest expenditure over the interest on FDRs and to the extent of interest attributable to FDRs placed with......
March 17, 2020 Case Laws Income Tax

Disallowance of higher reduction of depreciation on the cost of civil engineering works for laying foundation of solar power panels - the expenditure which is incurred......
March 17, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity or not - running a crime investigating agency parallel to the investigative agencies of the state and central government. - above.....
March 17, 2020 Case Laws Income Tax

Revision u/s 263 - Default in computation of amount eligible for deduction u/s 80IA - The AO has passed the assessment order after calling for details on the issue and......
March 17, 2020 Case Laws Income Tax

Exemption u/s 11 - sections 11 and 12 are substantive provisions which provide for exemptions to a religious or charitable trust. Sections 12A and 12AA detail the......
March 17, 2020 Case Laws Income Tax

Revision u/s 263 - Unexplained cash deposits - A lack of inquiry on a pertinent point which demonstrates possible revenue leakage of staggering amount would definitely......
March 17, 2020 Case Laws Income Tax

Transfer of cases u/s 127 - assessee submitted that the AO had no jurisdiction to complete the assessment in Kolkata, since the jurisdiction over the assessee was duly......
March 17, 2020 Case Laws Income Tax

Addition on account of difference in Arm’s Length Price - As far as rate of custom duty is concerned, it can be easily taken from the official website of the European......
March 17, 2020 Case Laws Income Tax

Assessment of trust - Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust....
March 17, 2020 Case Laws Income Tax

Depreciation on Car - if the payment has been made by the assessee then the assessee shall be the owner of the vehicle despite the fact it was registered in the name of.....
March 16, 2020 Notifications Income Tax

Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD - Notification
March 16, 2020 Case Laws Customs

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs......
March 16, 2020 Case Laws Service Tax

Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more....
March 16, 2020 Case Laws Income Tax

Allowability of depreciation on the actual cost of the assets arrived at by virtue of revaluation of the trade mark - firm is succeeded by a company falling u/s 47(xiii)....
March 16, 2020 Case Laws Income Tax

Taxability of Interest on refund u/s 244A(1) - interest on refund whenever it is granted, it is assessable in that year itself and if it is adjusted with any prior tax......
March 16, 2020 Case Laws Income Tax

Rectification of mistake u/s 254 - If such prayer is allowed then in every case, where the assessee is not satisfied with the finding of the Tribunal, the MA will be......
March 16, 2020 Case Laws Income Tax

Short deduction / collection of Security Transaction Tax (STT) - Liability of National Stock Exchange (NSE) - On occasions where client codes for institutional trades......
March 16, 2020 Case Laws GST

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of......
March 16, 2020 Case Laws GST

Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year....
March 16, 2020 Case Laws GST

Cancellation of registration of dealer - grievance of the writ-applicant is that although there is an order passed by the respondent no.2 restoring the registration,......
March 16, 2020 Case Laws GST

Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the......
March 16, 2020 Case Laws GST

Blocking GST registration number - Upon such representations being made, the authorities are directed to consider the same and unlock the GST registration so that the......
March 16, 2020 Case Laws GST

Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from....
March 16, 2020 Case Laws GST

Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices......
March 16, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - unable to make declaration under the Black Money Act -There is always a presumption as to constitutionality of a statute and the burden....
March 16, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of disclosure of undisclosed income made u/s 132(4) - client code modifications for an unusually high number of times -......
March 16, 2020 Case Laws Income Tax

Levy of fee u/s 234E - delay in furnishing TDS statements / returns - Challenging the vires of Section 234E - Revenue is right in contending that Section 234 (E) of the.....
March 16, 2020 Case Laws Income Tax

Withholding the refund u/s 241A - Approval granted by the Pr.CIT - refund due to higher rate of TDS - The sovereign cannot, but, be seen as fair, honest and credible in.....
March 16, 2020 Case Laws Income Tax

Penalty u/s 271G - non–maintenance of documents which the assessee is required to maintain under the statutory provisions, the Transfer Pricing Officer found it......
March 16, 2020 Case Laws Income Tax

Income from house property - sharing of revenue between the assessee and 6 other co-licensors - sham transaction or not - the agreement dated 20/04/2009 could not be......
March 16, 2020 Case Laws Income Tax

Deduction u/s 80IB - requirement of Section 80IB(10)(b) of the Act which states “the project is on the size of the plot of land which has a minimum area of one acre” -......
March 16, 2020 Case Laws Income Tax

Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not......
March 16, 2020 Case Laws Income Tax

Undisclosed production and sale - whole case of the Revenue regarding undisclosed sales rest on the orders of the Central Excise authorities which has since been......
March 16, 2020 Case Laws Income Tax

Disallowance of loss on mark to market basis in respect of trading in derivatives - - it is undisputed that assessee is dealing in derivatives which has to be valued on.....
March 16, 2020 Case Laws Income Tax

Penalty u/s. 271(1)(c) - If AO accepted the revised return, there was no question of making inadmissible claim of deduction u/s 10B in such revised return. In fact,......
March 16, 2020 Case Laws Customs

Suspension of CHA License - The continuous suspension of the licence of the Customs Broker without either conducting an inquiry or issuing a notice for revocation of......
March 16, 2020 Case Laws SEBI

Failure to make the necessary disclosures regarding creation/invocation/release of certain pledge transactions and off-market transactions/purchase of shares in the......
March 16, 2020 Case Laws Central Excise

Interest on refunds - Relevant date for Grant of interest - Once the court has after duly recording reasons, turned down the prayer for grant of interest, even if the......
March 16, 2020 Case Laws VAT and Sales Tax

Scope of the term 'Total Turnover' - Entitlement for deduction of exempted turnover of the food and drinks which is served in the Club - A substantive provision of the......
March 14, 2020 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News
March 14, 2020 Circulars SEBI

Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed InvIT - Circular
March 14, 2020 Circulars SEBI

Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed REIT - Circular
March 14, 2020 Case Laws GST

Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the......
March 14, 2020 Case Laws GST

Levy of IGST on Ocean Freight - Reverse Charge (RCM) - Refund of GST already paid - Both the Notifications have already been declared to be unconstitutional - In view of....
March 14, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - unless and until a complete investigation is done by the assessing officer, the quantum of deduction for interest payments cannot be......

1 ....72 73 74 757677 78 79 80........ 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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