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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 3801 to 3850 of 5164 Records

1 ....73 74 75 767778 79 80 81........ 104

March 14, 2020 Case Laws Income Tax

Immunity from prosecution u/s 245H (1A) - petitioner was going through mental and personal stress and had been engaged in litigation with family members, also......
March 14, 2020 Case Laws Income Tax

Denial of grant of the approval u/s 35(2AB) - Submission of form 3CK - portal was not functioning from 08.03.2018 - On the petitioner satisfying the respondent of the......
March 14, 2020 Case Laws Income Tax

Genuineness of payment of commission to shareholders employees - As per the agreement, six directors, who were also share holders, were paid additional salary termed as.....
March 14, 2020 Case Laws Income Tax

Addition u/s 68 - LTCG - penny stock companies - A.O. merely relied upon interim order of the SEBI to make addition against the assessee, otherwise, there were no......
March 14, 2020 Case Laws Income Tax

Exemption of income u/s 11 - sale proceeds of property - acquisition of new property - Since the assessee has made the investment in fixed deposits for more than 6......
March 14, 2020 Case Laws Income Tax

TP Adjustment - Reference to TPO - none of the two conditions enshrined in the Instruction of 2016 were satisfied in as much as neither transfer pricing adjustment of......
March 14, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - AO has travelled beyond the jurisdiction and scope of Section 154 - Instead of sending a proposal for revision of the order u/s 263 of....
March 14, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - Being unaware, the ex- Directors did not represent the matters either in quantum proceedings or in penalty proceedings. - The present Directors......
March 14, 2020 Case Laws Customs

Right to prefer an appeal - Penultimate Order - Whether the CESTAT is right in law in holding that the right to prefer an appeal under Section 129A of the Customs Act,......
March 14, 2020 Case Laws Customs

Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be.....
March 14, 2020 Case Laws Customs

Jurisdiction of HC u/s 130 of the Customs Act, 1962 - We are of the opinion that the question raised in this appeal does not have any connection with the rate of duty.......
March 14, 2020 Case Laws Customs

Mis-declaration of imported goods - Mobile Point of Sale (MPOS) Devices - appellant and its director have been found grossly mis-declared on the counts of description,......
March 14, 2020 Case Laws Customs

Levy of Anti-Dumping Duty - extension of expired notification - import of consignments of Propylene Glycol from USA - the Notification No. 105/2004-Cus., admittedly......
March 14, 2020 Case Laws Central Excise

Reversal of credit - Rule 6(3A)(c)(iii) of Cenvat Credit Rules, 2004 - total Cenvat credit for the purpose of formula under Rule 6(3A) is only total credit of common......
March 14, 2020 Case Laws Central Excise

Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect......
March 14, 2020 Case Laws VAT and Sales Tax

Recovery of dues from the petitioner's bank - The learned Assistant Government Pleader stated that after expiry of the provisional attachment order on completion of one.....
March 14, 2020 Case Laws Indian Laws

Guilty of Professional Misconduct against Chartered Accountant (CA) - recording of reason of the complaint and disclosure of the same - whether the ICAI is required to......
March 14, 2020 Case Laws Indian Laws

Dishonor of Cheque - An offence under Section 138 of the NI Act is technical in nature and defences, which an accused can take, are inbuilt; for instance, the cheque was....
March 14, 2020 Case Laws Indian Laws

Dishonor of Cheque - acquittal - Section 256 mandates that if the complainant does not remain present on the appointed day after summons has been issued on complaint and....
March 13, 2020 Case Laws GST

Grant of Bail - non-payment of GST on consideration received - providing taxable services i.e., consultation services without raising invoices for the services rendered.....
March 13, 2020 Case Laws GST

Cancellation of registration of petitioner - allegation that the Registration has been obtained by means of fraud wilful misstatement or suppression of facts - adequate.....
March 13, 2020 Case Laws Income Tax

Deduction u/s 80IB(10) - Whether building was completed within the stipulated time? - When the completion / occupation certificate was handed over to the......
March 13, 2020 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - running pharmacy store - income accrued there from was incidental to the dominant object of the respondent i.e., running of the.....
March 13, 2020 Case Laws Income Tax

Income accrued in India - Permanent Establishment (PE) - the distribution income earned by the assessee cannot be taxed in India because Taj India does not constitute an....
March 13, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Had the revenue been aggrieved of the assessment order passed u/s 143(3) of the Act, it would had the recourse u/s 263 of......
March 13, 2020 Case Laws Income Tax

Penalty levied u/s 105(a) of the Securities Transaction Tax (STT) (Finance (no.2) Act, 2004)- Though, as observed by the Supreme Court, the expression ‘penalty’ is a......
March 13, 2020 Case Laws Income Tax

Assessment of partnership firm as AOP - compliance with the provisions of Section 184 - even though, in a registered partnership firm though names of five partners......
March 13, 2020 Case Laws Income Tax

Undisclosed income from transaction of used empty bottles belonged to the Appellant firm - On the basis of the trial balance sheet seized during the search operation,......
March 13, 2020 Case Laws Income Tax

Exemption u/s 11 - Corpus donation receipt - the donations/voluntary contributions received by the appellant society are outside the taxations, even for the period prior....
March 13, 2020 Case Laws Customs

Customs Cargo Service Provider (CCSP) - even by any stretch of imagination, HCCAR 2009 in respect of cost recovery charges is made applicable retrospectively, even than.....
March 13, 2020 Case Laws Customs

Amendment of Shipping bills - it is at that time when the department has raised the demand of Anti Dumping Duty, the Appellant proposed to clear the goods under Advance.....
March 13, 2020 Case Laws Customs

Diamond of mixed origin - Prohibited item or not - The fact of KPC Certificates which holds that the goods were KPCC Compliant and the aforesaid documents unequivocally.....
March 13, 2020 Case Laws Customs

Liability of carrier / shipper - Short landing of goods - evasion of Customs Duty - ‘Shipper’s Load Stow and Count’ is the term seen in the description of the Bill of......
March 13, 2020 Case Laws Customs

Import of Crude Palm Oil, meant for use in manufacture of soap - Violation of import condition - diversion of goods to open market instead of using the same for the......
March 13, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - apprehension is that "Telecom Licenses" and grant of "Spectrum" may be terminated during the 'Moratorium' Period because the Debtor Company had defaulted.....
March 13, 2020 Case Laws Central Excise

CENVAT credit of CVD paid - even though as per the final assessment there was excess payment of CVD which was otherwise not payable, the Cenvat Credit on the said excess....
March 13, 2020 Case Laws VAT and Sales Tax

Reversal of input tax credit (ITC) - A plain reading of the section 19(2)(v) as it stood during the period in dispute and thereafter shows that it applies only to the......
March 12, 2020 Case Laws GST

Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -......
March 12, 2020 Case Laws GST

Detention of goods alongwith the vehicle - correction made in E-Way bill - correction of wrong truck number after detention - This Court cannot sit over the decision of.....
March 12, 2020 Case Laws GST

Jurisdiction - appropriate authority to complete the proceedings - state authority or central authority - although the action was undertaken under Section 67 of the Act.....
March 12, 2020 Case Laws GST

Cancellation of registration of petitioner firm - failure to file GST returns for 6 months continuously at time of issuing SCN but, return for one month filed as on the.....
March 12, 2020 Case Laws Income Tax

Deemed dividend - Buy back of shares / reduction in share capital - amount remitted to non-residents - Determination of liability of the appellant u/s 115-O - as......
March 12, 2020 Case Laws Income Tax

Addition u/s 41 - Cessation of liability - Addition of amount of stale drafts not claimed for more than three years and the claim for which had become barred by......
March 12, 2020 Case Laws Income Tax

Bogus purchases - estimation of profit of 17.5% on the total alleged bogus purchases and thereafter, to delete the balance amount of addition - merely because the......
March 12, 2020 Case Laws Income Tax

Salary receipt - receipt pertaining to redemption of stock appreciation rights (SARs) - whether amount can be assessed as salary income in the hands of a person when......
March 12, 2020 Case Laws Income Tax

Nature of land sold - Capital asset u/s 2(14) or agricultural land - If both the conditions are present then it would not be agricultural land and would be treated as......
March 12, 2020 Case Laws Income Tax

Income accrued in India - Benefit of consistency on the basis of orders for earlier assessment years - There was complete silence on this issue by the assessing officer.....
March 12, 2020 Case Laws Income Tax

Assessment u/s 153C - unexplained sale consideration - Addition based on some computer generated loose sheets which was seized and found from the computer of another......
March 12, 2020 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - excessive or unreasonable payments made to specified persons - AO has not done any exercise to determine as to whether the amount paid by......
March 12, 2020 Case Laws Income Tax

Taxability of proceed of share premium u/s 56(1) - utilization of share premium account for not specified purposes - violation of section 78 of the Companies Act, 1956 -....

1 ....73 74 75 767778 79 80 81........ 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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