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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4301 to 4350 of 5164 Records

1 ....83 84 85 868788 89 90 91........ 104

February 18, 2020 Case Laws Central Excise

Interest on delayed refund - area based exemption - there was no distinction between refund under Area Based Exemption Notification and other refunds u/s 11B and......
February 18, 2020 Case Laws Central Excise

Power to review of the refund order - Period of limitation - there are no merits in the contentions of the appellant (revenue) that the review could not be completed......
February 18, 2020 Case Laws Central Excise

Exemption to specified goods of chapters 50 to 63 - Textile and garments - fixation of Brand Name - the markings on jute bags were under compulsion of law and meant for.....
February 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - the defence as raised by the petitioners in the petition requires evidence, which cannot be appreciated, evaluated or adjudged in the proceedings......
February 17, 2020 Case Laws GST

GST evasion / input tax credit - Jurisdiction - power of inspection, search and seizure of Police / authorities - without invoking the provisions of Section 67 of the......
February 17, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - The approval granted and the reasons which made the Income Tax Officer to believe that some income had escaped assessment have to be......
February 17, 2020 Case Laws Income Tax

Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid......
February 17, 2020 Case Laws Income Tax

Waiver of interest u/s 234B - The petitioner had failed to pay advance tax by wrongly claiming business loss/depreciation loss during the assessment years 1988-89 to......
February 17, 2020 Case Laws Income Tax

Notice u/s 143(2) - period of limitation - defective return filed u/s 139(1) - upon such defects being removed, the return would relate back to the date of filing of the....
February 17, 2020 Case Laws Income Tax

Validity of the assessment order u/s 153A for want of approval under section 153D - no prior approval under section 153D by JCIT/Addl. CIT before passing the impugned......
February 17, 2020 Case Laws Income Tax

TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment.....
February 17, 2020 Case Laws Income Tax

Interest received u/s 28 of the Land Acquisition Act - Income from other sources - The income is to be brought to tax in terms of section 56(2)(viii) - CIT(A) has......
February 17, 2020 Case Laws Income Tax

Disallowance selling expenses incurred in respect of sale of land - payment was made in cash in violation of the provision of sections 269SS and 269ST - payment was made....
February 17, 2020 Case Laws Income Tax

Exemption u/s 11 - in case of Charitable Trust excess expenditure over income is to be allowed to be carried forward for setting off against income of subsequent years......
February 17, 2020 Case Laws Income Tax

Computation short term capital gain (STCG) - allocation of Portfolio Management Services (PMS Charges) towards Dividend and interest income - the basis of allocation of.....
February 17, 2020 Case Laws Income Tax

Exemption u/s 11 - section 2(15) Applicability - Carry forward and set off of unabsorbed deficit - the assessee is entitled to claim set off of brought forward excess......
February 17, 2020 Case Laws Customs

Calculation and Recovery of customs duty - auction sale of warehoused goods - the custom duty has to be paid on the basis of sale proceeds realised from the sale of the.....
February 17, 2020 Case Laws Customs

Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be......
February 17, 2020 Case Laws Customs

Maintainability of Settlement Commission - applicability of Section 123 of CA on cigarettes - by no stretch of imagination it can be said that the Settlement Commission.....
February 17, 2020 Case Laws Service Tax

Business auxiliary service and GTA services provided under two different firms name separately - composite service or not - Both GTA services and business auxiliary......
February 17, 2020 Case Laws Central Excise

CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of......
February 17, 2020 Case Laws Central Excise

CENVAT Credit - capital goods - immovable goods or not - fabrication of Goliath Crane, Jib Crane, Gantry Crane, Electric Overhead Travelling (EOT) Crane, etc., which are....
February 17, 2020 Case Laws Central Excise

CENVAT Credit - capital units - lifting of Corporate Veil - all units have been merged at a later date, though at the time of receipt of capital goods, all the three......
February 17, 2020 Case Laws Central Excise

Marketibility/excisability - Milk Crumb - There is no dispute with regard to the shelf life of the product. Shelf life of the product is one of the determinant of the......
February 17, 2020 Case Laws Central Excise

Revenue neutrality - If the issue was revenue neutral, the respondent would have paid the duty and taken the credit whatsoever, if the same was admissible. Secondly......
February 17, 2020 Case Laws VAT and Sales Tax

The contention of the petitioner that for the purpose of pre-deposit under Section 51 of the TNVAT Act, 2006 an assessee can utilise the excess Input Tax Credit provided....
February 17, 2020 Case Laws VAT and Sales Tax

Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was......
February 17, 2020 Case Laws Indian Laws

Stamping of Lease deeds - The High Court has totally erred in relying on the lease deed dated 12.3.1997, which was found to be insufficiently stamped and brushing aside.....
February 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - taking into consideration even the provision of Section 147 and the primary object underlying Section 138, in our judgment,....
February 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - enforceable debt or not - Section 269SS of the Income Tax Act, 1961 prohibits making of any payment in cash above a sum of......
February 17, 2020 Case Laws Indian Laws

Dishonor of Cheque - Non-compliance with the mandatory provisions as contained in Section 202(1) of the Code of Criminal Procedure cannot be considered to be a ground......
February 15, 2020 Circulars DGFT

Amendments to remove the pre-export conditions for the items mentioned against SIONs E-121, E-122, E-123, E-124, E-127 and E-128
February 15, 2020 Notifications Central Excise

Notification regarding exemption of duties of Central Excise against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.
February 15, 2020 Act Rules Companies Law

Compliance with rule 3A by certain Nidhis - Rule 23A of the Nidhi Rules, 2014 - As amended
February 15, 2020 Notifications Companies Law

Nidhi (Second Amendment) Rules, 2020
February 15, 2020 Notifications Customs

Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.
February 15, 2020 Notifications Customs

Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 - New system deferred till 1-8-2020
February 15, 2020 Case Laws GST

Validity of notice issued n Form GST-MOV-10 - As per the interim order, detained goods with vehicle have already been released after depositing the GST with penalty -......
February 15, 2020 Case Laws GST

Release of goods alongwith the vehicle - the claim of the petitioner as owner qua the goods which are loaded on the detained vehicle has to be determined by the......
February 15, 2020 Case Laws GST

Interest on delayed payment of tax - though the liability of interest under section 50 is automatic, quantification of such liability shall have to be made by doing the.....
February 15, 2020 Case Laws GST

Profiteering - supply of Xiaomi-Ml Power Bank 2i Red (10000 mAh) - The scope of this investigation/proceedings is limited to the issue of profiteering only and not to......
February 15, 2020 Case Laws Income Tax

Bogus purchases - estimation of income - When the Tribunal had concluded that the assessee did make the purchase, as a natural corollary not the entire amount covered by....
February 15, 2020 Case Laws Income Tax

Delay in filing return of income (ITR) - condonation of delay u/s 119 - Refund - the petitioner did submit his return keeping in view Section 139(4) electronically for......
February 15, 2020 Case Laws Income Tax

Settlement of cases - Period of limitation for rectification of mistake - if any right has been conferred by the Legislature, it equally has the right to take it away or....
February 15, 2020 Case Laws Income Tax

Addition u/s 68 on account of unsecured loans from directors - Assessee has failed to show creditworthiness of both the lenders. - additions confirmed.
February 15, 2020 Case Laws Income Tax

Additions as notional interest pertaining to one of the partners - Debit balance in the account of partner while the assessee is paying interest on bank loan - bringing.....
February 15, 2020 Case Laws Customs

Undervaluation of goods - The adjudicating authority has proceeded to redetermine the value of imported aluminium scrap on the basis of the DGOV circular without......
February 15, 2020 Case Laws Customs

Valuation of imported goods - the activity of advertisement and sales promotion is a post import activity incurred by the appellant on its own account and not for......
February 15, 2020 Case Laws Customs

Initiation of anti-dumping investigation - the Designated Authority placed reliance upon certain material and facts for concluding the issue against the appellant -......
February 15, 2020 Case Laws Customs

Valuation of imported goods - Brass Valve & Zinc Valves - Without rejecting the transaction value, the application of any other rule, for re-determination of the value......

1 ....83 84 85 868788 89 90 91........ 104

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...