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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4451 to 4500 of 5164 Records

1 ....86 87 88 899091 92 93 94........ 104

February 11, 2020 Case Laws Income Tax

Undisclosed rental income - survey operation u/s. 133A - Needless to say, since this amount is on account of rental income, then standard deduction needs to be granted......
February 11, 2020 Case Laws Indian Laws

Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal......
February 11, 2020 Case Laws Service Tax

Import of services - reverse charge mechanism (RCM) - constitutional validity - the proceedings initiated against the writ applicants by way of show cause notice and......
February 11, 2020 Case Laws VAT and Sales Tax

Reversal of excesss input tax credit (ITC) - supplier of goods paid VAT @12.5% instead of 4% - there was deliberate ploy on the part of the dealer who sold the capital......
February 11, 2020 Case Laws Customs

Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as......
February 11, 2020 Case Laws Central Excise

Reversal of refund order - principles of unjust enrichment - incidence of duty not passed on - It is not invariably true that when any amount is shown as expenditure or.....
February 11, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - assigning nil value to Intangible assets is an error on the face of the two Valuation Reports and hence a fresh valuer needs to be......
February 11, 2020 Case Laws Central Excise

Demand of Interest - CENVAT Credit - The interest must be calculated as per law i.e. up to 16th March 2012 only in respect of CENVAT credit which has been taken but not.....
February 11, 2020 Case Laws Companies Law

Restoration of name of the Company in the Register of Companies - name was struck off due to defaults in statutory compliances, namely, failure to file Financial......
February 11, 2020 Case Laws Insolvency and Bankruptcy

The scope of Insolvency Code is to proceed in respect of an undisputed debt, the payment of which is defaulted. This Bench under Insolvency Code is not constituted to......
February 11, 2020 Case Laws Service Tax

Levy of service tax - Valuation - inclusion of cost of FOC material - Benefit of abatement - property in goods which were to be erected and installed by the appellant......
February 10, 2020 Circulars Customs

Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses.
February 10, 2020 Notifications DGFT

Amendment in Export Policy of Personal Protection Equipment/Masks
February 10, 2020 Case Laws Companies Law

Jurisdiction - power of SFIO - diversion/siphoning of funds - Needless to say that when huge public money and public interest are involved, Tribunal should in the......
February 10, 2020 Case Laws Income Tax

Deduction u/s 43B disallowed - In the present case, the liability to pay Excise Duty of the assessee is incurred on the removal of finished goods in the subsequent year.....
February 10, 2020 Case Laws GST

The seized vehicle and goods have been released on the strength of such security deposit. Hence, the proceedings taken out u/s 129 are liable to be concluded in view of.....
February 10, 2020 Case Laws Income Tax

Change in accounting policy - the change in accounting policy is a result of the audit objection raised by CAG. The appellant has claimed deduction in profits in the......
February 10, 2020 Case Laws VAT and Sales Tax

Benefits of exemption - The Hank Yarn of others types of Yarns like Silk for Handloom Kancheepuram and Banarasi Silk Sarees, Khadi Slik, Linen fabric are also used by......
February 10, 2020 Case Laws Income Tax

The Government of India has introduced E-Governance for conduct of assessment proceedings electronically. It is a laudable steps taken by the Income Tax Department to......
February 10, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - fresh assessment in the remand proceedings - AO not only maintained the earlier income but even the appeal instituted by the appellant against......
February 10, 2020 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration - The Circular, in the context of income limits under the proviso also explains that merely because in a particular year.....
February 10, 2020 Case Laws Income Tax

Time limit for completion of assessment - scope of the term "Direction" u/s 153 - it must be express direction necessary for disposal of the case before the authority or....
February 10, 2020 Case Laws Customs

Anti-Dumping Duty - Final levy of duty is higher than the provisional levy of duty - demand of differential duty - In an identical case, it has been decided that, in......
February 10, 2020 Case Laws Customs

Compounding of offences - Section 137(3) of the Customs Act, 1962 - prevent litigation and encouraged earlier settlement of dispute - The Application for compounding of.....
February 10, 2020 Case Laws Customs

Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their.....
February 10, 2020 Case Laws Customs

Classification of imported goods - Closed Circuit Television (CCTV) Cameras - CTH 8525 80 - From the HSN Note read with the Customs Tariff Heading 8525, it is found that....
February 10, 2020 Case Laws Customs

Levy of penalty u/s 112 (a) of the Customs Act, 1962 - smuggling of Gold - The Revenue has made out a case by linking the chain of events, phone calls, etc., towards the....
February 10, 2020 Case Laws Customs

Refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) - non-fulfilment of its export obligations - At best, the appellant could have availed the CENVAT......
February 10, 2020 Case Laws Service Tax

Activity of providing parking facility in the Malls - there is no doubt that the right to collect parking fees given by the mall owners is nothing but a consideration......
February 10, 2020 Case Laws Income Tax

Accrued interest on the loan raised for the company against F.D. Booked by the Director - this interest is actually the liability of the company and there is no basis......
February 8, 2020 Case Laws GST

GST registration of the petitioners blocked - failure to pay GST for long period - It is for the petitioners to take necessary steps to ensure that due tax amounts are......
February 8, 2020 Case Laws GST

Release of detained goods alongwith the vehicle - The proceedings, as on date, are at the stage of show cause notice, under Section 130 of the Central Goods and Services....
February 8, 2020 Case Laws GST

Detention/ seizure of goods alongwith vehicle - goods already released - The proceedings, as on date, are at the stage of show cause notice, u/s 130 of the Central Goods....
February 8, 2020 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration - Merely saying that the activities of the respondent is hit by the proviso to Section 2(15) of the Act, would not lead......
February 8, 2020 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration - Merely saying that the activities of the respondent is hit by the proviso to Section 2(15) of the Act, would not lead......
February 8, 2020 Case Laws Income Tax

Disallowance of capital loss on account of capital reduction scheme - Extinguishment of rights in shares - definition of ‘transfer’ u/s 2(47) - Loss arising to the......
February 8, 2020 Case Laws Income Tax

Disallowance of deduction u/s. 35ABB(2) - expenses on surrender of National Long Distance (NLD) license - the assessee was engaged in the business of providing telecom......
February 8, 2020 Case Laws Income Tax

Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment.....
February 8, 2020 Case Laws Income Tax

Disallowance of interest - assessee had taken unsecured loans from the family members of the partners in the earlier years and paying interest @ 15% on the same - Fresh.....
February 8, 2020 Case Laws Income Tax

Treatment of assessee as trust or AOP - the observations of taxability of trust and income being offered to tax in the hands of the beneficiary are all inter-dependent......
February 8, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - as no addition has been made on the reasons for which the assessment of the assessee is reopened, the other it issuance made by the......
February 8, 2020 Case Laws Income Tax

Computation of Exemption u/s 10(13A) for House Rent Allowance (HRA) - ‘performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the......
February 8, 2020 Case Laws Income Tax

In view of the second proviso to Section 153A(1), once assessment gets abated, it is open for the assessee to lodge a new claim in a proceeding under Section 153A(1)......
February 8, 2020 Case Laws Service Tax

Reduction in the quantum of penalty imposed u/s 78 - Unless the penalty under Section 78 of the Act itself is leviable on the Assessee, there is no question of any......
February 8, 2020 Case Laws Central Excise

Recovery and demand of duty from the purchaser of goods in auction - auction by the official liquidator of the manufacturing company - assessee is neither a manufacturer....
February 8, 2020 Case Laws VAT and Sales Tax

Attachment of Bank Accounts - The action on the part of the respondent no.4 in attaching the bank accounts of the writ-applicant pending the appeals before the......
February 8, 2020 Case Laws VAT and Sales Tax

Withholding the refund of excess amount - In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of......
February 8, 2020 Case Laws VAT and Sales Tax

Input tax credit - levy of purchase tax - there is no scope for ambiguity. Input tax credit can be adjusted only for payment of tax under Section 3(2) and not under......
February 8, 2020 Case Laws Service Tax

The work relating to road construction, even in the premises of NTPC, which may be termed as private road is exempt service as per the definition of works contract......
February 8, 2020 Case Laws Central Excise

CENVAT credit - duty paying invoices - hand written serial numbers - The invoice should bear serial numbers, however, there is no mention in the rules that the invoice......

1 ....86 87 88 899091 92 93 94........ 104

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