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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4551 to 4600 of 5164 Records

1 ....88 89 90 919293 94 95 96........ 104

February 5, 2020 Case Laws Income Tax

Disallowance of depreciation on goodwill - We do not concur with the observations of the DRP that the assessee, with the motive of reducing profits in form of......
February 5, 2020 Case Laws Income Tax

Disallowance of project management expenses claimed u/s 37 - Change in method of accounting in respect of project management expenses - assesee was well within its right....
February 5, 2020 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - the entire claim of weighted deduction claimed by the assessee cannot be acceded to over and above the restriction made by the DSIR.......
February 5, 2020 Case Laws Income Tax

Addition on the basis of the crediting of cash in the bank account - assessee having deposited the amount out of the sale proceeds of the closing stock held by him and......
February 5, 2020 Case Laws Income Tax

Bogus purchases - GP Estimation on bogus purchases - CIT(A) was right in estimating 6% gross profit on alleged non genuine purchases and further allowed deductions......
February 5, 2020 Case Laws Income Tax

Difference in receipts shown as per books of accounts and as per AS-26 - assessee has submitted the reconciliation statements as well explaining the reasons for......
February 4, 2020 Case Laws SEBI

May be there was some remiss on the part of SEBI to act as a regulator, but casting aspersion was not warranted in the facts and circumstances of the case. As such, the.....
February 4, 2020 Case Laws Income Tax

Special audit u/s 142(2A) - in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted......
February 4, 2020 Case Laws Income Tax

Rectification u/s 254 - period of limitation of 6 months - For one reason or the other, the Tribunal may not be in a position to pass the order u/s 254(2). For the......
February 4, 2020 Case Laws VAT and Sales Tax

The order of provisional attachment is one year from the date of the order made under sub-section (1) of Section 45 of the VAT Act, 2003 - In such circumstances, the......
February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - The CIT(A) recorded a finding of fact that there was no failure on the part of the assessee to disclose fully and truly all the......
February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Entire proceedings were based on the change of view. Further, having entertained a view as early as 05.02.2014 that amount was a......
February 4, 2020 Case Laws Service Tax

The expression “body of persons” may subsume within it persons who come together for a common purpose, but cannot possibly include a company or a registered cooperative.....
February 4, 2020 Case Laws VAT and Sales Tax

Levy of Purchase tax - Cotton Kappas - The demand for levy of purchase tax in the impugned order is upheld - The Petitioner may however proceed to avail credit of such......
February 4, 2020 Case Laws Income Tax

Treating the status of the assessee Trust as "AOP" - there has been some concerted and coordinated action on the part of the beneficiaries in completing the......
February 4, 2020 Case Laws Income Tax

Enhancement of Income - Accrual of interest income - it is crystal clear that the interest for a particular month accrues on the first day of the next month as laid out.....
February 4, 2020 Case Laws Service Tax

CENVAT Credit - Job work - Once the appellant have received the goods under Annexure-II Challans indicating rule 4(5)(a) of Cenvat Credit Rules, 2004. It is sufficient......
February 4, 2020 Case Laws Service Tax

Works Contract Service - The revenue has argued that in some cases the appellant have acted as sub-contractor and not as main contractor. We find that the said argument.....
February 4, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice - there is no power of attorney of CA given by the assessee, therefore, in such circumstances even if any notice was.....
February 4, 2020 Case Laws Income Tax

Addition u/s 68 - Failure to discharge onus - Though proviso to section 68 which has been inserted w.e.f. 1.04.2013, that is, from A.Y. 2013-14 provides that Investee......
February 4, 2020 Case Laws Customs

The offending goods were not notified under Section 11 ibid at the material time of import. Thus, the adjudicating authority under the Customs statute was not empowered.....
February 4, 2020 Case Laws SEBI

Providing Investment advisory services in the name of other name / fake name - Complain by Finvasia Securities Private Limited - Website of the accused company illegally....
February 3, 2020 Articles Indian Laws

Finance Bill 2020 - Amendment of meaning of short-term capital asset and cost of acquisition in case of segregation of portfolio and allotment of new units etc. - Budget
February 3, 2020 Articles Income Tax

Relaxation from Tax audit in case of business – subject to limit of 5% cash receipts and payments. - who will certify the amount of cash received and paid and percentage?
February 3, 2020 News Indian Laws

Clarification regarding Proposal in the Finance Bill 2020 Clarification regarding Proposal in the Finance Bill 2020
February 3, 2020 Case Laws GST

Classification of goods - unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours - different classification are for different......
February 3, 2020 Case Laws Income Tax

Additional depreciation of the Wind Mill - the contention that the setting up of a wind mill has nothing to do with the power industry, namely, manufacture of oil seeds.....
February 3, 2020 Case Laws Income Tax

The provisions of sub-section (5) that vest concurrent jurisdiction in more than one officer, will have to be seen and read with Section 124(4) only and do not......
February 3, 2020 Case Laws Income Tax

Penalty u/s 271B - Delay in getting the books of accounts audited cannot be considered as failure on the part of the assessee as envisaged under the provisions of......
February 3, 2020 Case Laws Income Tax

Additions towards Revenue sharing - Joint Venture Agreement - there is a commercial expediency in incurring the expenditure and the AO has no power to sit in the arm......
February 3, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - Mere paperwork by the assessee does not take the authorities anyway, when the authorities suspected the existence of the......
February 3, 2020 Case Laws Income Tax

Income from cloud hosting services as fee for technical services within the meaning of Section 9(1)(vii) of the Act as well as fee for included services under Article......
February 3, 2020 Case Laws Income Tax

Write-off or waiver of advance given to its subsidiary - Since we have accepted the plea of the assessee for deduction of the said sum in terms of Sec. 36(1)(vii) of the....
February 3, 2020 Case Laws Customs

Revocation of CHA License - regardless of the fact that the appellant was licensed prior to the introduction of CBLR, 2013, the present proceedings, having been......
February 3, 2020 Case Laws Customs

Imposition of penalties on CHA - mis-declaration of vessel - the inclusion of ‘supply vessel’ in the description is equally ambiguous in deciding upon the classification....
February 3, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - not increasing the rent of a period of 6 years - The alleged debt on account of purported enhanced rent of leasehold property does not fall within......
February 3, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - We are not convinced with the argument that amended Sub-Section (4) of Section 30 requires only Secured Financial Creditors to contribute towards interim.....
February 3, 2020 Case Laws Service Tax

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was......
February 3, 2020 Case Laws Service Tax

Valuation - deductions from the gross receipt of the billing - Appellant has not produced any evidence which can show that the print media had during the disputed period....
February 3, 2020 Case Laws Service Tax

Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the......
February 3, 2020 Case Laws Service Tax

The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR......
February 3, 2020 Case Laws Service Tax

Construction of Residential Complex Service - Abatement claim - charges collected from the buyers under ‘electric meter main load supply charges’ head - the said service....
February 3, 2020 Case Laws Central Excise

CENVAT credit - denial for want of duty paying documents - The allegation of the show cause notice are pointing merely a procedural lapse - Procedural law is not to be a....
February 3, 2020 News Indian Laws

Budget 2020-21 + FINANCE BILL, 2020
February 1, 2020 News Indian Laws

Summary of Union Budget 2020-21
February 1, 2020 News Indian Laws

New Personal Income Tax Regime heralds significant relief, especially for Middle Class Taxpayers
February 1, 2020 News Indian Laws

DDT proposed to be removed; to lead to estimated annual revenue forgone of ₹ 25,000 crore
February 1, 2020 News GST

₹ 1,10,828 crore GST Gross Revenue collected for January, 2020
February 1, 2020 Case Laws GST

Classification of goods - Rice Husk Board - the product is a Fibreboard and is more aptly classifiable under CTH 441193 as ‘Others’ as it is not a Medium Density......
February 1, 2020 Case Laws Income Tax

Reference of the matter to the DVO for valuation - difference in value adopted for stamp violation and actual amount received for sale of the immovable property - there.....

1 ....88 89 90 919293 94 95 96........ 104

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