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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4751 to 4800 of 5164 Records

1 ....92 93 94 959697 98 99 100........ 104

January 24, 2020 Case Laws Central Excise

Valuation - inclusion of transportation charges - In the first SCN the value is sought to be determined in terms of Section 4(1)(a) read with Rule 4 and 5 of Central......
January 24, 2020 Case Laws Central Excise

Valuation - clearance of pipes - inter-connected undertakings - arms length price - Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice......
January 24, 2020 Case Laws VAT and Sales Tax

Non-compliance with the pre-deposit - It is obvious that the Tribunal could not have stated that it cannot travel beyond the direction passed by the First Appellate......
January 24, 2020 Case Laws VAT and Sales Tax

TN VAT - digital photography - the activity of digital photography as carried on by the petitioner herein, is a service as contemplated under the provisions of the......
January 24, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - compounding of offences - Court while exercising power u/s 147 of the Act, can proceed to compound the offence even after......
January 23, 2020 Case Laws GST

Classification of goods - Odomos - mosquito repellent cream - All the factors relevant for classification under the Customs Tariff lead to the classification of the......
January 23, 2020 Case Laws GST

Benefit of exemption - supply of services by way of leasing of goods transport vehicles without operators to GTA - It amounts to the transfer of the right to use the......
January 23, 2020 Case Laws GST

Turnover limit for Composition Levy under GST - treatment of Ice Cream equally with Pan Masala - Praying for quashing the impugned recommendations of GST Council being......
January 23, 2020 Case Laws Income Tax

Correct head of income - rental income received - Intention of the Assessee is also a material circumstance and the objects of Association, the kind of services rendered....
January 23, 2020 Case Laws Income Tax

Deduction/Exemption u/s 10(23C)(VI) - Secondary Education - Taking into consideration the activities taken by the petitioner’s institution, which is responsible for......
January 23, 2020 Case Laws Income Tax

TP Adjustment - Rate of interest for the purpose of calculating working capital adjustment - AO/TPO, while giving effect to the directions of the DRP, were bereft of any....
January 23, 2020 Case Laws Income Tax

Penalty u/s 271B - failure to get the books of accounts audited u/s 44AB - addition made during the assessment proceedings on the basis of unaccounted sale cannot be......
January 23, 2020 Case Laws Income Tax

Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is.....
January 23, 2020 Case Laws Income Tax

Disallowance on account of foreign tour and travel expenses - expenses Incurred by the Director of the assessee company when not proved to be incurred for business......
January 23, 2020 Case Laws Income Tax

Addition u/s 68 - AO has stated in the assessment order that the assessee has introduced its unaccounted cash in the form of share capital through racket of entry......
January 23, 2020 Case Laws Income Tax

Estimation of net income from total ‘on money’ receipts - assessee had disclosed net profit of over 30% of total unaccounted ‘on money’ receipts - CIT(A) rightly......
January 23, 2020 Case Laws Income Tax

Addition u/s 43CA - transfer of business assets / property - stamp value - A s a tolerance limit of 5% between the value adopted by the stamp valuation authority and the....
January 23, 2020 Case Laws Income Tax

Revision u/s 263 - Bogus purchases - AO making disallowance @ 12.5% - the decision of the Assessing Officer in making addition applying the profit rate is in consonance.....
January 23, 2020 Case Laws VAT and Sales Tax

Issuance of C-form - The petitioner cannot seek a direction to respondents No.1 to 3 to issue the ‘C’ Form for the Financial Year 2012-13 after over four years, when the....
January 23, 2020 Case Laws Customs

Imposition of redemption fine - section 125 of CA - goods in question have already been released in favour of the assessee on a bond - the mere fact that the goods were.....
January 23, 2020 Case Laws Service Tax

Benefit of reduced penalty u/s 78 - the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of......
January 23, 2020 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the......
January 23, 2020 Case Laws Customs

Benefit of Indirect Tax Dispute Resolution Scheme, 2016 - a discharge certificate was issued by the designated authority accepting the payment from the declarant as full....
January 23, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor or not - M/s. Homestead Infrastructure Development Pvt. Ltd. (Corporate Debtor) reached agreement jointly with 'M/s. Golden Peacock....
January 22, 2020 Case Laws GST

IGST wrongly paid under CGST head - The petitioner Company directed to deposit the amount under the IGST head within a period of 10 days - No interest liability - The......
January 22, 2020 Case Laws Income Tax

Revision u/s 264 in favor of assessee - CIT rejected the application on the ground that, the assessee has filed application only against the order of assessment -......
January 22, 2020 Case Laws Income Tax

Revision u/s 264 - The assessing authority has duly considered the application of the assessee and after considering the same has recorded a finding that the assessee......
January 22, 2020 Case Laws Income Tax

Deduction u/s 80P - the entities registered under the Karnataka Souharda Sahakari Act, 1997 fit into the definition of “co-operative society” as enacted in sec.2(19) of.....
January 22, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Issue of jurisdiction u/s 147 has been raised for the first time before the Tribunal- If an authority is found to have no jurisdiction.....
January 22, 2020 Case Laws Income Tax

Clubbing of income of spouse - Non-allowing of set off of business loss - Going by the Explanation 3 read in conjunction with section 64(1)(iv) of the Act, the entire......
January 22, 2020 Case Laws Income Tax

Proof of pudding is in the eating. The travel of assessee from losses to profits pursuant to the collaboration with the Arkadin SA, France is evident. Its acquisition of....
January 22, 2020 Case Laws Income Tax

Deduction of expenses u/s.37(1) - Expenses on pooja in temples located outside the factory premises and towards local area expenses claimed to be for social contribution....
January 22, 2020 Case Laws Income Tax

Penalty u/s 271E - violation of provisions of section 269T - Cash loan between relatives - Since the transactions have been entered between assessee and her husband, the....
January 22, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has not declared interest income on loans and advances on ‘accrual basis’, even though the assessee was following mercantile system of......
January 22, 2020 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - The assessee remained non-cooperative before the AO as well as before the Ld. CIT(A) by not producing the Director before the revenue......
January 22, 2020 Case Laws Income Tax

Penalty u/s 271B - failure to get books of accounts audited u/s. 44AB - assessee under the bonafide belief failed to get the accounts audited and in such facts and......
January 22, 2020 Case Laws Companies Law

Validity of Arbitral Award - once the stage under Section 14 of the IBC, namely, moratorium with regard to continuation of pending proceedings against the Corporate......
January 22, 2020 Case Laws Service Tax

CENVAT Credit - capital goods - motor vehicle - cash vans - it has to necessarily prove that the same are registered in its name and that the same were registered in its....
January 22, 2020 Case Laws Service Tax

Imposition of penalty u/s 78 - based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. -......
January 22, 2020 Case Laws Central Excise

CENVAT credit - paints which were used for job work activities - cost of paints have been separately shown in the invoices and not recovered from the manufacture -......
January 22, 2020 Case Laws VAT and Sales Tax

Levy of Sales Tax - sale of goods imported from foreign country - to foreign bound ships as “ship stores” - sale or not - Since the goods are to be consumed on the board....
January 22, 2020 Case Laws Indian Laws

Dishonor of cheque - Responsibility of Director not engaged in day to day affair of the company - Director having majority shareholding - The complainant in his......
January 21, 2020 Circulars Customs

Clarification relating to import of gifts
January 21, 2020 Case Laws GST

Classification of goods - The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item......
January 21, 2020 Case Laws GST

Maintainability of writ application - Release of seized goods alongwith conveyance - The writ-applicant should prefer an appeal under Section 107 of the Act before the......
January 21, 2020 Case Laws GST

Classification of goods - filters manufactured solely and principally for use by / in Indian Railways and supplied directly to Indian Railways - he classification of the....
January 21, 2020 Case Laws GST

Classification of activity - bus body building activity on the chassis provided by the principal as service - The activity of the applicant qualifies to be classified as....
January 21, 2020 Case Laws GST

Concessional rate of GST - the common amenities and areas are a part of ‘Affordable Housing Project’ and therefore the applicant will be entitled to benefit of......
January 21, 2020 Case Laws GST

Fraudulent input tax credit (ITC) - Vacation of interim protection granted to the petitioner - the petitioner is not joining the investigation, rather misusing the......
January 21, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The objections of the petitioner were dealt with on a point to point basis. - While passing the order the competent Revenue....

1 ....92 93 94 959697 98 99 100........ 104

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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: assessment order

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...