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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4901 to 4950 of 5164 Records

1 ....95 96 97 9899100 101 102 103........ 104

January 15, 2020 Case Laws Income Tax

Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which......
January 15, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - All the important facts emanating from evidence, have not all been dealt and to me, it appears......
January 15, 2020 Case Laws Income Tax

TP Adjustment - application for early hearing and stay application was rejected by the ITAT - Matter restored before the ITAT - Till then, no coercive steps be taken......
January 15, 2020 Case Laws Indian Laws

Dishonor of cheque - No doubt, the Court can draw presumption, but in order to draw presumption, the complainant has to discharge his burden to prove the transaction......
January 15, 2020 Case Laws Income Tax

Revision u/s 263 - AO failed to apply his mind to the case in all perspective in terms of conditions contemplated in provisions u/s. 54F - He accepted the claim of......
January 15, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The information given by another Income Tax Officer, based on appraisal report of Badalia Group cases, can only be a basis.....
January 15, 2020 Case Laws Income Tax

Addition u/s 69 - unexplained investment made in purchase of land - no asset came into existence in the name of the assessee, which requires to be shown in the books of.....
January 15, 2020 Case Laws FEMA

Contravention of FEMA - Investment in three step-down subsidiaries through Wholly Owned Subsidiary (WOS) without the permission of the RBI - the Adjudicating Authority......
January 15, 2020 Case Laws Central Excise

CENVAT credit - duty paying documents - allegation of fake duty paying document fraudulently prepared and supplied by a number of registered dealers without actually......
January 15, 2020 Case Laws Central Excise

Denial of rebate by the appellant as merchant exporter - The appellant has not taken anything other than the duty paid at the time of procurement of raw-material as......
January 15, 2020 Case Laws Central Excise

Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy....
January 15, 2020 Case Laws Central Excise

According to the SCN and impugned order themselves there was no manufacture of the subject goods, there can be no levy and hence no requirement to make payment of any......
January 15, 2020 Case Laws Service Tax

Imposition of penalty - non/short payment of service tax - The penalty imposed U/s 78 of the Act is set aside noticing that the Appellant has already filed returns,......
January 15, 2020 Case Laws Service Tax

Classification of services - Cargo Handling Services or not - the activity of hiring of pay loader for loading of coal into railway wagon at railway siding for outward......
January 15, 2020 Case Laws Central Excise

Rebate of duty - overvaluation of export of goods - allegation that appellant had tried to claim excess duty rebate - the Appellant has not overvalued the exported goods....
January 15, 2020 Case Laws Central Excise

Reversal of proportionate cenvat credit in respect of the common input used in the manufacture of exempted goods is an option duly permitted under Rule 6(3)(ii) of the......
January 14, 2020 Case Laws GST

Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are......
January 14, 2020 Case Laws VAT and Sales Tax

Levy of purchase tax - valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the......
January 14, 2020 Case Laws Income Tax

TDS at lower rate u/s 197 - effective date of certificate - withholding tax certificate issued to the petitioner has been made effective from the date of issue OR from......
January 14, 2020 Case Laws GST

Attachment of bank account - In the light of the mandate contained in Section 83, either the respondents should initiate proceedings by issuing a show cause notice......
January 14, 2020 Case Laws Income Tax

Nature of expenditure - current repairs - cost of replacement of machineries like Motor Rollers, Spindles, Gears etc. in the Textile Mill - the replacement of the......
January 14, 2020 Case Laws VAT and Sales Tax

Jurisdiction - powers to the authorities under TN VAT to summon documents and witnesses - Misuse of IEC Code - To know the actual importer - The TAN VAT Act gave ample......
January 14, 2020 Case Laws Service Tax

Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the......
January 14, 2020 Case Laws Income Tax

Genuineness of the donation for a charitable activity - assessee has lent its hands by giving donation of ₹ 7 lakhs - when the genuineness of the donation for a......
January 14, 2020 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income - whether 15% accumulation for application in future has to be calculated on gross receipt or net receipt after deduction of......
January 14, 2020 Case Laws Income Tax

Depreciation claim on its commercial vehicle - The tippers used by the assessee in its business are registered under the Motor Vehicles Act, 1988. They met the......
January 14, 2020 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - the assessee is a habitual investor having portfolio of investment in shares in crores and is still holding investment in shares in......
January 14, 2020 Case Laws Income Tax

Addition On Protective Basis in the hands of the appellant - CIT(A) is not justified in sustaining the protective addition merely on the reason that the assessee has not....
January 14, 2020 Case Laws Income Tax

Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS - we condone the delay that occurred between the date of intimation.....
January 14, 2020 Case Laws Income Tax

Upto and until, the issue regarding determination of the taxable income is finalized, penalty u/s 271(1)(c) of the Act cannot be imposed upon the assessee. Once we have.....
January 14, 2020 Case Laws Income Tax

Rental income received by the appellant from sub-letting of the "Kantilal House" premises to Bank of Baroda - taxable either u/s.22 or u/s.56 - for the purpose of Sec.......
January 14, 2020 Case Laws Customs

Revocation of CHA License - no physical interaction with the exporter was made - The revocation of the license of CHA is disproportionate of the offence committed by......
January 14, 2020 Case Laws Central Excise

CENVAT Credit on capital goods - there is no time limit is stipulated under the Cenvat Scheme, for taking credit on capital goods, since as per the scheme, the balance......
January 14, 2020 Case Laws Central Excise

Forfeiture of amount deposited in the Escrow account - Since the benefit of exemption has been denied and the assessee has duly made the payment by utilization of credit....
January 14, 2020 Case Laws Central Excise

Concessional rate of duty - supply of Aviation Turbine Fuel (ATF) falling under Chapter 2710.90 of the First Schedule to Central Excise Tariff to Aircraft operating......
January 14, 2020 Case Laws Customs

Under-valuation of imported goods - Ball Valves and Bibcock - the price quoted in a proforma invoice cannot be held as the actual prices since the price of goods are......
January 14, 2020 Case Laws Central Excise

Rebate claim - export of final products from the factory - process amounting to manufacture or not - Manufacture on job work basis - assembly - the activities undertaken....
January 14, 2020 Case Laws Customs

Misdeclaration of imported goods - the goods in question cannot be termed as ‘prohibited goods’ merely for misdeclaration in the Bills of Entry, for the purpose of......
January 14, 2020 Case Laws Income Tax

Un-explained cash credit u/s. 68 - AO directed to treat all the unexplained cash credits also as the business turnover of the assessee and estimate the income thereon at....
January 14, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In view of the fact that there was a pre-existence of dispute and parties have settled the matter before the constitution of the 'Committee of......
January 14, 2020 Case Laws Insolvency and Bankruptcy

Service of notice - initiation of CIRP - in the present case, the Bill / Invoice was raised against, M/s Flywheel Logistics Private Limited, whereas the mandatory demand....
January 13, 2020 Case Laws GST

Attachment of Bank Accounts - The period of one year has already come to an end - while granting appropriate relief to the writ applicant, we would also ensure that the.....
January 13, 2020 Case Laws GST

Principles of natural justice - adjudication completed before scheduled date of hearing - the case on hand is one of violation of sub-clause 4 of Section 129 of the GST Act, 2017
January 13, 2020 Case Laws Income Tax

Disallowance u/s 43B - “Current Liabilities‟ shown towards advertisement tax payable to M.P. State Government as not paid till the date of audit - when the......
January 13, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - whether activity of construction of road signages and foot over bridges amount to development of infrastructure facility as stipulated in section....
January 13, 2020 Case Laws Income Tax

Withdrawal of exemption granted u/s 10(23C)(vi) - An activity therefore could be genuine even though the same may not be in accordance with the stated objects. -......
January 13, 2020 Case Laws Income Tax

Withdrawal of exemption granted u/s 10(23C)(vi) - where the ld. CIT(E) has delegated his powers to any other authority to issue show cause notice and it is based on the.....
January 13, 2020 Case Laws Income Tax

Revision u/s 263 - reassessment u/s 147 - AO was satisfied the explanation of the assessee with regard to Accommodation entries. - Reopening of the assessment in this......
January 13, 2020 Case Laws Income Tax

Disallowance on account of salaries paid to the relatives - Addition u/s 40A(2)(a) - The A.O. did not doubt the salary paid to the employees which is paid through......
January 13, 2020 Case Laws Income Tax

Profit sharing agreement - Diversion of income by overriding title or mere application of income - the assessee has been obligated by virtue of the agreement to divert......

1 ....95 96 97 9899100 101 102 103........ 104

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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.

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