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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4951 to 5000 of 5164 Records

1 ....96 97 98 99100101 102 103 104

January 13, 2020 Case Laws Income Tax

The Revenue’s emphasis for treating the assessee’s section 153A return as belated is without any merit since the same was very much treated as a valid one as per the......
January 13, 2020 Case Laws Income Tax

Tax avoidance, Tax evasion or Tax planning - when there are material evidences to substantiate that the shares were issued to foreign investors, and the conversion of......
January 13, 2020 Case Laws Income Tax

Estimation of profit on undisclosed turnover - Addition @50% and granting relief @50% - assessment u/s 153A after search and seizure proceedings - Reliance of the......
January 13, 2020 Case Laws Income Tax

Levy of interest u/s 201(1A) - online payment of TDS on 7th of the following month - In the online Tax Accounting System (OLTAS), the date of remittance was shown as 8th....
January 13, 2020 Case Laws Income Tax

TP adjustments in relation to support services in relation to External Commercial Borrowings (ECBs). - The said receipt of fee / commission income has been accepted to......
January 13, 2020 Case Laws Income Tax

Transfer pricing adjustment - Correspondent Banking Activities - The main business transactions have been accepted to be at arm’s length and hence, the ld. TPO cannot......
January 13, 2020 Case Laws Customs

Jurisdiction - Advance Authorization - It is an admitted fact that the Advance Autorization Licence of the petitioners is still valid and no action is taken by the DGFT.....
January 13, 2020 Case Laws Customs

Extension of time for adjudication of SCN - In the absence of any extension of time after expiry of one year w.e.f. 28.03.2018 for adjudication on the Show Cause Notice.....
January 13, 2020 Case Laws Customs

Requirement of Registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - whether......
January 13, 2020 Case Laws Customs

Once the goods are offered for redemption, these cease to be vested with the Central Government and the imposition of conditions, which precludes re-export, is not sanctioned by law.
January 13, 2020 Case Laws Customs

Mis-declaration of imported goods - ‘Aluminium Alloy Ingots’ or ‘Aluminium Scrap Throb’ - the goods stands described in the various import documents as “Aluminium Scrap.....
January 13, 2020 Case Laws Income Tax

Depreciation on residential property - AO directed to allow depreciation as claimed by the assessee on residential premises, but verify the fact with regard to deduction....
January 13, 2020 Case Laws Service Tax

Refund claim - amount deposited under a mistake of law - Period of limitation - When once there is lack of authority to demand service tax or excise duty from the......
January 13, 2020 Case Laws Service Tax

Nature of activity - sale or service - supply of packed Antivirus Software (Quick Heal) to the end user by charging license fee - Information Technology services -......
January 13, 2020 Case Laws Service Tax

Refund of unutilized CENVAT Credit - business of software trading - Export of services - place of provisions rules - intermediary services - arranging and facilitating......
January 13, 2020 Case Laws Service Tax

Franchise service or not - appellant has entered into agreements with various independent bottlers who possesses the necessary licenses for manufacturing of alcoholic......
January 13, 2020 Case Laws Service Tax

Levy of service tax - commission earned by the Managing Director of the appellant company, apart from his fixed salary, is in lieu of services provided by him for......
January 13, 2020 Case Laws Central Excise

CENVAT Credit - HDPE/PP Bags used for packing of their final product, i.e. cement, destroyed in the course of packing - appellants cannot be asked to reverse the credit.....
January 13, 2020 Case Laws VAT and Sales Tax

Withholding of refund - Validity of SCN - Mere pendency of the revision proceedings cannot be a justification for withholding the refund since that is not a ground for......
January 13, 2020 Case Laws VAT and Sales Tax

Re-opening of concluded Assessment - assessments having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue......
January 13, 2020 Case Laws VAT and Sales Tax

Rejection of Input tax credit claim - seller did not file the return - there being no mechanism under the JVAT Act, by which, the petitioner could compel the seller also....
January 13, 2020 Case Laws VAT and Sales Tax

Whether the State Government can levy the amount more than the actual cost incurred upon the excise staff deployed in distilleries / compounding and blending plants? -......
January 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - cheque was issued in discharge of any debt or liability of the company or not - Every award of the Lok Adalat is deemed to be decree of a civil......
January 13, 2020 Case Laws Customs

Jurisdiction - power of DRI to draw samples - In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no......
January 11, 2020 Case Laws Income Tax

Income u/s 2(24) / Exemption u/s 10(24) - receipt by the trade Union for settlement on behalf of member worker - ITAT in the present case wrongly rejected the ratio of......
January 11, 2020 Case Laws Income Tax

Deductions u/s 54 and 54EC - LTCG - whether acquisition of flat through allotment by DLF Universal Ltd. has to be treated as a construction of flat? - assessee had......
January 11, 2020 Case Laws Income Tax

TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted at source and paid to Central Government and income is......
January 11, 2020 Case Laws Income Tax

Addition u/s.69C - unexplained expenditure - Admittedly, in the first round of proceedings, there was no addition made u/s. 69C by the revenue. AO could not have made......
January 11, 2020 Case Laws Income Tax

Condonation of delay - delay of 345 days in filing the appeal before CIT(A) - Each case for condonation is to be decided on its own facts and merits. The facts may......
January 11, 2020 Case Laws Income Tax

Disallowance of deduction claimed u/s 35(i)(ii) - bogus donation - donation given by the assessee to the donee, on which the assessee no mechanism to check the veracity,....
January 11, 2020 Case Laws Income Tax

Addition u/s 41 - Cessation of liability - the liability has not ceased to exist in true sense in the given facts and circumstances as it has shifted to the partner of......
January 11, 2020 Case Laws GST

Inability of petitioner in moving Advance Ruling application - It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is....
January 11, 2020 Case Laws Indian Laws

Dishonor of cheque - Section 13 - The basic law is that the complaint under Section 138 of Negotiable Instrument Act cannot be quashed by High Court by taking recourse......
January 11, 2020 Case Laws Indian Laws

Dishonor of cheque - Legality of Amendment to Article 142(2) of the Negotiable Instruments Act - there is no infirmity in the amendment. Even otherwise, the Parliament......
January 11, 2020 Case Laws Customs

Interest on delayed payment of Special Additional Duty refundable - Since the decision in the KSJ Metals Impex (P) Ltd., has been stayed I am unable to give any relief......
January 11, 2020 Case Laws Indian Laws

Dishonor of cheque - Even if I do not believe the statement of the accused, the documents of the complainant cannot be brushed aside - Since the cheques were given by......
January 11, 2020 Case Laws Direct Taxes

Benami Property - Denial of natural justice - provisional attachment - What also is revealed from the proceedings drawn is that the petitioner has been held to be the......
January 11, 2020 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - So far as the proceedings u/s.138 of the Negotiable Instruments Act is concerned, the question of the complainant having......
January 11, 2020 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - territorial jurisdiction - dishonour of cheque had occurred outside the territory of India - since the cheque in question......
January 11, 2020 Case Laws Central Excise

CENVAT credit - capital goods - capital goods used in the manufacture of dutiable cotton/ denim fabric - benefit of Rule 6(6)(v) extended - the appellant manufacturer is....
January 11, 2020 Case Laws Central Excise

Valuation - components manufactured by the appellant and transferred to their Haridwar Plant for captive consumption in use of motorcycles and their parts - AS per the......
January 11, 2020 Case Laws Central Excise

Valuation - Extended period of limitation - Merely because the sister unit will get CENVAT Credit, the appellant cannot NOT PAY full duty in open defiance of the law and....
January 11, 2020 Case Laws Service Tax

Demand of service tax for differential amount - mis-matching the ST-3 return with the figures in the receipts shown in the balance sheet - It is mere an assumption that.....
January 11, 2020 Case Laws Central Excise

Refund of deposit made - whatever amount has been deposited by the appellant since has been considered by the Tribunal as a deposit under Section 35F for granting the......
January 11, 2020 Case Laws Customs

Refund of amount deposited - deficiencies in the TR-6 Challan - To reject the refunds claim claims on such flimsy grounds is nothing but harassment of the litigant,......
January 11, 2020 Case Laws Customs

Refund claim - unjust enrichment - Validity of CA certificate - both the CA certificates are of very old period and for the purpose of unjust-enrichment the present......
January 10, 2020 Case Laws Indian Laws

Dishonor of Cheque - offence punishable u/s 138 - the petitioner was a Key Managerial Person of the accused No.1 company - he was so for the period from 01.04.2015 to 31....
January 10, 2020 Case Laws GST

Supply or not - Natural bundling of services - specified medical instruments by the Applicant to unrelated parties like hospital(s), Lab (s), for uses without any......
January 10, 2020 Case Laws Customs

Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the....
January 10, 2020 Case Laws Income Tax

Penalty u/s 221 - failure to deposit the TDS amount with the Govt. - In fact, a clear finding has been recorded by the tribunal that question of financial stringency......

1 ....96 97 98 99100101 102 103 104

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