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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 5101 to 5150 of 5164 Records

1 ....99 100 101 102103104

January 5, 2020 Case Laws Insolvency and Bankruptcy

Duties of Resolution Professional - Disciplinary Action - non-disclosure to his IPA - During CIRP, it is the utmost responsibility of an IP to run the company of CD as a....
January 5, 2020 Case Laws Service Tax

Extended period of limitation - works contract service - A sub-contractor would be liable to pay Service Tax even if the main contractor has discharged Service Tax......
January 5, 2020 Case Laws Central Excise

Department has failed to follow the judicial discipline - Despite the issue being clearly and properly adjudicated and clarified time and again with respect to the......
January 5, 2020 Case Laws Central Excise

Process amounting to manufacture or not - appellant purchases lead ingots (purity of 99.5% or grade ‘B’) and thereafter remove the same either without processing as such....
January 5, 2020 Case Laws Service Tax

Refund of service tax - time limitation - Though it has been recorded by the adjudicating authorities below that the Notification have to be strictly read and no......
January 5, 2020 Case Laws Central Excise

Interest on delayed refund - wrongful adjustment of refund amount against amounts allegedly due under the CGST Act - decisions pertaining to the transitional provisions.....
January 5, 2020 Case Laws Central Excise

Service or not - liability of service tax or VAT - handling/ logistic charges recovered from the customers for providing service of safe handling and cleaning of cars......
January 3, 2020 Case Laws GST

Refund of IGST - export of goods - zero rated supplies - Validity of circular No.37/2018-Customs - as per the circular, a person, who has made request consciously for......
January 3, 2020 Case Laws Income Tax

Addition of interest on Fixed Deposits - Interest amount did not form part of the income of the assessee as the same was liable to be used for the cost of Project by way....
January 3, 2020 Case Laws Income Tax

Nature of expenditure towards Lease hold rent - The onetime payment of the annual rent as per the lease deed is rightly claimed by the assessee as revenue expenditure.......
January 3, 2020 Case Laws Income Tax

Addition u/s 68 - The evidence is compelling that the land deal was actually done by the appellant and the on money was also paid by the appellant and only the name of......
January 3, 2020 Case Laws Income Tax

Allowable expenditure - the revised price is an ascertained liability and not a contingent liability - the claim of the assessee u/s 37(1) is allowable particularly......
January 3, 2020 Case Laws Income Tax

Disallowance of commission expenses - Though, the payment may be at the convenience of the parties or at the time of availability of funds but the booking the bills......
January 3, 2020 Case Laws Income Tax

Additions towards alleged bogus purchases - CIT(A) has taken one of the possible method for estimation of profit to settle dispute between the parties and also......
January 3, 2020 Case Laws Customs

Return of seized documents or not relied upon (No RUD) - Non furnishing of Reply to the Show Cause Notice - According to the petitioner they are material and relevant......
January 3, 2020 Case Laws Customs

Investigative agency cannot retain the seized documents. Once its completes investigation and issuing of Show Cause Notice, it should return the same or give back photo.....
January 3, 2020 Case Laws Service Tax

CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot....
January 3, 2020 Case Laws Service Tax

CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time......
January 3, 2020 Case Laws Income Tax

Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - non–signing of the draft assessment order forwarded to.....
January 2, 2020 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of Form No.BEN-2 and BEN-I under the Companies Act 2013
January 2, 2020 Circulars DGFT

Amendment in Standard Input Output Norms (SION) of Product group : Food products
January 2, 2020 Circulars DGFT

Amendments in the Ad-hoc Norms fixed under Para 4.06 of HBP for export of Cashew Kernels Whole & Cashew Kernels pieces against import of Shelled Cashew Kernels
January 2, 2020 Notifications GST

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017
January 2, 2020 Notifications GST

Central Goods and Services Tax (Amendment) Rules, 2020
January 2, 2020 Notifications GST

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017
January 2, 2020 Case Laws GST

Classification of goods - rate of GST - Pooja Oil - Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of.....
January 2, 2020 Case Laws GST

Input tax credit (ITC) - lease of Cranes, to distinct person for sub-lease to the ultimate customer - settlement of dues / account between the customers and HO directly.....
January 2, 2020 Case Laws GST

Valuation - supply to distinct persons - the law provides the taxpayer an option to adopt 90% of the price charged as value to be adopted initially (i.e., supply between....
January 2, 2020 Case Laws GST

Bail application - huge amount of tax / GST evasion - Though, matter involves huge amount of tax evasion as mentioned by court below but fixing extraordinary amount in......
January 2, 2020 Case Laws Income Tax

Exemption u/s 54F - appellant was entitled to withdraw the amount deposited in the Capital Gains Account subject to deduction of tax applicable (TDS) to the case in hand
January 2, 2020 Notes Indian Laws

Bribery Case - Court rejects CBI prayer for CBI Custody - sends all accused to JC
January 2, 2020 Case Laws Income Tax

Prosecution u/s 276-B - failure to remit the tax deducted at source - the order was passed only against petitioner-Company and not against all the Companies as contended....
January 2, 2020 Case Laws Income Tax

Addition u/s 69A - The undisputed fact is that cash was found from the bedroom of the appellant and, therefore, it can be safely presumed that it was in joint possession....
January 2, 2020 Case Laws Income Tax

MAT Computation u/s 115JB - once assessee has reduced amount shown by it as a provision for diminution of investment from its total value of investment, it no longer......
January 2, 2020 Case Laws Income Tax

Due taxes were not paid before filing of an appeal u/s 249(4)(b) - payment of Tax as per ITR filed - The case of the assessee falls within the provisions of section......
January 2, 2020 Case Laws Income Tax

Penalty imposed u/s 271G - failure to furnish the information/documents required u/s 92D(1) r/w rule 10D - when the TPO has accepted the benchmarking of the assessee,......
January 2, 2020 Case Laws Income Tax

Exemption u/s 11 - corpus contribution of ₹ 150 Crores - the mere fact that the assessee credited the receipts as corpus contribution, in our considered opinion,......
January 2, 2020 Case Laws Income Tax

Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the......
January 2, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Reassessment was completed without issuing a notice under section 143(2), then the reassessment order is not sustainable in law and the....
January 2, 2020 Case Laws Service Tax

Re-assessment u/s 73(1) - there was no assessment order as such, there could not be a notice for re-assessment inasmuch as the question of re-assessment would arise only....
January 1, 2020 Notifications GST

To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th......
January 1, 2020 Notifications GST

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
January 1, 2020 Notifications Central Excise

The benefit and option under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) extended till 15-1-2020
January 1, 2020 Notifications Central Excise

Seeks to amend Fourth Schedule in Central Excise Act, 1944
January 1, 2020 Circulars GST

Reverse Charge Mechanism (RCM) on renting of motor vehicles
January 1, 2020 Case Laws GST

Liability of GST - Supply of Healthcare services - Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients....
January 1, 2020 Case Laws GST

Utilisation of Input tax credit - no Input Tax Credit is available against any goods or services received by the applicant for construction of the Marriage Hall on his......
January 1, 2020 Case Laws GST

Classification of supply - supply of goods or supply of services - gift vouchers / gift cards - The time of supply of such gift vouchers / gift cards by the applicant to....
January 1, 2020 Case Laws GST

Rate of GST - as per Section 8, the rate of tax of this mixed supply which is billed at a single price is the rate of the highest rate of the services supplied which is 18%.
January 1, 2020 Case Laws GST

Seizure of goods along with the vehicle/truck - The writ petitioners have stated that they were ready to pay the excess amount of GST after assessment. However, we are......

1 ....99 100 101 102103104

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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...