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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 701 to 750 of 5164 Records

1 ....11 12 13 141516 17 18 19........ 104

November 9, 2020 Case Laws Central Excise

Clandestine Manufacture and removal - Pan Masala and scented zarda - Release of applicant on Bail - a person cannot claim as a matter of right to be released on bail......
November 9, 2020 Case Laws Central Excise

CENVAT Credit - credit on FFC & MTOP - the department cannot deny the credit availed after collecting the excise duty - demand do not sustain - AT
November 7, 2020 Case Laws GST

Transitioinal credit - TRAN-1 form - As admittedly in this case the Respondents have found the Petitioner to be eligible for input credit amount in question, in our view....
November 7, 2020 Case Laws Income Tax

Revision u/s 263 - AO allowed the claim of carried forward of losses u/s 72A based on an incorrect assumption of facts - The action of the assessing officer, though......
November 7, 2020 Case Laws Income Tax

Cognizance for the offence u/s 276C(1) - enquiry by the investigation wing - unusual credit of large amount through RTGS in bank account maintained by the petitioner and....
November 7, 2020 Case Laws Income Tax

Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by......
November 7, 2020 Case Laws Income Tax

Unsecured loan received from the directors - Additions u/s 68 - The explanation offered by the assessee that the bank account and the capacity of the creditor who have......
November 7, 2020 Case Laws Income Tax

Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving.....
November 7, 2020 Case Laws Income Tax

Computing the profits and gains of the business of production of feature films - the amount realised by the assessee on sale of audio rights and TV rights of the film......
November 7, 2020 Case Laws Income Tax

TDS u/s 195 - software expenses - the arrangement of the assessee company with its AE is of purchase of computer software at agreed price i.e. sale price to the Indian......
November 7, 2020 Case Laws Income Tax

Re-opening of assessment u/s 147 - whether the non-resident entities had Permanent Establishment (“PE”) in India and if the PE existed what would be the income......
November 7, 2020 Case Laws Income Tax

Validity of notice issued u/s 153A - merely because the seized record has been numbered as “HM” does not necessarily mean that the same was seized from a different......
November 7, 2020 Case Laws Income Tax

Income from royalty - bookings arising from India, the payment for Altea Reservation System (ARS) is made by the British Airways for the use of system for the purpose of....
November 7, 2020 Case Laws Income Tax

Capital gain computation - sale of joint property - assessee’s claimed that, they are entitled to 1/6th share, in the total property under Hindu succession Act - AO......
November 7, 2020 Case Laws Income Tax

Deduction u/s 80P(2) on interest income received from co-operative banks - Assessee’s claim regarding deduction u/s. 80P(2)(a)(i) cannot be rejected on this basis that......
November 7, 2020 Case Laws Customs

Classification of goods - machinery used for making footwear and footwear sole/strap/heel - The fact that in some other case benefit has been given to the importer on......
November 7, 2020 Case Laws Customs

Amendment of IGM - Import General Manifest - The claim of the petitioners, as put forth by them, for amendment of the IGM, needs to be considered by the Competent......
November 7, 2020 Case Laws Customs

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory......
November 7, 2020 Case Laws Insolvency and Bankruptcy

Refund of amount which had been adjusted during CIRP by the Appellant Bank from Fixed Deposits - Once CIRP was initiated and Section 14 of IBC applied such adjustment by....
November 7, 2020 Case Laws Central Excise

Interest on delayed refund claim - Period of limitation - There is requirement of claiming interest along with refund of duty, no separate application u/s 11B is......
November 7, 2020 Case Laws Indian Laws

Jurisdiction of the Consumer Forum / Commission - Buyers of Flat - consumer or not - applicability and effect of the RERA Act - the proceedings initiated by the......
November 6, 2020 Case Laws GST

Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central......
November 6, 2020 Case Laws Income Tax

Accrual of income - Revenue recognition - real or hypothetical income - The assessee did not raise any demand on account of wheeling charges and since, there was......
November 6, 2020 Case Laws Income Tax

Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - assessee who is a resident of India and has derived from salary which has suffered......
November 6, 2020 Case Laws Income Tax

Accrual of income - Though the payment was not received by the assessee during the year under consideration, however, once the said payment was accrued and become due in....
November 6, 2020 Case Laws Income Tax

Allowable expenditure u/s 37 - Guarantee money - in the event assessee is not able to make good the full payment towards R&R plan as directed by CEC, the guarantee money....
November 6, 2020 Case Laws Income Tax

TP Adjustment - international transaction of `Payment of Regional Service charges (RSC)’ - TPO has referred to regional services being in the nature of shareholder......
November 6, 2020 Case Laws Income Tax

Assessment u/s 153A - Need for spelling out ‘Satisfaction note’ - the ld. CIT(A) while adjudicating the legal issue of the validity of the satisfaction note prepared by.....
November 6, 2020 Case Laws Customs

Classification of imported goods - goods are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? - this......
November 6, 2020 Case Laws Customs

Valuation of imported goods - watches - rejection of transaction value - in absence of any of the special circumstances indicated in Section 14(1) ibid read with Rule 3.....
November 6, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Levy and Recovery of Capital Gains Tax - proceeds received from sale of assets of the corporate debtor - the tax liability arising out of the sale of.....
November 6, 2020 Case Laws Central Excise

Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the......
November 6, 2020 Case Laws VAT and Sales Tax

Levy of Interest on belated payment of tax - belated filing of returns - Once Section 24(3-A) is held to be applicable, the challenge to the impugned orders is not......
November 6, 2020 Case Laws Service Tax

Taxability - Whether bariatric surgery which the appellant performs would be cosmetic surgery or plastic surgery so as to be taxable u/s 65(105)(zzzzk) of the Finance......
November 6, 2020 Case Laws Customs

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to......
November 5, 2020 Case Laws GST

Power to conduct audit/verification of documents and records under erstwhile service tax law - Jurisdiction, post GST Law - Having regard to the language used in the......
November 5, 2020 Case Laws Income Tax

Rental income or otherwise - mesne profit - TAT was right in holding that mesne profits and interest on mesne profits received under the direction of the Civil Court for....
November 5, 2020 Case Laws Income Tax

Lump sum payment for development of infrastructure for uninterrupted power supply - revenue expenditure u/s 37(1) - The instant case, though the assessee has parted with....
November 5, 2020 Case Laws Income Tax

Exemption u/s 11 - proof of charitable activities - receipts from the business of upgrading the local indigenous low milk yielding cattle by cross breeding them with the....
November 5, 2020 Case Laws Service Tax

Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not......
November 5, 2020 Case Laws Income Tax

Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee......
November 5, 2020 Case Laws Income Tax

Revision u/s 263 - The inquiry made by the AO pertained to the issue as regards the valuation of opening and closing WIP of the assessee’s project and determination of......
November 5, 2020 Case Laws Income Tax

TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year......
November 5, 2020 Case Laws Companies Law

Oppression and Mismanagement - prayer to waive the requirements prescribed under Section 244 of the Act to enable the Petitioners to apply under Section 241 seeking the.....
November 5, 2020 Case Laws Insolvency and Bankruptcy

Extension of CIRP period for a further period of 90 day - the intention of the Committee of Creditors to invite fresh Expression of Interest to enable more bonafide......
November 5, 2020 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - distribution mechanism - It is not the Appellant’s grievance that he has been discriminated against as a dissenting Financial Creditor.....
November 5, 2020 Case Laws Service Tax

CENVAT Credit - insurance service received by the banks from the Deposit Insurance and Credit Guarantee Corporation - initially there was Difference of Opinion - credit allowed - AT
November 4, 2020 Case Laws GST

GST evasion - Suspension and cancellation of importer exporter code (IEC) Number - It is trite that when a law requires a thing to be done in a particular manner, it has....
November 4, 2020 Case Laws GST

Detention of goods alongwith vehicle - if this Court ignores the classification issue as also the non-registration issue which are not relevant for the purposes of......
November 4, 2020 Case Laws GST

Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...