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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 751 to 800 of 5164 Records

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November 4, 2020 Case Laws GST

Refund - Interest on delayed payment of tax u/s 50 - Refund of amount deposited earlier at the instance of Department - the petitioner states that the interest liability....
November 4, 2020 Case Laws Income Tax

TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption....
November 4, 2020 Case Laws Income Tax

Revision u/s 263 - Assessee's claim for deduction u/s 10B - The decision of the AO to allow such deduction to the Assessee without making any inquiries whatsoever or......
November 4, 2020 Case Laws Income Tax

TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of......
November 4, 2020 Case Laws Customs

SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019.....
November 4, 2020 Case Laws Customs

Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which......
November 4, 2020 Case Laws Customs

Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view....
November 4, 2020 Case Laws Customs

Valuation of imported goods - Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value....
November 4, 2020 Case Laws Service Tax

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made.....
November 4, 2020 Case Laws Service Tax

Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the......
November 4, 2020 Case Laws Service Tax

Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule....
November 4, 2020 Case Laws VAT and Sales Tax

Time Limitation for completion of assessment - The limitation provided is not from the date of finalization of assessment, but from the closure of the year to which the.....
November 4, 2020 Case Laws Indian Laws

Grant of Arbitral Award - when a Court is applying the ‘public policy’ test to an arbitral award, it does not act as a court of appeal and consequently errors of fact......
November 4, 2020 Case Laws Indian Laws

Dishonor of Cheque - This Court while exercising the powers under Scion 561-A Cr.P.C cannot conduct a mini trial with regard to the pleas raised by the petitioner. The......
November 3, 2020 Case Laws Income Tax

Settlement Application under Section 245C - DGIT jurisdiction to issue the SCN - While the DGIT is deemed to be an 'Income Tax Authority' for the purposes of the Act, by....
November 3, 2020 Case Laws Income Tax

Revision u/s 263 - It is settled principle of law that once the High Court lays down particular the proposition of law, the same is deemed to be in existence from the......
November 3, 2020 Case Laws Income Tax

Forfeiture of amount - Addition of amount forfeited by assessee on share warrants u/s 43(5) - amount received on account of forfeiture of amount due to non payment......
November 3, 2020 Case Laws Income Tax

Computation of MAT u/s 115JB - Addition towards delayed payment of gratuity and leave encashment - in computation of book profit only provision for unascertained......
November 3, 2020 Case Laws SEBI

Downgrading petitioner's bank loans' rating to 'IND BB+' from 'IND BBB - As third respondent is a private body and not a “State” within the meaning of Article 12 of the.....
November 3, 2020 Case Laws Customs

Validity of conviction made - conviction based solely on the purported confessional statement recorded under Section 67 of the NDPS Act - evidentiary value present or......
November 3, 2020 Case Laws Insolvency and Bankruptcy

Neither Section 14 nor Section 31 of the IB Code place any fetters on Banks/Financial Institutions from initiation and continuation of the proceedings against the......
November 3, 2020 Case Laws Income Tax

Carry forward of balance additional depreciation to the following years - whether tribunal was right in holding additional depreciation can be allowed in the next year......
November 3, 2020 Case Laws Income Tax

Disallowance of 10% of the purchases made by the assessee from the sister concern - No addition can be made basing on suspicion, when the books are available before the.....
November 3, 2020 Case Laws Income Tax

Addition on account of capital gains - addition u/s 50C - In the absence of production of the Purchase Deed and source of construction made on the impugned property,......
November 3, 2020 Case Laws Income Tax

Levy fee u/s 234E - processing the TDS statement - Intimation u/s 200A - Late filing of TDS returns / statement - even-though section 234E of the Act was in the statute.....
November 3, 2020 Case Laws Income Tax

Disallowance of depreciation on the intangible assets/goodwill acquired in the scheme of amalgamation - AO directed to allow the claim of the assessee for the......
November 3, 2020 Case Laws Income Tax

Unexplained cash credit received from bogus entities - discharge of onus - we are unable to find any such material except for the fact that additions were made merely on....
November 3, 2020 Case Laws Income Tax

Additions u/s 68 - Any appellate authority cannot reject the evidences without any discussion or reason. The CIT (A) has not mentioned as to what more evidence were......
November 3, 2020 Case Laws Income Tax

Assessment u/s. 153A - income earned from undisclosed sources - unexplained investment u/s. 69 - AO has not referred to any incriminating material found during the......
November 2, 2020 Case Laws GST

Jurisdiction - power to arrest - The contention canvassed by the petitioners that the Commissioner would not be in a position to form his reasonable belief that a person....
November 2, 2020 Case Laws Service Tax

Exemption from service tax on the services rendered to the SEZ units - Receipt of Rent from SEZ units - Section 26(2) of the SEZ Act does provide that the Central......
November 2, 2020 Case Laws Service Tax

Valuation - Includability of diesel, explosives etc. - The explosives and accessories and diesel would be supplied by SCCL - Learned Counsel for the Appellant is,......
November 2, 2020 Case Laws Indian Laws

Dishonor of Cheque - In that very fact situation, even the appellate Court normally should not refuse the bail. The Court is conscious that bail is a rule and jail is an....
November 2, 2020 Case Laws VAT and Sales Tax

Recovery of arrears of Sales Tax - The time limits specified in Rule 58(20) of KVAT Rules offer a safe guarding factor to define the limits of power under Section 42(3).....
November 2, 2020 Case Laws GST

Liability to pay interest u/s 50 on Net Tax liability or Gross tax (GST) without adjustment of ITC - The present writ petition is disposed of in accordance with the......
November 2, 2020 Case Laws Customs

Import from Pakistan - Leather - ratr of duty - The petitioners would be liable to pay duty as was applicable at the time of filing/generating of bill of entry on EDI......
November 2, 2020 Case Laws Income Tax

Additions towards Capital Grants & Subsidies and Consumers' Contribution - Total grants received during the aforesaid financial years were allocated among the four......
November 2, 2020 Case Laws Customs

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High......
November 2, 2020 Case Laws Central Excise

Reversal of Cenvat Credit - Exemption under the under SFIS Scheme - The dutiable goods cannot become exempted goods as per the convenience of the revenue - Moreover, the....
November 2, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - Direction to release or vacate the subject property owned by the corporate debtor - This bench is of the view that recovery of rent......
November 2, 2020 Case Laws Customs

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,......
November 2, 2020 Case Laws Income Tax

Assessment u/s 153C - on the date of search or satisfaction recorded, there is no any iota of evidence that the assessment was pending before the Revenue department.......
October 31, 2020 Case Laws GST

Transitional Credit - merely because there were no technical glitches in the GSTN with respect to the Petitioner’s TRAN-1 which was admittedly filed in time, the claim......
October 31, 2020 Case Laws GST

Provisional attachment of Bank Accounts - Section 83 of the GST Act, 2017 - the opinion to be formed by the Commissioner or take a case by the delegated authority cannot....
October 31, 2020 Case Laws Income Tax

Capital gain computation - adoption of stamp duty value fixed by the DRO (Stamps) - The recomputation of the total sale consideration based on the higher value fixed by.....
October 31, 2020 Case Laws Income Tax

Taxation of intermediary services - Intermediary services rendered by the appellant do not make available any technical knowledge, skill etc to BTIN and BTIN is not a......
October 31, 2020 Case Laws Income Tax

Disallowance of depreciation is use of BMW car by the director of assessee - The car in question was a business asset and depreciation had to be allowed on the same. The....
October 31, 2020 Case Laws Income Tax

Income declared in the survey carried out u/s 133A - Disallowance of salary to partners claimed u/s.40(b) - We are confronted with a situation, in which both the source.....
October 31, 2020 Case Laws Income Tax

Liability for payment of arrears of salary - As a certain liability for the impugned assessment year. The assessee company can make provision for the certain liability......
October 31, 2020 Case Laws Income Tax

Attributing income to the PE, under the DTAA - The income to the foreign branch from the credit given to its card holders outside India cannot be taxed in the hands of......

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