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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 801 to 850 of 5164 Records

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October 31, 2020 Case Laws Income Tax

Validity of reopening of the assessment - A letter was filed by the assessee at the fag end of the assessment proceedings as the assessment order was finally passed on......
October 31, 2020 Case Laws Income Tax

Characterization of income - Capital or revenue receipt - Section 41(1) of the IT Act particularly deals with the remission of trading liability whereas in that case,......
October 31, 2020 Case Laws Customs

Target Plus Scheme - Direction to the Respondents to issue balance/additional duty credit scrips - star export house - When one part of the benefit for a year was given,....
October 31, 2020 Case Laws Companies Law

Grant of Bail - Oppression and Mismanagement - appointment of Applicant as Director on the basis of forged director - It is alleged that Ex-Director without discussion......
October 31, 2020 Case Laws Companies Law

Restoration of name of the Company in the Register of Companies - Company is able to demonstrate that it is just to do so, can restore the name of the Company, in the......
October 30, 2020 Case Laws GST

Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the......
October 30, 2020 Case Laws GST

Interest on late payment of GST - Calculation of Interest - The question has been answered by the Board in the administrative instructions dated 18.09.2020 by......
October 30, 2020 Case Laws Income Tax

Correct head of income - gains arising on cashless exercise of stock options - it was not open for the revenue to take one stand in case of the assessee and to challenge....
October 30, 2020 Case Laws Income Tax

Income recognition - Entitlement to follow accounting standard 9 for revenue recognition in respect of TPA fee received from insurance companies - It is evident that the....
October 30, 2020 Case Laws Income Tax

Deemed dividend - accumulated profit - admittedly, the reserve and surplus amount does not show any accumulated profit but the amount shown is loss as well as premium on....
October 30, 2020 Case Laws Income Tax

Premium for hedging foreign exchange fluctuations on loans - capital expenditure u/s 43A - depreciation claim - It cannot be said that the loan borrowed in Foreign......
October 30, 2020 Case Laws Income Tax

Entitled for deduction u/s 80IA(4) - Container Freight Station constitutes an 'inland port' - the ICDs are Inland Ports and subject to the provisions of the Section and.....
October 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issue beyond periods of four years or not - In response to the notice, the assessee itself had withdrawn the claim u/s 80IA -......
October 30, 2020 Case Laws Income Tax

MAT credit u/s 115JAA - Whether MAT credit includes surcharge and education cess instead of excluding surcharge and education cess - The Hon'ble Supreme Court explained.....
October 30, 2020 Case Laws Customs

Valuation - Detention of goods - Petitioner contended that, Authorities have raised frivolous queries - Manner in which adjudication order has been passed - If this Writ....
October 30, 2020 Case Laws Customs

Request for amendment of Bills of Lading - It is trite law that circulars cannot assume the role of the Principal Act lest the provisions only a binding force. If at all....
October 30, 2020 Case Laws Customs

Import of Gold from Korea - Valid import or not - it is evident that on the date when the gold granules were imported i.e., on 21.09.2017, there was no restriction on......
October 30, 2020 Case Laws Customs

Baggage Rules - high value electronic items - the addresses of web sites from where the values are taken are not mentioned. Copies or screenshots of websites displaying.....
October 30, 2020 Case Laws Customs

Grant of Anticipatory Bail - The applicant has not yet been made an accused. But he apprehends arrest. There are no sufficient material to show that he will be arrested.....
October 30, 2020 Case Laws Service Tax

Rejection of application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - there are no hesitation to hold that petitioner was eligible to......
October 30, 2020 Case Laws Central Excise

CENVAT Credit - input services - outward transportation of its finished goods - In the instant case, the availment of credit on outward transportation from factory gate.....
October 29, 2020 Case Laws GST

Valuation - Sale of vehicles - Demand of differential amount of token tax/fees of the vehicles sold - Any clarification issued by the department to a notification cannot....
October 29, 2020 Case Laws Income Tax

Addition u/s.69A r/w Sec. 115BBE - unexplained cash found during search - Locker was last operated on 29.10.2015. The fact that the locker has not been operated in the......
October 29, 2020 Case Laws Income Tax

Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - Appeals of the Revenue should be disposed of with the liberty to the Department that if the Department does not issue....
October 29, 2020 Case Laws Income Tax

Employees contribution received from its employees towards PF/ESI - deposited with PF/ESI authorities beyond the time stipulated under the relevant PF/ESI Act but were......
October 29, 2020 Case Laws Income Tax

Benefit of Vivad Se Vishwas Scheme ('VVS Scheme') - The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the......
October 29, 2020 Case Laws Income Tax

Income recognition - Accrual of income - the addition made by shifting back the gross sale receipts recognized by the assessee in FYs 2011- 12 & 2012-13 to FY 2010-11,......
October 29, 2020 Case Laws Income Tax

Revision u/s 263 - unaccounted purchases - The narration of facts clearly demonstrates that neither the AO failed to make proper investigation nor did he reach any wrong....
October 29, 2020 Case Laws Service Tax

Liability of Service Tax - Failure on the part of the service recipient to pay the amount under the service provider agreement cannot be a reason sufficient enough for......
October 28, 2020 Case Laws GST

Rebate claim - import / export of goods under Advance Authorization (AA) License - The petitioner has availed benefits under Advance Authorization License scheme as per.....
October 28, 2020 Case Laws GST

Profiteering - purchase of flats - allegation of Respondent had not passed on the benefit of Input Tax Credit (ITC) to them by way of commensurate reduction in prices of....
October 28, 2020 Case Laws Income Tax

Assessment of trust - Determinate Trust or indeterminate Trust - Section 164(1) - That Section comes into play only where any income or any part thereof is not......
October 28, 2020 Case Laws Income Tax

Interest earned from the unutilized capital subsidy and equity - Interest earned from the borrowed funds (short term temporary deposits) - interest from borrowed funds......
October 28, 2020 Case Laws Income Tax

Claim of depreciation as an application of income towards the income earned by the assessee society - It was the bounded duty of the parties i.e. assessee as well as the....
October 28, 2020 Case Laws Income Tax

Unexplained jewellery - By no stretch of imagination if tax is at all due the same is equivalent to 100% value of the jewellery found. Furthermore, the Revenue......
October 28, 2020 Case Laws Income Tax

TDS u/s 195 - Rates specified in Section 206AA - The Special Bench held that DTAA overrides the Act, even if it is inconsistent with the Act. DTAAs are entered into......
October 28, 2020 Case Laws Income Tax

Additions towards amount lying in bank account as unexplained money - the assessee right from beginning has made it very clear that the bank account belongs to his......
October 28, 2020 Case Laws Income Tax

Accrual of income - Addition being notional interest income - Where the principle amount of loan/advance is doubtful of recovery interest thereon cannot be accrued and......
October 28, 2020 Case Laws Companies Law

Disqualification of Director - The petitioners have duly accepted the fact of non-filing of Annual Return and Financial statement; however, attributes it to be officers.....
October 28, 2020 Case Laws Service Tax

Cenvat Credit - The issue is no longer res integra; there is no provision under Notifications 1/2006 or 15/2004 that such credit legally availed prior to 1.3.2006, under....
October 28, 2020 Case Laws Service Tax

Delay in filing of appeal - Proof of delivery of adjudication order - Department has to prove the delivery of the orders and dispatch of the order is not sufficient for.....
October 28, 2020 Case Laws VAT and Sales Tax

Benefit of exemption - Once the firewood is put to any other use than as fuel, it would not be entitled to exemption of tax. It is trite that an exemption notification......
October 27, 2020 Case Laws GST

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1).....
October 27, 2020 Case Laws GST

Profiteering - purchase of flat - Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018 when the Respondent had violated the.....
October 27, 2020 Case Laws Income Tax

Exemption u/s 10B - Renewal of100% EOU several times - Tribunal has held that though it was termed “a renewal”, the benefit was applied to a new unit. And the Ministry......
October 27, 2020 Case Laws Income Tax

Assessment against amalgamating company - Validity of reopening of assessment u/s 147 - Notice u/s.148 was issued in the name of HLCL (non-existent entity) and......
October 27, 2020 Case Laws Income Tax

Bogus sundry creditors - Assessee has provided details of the creditors, which should have been examined by both the authorities below but they did not do so for proving....
October 27, 2020 Case Laws Income Tax

Genuineness of Commission paid to relative against sale of land - Merely payment through banking channels is not sufficient to establish the genuineness of the......
October 27, 2020 Case Laws Income Tax

TP Adjustment - Mark up on purchase of fixed assets - assessee has filed the reasons for charging 5% as markup that is for taking care of administration and fright cost.....
October 27, 2020 Case Laws Income Tax

Loss in F&O transaction investigation wing has carried on survey operation under section 133A in the premises of brokers and certain clients - Since the transaction was.....

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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

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

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...

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