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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 951 to 1000 of 5164 Records

1 ....16 17 18 192021 22 23 24........ 104

October 17, 2020 Case Laws Companies Law

Compounding of offences relating to contravention - The quantum of penalty specified by the ROC in his report furnished maximum penalty prescribed under the relevant......
October 17, 2020 Case Laws Companies Law

Winding up order - The incorporation and conducting of business of the Company itself was with unlawful and fraudulent objects, and its affairs are being conducted in......
October 17, 2020 Case Laws Companies Law

Winding up of Company - failure to make payment of outstanding dues due to financial difficulty - the Petitioner has not taken any steps to comply office objections......
October 17, 2020 Case Laws SEBI

Board (SEBI) obligation to grant a personal hearing to the petitioner - The Petitioner has submitted the relevant material. Petitioner has also been given an opportunity....
October 17, 2020 Case Laws Central Excise

Valuation - inclusion of transportation charges received by the appellant in the assessable value - it is now well settled that the buyer’s premises can never be the......
October 17, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - "The right to sue", therefore, accrues when a default occurs. If the default has occurred over three years prior to the date of filing of the......
October 16, 2020 Case Laws GST

Detention of consignment alongwith the goods - revised e-way bill could not be uploaded into the system before the commencement of the transportation - the petitioner......
October 16, 2020 Case Laws GST

Refund of GST amount deposited during investigation - Search and seizure proceedings initiated by the 1st respondent against the petitioner under Section 67 of GST Act -....
October 16, 2020 Case Laws Income Tax

Assessment of trust - whether the assessee Trust is a determinate Trust or indeterminate Trust? - Once the benefits are to be shared by the beneficiaries in proportion......
October 16, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - set off of business loss against income from other sources disallowed - Claim of the assessee is in consideration of the financial statements and....
October 16, 2020 Case Laws Income Tax

LTCG - Benefit of deduction u/s. 54 denied - CIT(Appeals) has gone by the fact that there was absence of Occupation Certificate but this will not be a ground to deny the....
October 16, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - wrong deduction of TDS @1% instead of 20.6% - purchase of immoveable property - seller is a Non Resident Indian - Assessee(s) are duly......
October 16, 2020 Case Laws Income Tax

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised......
October 16, 2020 Case Laws Income Tax

Deduction u/s 10AA - once separate books of account have been maintained for each of the undertakings, there is no basis for the AO to allege that any of the expenses of....
October 16, 2020 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to.....
October 16, 2020 Case Laws Customs

Restriction on export of KN96 masks - RBI prohibited Merchanting Trade Transactions (MTT) / Receipt of consideration in foreign currency - the Government of India is the....
October 16, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP proceedings - In the order of NCLT, there was no finding rendered by the ‘Adjudicating Authority’ as to how a third party payment became a ‘Financial.....
October 15, 2020 Case Laws GST

Classification of goods - ready to consume pouch milk fortified with vitamins A and D and small quantities of turmeric (Haldi) and black pepper extracts - The......
October 15, 2020 Case Laws GST

Construction of the pipeline in Bangladesh - Works contract service or not - export of service or not - place of supply of service - The provisions for deemed export......
October 15, 2020 Case Laws GST

Detention of consignment of goods - mis-classification of the goods - case of petitioner is that the alleged mis-classification of the goods cannot be a reason for......
October 15, 2020 Case Laws Income Tax

Discrepancy of stock - The conclusion reached by the Tribunal is coloured by the irrelevant consideration ignoring the relevant documents produced by the appellant......
October 15, 2020 Case Laws Income Tax

Assessment u/s 153A - sham loss on sale of shares - Assessee himself has discredited the entries pertaining the purchase and sale transactions of shares in its books.......
October 15, 2020 Case Laws Income Tax

Penalty u/s 271E - breach of provisions of Sec. 269T - Cash payment to creditors - Mere nomenclature in a particular manner in a balance sheet will not be conclusive for....
October 15, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) & 271AA - It is mandatory requirement to obtain an independent accountant’s report/documents in respect of specified domestic transactions with......
October 15, 2020 Case Laws Income Tax

Taxation in the hands of the trust/AOP - Revenue recognition - Redemption of the relevant SRs had not taken place till 31.03.2012, therefore, the CIT(A) had rightly......
October 15, 2020 Case Laws Income Tax

Revision u/s 263 - assessee has made payment to persons specified u/s 40A(2)(b) - No enquiry has been done by the Ld. AO and if any enquiry has been claimed to have been....
October 15, 2020 Case Laws Income Tax

Revision u/s 263 - depreciation on the residential properties - Where the factual scenario of a case prima facie shows the description of property as residential and cry....
October 15, 2020 Case Laws Income Tax

Income accrued in India - providing bandwidth services outside India - The assessee company is a tax resident of Singapore, which is providing band width services to the....
October 15, 2020 Case Laws Income Tax

Depreciation on license fee paid for 20 years - intangible asset - deferred revenue expenditure - benefit of depreciation on the registration fee of paid to Indian......
October 15, 2020 Case Laws Income Tax

Addition invoking the provisions of Section 56(2)(ix) - advances received - AO observed that, the assessee had no intention to repay the creditors - The present case,......
October 15, 2020 Case Laws Customs

Whether the Appellant was entitled to import ammonium nitrate? - Keeping in mind the fact that ammonium nitrate is an explosive in any combination containing more than......
October 15, 2020 Case Laws Companies Law

Ownership of shares - time limitation to claim ownership - The applicant, it appears, discovered, in and about April-June 1997 (after a gaop of about 4 years), that its.....
October 15, 2020 Case Laws Companies Law

Disqualifications for appointment of a Directors - if the default is committed by company A by not filing financial statements or annual returns, the said director of......
October 15, 2020 Case Laws Insolvency and Bankruptcy

Liquidation Proceedings - Invocation of Bank Guarantee - there is no material to show that any fraud was played by the Corporate Debtor in obtaining Bank Guarantee from.....
October 15, 2020 Case Laws Insolvency and Bankruptcy

Release of attachment on the plant and machinery, factory building, movable assets and bank accounts - Section 60(5) of I&B Code - since the Hon'ble High Court of Bombay....
October 15, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - a perusal of the present Application would go on to show that it has been filed by the Applicant with an ulterior motive to usurp the provisions of.....
October 15, 2020 Case Laws Service Tax

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts....
October 15, 2020 Case Laws Service Tax

Activity under the Joint Venture Agreement (JDA) - the activity undertaken by the appellant with its cost equivalence recorded in the books is nothing but capital......
October 15, 2020 Case Laws Service Tax

CENVAT Credit - exempt service or not - portion of payments (premium) received by the assessee that remains untaxed at the appropriate rate - The legislative intent of......
October 15, 2020 Case Laws Service Tax

Classification of services - Export of service or not - Management, Business Consultancy Services or Real Estate Agent service - appellant is engaged in providing......
October 15, 2020 Case Laws Indian Laws

Dishonor of Cheque - In the context of an offence under section 138 of the Act, by virtue of Explanation (b) to section 141 of the Act, only a partner of a 'firm' has......
October 14, 2020 Case Laws GST

Confiscation of goods alongwith vehicle - Section 130 of the CGST Act - As is well settled in law, the absence of reasons by an adjudicating authority in the order......
October 14, 2020 Case Laws GST

Grant of short extension of the registration granted to the petitioner - limited purposes of the petitioner accessing the system to upload its returns and pay tax, as......
October 14, 2020 Case Laws GST

Refund of IGST paid on export - refund not being paid for the reason that the writ petitioner had inadvertently mentioned the drawback claim under column A instead of......
October 14, 2020 Case Laws GST

Grant of Bail - Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the.....
October 14, 2020 Case Laws Income Tax

Validity of Settlement commission order - The settlement was mutually beneficial and acceptable. The money stood accepted without any protest or demur. As such, at a......
October 14, 2020 Case Laws Income Tax

Benefit of deduction u/s 10A on the ‘deemed export’ made to another STP unit - the provisions of the Income Tax Act resorts to the provisions of the SEZ Act while......
October 14, 2020 Case Laws Income Tax

Capital gain computation - right in land or building - stamp duty valuation - invoking of Section 50C - the present transaction of six properties in question does not......
October 14, 2020 Case Laws Income Tax

Addition u/s 69 as undisclosed income - the burden to prove the source and credibility of deposits and statement of the assessee - opportunity to discharge this burden......
October 14, 2020 Case Laws Income Tax

Rectification of mistake u/s 154 - tax rate on surrendered income u/s 115BBE - the action of the Assessing officer in rectifying and increasing the rate of taxation from....

1 ....16 17 18 192021 22 23 24........ 104

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

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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

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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...