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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3551 to 3600 of 7732 Records

1 ....68 69 70 717273 74 75 76........ 155

March 18, 2020 Case Laws Income Tax AT

Assessee's Deduction Increased u/s 80IA(4) Due to Disallowed Bogus Purchases; All Activities Qualify for Benefits.
March 18, 2020 Case Laws Income Tax AT

Tax Authorities Confirm Land Investment Additions; No Dispute Over Sale Deed Details or Allegations of Misconduct.
March 18, 2020 Case Laws Income Tax AT

Unabsorbed depreciation can't offset salary income, but carry forward is allowed; business losses also can't offset salary.
March 18, 2020 Case Laws Income Tax AT

Penalty for Non-Disclosure of Capital Gains u/s 271(1)(c) Deleted After Assessee Corrects Error During Assessment.
March 18, 2020 Case Laws Income Tax AT

Sales Promotion Expenses Allowed for Export Businesses: Align with Industry Practices and Business Needs.
March 18, 2020 Case Laws Income Tax AT

Income Tax Appeal: Trust's Kuri Business Profits Members, Denied Exemption u/s 11, Fails Section 2(15) Criteria.
March 18, 2020 Case Laws Income Tax AT

Cash Payments to Truck Drivers After Hours Should Not Be Disallowed: Section 40A(3) & Rule 6DD Explained.
March 18, 2020 Case Laws Customs CGOVT

Customs Allows Re-export of Undeclared Gold After Payment of Fine u/s 77 of Customs Act 1962.
March 18, 2020 Case Laws Customs CGOVT

Silver Import Rules: Baggage Use for Commercial Silver Import Violates Customs Act, 1962; Leads to Confiscation.
March 18, 2020 Case Laws Companies Law HC

High Court Rules Prosecution Halted Post-Approval of Resolution Plan by NCLT in Corporate Insolvency Proceedings.
March 18, 2020 Case Laws Money Laundering HC

Court Dismisses Appeal Due to 80-Day Delay; Exceeds 120-Day Limit u/s 42 of Money Laundering Act.
March 18, 2020 Case Laws Service Tax HC

Show Cause Notice Error Corrected; Paragraph 11 Set Aside, Proceedings to Continue Per January 9, 2020 Order.
March 18, 2020 Case Laws Service Tax HC

CESTAT Clarifies Service Tax Refund Rules Under Reverse Charge; Stresses Strict Interpretation of Exemption Notifications.
March 18, 2020 Case Laws Central Excise HC

High Court Rules Against Petitioner: No Hearing Given Before Rejecting Legacy Dispute Resolution Scheme Application.
March 18, 2020 Case Laws Central Excise CGOVT

Rebate Claim Denied: Export Activity Classified as Trading, Not Manufacturing; Cenvat Credit Request Unaddressed.
March 18, 2020 Case Laws Central Excise AT

Court Rules No Duty on Small Pesticide Pouches; Refunds Due for Overpaid Duties Under Standards of Weights & Measures Act, 1976.
March 17, 2020 Case Laws Customs CGOVT

Drones and Accessories Not Eligible for Rs. 50,000 Free Allowance Under Baggage Rules, Authority Misapplied Rule.
March 17, 2020 Case Laws Customs AT

Refund Claim Denied as Reassessment Not Challenged on Time; Goods Unavailable for Testing Validity of Plastic Origin.
March 17, 2020 Case Laws Customs AT

Importers Cannot Claim CVD Exemption Without Meeting Both Input Duty Payment and No CENVAT Credit Conditions.
March 17, 2020 Case Laws Customs AT

Can Customs Duty Exemption Be Denied When Goods Are Transferred to Another Unit? Key Issue in Notification 21/2002-Cus. /2002.
March 17, 2020 Case Laws Income Tax HC

High Court Declines Petition on Section 40(a)(iib) Validity; VAT as "Charges" Under Income Tax Act Questioned.
March 17, 2020 Case Laws Income Tax HC

High Court Dismisses Revenue's Petition; Minimal Disclosure Discrepancy in Settlement Application Noted by Commission.
March 17, 2020 Case Laws Income Tax AT

Income Accrual in India: Article 13(5) of India-Belgium Tax Treaty Requires 10% Share Transfer Participation and Resident Company.
March 17, 2020 Case Laws Income Tax AT

AO to Verify SPV's Deduction Claim for Infrastructure Development u/ss 153A and 80IA(4); Ensure No Dual Claims.
March 17, 2020 Case Laws Income Tax AT

CIT(A) Adjusts Interest Expenditure on FDRs; Impacts Deduction Eligibility Under Income Tax Act Section 80P(2)(d).
March 17, 2020 Case Laws Income Tax AT

Civil engineering costs for solar panel foundations qualify for plant depreciation but not higher reduction.
March 17, 2020 Case Laws Income Tax AT

Running Parallel Crime Investigation Agency Not Charitable u/s 11; Exemption Applications Rejected Due to Account Discrepancies.
March 17, 2020 Case Laws Income Tax AT

Assessing Officer's Decision on Section 80IA Deduction Upheld; No Error Found in Revenue Interest Assessment.
March 17, 2020 Case Laws Income Tax AT

Trusts Registered u/s 12AA Should Get Exemption Benefits, Even if Appeals Are Pending Before Appellate Authority.
March 17, 2020 Case Laws Income Tax AT

Section 263 Revision: Unexplained Cash Deposits Lead to Cancellation of Assessment Order, Further Investigation Required by AO.
March 17, 2020 Case Laws Income Tax AT

Assessment Order Quashed: Kolkata AO Lacked Jurisdiction After Transfer to Chennai u/s 127. Invalid Order Nullified.
March 17, 2020 Case Laws Income Tax AT

Discrepancy in Arm's Length Price: Assessee's Custom Duty Exceeds EU Rate, Impacting Cost Analysis Significantly.
March 17, 2020 Case Laws Income Tax AT

Trusts Can Offset Earlier Expenses Against Later Income for Tax Exemption u/s 11 of Income Tax Act.
March 17, 2020 Case Laws Income Tax AT

Claim Car Depreciation Even If Registered to Someone Else, As Long As You Paid For It.
March 16, 2020 Notifications Income Tax

Nonresident Designated as Eligible Foreign Investor u/s 115AD, Impacting Tax Obligations and Benefits in India.
March 16, 2020 Case Laws Customs CGOVT

Gold Smuggling Attempt Foiled: Concealed Bars in Baggage Violates Customs Act, Sections 77 & 111, Evades Duty.
March 16, 2020 Case Laws Service Tax AT

Residential Unit Construction Not Taxed as Complex; No Service Tax for Single Unit Buildings Since 2012 Definition.
March 16, 2020 Case Laws Income Tax AT

Court Rules: Successor Company Can't Claim Depreciation on Revalued Assets in Firm Succession u/s 47(xiii.
March 16, 2020 Case Laws Income Tax AT

Interest on Refund u/s 244A(1) is Taxable When Granted, Even if Adjusted Against Prior Tax Liabilities.
March 16, 2020 Case Laws Income Tax AT

Section 254(2) Limits: Rectification Only for Clear Errors, Not Tribunal Dissatisfaction or Decision Review.
March 16, 2020 Case Laws Income Tax HC

High Court Rules NSE Not Liable for Short Deduction of Security Transaction Tax in Broker Trades.
March 16, 2020 Case Laws GST AAR

ITC Denied u/s 17(5) CGST Act for Construction, Maintenance of Warehouses; Includes Goods and Work Contract Services.
March 16, 2020 Case Laws GST HC

Provisional GST property attachment expires after one year per Section 83(1); accounts not under attachment post-expiry.
March 16, 2020 Case Laws GST HC

GST Dealer Registration Cancellation Ignored by GSTN Despite Restoration Order; GSTN Council Urged to Act Swiftly.
March 16, 2020 Case Laws GST HC

Exports as "zero rated supplies" under IGST Act Section 16 eligible for IGST refund, even with higher duty drawback claimed.
March 16, 2020 Case Laws GST HC

Court Orders Authorities to Review Petitioner Representations and Unlock GST Registrations for Post-GST Payments; Respond to Notices in 2 Weeks.
March 16, 2020 Case Laws GST NAPA

Cinema Overcharging: Company Violates Section 171 by Failing to Pass GST Reduction Benefits to Customers, Faces Action u/r 133.
March 16, 2020 Case Laws GST NAPA

Restaurants Must Pass GST Rate Cuts to Each Customer Equally, No Offsetting Allowed (Section 171.
March 16, 2020 Case Laws Income Tax HC

Court Allows Reopening of Tax Assessments u/s 147; Advises Against Coercive Actions for Black Money Act Cases.
March 16, 2020 Case Laws Income Tax HC

High Court Rejects Revenue's Argument on Client Code Modifications Addition u/s 153A, Needs Separate Assessment.

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