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Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

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Showing 201 to 250 of 415 Records

1 2 3 456 7 8 9

September 15, 2020 Case Laws Income Tax HC

Court Rules Rental Income as Business Income per Assessee's Main Objective in Memorandum of Association.
September 15, 2020 Case Laws Income Tax AT

Taxpayer's Turnover Discrepancy: Sections 68, 69A Not Applicable Post-Assessment u/s 44AD.
September 15, 2020 Case Laws Income Tax AT

Interest Expenses Disallowed for Partner's Overdrawn Capital u/s 36(1)(iii); Excess Interest Assessed Separately.
September 15, 2020 Case Laws Income Tax AT

Penalty Reduced from 30% to 10% by CIT(A) But Set Aside Due to Lack of Proper Notice and Hearing.
September 15, 2020 Case Laws Customs AT

Importer's Declared Value Accepted by Commissioner, Revenue's Appeal Dismissed; Routine Value Enhancements Overturned.
September 15, 2020 Case Laws Customs AT

Certificate of Origin Rejection Overruled Due to Minor Discrepancy u/r 18; Appellant's Submission Validated.
September 15, 2020 Case Laws Insolvency and Bankruptcy HC

Insolvency Professional Case: Informing Complainant About Action Initiation Insufficient Per Regulation 7(3) of IBC.
September 15, 2020 Case Laws Insolvency and Bankruptcy AT

CIRP Cannot Proceed Under IBC When Pre-Existing Dispute Over Dues Exists Before Section 8 Notice Issuance.
September 15, 2020 Case Laws Central Excise AT

RBD Palm Stearin Misclassification: No Fraud or Misstatement, No Extended Limitation Period for Show Cause Notice.
September 14, 2020 Case Laws GST HC

Court Upholds GST Registration Cancellation; Clarifies Distinction Between Cancellation and Recovery Under CGST Act Sections 29(2)(a) and 30.
September 14, 2020 Case Laws GST NAPA

GST Rate Cut on Film Admission Services Leads to Voluntary Profiteering Refund, No Penalty Imposed.
September 14, 2020 Case Laws Income Tax SC

Central Government Reviews Advance Ruling System for Tax Disputes; Considers Models from Sweden and New Zealand for Improvement.
September 14, 2020 Case Laws Income Tax SC

Court Classifies Appellant-Corporation's Interest Income as Business Income u/s 28, Not Income from Other Sources.
September 14, 2020 Case Laws Income Tax HC

Taxpayer's Cash Payments for Land Upheld u/s 40A(3) Due to Lack of Banking Facility Proof.
September 14, 2020 Case Laws Income Tax AT

Taxpayer Qualifies for Rs. 71 Lakh Deduction by Investing Across Two Financial Years u/s 54EC.
September 14, 2020 Case Laws Income Tax AT

Court Deletes Deemed Dividend Addition as AO Fails to Prove Loan or Advance u/s 2(22)(e.
September 14, 2020 Case Laws Income Tax AT

Income Tax Exemption for Foreign University Contributions: Assessing Officer's Scope Limited u/s 11.
September 14, 2020 Case Laws Income Tax AT

Taxpayer's Travel Expenses Denied Due to Missing Credit Card Statements; Lacked Proof for Business Purpose Claims.
September 14, 2020 Case Laws Customs AT

Importer Penalized for Mis-Declared Goods; Penalties Reduced After Overseas Supplier's Shipping Mistake.
September 14, 2020 Case Laws VAT and Sales Tax HC

Court Quashes 15% Tax Penalty; Upholds 0.1% Penalty for Late Audit Submission Under TVAT Act Section 53(1) & (2.
September 14, 2020 Case Laws Customs AT

Import Valuation Case Dismissed as Foreign Fraud Investigations Remain Unresolved; Proceedings Deemed Premature.
September 14, 2020 Case Laws Customs AT

Charges of collusion and misstatement cannot be attributed to the appellant company as it acts through individuals.
September 14, 2020 Case Laws Service Tax AT

Service Tax Demand Dismissed: Public Sector Undertaking's Payment Confirmed Despite Illegible Bank Seal on Challans.
September 14, 2020 Case Laws Companies Law Tri

Shareholders Petition for Company Name Restoration in Register Within 20 Years of Removal Notice.
September 14, 2020 Case Laws Companies Law Tri

Court Allows Restoration of Respondent's Name in Company Register u/s 252(1); Tax Proceedings to Continue.
September 12, 2020 Case Laws Income Tax AT

Penalties u/ss 271D and 271E deleted due to genuine cash transactions and reasonable cause u/s 273B.
September 12, 2020 Case Laws Income Tax AT

Regular and Block Assessments Can Occur Simultaneously; Additions u/s 68 Upheld Despite Block Assessment Claims.
September 12, 2020 Case Laws Income Tax AT

Trust Classified as Revocable u/ss 61-63, Not an AOP; Identified as Determinate with Defined Beneficiaries.
September 12, 2020 Case Laws Income Tax AT

Interest Payments to Nominal, Associate, and Sympathizer Members Exempt from TDS u/s 194A(3)(v) of Income Tax Act.
September 12, 2020 Case Laws Income Tax AT

Section 13 Violation: Only Benefits to Specified Individuals Taxable at Maximum Marginal Rate, Not Entire Trust Surplus.
September 12, 2020 Case Laws Customs HC

High Court Affirms Provisional Release of Imported Car u/s 110-A, Regardless of Appeal Status or Car Condition.
September 12, 2020 Case Laws Customs AT

Section 112(a) Penalty Imposed on CHA Employee Without Proper Consideration or Evidence of Wrongdoing.
September 12, 2020 Case Laws Companies Law Tri

Court Orders Restoration of Company's Name in Register; Removal Deemed Too Severe Without Opportunity to Rectify.
September 12, 2020 Case Laws Companies Law Tri

Company Meets Section 131 & Rule 77 Criteria to Revise Financial Statements, No Revenue Impact on Tax Computation.
September 12, 2020 Case Laws Companies Law Tri

Court Intervenes u/s 97 to Enforce Annual General Meeting Compliance Per Companies Act 2013 for Corporate Governance.
September 12, 2020 Case Laws Insolvency and Bankruptcy AT

Shares Transferred to Trustee Don't Affect Financial Creditor Status or Rights Under CIRP Process.
September 12, 2020 Case Laws Insolvency and Bankruptcy Tri

Financial creditors can't challenge CoC-approved resolution plans during CIRP before Adjudicating Authority approval u/s 30(2) of IBC.
September 12, 2020 Case Laws Service Tax AT

Export Refunds u/r 5: Clarifying Calculation of Export Turnover in Refund Formula for Accumulated Credit.
September 12, 2020 Case Laws Service Tax AT

Tax Refund Denied: Appellant's Service Tax Claim Rejected Due to Unjust Enrichment Principles in Club or Association Service Case.
September 12, 2020 Case Laws Service Tax AT

Incorporated Entities Excluded from 'Club or Association' Definition u/ss 65(25a) and 65(25aa), No Service Tax Liability.
September 12, 2020 Case Laws Wealth-tax SC

Supreme Court Rules: Clubs Not Automatically "Associations of Persons" for Wealth Tax Despite Income Tax Classification.
September 12, 2020 Case Laws Wealth-tax SC

Bangalore Club Ruled as "Association of Persons" for Wealth Tax; Section 21AA Not Applicable to Case Circumstances.
September 11, 2020 Case Laws GST HC

Appeal Rejection Overturned: Limitation Period Begins When Order is Uploaded on GST Portal, Not Before.
September 11, 2020 Case Laws GST DSC

Court Denies Bail for Accused in Fake Firms Case; Highlights Need for Action Against Beneficiaries and Facilitators.
September 11, 2020 Case Laws GST Commissioner

Service Tax Refund on Flat Booking Cancellation: Cancellation Date Sets One-Year Claim Deadline for Refund.
September 11, 2020 Case Laws Income Tax HC

Court Overturns Tribunal's Narrow Interpretation of "Education" u/s 12AA; Financial Education May Qualify for Exemption.
September 11, 2020 Case Laws Customs HC

High Court Declares Section 25(4) of Customs Act Unconstitutional Due to Arbitrary Notification Publication Process.
September 11, 2020 Case Laws Indian Laws SC

Police Officer's Dual Role in NDPS Cases Doesn't Automatically Undermine Prosecution; Bias Must Be Proven for Acquittal.
September 11, 2020 Case Laws Income Tax HC

Advance Payment for Residential Flat Purchase Qualifies for Deduction Under Income Tax Act Section 54, Rules High Court.
September 11, 2020 Case Laws Income Tax AT

Court Orders Verification of MVAT Payments in Bogus Purchases Case; Income Addition Capped at 2.5% if Verified.

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