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Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

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Showing 4051 to 4100 of 5164 Records

1 ....78 79 80 818283 84 85 86........ 104

March 2, 2020 Case Laws Income Tax

Income accrued in India - income in respect of “off-shore supply” of equipment - DTAA between India and Austria - The part of the operations of supply agreement have......
March 2, 2020 Case Laws Customs

Grant of regular bail - Bribe - question of parity - The investigation reveals that the petitioner is the man who has created fear in the mind of the complainant that he....
March 2, 2020 Case Laws Insolvency and Bankruptcy

Interpretation of Statute - Prohibition during the moratorium period - the recovery of any property by an owner or less or where such property is occupied by or in the......
March 2, 2020 Case Laws Insolvency and Bankruptcy

Appointment of liquidator - Adjudicating authority rejected the "Approval of Resolution Plan" - 'Preferential transactions' - Power of adjudicating authority to cancel......
March 2, 2020 Case Laws Insolvency and Bankruptcy

Admissibility of application - initiation of CIRP - Having made the payment prior to initiation of CIRP, we are of the view that the case of the Respondent/Applicant......
March 2, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - funds allegedly diverted by the Directors during the period of Moratorium - For violating the provisions of the 'I&B Code' including section 14, if the......
March 2, 2020 Case Laws Service Tax

Classification of service - BAS - amount of subsidy received - The amount of subsidy that the Appellant is receiving on account of sale of handsets at a lower price does....
March 2, 2020 Case Laws Central Excise

Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine......
March 2, 2020 Case Laws VAT and Sales Tax

Classification of goods - 'hot mix material' transferred in a works contract - the goods transferred in execution of works contract will not be taxed at general rate but....
March 2, 2020 Case Laws VAT and Sales Tax

Levy of penalty - suppression of turnover - even if the transaction was disclosed in the books of account it will be of no benefit. - Section 38 is worded in a manner......
February 29, 2020 Case Laws GST

Grant of regular bail - bogus firms - intent to evade GST - fake invoices issued for input tax credit (ITC) - bogus transaction of sale of yarn - The complicity of the......
February 29, 2020 Case Laws GST

Claim of exemption from GST - milk chilling and packing services - In the circular CBIC says the activity is not eligible for exemption - Milk cannot be stored without......
February 29, 2020 Case Laws GST

Grant of anticipatory bail - issuing fake invoices for the purpose of having input credit. - The ground raised on behalf of the applicant is that he was coerced to give.....
February 29, 2020 Case Laws Income Tax

Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the......
February 29, 2020 Case Laws Income Tax

Exemption to "Reward" as as approved by the government in Public Interest - whether the reference to ‘approval’ in Section 10(17A) will include an implied approval or......
February 29, 2020 Case Laws Income Tax

Processing application under the Kar Vivad Samadhan Scheme, 1998 - determination of the amount payable under the scheme - Designated authority is within his powers in......
February 29, 2020 Case Laws Income Tax

Disallowance being tools and dies written off - The expenditure incurred on dies and tools is a recurring revenue expenditure and no capital asset of enduring benefit......
February 29, 2020 Case Laws Income Tax

Commission paid to Indian resident for booking orders for export - deduction of expenditure u/s 37 (1) - From reading of the agreement it is clear that no order can be......
February 29, 2020 Case Laws Income Tax

Withholding of the refund in terms of Section 241A - Merely because in the immediately preceding assessment year 2016-17, the assessee had declared a positive income as.....
February 29, 2020 Case Laws Income Tax

Validity of assessment u/s. 144C(13) - Going by the mandate of sub-section (3) of section 144C(3)/144C(4), the AO was supposed to complete the assessment on the basis of....
February 29, 2020 Case Laws Income Tax

Receipt of Fees for Technical Services (FTS) - there is no dispute that the payment made was in the nature of FTS and there is no article in DTAA for taxing the FTS......
February 29, 2020 Case Laws Income Tax

Characterization of income - profit from sale of land - conversion of agricultural land into non-agricultural land - same land was plotted and entered into agreement......
February 29, 2020 Case Laws Income Tax

Characterization of income - profit from sale of land - conversion of agricultural land into non-agricultural land - same land was plotted and entered into agreement......
February 29, 2020 Case Laws Income Tax

Addition u/s 68 - advances received from customers on the occasion of Ramnavami Nayakhata - these advances have subsequently been recorded as sales of the assessee firm.....
February 29, 2020 Case Laws Income Tax

Revision u/s 263 - Use of word "seems" by the CIT while recording reasons - It seems that, Assessment order passed by the A.O. in this case is erroneous and prejudicial.....
February 29, 2020 Case Laws Income Tax

Benefit of deduction u/s. 80IC - the agreement with ZTE is very clear that the supply of software and hardware necessary to support the software supply, installation &......
February 29, 2020 Case Laws Income Tax

MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is......
February 29, 2020 Case Laws Income Tax

Addition of rent expenses - some of group concerns were situated in the same premises - While denying the claim of the assessee, Revenue has not factored in the business....
February 29, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - The reasons recorded are vague, highly non specific and reflect complete non-application of mind. It is also noted......
February 29, 2020 Case Laws Customs

Amendment in shipping bills - Benefit under Merchandise Exports from India Scheme (MEIS) - petitioner inadvertently opted for “No” instead of “Yes” in the shipping bills....
February 29, 2020 Case Laws Customs

Duty Free Import Authorisation (DFIA) scheme - export of Biscuits - ‘Cocoa Powder’ cannot be equated with Flour/Atta/Maida and thus cannot be imported against the DFIAs.....
February 29, 2020 Case Laws Customs

Imposition of penalty u/s 114(i) and 114AA of the Customs Act, 1962 - export of prohibited items - The defense does not inspire confidence. It is not convincing that the....
February 29, 2020 Case Laws Customs

Levy of penalty and redemption fine - Acceptance of enhanced value then declared value of imported goods - The concurrence obtained from the shipping agent in India has.....
February 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Scope of IBC - Preferential transaction u/s 43 - Looking to the legal fictions created by Section 43 and looking to the duties and responsibilities.....
February 29, 2020 Case Laws Money Laundering

Provisional attachment - Prevention of Money Laundering - PMLA - When an attempt is made to project proceeds of crime as untainted money and also when the burden of......
February 29, 2020 Case Laws Service Tax

Refund of service tax - merger arrangement / scheme of amalgamation - who is eligible to claim refund - merged company or amalgamated / resulted company - appointed date....
February 29, 2020 Case Laws Service Tax

BAS - sale or service - purchase of concentrate from the Coca Cola India - The imposition of restrictions or conditions in respect of the usage and consumption of the......
February 29, 2020 Case Laws Service Tax

Reversal of CENVAT Credit - capital goods - removal of equipment as waste / scrap - It is not contemplated, either in Finance Act, 1994 or in general commercial usage,......
February 29, 2020 Case Laws Central Excise

Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture....
February 29, 2020 Case Laws VAT and Sales Tax

Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the......
February 29, 2020 Case Laws VAT and Sales Tax

Classification of tablet computers with calling feature - tablet computer is not comparable with any of the three devices which came to be deleted from sub-heading 8525.....
February 29, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumptions - When legal presumption is not rebutted no corroboration is required. When the amount was......
February 28, 2020 Case Laws GST

Refund of GST paid under RCM on ocean freight - Since the Notification has been struck down as ultra vires, as a consequence of the same, the writ applicant seeks refund....
February 28, 2020 Case Laws GST

Jurisdiction - Central GST authority or State GST authority - Validity of investigation initiated by the respondents and the summons issued in connection with the said......
February 28, 2020 Case Laws GST

Carry forward of CENVAT credit - migration to GST regime - GST TRAN-1 - when the co-ordinate Bench had already declared clause (iv) of sub-section (3) of Section 140 as.....
February 28, 2020 Case Laws GST

Profiteering - the DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in the tax rate in the post-GST period.....
February 28, 2020 Case Laws Income Tax

Penalty u/s 271AAB(1)(a) - once the assessee has explained the way in which he derived income and also the purpose for which it is utilized, it is not necessary for the.....
February 28, 2020 Case Laws Income Tax

Royalty receipt or not - production work undertaken is a live coverage of event - Section 9(i)(vi) and Article 13 of the DTAA - the receipts in question cannot be......
February 28, 2020 Case Laws Income Tax

Addition u/s 68 - addition on account of share capital - the investor companies have withdrawn money from companies where funds were invested earlier and they invested......
February 28, 2020 Case Laws Income Tax

Nature of expenditure - claim of guarantee fees - The guarantee fees is directed to be allowed as revenue expenditure, subject to verification by the AO of the......

1 ....78 79 80 818283 84 85 86........ 104

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

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F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...