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Highlights / Annotations / Catch Notes For the Day 26

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Showing 501 to 550 of 2208 Records

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May 26, 2022 Case Laws Income Tax

Nature of expenditure - Disallowing revenue expenditure on product testing prototyping and verification expenses - Expenditure was incurred only up-gradation of existing....
May 26, 2022 Case Laws Income Tax

Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of.....
May 26, 2022 Case Laws Income Tax

Gain on sale of plot - capital Income or business income - assessee is engaged in the business of real estate on part-time basis - the transaction undertaken qualifies......
May 26, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Article 137 of the Limitation Act, 1963 - Under Article 137, time from which period begins to run is “when the right to apply....
May 26, 2022 Case Laws VAT and Sales Tax

Requirement of pre-deposit - Rejection of appeal - Since statutory deposits as discussed in the foregoing paragraphs were not made, the appeals were rejected summarily......
April 26, 2022 Notifications Income Tax

Income-tax (10th Amendment) Rules, 2022 - Forms or modes of investment or deposits by a charitable or religious trust or institution u/s 11(5)(xii) - Additional facility....
April 26, 2022 Circulars Insolvency and Bankruptcy

Clarifications with respect to Temporary Surrender of Professional Membership - the process of ‘Temporary Surrender of Professional Membership,’ ceases to exist - IBBI
April 26, 2022 Circulars GST - States

Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - invoices issued by in any other manner other than e-Invoicing after......
April 26, 2022 Circulars GST - States

Standard Operating Procedure for processing Reimbursement of SGST on films by the Excise and Taxation Department - SGST
April 26, 2022 Case Laws GST

Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have......
April 26, 2022 Case Laws GST

Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and......
April 26, 2022 Case Laws GST

Refund of accumulated Integrated Goods and Service - Zero Rated Supply - The impugned order proceeds on the assumption that application for refund in respect of supplies....
April 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 148 - the opinion formed by the assessing officer being based on the new information available to the assessing officer after......
April 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice u/s 142(1) upon the deceased assessee - the writ applicant has not surrendered to the jurisdiction of the Assessing.....
April 26, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - there are variations from the return filed by the writ applicant as regards disallowance. The final assessment order is not......
April 26, 2022 Case Laws Income Tax

Claim of the assessee u/s. 89 r.w. Rule 21A of I.T. Rules - The basis of compensation calculated by the company and the company also treated the one-time compensation as....
April 26, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - slum sale - The assessee has transferred the whole business under slump sale basis and it is fact on record that it is transferred the business....
April 26, 2022 Case Laws Income Tax

Assessment of trust after denial of exemption u/s 11 - section 164 - the beneficiaries of the trust are unknown - The income of the trust shall be assessed at maximum......
April 26, 2022 Case Laws Income Tax

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The......
April 26, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the ld. CIT(A) has no power under the provision of law to give direction to the AO for reopening of assessment. Thus the reasons......
April 26, 2022 Case Laws Income Tax

Assessment u/s 153A - there is nothing which can lead to any inference or the conclusion that the receipts from foreign companies were in relation to services rendered......
April 26, 2022 Case Laws Customs

Seeking direction to release of the balance items of two lots of the delivery order - From the procedures laid down in the Circular issued by the customs it is evident......
April 26, 2022 Case Laws Service Tax

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,......
April 26, 2022 Case Laws Central Excise

Exemption from Central Excise Duty - module mounting structures - The Principal Commissioner has rightly concluded that the serial number 10 of List 8 refers to ‘solar......
April 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - Company under CIRP - moratorium was issued by NCLT - none of the natural persons who were stated to be the in-charge of and responsible for the......
April 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - tampering with the cheque - In the wake of the specific plea of the petitioners that the blank signed cheque had been handed over to the......
April 26, 2022 Case Laws Indian Laws

Dishonor of cheque - it is evident that the sentence of imprisonment awarded by the trial court and confirmed by the first appellate court is not justified - In the case....
March 26, 2022 Case Laws Service Tax

Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of......
March 26, 2022 Case Laws GST

Seeking grant of Regular Bail - availment of illegal input tax credit - fictitious entities - fake purchases from 24 fictitious entities - seriousness of charge is not......
March 26, 2022 Case Laws GST

Classification of supply - supply of EPABX system along with its installation and commissioning to Railways - The EPABX works like an exchange - The subject supplies of.....
March 26, 2022 Case Laws GST

Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51......
March 26, 2022 Case Laws GST

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and......
March 26, 2022 Case Laws GST

Exemption form GST - healthcare services - the major portion of the total hospital charges is towards payment to Consultant / Technician. Even the remaining minor......
March 26, 2022 Case Laws GST

Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of....
March 26, 2022 Case Laws Income Tax

Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory....
March 26, 2022 Case Laws Income Tax

Addition on account of under valuation of stock - there will not be any impact on the income declared by the assessee except the increase in the amount of income in one.....
March 26, 2022 Case Laws Income Tax

Addition u/s 40A(3) - cash purchases of petrol - Assessee was in the habit of purchasing petrol regularly - Assessee has not produced any documentary evidences to......
March 26, 2022 Case Laws Customs

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading......
March 26, 2022 Case Laws SEBI

SEBI Circular applicability - We have already held that the SEBI Circular cannot be applied to defaults committed prior to 13th October, 2020. This being so, the......
March 26, 2022 Case Laws Service Tax

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would.....
March 26, 2022 Case Laws Service Tax

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a......
March 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - grant of interim compensation - It is the discretion conferred, as the word used is “may”. - it is not that 20% has to be the interim compensation......
March 26, 2022 Case Laws Indian Laws

Power of state authority to impose cess - the State had no authority to impose any tax or cess on the manufacture or production of cement, whether by the said Act or by.....
February 26, 2022 Case Laws GST

Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the......
February 26, 2022 Case Laws GST

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the......
February 26, 2022 Case Laws GST

Classification of goods - rate of GST - products are mixture of flours of cereals and dried leguminous or not - the above explanatory note and entry in serial number 59.....
February 26, 2022 Case Laws GST

Exemption from GST - Pure Services - rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain.....
February 26, 2022 Case Laws GST

Levy of service tax - services provided by clubs to its members - an explanation is added to say that the person and its members or constituents shall be deemed to be......
February 26, 2022 Case Laws Income Tax

Difference in stock valuation - valuation of the closing stock - LIFO or FIFO method - It is an admitted case that the assessee has been continuously adopting the LIFO......
February 26, 2022 Case Laws Income Tax

Faceless assessment u/s 144B - time-limit to complete the assessment - Even if for a moment we hold that Relaxation Act is applicable to petitioner’s case, the......

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C: Amendment in 4.59 of Handbook of Procedures, 2023 and modification in ...

F: Supreme court decision on 148 dated 03.10.2024

C: Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 3...

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...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

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...

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