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Highlights / Annotations / Catch Notes For the Day 26

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Showing 551 to 600 of 2208 Records

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February 26, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made....
February 26, 2022 Case Laws Income Tax

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of......
February 26, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning authority, i.e, the Pr. Commissioner of Income-tax-II, Amritsar had......
February 26, 2022 Case Laws Income Tax

Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5......
February 26, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - The reasons, in the instant case recorded by the AO do not satisfy the requirements of Section 148 - reasons and the......
February 26, 2022 Case Laws Income Tax

TP Adjustment - Arm's Length Price (ALP) adjustment - The gross margins of assessee are much more than the gross margins of comparable companies chosen by the ld. TPO.......
February 26, 2022 Case Laws Customs

Time Limitation - validity of SCN - whether the SCN given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the instant case,....
February 26, 2022 Case Laws Customs

Confiscation of goods - prohibited/restricted goods or not - import of consignment of Sajji Khar - It is a settled law that any condition is imposed on the import shall.....
February 26, 2022 Case Laws Service Tax

Valuation - inclusion of interest in the gross value - The adjudicating authority has wrongly considered the interest received on security deposit as part of......
February 26, 2022 Case Laws Service Tax

Reversal of Cenvat Credit - ocean freight - point of taxation - the payment of service tax for six of the invoices under question was made on 30th June, 2017. The......
February 26, 2022 Case Laws Service Tax

Levy of service tax - software maintenance services - The appellants are well established service tax registrants and therefore, we are of the considered opinion that......
February 26, 2022 Case Laws Central Excise

CENVAT Credit - goods stored in the godown/depot near the ports - goods in stock or not - in the present case, the Adjudicating Authority as well as learned Tribunal......
February 26, 2022 Case Laws Central Excise

Refund of duty (sugar cess) paid - The issue in the said demand notice also relates to eligibility of Cenvat credit on sugar cess and when the same has already been......
November 26, 2021 Case Laws GST

Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons......
November 26, 2021 Case Laws GST

Exemption from GST levy - Printing of Cheques - In view of the clarification issued by CBIC dated: 20.10.2017 it is clarified that where the applicant uses physical......
November 26, 2021 Case Laws GST

Exemption under GST - Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” - Since the goods supplied satisfy the conditions.....
November 26, 2021 Case Laws GST

Input tax credit (ITC) or not - The interpretation of Sec 17(5)(c) wherein works contract services are excluded from claiming ITC will include all activities enumerated.....
November 26, 2021 Case Laws Income Tax

Deduction u/s 57(iii) - As long as the purpose of incurring expenditure is to earn income, the expenditure would have to be allowed as a deduction under Section 57(iii).....
November 26, 2021 Case Laws Income Tax

Validity of National Faceless Assessment - From the Affidavit-in-Reply filed by the Respondents, it is not in dispute that the draft Assessment Order was not served on......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - cancel the registration granted under Section 12A - The exemption u/s 11 of the Act is denied in the present case mainly alleging breach of Section......
November 26, 2021 Case Laws Income Tax

Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last.....
November 26, 2021 Case Laws Income Tax

Capital gain on sale of land - Nature of land sold - agricultural land - calculation of shortest route - , although there is no doubt that conflicting reports were......
November 26, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - There can be no doubt that any fraud in process may vitiate the entire process but it is easy to allege fraud and collusion but difficult......
November 26, 2021 Case Laws Central Excise

CENVAT Credit - input or not - The advertisement papers presented clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the......
October 26, 2021 Case Laws GST

Seizure of goods alongwith the conveyance - valid E-way bill or not - The appellant-authorities contention that the consignment was being delivered on 2.1.2019 and......
October 26, 2021 Case Laws GST

Levy of GST - activity of disposal of developed plots of land to allottee members - If the applicant sells the land after developing by way of erecting a civil structure....
October 26, 2021 Case Laws Income Tax

Determining the income on mining activity - increase in expenditure of re-screening charges in the course of extraction of iron ore - the attempt made by the assessee to....
October 26, 2021 Case Laws Income Tax

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to......
October 26, 2021 Case Laws Income Tax

Transfer pricing adjustment made because of interest charged on delayed receivables - As before the TPO the assessee had furnished certain evidences including the bank......
October 26, 2021 Case Laws Income Tax

Exemption u/s.11 - Charitable activity u/s 2(15) - it is fairly settled legal position that it is the pre-dominant objective which would be relevant to examine the......
October 26, 2021 Case Laws Income Tax

Expense for obtaining special number for car - the orders of the authorities below are appropriate that expenditure for obtaining “fancy number for the car” is not at......
October 26, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) of the I.T. Act for non-deduction of TDS - the assessee had obtained and furnished the certificate of the CA of the broker wherein it has been....
October 26, 2021 Case Laws Insolvency and Bankruptcy

Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the......
October 26, 2021 Case Laws Central Excise

Excisable goods - even though the product in this case is marketable, it does not answer to the question of ‘excisable goods’ as, practically there can be no levy of......
October 26, 2021 Case Laws Central Excise

Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to.....
October 26, 2021 Case Laws Central Excise

Rebate Claim - In the present case, the goods were removed for export on payment of Central Excise duty on 22-6-2017 (i.e. not earlier than six months from 1-7-2017) and....
October 26, 2021 Case Laws Indian Laws

It is very difficult to believe that PW13 who was not knowing the accused Nos.2 and 4 prior to the incident could identify them in the Court after lapse of 11 years.......
October 26, 2021 Case Laws Indian Laws

Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge....
August 26, 2021 Case Laws Service Tax

SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST....
August 26, 2021 Case Laws Customs

EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing......
August 26, 2021 Case Laws Income Tax

MAT credit on the difference between gross tax liability as per normal provisions and MAT provisions as claimed by assessee in ITR instead of base tax as per normal......
August 26, 2021 Case Laws Central Excise

Valuation - payment of duty on a lesser assessable value by not including the value of scrap generated during the course of manufacture and retained by themselves as......
August 26, 2021 Case Laws Service Tax

Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has rendered a finding that the refund claim is hit by time-bar, such....
August 26, 2021 Case Laws Income Tax

TDS Liability payment made by the LIC to its development officers? - Exempted Allowances u/s 10(14) - It appears that LIC devised a proforma for the development officer.....
August 26, 2021 Case Laws Income Tax

Refund of amount adjustment towards pre-deposit in excess of 20% - recovery proceedings while appeal is pending - this Court is of the view that the respondents are......
August 26, 2021 Case Laws Income Tax

Whether entering into a lease transaction would amount to transfer? - the CIT(A) is right in its observation that a lease transaction would not amount to a transfer and.....
August 26, 2021 Case Laws Income Tax

Offences punishable u/s 276C(2) and 277 - assessee paid at a lesser amount than actually shown in the counter file of the income tax challan enclosed along with returns.....
August 26, 2021 Case Laws Income Tax

Disallowance of provisions of section 36(1)(vii) - whether the loss on account of FDR's maintained with MMCBL, which was under liquidation, and written off of the same......
August 26, 2021 Case Laws Income Tax

Disallowance of claim u/s 80IA - return of income was not filled as per provisions of section 139(1) - Since the assessee has made substantial compliance to claim the......
August 26, 2021 Case Laws Income Tax

Addition in the income of the assessee by treating as income from other sources - Additions based on TDS form 26AS - As per the record, the assessee was not having any......

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