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February 26, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of dispute - the dispute that is sought to be shown is a creation as an afterthought to escape from the responsibility of making good the.....
February 26, 2021 Case Laws Service Tax

SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt......
February 26, 2021 Case Laws Service Tax

Classification of services - Manpower Recruitment or Supply Agency Service or not - it can be seen that the control and supervision of the staff / qualified personnel......
February 26, 2021 Case Laws Central Excise

Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The......
February 26, 2021 Case Laws VAT and Sales Tax

Recovery of Tax - Attachment and auction of property - Right of buyer of property in Auction - the dues as claimed by the respondent no.2, being a charge on the......
February 26, 2021 Case Laws VAT and Sales Tax

Validity of attachment order passed before the expiry of period of filing of an appeal - submission of the revenue to the effect that the entire tax becomes payable......
February 26, 2021 Case Laws Indian Laws

Seeking grant of Anticipatory Bail - allegation of Receipt of Monthly Bribe - Tax officers - The complicity of the petitioners herein as alleged would be revealed and......
December 26, 2020 Case Laws GST

Maintainability of application - matter that is being investigated by the Directorate of GST Intelligence - we agree with the decision taken by the lower Authority that.....
December 26, 2020 Case Laws GST

Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would......
December 26, 2020 Case Laws GST

Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed....
December 26, 2020 Case Laws GST

Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in......
December 26, 2020 Case Laws Income Tax

Disallowance of operating expenses @ 10% - expenses being of unverified, unreasonable and excessive - without pointing out any defects in the bills and vouchers of......
December 26, 2020 Case Laws Income Tax

Disallowance of licence fee - Issue of cash system/mercantile system of accounting is not having any impact on the issue under consideration because the amount of......
December 26, 2020 Case Laws Income Tax

Denial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - there is no bar in granting registration to a religious institution under the relevant......
December 26, 2020 Case Laws Income Tax

Revision u/s 263 - amount of HUF was deposited not in the account of the HUF but into the account of the individual - CIT has enquired before invoking the provisions of.....
December 26, 2020 Case Laws Service Tax

Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated......
December 26, 2020 Case Laws Service Tax

Admissibility of abatement - availing and utilizing cenvat credit for providing the output services - in this case the appellant had paid the service providers / settled....
December 26, 2020 Case Laws Service Tax

Business Auxiliary Services - The demand of service tax in respect of the amount collected on account of bouncing of cheques and cancellation of orders is also not......
December 26, 2020 Case Laws Service Tax

Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under.....
December 26, 2020 Case Laws Service Tax

Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for....
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - The Trial Court has failed to appreciate the burden of proof and drawing presumption. Only on untenable contentions and evidence, the Trial Court......
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Funds - case of appellant is that the alleged cheques were never issued by the petitioner for any legally enforcible debt - The offence....
December 26, 2020 Case Laws GST

The advocate of the petitioners are to be allowed to be present during the interrogation of the petitioners. It is further clarified that he/they should be made to sit......
November 26, 2020 Case Laws GST

Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill,......
November 26, 2020 Case Laws GST

Grant of Bail - GST evasion - In the instant case, the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the......
November 26, 2020 Case Laws Income Tax

Addition u/s 68 / 69C - unverified/non-existent /bogus sundry creditors - Assessee also cannot get scot free by not producing the sundry creditors and making purchases......
November 26, 2020 Case Laws Income Tax

Reopening of assessment - legality of issuance of notice u/s. 148 - Merely on a study by Investigation Wing ,as in this case explaining the general modus operandi......
November 26, 2020 Case Laws Income Tax

TP Adjustment - goods sold to Associated Enterprises (AEs) - NP Determination - The TPO has not given any reason as to why he did not consider above said two expenses......
November 26, 2020 Case Laws Income Tax

Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity,......
November 26, 2020 Case Laws Income Tax

Short term capital gain arising on transfer of premises - appellant transferred the building premises used for business - the sale consideration can only be treated as......
November 26, 2020 Case Laws Income Tax

Disallowing excess purchase price - Whether effect of such excess pricing had already been neutralized in the Profit & Loss A/c by way of enhancing the closing stock......
November 26, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application u/s 7 of IBC - Assignment of Debt - The Application under Section 7 of IBC filed is not confined to debt as arising in the arrangement due....
November 26, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - claim against Corporate Debtor second time on the same set of claims, initially made on principal borrower - The object of the Code is not to allow.....
November 26, 2020 Case Laws Service Tax

Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that......
November 26, 2020 Case Laws Service Tax

Recovery of Refund of service tax already granted - service tax paid under a mistake of law? - The respondent-Revenue are restrained from recovering the amounts refunded....
October 26, 2020 Case Laws Income Tax

ITAT confirmed the deletion of additions by the CIT(A) - Finding of the tribunal, directly and substantially interferes in the interest of revenue and the finding are......
October 26, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - Revenue, in these matters, established that there was no genuineness in the transactions sought to be projected on behalf of.....
October 26, 2020 Case Laws Income Tax

Levy of fees u/s. 234E - delay in filing Form No.26Q - TDS returns / statements - AO is not empowered to charge fees u/s 234E of the Act by way of intimations issued u/s....
October 26, 2020 Case Laws Income Tax

Revision u/s 263 - When the assessment order passed by the Assessing Officer u/s. 143(3)/153A is not erroneous, the findings of the Ld.CIT(Central) in his order passed......
October 26, 2020 Case Laws Income Tax

Addition on account of cash found short u/s 68 and also holding that the same to be taxed u/s 115BBE - Cash short, at the most represents expenses / outgoings out of......
October 26, 2020 Case Laws Income Tax

Eligibility for exemption u/s 11 - Section 2(15) and the corresponding sections including Sections 11, 12, 12A and 12AA are independent of Section 10(20A) of the Act.......
October 26, 2020 Case Laws Income Tax

The addition made by the AO except the addition made on account of bogus purchases which was the subject matter of reassessment, are not sustainable. Once, it is......
October 26, 2020 Case Laws Central Excise

CENVAT Credit - input services - marine insurance services - the plea that general insurance services fall under the exclusion clause is not appropriate to the given......
September 26, 2020 Case Laws GST

Grant of Bail - power to re-arrest if the amount of tax evaded goes up during the investigation - Even if any new case is made out after release of the accused on bail......
September 26, 2020 Case Laws Income Tax

Income from other sources u/s 56(2)(viib) - determining the share value of the premium - Method of valuation of shares - AO did not point out any flaw in the method of......
September 26, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - As used the expression 'seems' by stating that though the assessee seems to be qualified under clause (a) to Section 43(5), since they.....
September 26, 2020 Case Laws Income Tax

Exemption u/s 54F - Denial of exemption as appellant received multiple number of flats - Amendment to section 54 & 54F, restricting the claim of deduction to one......
September 26, 2020 Case Laws Income Tax

Revision u/s 263 - the assessee made no specific claim u/s. 80P2(d) of the Act before the AO nor in the return of income as rightly pointed by the ld. DR. - Further, AO.....
September 26, 2020 Case Laws Income Tax

Addition u/s 43CA - differential amount over and above the declared sale consideration - we are unable to accede to the contention so advanced on behalf of the assessee.....
September 26, 2020 Case Laws Income Tax

Addition on the basis of Central Bureau of Investigation (CBI) report - criminal conspiracy - Assessee being govt officer (treasury officer) - allegation of dishonestly.....

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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...

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