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Showing 851 to 900 of 2208 Records

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November 26, 2019 Case Laws SEBI

Acquisition of shares accounted for 16.77% of the total shareholding - The case of all the appellants in this regard is that they had not “acquired” shares. - They......
November 26, 2019 Case Laws SEBI

Manipulative orders in a short time - the appellant’s strategy was to purchase bulk of the shares at a lesser market price. Thereafter, he used to place buy orders on......
October 26, 2019 Case Laws GST

AOP or BOI - renting of immovable property - The co-owners of a jointly held immovable property cannot be treated as an association of persons for determining the......
October 26, 2019 Case Laws GST

Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply,....
October 26, 2019 Case Laws GST

Receipt of the Child Adoption Fees - The activities, including the activity of facilitating the adoption of the children by the Adoptive parents, are in the nature of......
October 26, 2019 Case Laws GST

Levy of GST - The applicant is liable to tax for acting as an intermediary for booking of hotel rooms to the pilgrims from outside, if he does not satisfy all the......
October 26, 2019 Case Laws GST

Levy of GST - Charitable Activities - they are providing accommodation services to the pilgrims and charging the persons on a monthly basis or daily basis for......
October 26, 2019 Case Laws GST

Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,.....
October 26, 2019 Case Laws GST

Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to......
October 26, 2019 Case Laws GST

Classification of services - auctioning of flowers - providing services for sale or purchase of agricultural produce - Since the applicant is a “commission agent” within....
October 26, 2019 Case Laws Income Tax

Addition on account of loss of sales of stock - assessee did not submit any stock statement and the bank considered the stock of the company as Nil - The expert has......
October 26, 2019 Case Laws Income Tax

Exemption on agricultural income - firm is not the owner of such agricultural land but the partners - assessee firm though not being the owner of the agricultural land......
October 26, 2019 Case Laws Income Tax

Genuineness of expenses - purchase of diesel and oil - the in-house consumption of diesel and oil cannot be neglected. But the fact that the assessee has not maintained.....
October 26, 2019 Case Laws Customs

100% EOU - principles of of promissory estoppel - It is settled law that in case of exemption, it is responsibility of the person claiming the exemption to satisfy that.....
October 26, 2019 Case Laws Customs

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution plan - Now 270 days is being over as per calculation on the basis of the order of extension, we hold that in absence of any other reason, the......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Extension of CIRP - not taking a decision by the CoC without any reason will not become a reason for exclusion of the time period from the CIRP period. Besides this, CoC....
October 26, 2019 Case Laws Service Tax

BAS - export of services or not - the sale of the products and services manufactured or provided by the Foreign Company have been made by the assessee to the Indian......
October 26, 2019 Case Laws Service Tax

Classification of service - local transportation/shifting charges collected by the Appellant which is inclusive of loading of tipper, transportation upto Railway Track......
October 26, 2019 Case Laws Service Tax

CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service......
September 26, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - certain clarifications on the Scheme
September 26, 2019 Case Laws Insolvency and Bankruptcy

Winding up petition - time limitation - recovery of dues - A suit for recovery based upon a cause of action that is within limitation cannot in any manner impact the......
September 26, 2019 Case Laws GST

Input tax credit (ITC) - As the commercial production of exempted goods did not begin in 2018-19, the entire input tax on input services, subject to the provisions under....
September 26, 2019 Case Laws GST

Input tax credit (ITC) - the assessee is required to compute the admissible amount of the input tax credit on the capital goods used for both taxable and exempt supplies....
September 26, 2019 Case Laws Income Tax

Expenses incurred for the preoperative period towards the project development cost - the treatment given in the books of account by the assessee would not be conclusive.....
September 26, 2019 Case Laws Income Tax

Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the......
September 26, 2019 Case Laws Customs

Imposition of Penalty - Once the value has been found misdeclared the goods become liable for confiscation under Section 111(m) of the Customs Act, 1962 and the person......
September 26, 2019 Case Laws Customs

Appropriation of the amount said to be deposited voluntarily by the importer - by issuing the show cause notice, Revenue has itself opted not to settle the issue in......
September 26, 2019 Case Laws Customs

Irregular imports - In the present case the goods were seized and then provisionally released. After provisional release of the goods they have been re-exported. In such....
September 26, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Petition u/s 7 of the I&B Code is to be considered by the Adjudicating Authority on its own merits taking into consideration the records and in......
September 26, 2019 Case Laws Service Tax

Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon....
September 26, 2019 Case Laws Central Excise

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the......
September 26, 2019 Case Laws Central Excise

Requirement with the pre-deposit - Section 35F The prayer of the petitioner for being permitted to prosecute its appeal before the CESTAT without complying with the......
September 26, 2019 Case Laws Wealth-tax

Non filing of return of wealth - Penalty levied u/s 18(1)(c) of the Wealth Tax Act - third member confirms that, penalty be imposed against the assessee.
September 26, 2019 Case Laws GST

Exemption of GST - providing services to Government of Mizoram, as a Financial Management Specialist and Institutional Development Specialist - The Applicant is,......
September 26, 2019 Case Laws VAT and Sales Tax

Vires of Section 33 of HVAT Act 2003 - declaration of 'C' Forms - At the time of arguments, realising that vires cannot be challenged in appeal, learned counsel for......
September 26, 2019 Case Laws Income Tax

LTCG - Characterization of income - Benefit of exemption - as the assessee has entered into multiple transactions for various listed Companies, it was a regular feature.....
September 26, 2019 Case Laws Income Tax

Bogus LTCG - exemption claimed u/s 10(38) denied - No evidence of actual sale except the contract notes issued by the share broker were produced by the assessee. No......
September 26, 2019 Case Laws VAT and Sales Tax

Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is different. While ‘manufacture’ is the event in case of Central Excise; the taxable event in the case of VAT.....
September 26, 2019 Case Laws Income Tax

TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - space is allotted to the assessee for carrying-out its business activities. Thus, a property for a......
September 26, 2019 Case Laws Income Tax

Capital gain on asset sold - LTCG OR STCG - period of holding - merely because there is a change in the nature of immovable property, the principles of determining date.....
September 26, 2019 Case Laws Income Tax

Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment......
September 26, 2019 Case Laws Income Tax

Disallowance u/s 36(l)(vii) r.w.s. 36(2) - bad debts written off in the P & L account - Writing off of sums which represent money lent in the ordinary course of business....
September 26, 2019 Case Laws Income Tax

Validity of order passed u/s 201(1) & 201(1A) - period of limitation - TDS u/s 195 - order u/s 201(1) & 201(1A) r.w.s 195 for A.Y 2007-08 in the case of the assessee......
September 26, 2019 Case Laws Income Tax

Bogus LTCG - Penny stock transaction - denying exemption u/s. 10(38) - This is a classic case of penny stock transaction. Such conversion of unaccounted money through......
September 26, 2019 Case Laws Income Tax

Rate of depreciation - nature of assets - Colour solution machines, have rightly been classified as plant and machinery by the DRP. It correctly held that these are......
September 26, 2019 Case Laws Income Tax

Set off of unabsorbed depreciation against Income from House Property and Income from Other Sources - the ‘set off’ of the ‘unabsorbed depreciation’ cannot be bridled......
August 26, 2019 Circulars SEBI

Non-compliance with certain provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”)
August 26, 2019 Case Laws GST

Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time......
August 26, 2019 Case Laws GST

Input tax credit to a person registered in Rajasthan - Central Tax paid in Haryana(use of Hotel) - ITC of the Central tax charged from the Appellant in Haryana is not......

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

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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...

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

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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...

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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...

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