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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1101 to 1150 of 6237 Records

1 ....19 20 21 222324 25 26 27........ 125

October 18, 2023 Case Laws Customs

Extension of period of seizure - The second extension of two months expired on 11 July 2023. As noted, if the extended period of six months under the proviso to......
October 18, 2023 Case Laws Customs

Valuation of imported goods - branded goods or not - There is no evidence available on record to reject the transaction value declared by them and hence the differential....
October 18, 2023 Case Laws Customs

Advance Authorization Scheme - Non-fulfilment of Export obligation - The appellants have fulfilled the conditions of export obligation after the expiry of the export......
October 18, 2023 Case Laws Customs

Extended period of limitation - Suppression/ mis-representation or not - A finding on inapplicability of confiscation did not necessarily extend to ‘suppression/......
October 18, 2023 Case Laws Customs

Levy of penalty on Custodian - providing Inland transportation of containers - CONCOR - As per section 45, the custodian is burdened with the responsibility of safe......
October 18, 2023 Case Laws Customs

Valuation of imported goods - vessel converted from ‘foreign run’ to ‘coastal run’ for carriage of coastal cargo - When IOCL sells the goods the elements of freight and.....
October 18, 2023 Case Laws Customs

Smuggling - red Betel Nuts - Foreign origin goods - In the absence of any positive evidence to establish the foreign origin of the goods and their illegal smuggling into....
October 18, 2023 Case Laws Service Tax

Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) -......
October 18, 2023 Case Laws Customs

Levy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not......
October 18, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Whether the CoC is empowered to decide the distribution methodology? - Keeping in view the catena of Judgments of the Hon’ble Apex Court......
October 18, 2023 Case Laws Insolvency and Bankruptcy

Invocation of Bank Guarantee allowing the Application of the Resolution Professional - Performance Bank Guarantee or not - as per the facts of this case, the Bank......
October 18, 2023 Case Laws Service Tax

Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be......
October 18, 2023 Case Laws Central Excise

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the......
October 18, 2023 Case Laws Indian Laws

Dishonour of Cheque - validity of issue of notice by the new company after amalgamation - After the amalgamation, all the loans availed by various borrowers including......
October 18, 2023 Case Laws Indian Laws

Disciplinary proceedings against the Chartered Accountant (CA) - The person who is adversely affected wants to know as to why his submissions have not been accepted - An....
October 18, 2023 Case Laws Income Tax

Assessment u/s 153A pursuant to search proceedings - making a new claim which is not a consequence of the search action in case of unabated assessment - both the......
October 17, 2023 Case Laws GST

Refund of excess amount paid by mistake - time limitation - relevant date - removal of defects - keeping in view the fact that the petitioner has filed the refund......
October 17, 2023 Case Laws Income Tax

Disallowance of salary u/s 40A(2)(b) - Payment of salary and interest to specified (related) persons - The provision u/s 40A(2)(a) clearly shows that before recording......
October 17, 2023 Case Laws Income Tax

Compounding of offence(s) - determination of compounding fee - first occasion - 5% or 3% of the amount of tax in default - Since a common application had been filed for.....
October 17, 2023 Case Laws Income Tax

Territorial Jurisdiction of Madras High Court against TP Adjustment - AO at Hyderabad have issued the order - this tax case appeal cannot be maintainable within the High....
October 17, 2023 Case Laws Income Tax

Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee......
October 17, 2023 Case Laws Income Tax

Source of cash deposit during demonetization period - AO has not refuted or discredited these evidences and documents. AO does not mention why he is not accepting these.....
October 17, 2023 Case Laws Income Tax

Penalty u/s. 271D and u/s. 271E - taking and paying loan in Cash - the innocence pleaded on account of ignorance of law of Directors who are claimed to be non-resident......
October 17, 2023 Case Laws Income Tax

Cash found during search from the residential premises of the appellant - Estimation of expenses is also without any basis. Hence the argument put forth by the CIT(A)......
October 17, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained share capital received by the assessee - Even if the directors of the subscriber companies have not come personally in response to the......
October 17, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - It is the duty of the AO to ascertain the truth of the facts stated / submitted by the assessee especially when the circumstances of the case......
October 17, 2023 Case Laws Income Tax

Revision u/s 263 on Insurance business - in the original assessment the Assessing Officer has clearly segregated the Shareholders Account and Policyholders Account and......
October 17, 2023 Case Laws Income Tax

Deduction u/s 80IC - new industrial undertaking nor not - It is a fact on record that 1st export dispatch has taken on 05.05.2009. The old machinery has not been used as....
October 17, 2023 Case Laws Income Tax

Determination of income - Commission income or trading activity - addition to the returned income by taking 8% net profit on turnover - in case the assessee would have......
October 17, 2023 Case Laws SEBI

Violation of Buyback Regulations and PFUTP Regulations 3 and 4 of the SEBI - There is nothing on record to indicate that the Company instructed the intermediaries to......
October 17, 2023 Case Laws VAT and Sales Tax

Payment of tax at compounded rates - Levy of VAT / Tax on immovable property or works contract - The imposition of tax on the whole contract value, the State cannot be......
October 17, 2023 Case Laws VAT and Sales Tax

Levy of penalty on the petitioner being double the amount of tax allegedly evaded by the petitioner - No doubt, in circumstances where the gross profit estimated by the.....
October 16, 2023 Case Laws Income Tax

Deduction u/s. 80JJA - Computation of profits - AO allowed the claim - CIT(A) reduced the claim of deduction - In the present appeal AO rightly deducted the depreciation....
October 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - Once the assessee makes a true and full disclosure of the primary facts at the time of the original assessment and.....
October 16, 2023 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - unexplained gold jewellery of 1627.5 Grams - Stree dhan of women - quantity of gold jewellery in excess as allowed by the CBDT circular.....
October 16, 2023 Case Laws Income Tax

MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved......
October 16, 2023 Case Laws Income Tax

TP Adjustment - Benefit accruing on account of ESOP plans we find merit in the contention advanced on behalf of the Appellant that for the purpose of granting the RSUs......
October 16, 2023 Case Laws Income Tax

Unexplained unsecured loan u/s. 68 - AO inter-alia observed that the assessee has shown squared off unsecured loans allegedly received from an entity - bona fides of......
October 16, 2023 Case Laws Income Tax

Nature of expenditure - Contingent liability or not - invocation of performance guarantee by the Department of Telecommunication - internet expenses - Additions u/s 69C.....
October 16, 2023 Case Laws Income Tax

TP adjustment - Interest received by the Appellant from SCB India on fixed deposits - DRP noted that the PNB interest rate card adopted by the TPO was effective from......
October 16, 2023 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D(2)(iii) - it is settled legal position that before proceeding to invoke provisions of Rule 8D of the Rules for computing disallowance u/s.....
October 16, 2023 Case Laws Insolvency and Bankruptcy

Successful Resolution applicant - Restoration of electricity connection - pre-CIRP dues - refusal on the ground of electricity dues - The Respondent cannot insist that......
October 16, 2023 Case Laws Central Excise

100% EOU - amount of the counter-veiling duty payable at the time of de-bonding 100% EOU can be paid from the accumulated Cenvat credit by an EOU Unit or not - It is......
October 14, 2023 Case Laws GST

Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be......
October 14, 2023 Case Laws GST

Denial of refund of the unutilized Input Tax Credit (ITC) - inverted duty structure - Denial on the ground that the one of the suppliers had erroneously mentioned HSN......
October 14, 2023 Case Laws GST

Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated....
October 14, 2023 Case Laws GST

Exemption from GST or not - sale of unbranded /non packaged Broken Rice generated from manufacturing process - Tax is not payable by the applicant on supply of ‘broken......
October 14, 2023 Case Laws GST

Exempt supply or not - services to an educational institution - The supply of services for printing of question papers being provided by the applicant to different......
October 14, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - Addition emanated from noting in a diary found during search - Where the assessee had stated the notings in the diary as relating to......
October 14, 2023 Case Laws Income Tax

Capital gain - Land transfered by assessee into partnership firm - stock-in-trade is introduced into a firm - valuation of land was done by the assessee himself more as.....

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES