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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1501 to 1550 of 6237 Records

1 ....27 28 29 303132 33 34 35........ 125

October 21, 2022 Case Laws Income Tax

Agricultural income - In the computation of business income under Rule 7A of the Rule 1962, the assessee under Rule 7A(2) is entitled to an allowance in respect of the......
October 21, 2022 Case Laws Income Tax

Short deduction of taxes - Credit to the assessee for TDS deducted denied - the assessee has deducted and deposited TDS within time, but due to a technical error in CPC.....
October 21, 2022 Case Laws Income Tax

Undisclosed income of the assessee - benami investment - benami transactions - It was for the AO to produce or investigate and find out some financial connection between....
October 21, 2022 Case Laws Income Tax

Long term capital gain - adopting the circle rate of sale consideration - the benefit of the first proviso to Section 50C(1) of the Act has to be extended to the......
October 21, 2022 Case Laws Income Tax

Deduction of compensation cost of ESOP on account of Employee Stock Option Scheme (ESOP) - , an adjustment to the income is called for at the time of exercise of option.....
October 21, 2022 Case Laws Income Tax

Assessment of trust/AOP - trust to be assessed in the status of AOP - religious trusts / deity - Levying tax at the maximum marginal rate instead of rates applicable to.....
October 21, 2022 Case Laws Income Tax

Penalty u/s 271FA - delay in filing of Form SFT as per Section 285 BFA - Since it was a statutory obligation on the part of the assessee bank to furnish AIR as a......
October 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - wrong claim of deduction u/s. 80JJA - the AO has not brought out anything explicitly and not recorded any finding with regard to the deduction.....
October 21, 2022 Case Laws Customs

Re-assessment of Bill of Entry - An importer has a right to make amendments in the Bills of Entry covering imported goods assessed and cleared for home consumption or......
October 21, 2022 Case Laws Customs

Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay......
October 21, 2022 Case Laws Money Laundering

Attachment of property - eviction notice provides only ten days time to the petitioner to vacate the subject property - Even if there is a defect or omission in the......
October 21, 2022 Case Laws Service Tax

Nature of transaction - service or deemed sale - the company (in liquidation) had given the containers to the lessee on rental basis and possession and control was......
October 21, 2022 Case Laws Service Tax

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these......
October 21, 2022 Case Laws Central Excise

Remission of duty - Reversal of Cenvat Credit - There is no dispute that the appellant is duty bound to reverse the cenvat credit on the inputs contained in finished......
October 21, 2022 Case Laws Central Excise

Seeking abatement of appeal - CIRP - from the date of approval of the resolution plan by the NCLT, the appeal filed by the applicant has abated and CESTAT has become......
October 21, 2022 Case Laws Central Excise

Levy of equal penalty u/s 11AC - There were conflicting views as to whether credit is eligible on input services used for generation of electricity that is sold outside,....
October 21, 2022 Case Laws Central Excise

Levy of excise duty - The medicaments cleared under the cover of non-returnable challans for testing and sampling purpose cannot be considered as manufactured goods as......
October 21, 2022 Case Laws Central Excise

Refund of CENVAT Credit - pre-GST regime - It is an admitted fact of the parties that the said CENVAT Credit balance was not carried forward to the Appellant’s account......
October 20, 2022 Case Laws GST

Gross violation of principles of natural justice - Scrutiny of the GST returns filed by the petitioner - The learned Additional Government Pleader sought leave to issue.....
October 20, 2022 Case Laws GST

Exemption from GST - The courses are being offered by the applicant as a Approved Training Partner of NSDC under the scheme for market led Feebased services under non......
October 20, 2022 Case Laws GST

Supply to the Central Government, State Government or local authority - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board.....
October 20, 2022 Case Laws GST

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural......
October 20, 2022 Case Laws GST

Taxable value - construction services of the apartments - the value of land or undivided share of land is deemed to be one-third of the total amount charged for the......
October 20, 2022 Case Laws GST

Seeking grant of anticipatory bail - availment of illegal input tax credit - non-existent firms - once the necessary documents, information has already been provided to.....
October 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - 'reason to believe' - the assessee had not claimed any part of its income as exempt under Sec. 11(1)(a) of the Act - as the “reasons to....
October 20, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assessee availed the loan is an accommodation entry provider - The bona fide of the assessee is further proved from the......
October 20, 2022 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - if the foundational allegation is missing in the notice issued under Section 148A(b) of the Act, the......
October 20, 2022 Case Laws Income Tax

Reopening of assessment - validity of notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 29th March, 2022, the mandate of Section 148A(c)......
October 20, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - attribution made to the alleged PE - Ariba India has retained majority of the revenues earned from the clients (around 88% to....
October 20, 2022 Case Laws Income Tax

Unexplained cash deposit - stand taken by the assessee went unrebutted as the A.O. who is investigator has failed to carry out any investigation to disprove the......
October 20, 2022 Case Laws Customs

Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to......
October 20, 2022 Case Laws Customs

Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed.....
October 20, 2022 Case Laws Companies Law

Scheme of arrangement - the Appellant categorically mentioned that post amalgamation the net-worth of the Transferee Company will remain highly positive and the proposed....
October 20, 2022 Case Laws Service Tax

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th.....
October 20, 2022 Case Laws Central Excise

Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no.....
October 20, 2022 Case Laws Central Excise

Benefit of exemption subject to the condition that no Cenvat Credit is availed - The appellant are eligible for exemption under Notification No. 30/2004-C.E. when they......
October 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - Period of limitation for giving notice of demand - A gross injustice shall be incurred to the complainant/petitioner in case he is denied to exclude....
October 19, 2022 Case Laws GST

Classification of services - rate of GST - Eligibility for concessional rate of GST at 12% - The works contract executed by the applicant for construction of IT......
October 19, 2022 Case Laws Income Tax

Bogus long-term capital gains (LTCG) arising from sale of shares - AO held that the said LTCG/loss are fabricated/engineered transactions by the respective assessees,......
October 19, 2022 Case Laws Income Tax

Rectification of mistake - if we are to quash the assessment order, as being urged by the learned counsel, these rectification powers will be preempted in the sense that....
October 19, 2022 Case Laws Income Tax

Rectification of mistake u/s 254 - effect of subsequent decision - Power to Tribunal to rectify its order - subsequent decision can validly form the basis for rectifying....
October 19, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Once an order u/s 147 is found to be without authority, the consequential notice under Section 148 of the Act has no legs to stand on......
October 19, 2022 Case Laws Income Tax

Addition u/s.56(2)(vii)(b)(ii) - difference between the value fixed by the stamp duty authorities and the sale consideration - Government of Tamil Nadu has reduced the......
October 19, 2022 Case Laws Income Tax

Addition u/s 69 r.w.s 115BBE - Heigher rate of income tax - The applicability of provisions of section 115BBE are not relevant in the present case as no excess stock was....
October 19, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - salary income as accrued to the assessee for work performed in UK - The assessee has placed on record Tax Residency......
October 19, 2022 Case Laws Income Tax

Unexplained cash deposits in bank account - the argument that there were past savings which were pooled in and collected and deposited keeping the purpose for which the.....
October 19, 2022 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AB - Conditions imposed by the CIT - The role of the Ld. PCIT while according registration under section 12A is only to make......
October 19, 2022 Case Laws Customs

Seeking condonation of delay of 715 days in filing the appeal - There is no Vakalatnama on record to show that any other counsel was engaged to file an appeal in the......
October 19, 2022 Case Laws Companies Law

Anti-competitive practices - from the sequence of events and from the evidences on the record that the conduct of the Appellant and the opposite parties is......
October 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of penalty proceedings under the Income Tax Act - The Assessment Order of A.Y. 2018-19 year and notice u/s 274 rws 271 AAC(1) of the Income Tax Act, 1961....

1 ....27 28 29 303132 33 34 35........ 125

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: Stock damaged in recent floods

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

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...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

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: 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 ...

A: Director Identification Number

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...

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