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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1551 to 1600 of 6237 Records

1 ....28 29 30 313233 34 35 36........ 125

October 19, 2022 Case Laws Service Tax

Reversal of CENVAT Credit - trading activity - exempted service or not - in either of the two options given in sub-rule (3) of Rule 6, there is no provisions that if the....
October 19, 2022 Case Laws Service Tax

Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs)......
October 19, 2022 Case Laws Central Excise

Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent......
October 19, 2022 Case Laws Indian Laws

Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money......
October 18, 2022 Case Laws Income Tax

Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not......
October 18, 2022 Case Laws Income Tax

Correct head of income - addition of maintenance charges received on let out property - Once, these maintenance charges are attributable to the services provided, the......
October 18, 2022 Case Laws Income Tax

Undisclosed income - CBEC has not accepted the invoice value and determined separate value for the purpose of customs duty. Therefore, merely for the reason that the......
October 18, 2022 Case Laws GST

Doctrine of promissory estoppel could operate against a statute or not? - benefits granted under an earlier statute, - Even on the ground of change of policy, which is......
October 18, 2022 Case Laws GST

Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 -.....
October 18, 2022 Case Laws GST

Cancellation of the GST registration of petitioner - applicability of time limitation - The petitioner is given liberty to file appeal against the cancellation of GST......
October 18, 2022 Case Laws GST

Release of detained goods - Since the tax amount has already been remitted by the consignor and the appellant has already furnished bank guarantee for the balance amount....
October 18, 2022 Case Laws GST

Validity of summary orders/adjudication orders - the summary of orders, adjudication orders and all subsequent orders issued by the department in all the writ......
October 18, 2022 Case Laws Income Tax

Refund of the pending amount of interest u/s 132B(4)(b) r.w.s. 244A - Petitioner states that the principal amount of seized on 12th November, 2014 was refunded to the......
October 18, 2022 Case Laws Income Tax

Applicability of provisions of section 50C - Sale of undetermined beneficial rights in the land - There cannot be any substitution of stamp duty value as the full value.....
October 18, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - taxability of management fees - Singapore DTAA - An incidental benefit or enrichment which may add to the capabilities is not....
October 18, 2022 Case Laws Income Tax

Determination of cost of construction - Valuation adopted in respect of the construction of a property at Noida UP. - the state PWD rates should be adopted for computing....
October 18, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - Implementation of SAP for transportation system at Pune India- Singapore DTAA - Fee for Technical Services.....
October 18, 2022 Case Laws Income Tax

Revision u/s 263 - lack of inquiry by AO - it is a case where the AO did not make any inquiry vis-à-vis the share premium and simply accepted the details filed by the......
October 18, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Share transactions are bogus and are to be treated as the assessee's unexplained income - Merely the surveys conducted parties......
October 18, 2022 Case Laws Customs

Jurisdiction - scope of SCN - The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show......
October 18, 2022 Case Laws Customs

Levy of penalty u/s 112 (a) & (b) (iii) and 114A of the Customs Act, 1962 - importing rough precious stones by making huge overvaluation - goods not imported by actual......
October 18, 2022 Case Laws Companies Law

Disqualification of Director under section 164(2) of the Companies Act, 2013 - Different High Courts have taken same stand that DIN cannot be cancelled or deactivated......
October 18, 2022 Case Laws SEBI

Power of SEBI to initiate action against the company or its directors who have defaulted in payment of dividend - Section 621 clearly specifies that the......
October 18, 2022 Case Laws Insolvency and Bankruptcy

Registration as an Insolvency Professional (IP) - When the petitioner has already passed the Insolvency Professional Examination of IBBI and has already undergone 50......
October 18, 2022 Case Laws Money Laundering

Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,.....
October 18, 2022 Case Laws Service Tax

SVLDRS - Non-grant of option to pay the amount determined by respondent No.2-Designated Committee formed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019......
October 18, 2022 Case Laws Service Tax

Condonation of delay in filing appeal - The appellant withdrew the appeal knowingly that the remedy of appeal is available despite that a review petition was filed......
October 18, 2022 Case Laws Service Tax

Reimbursement of amount of Service Tax - maintenance of street lights - The petitioners have paid service tax, during the relevant period. The logical sequitur would be.....
October 18, 2022 Case Laws Indian Laws

Time limitation for initiation of suit - land dispute - Whether a larger period of limitation of 12 years would be available to the Plaintiffs to bring in a suit by......
October 17, 2022 Case Laws GST

Requirement of separate registration is required in Odisha state - The Applicant through its expert belonging, therefore, is to supply the services at the site from the.....
October 17, 2022 Case Laws GST

Seeking grant of Bail - record of false fabricated record for the purpose of availment of ITC present or not - On the basis of proposal before GST Authorities to pay......
October 17, 2022 Case Laws Income Tax

Belated deposit of employees’ contribution towards the EPF and ESI - Nevertheless, the assessees are given some leeway in that as long as deposits are made beyond the......
October 17, 2022 Case Laws Income Tax

Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the......
October 17, 2022 Case Laws Income Tax

Penalty proceedings u/s 271D and 271E - Period of limitation - Apparently in this case, the first notice was issued on 15.12.2013 and second notice was issued on......
October 17, 2022 Case Laws Income Tax

Interest free loan was advanced to the sister concerned - in the absence of any reference to any business transaction between the assessee and the sister concerns, the......
October 17, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - TP Adjustment - it is a debatable issue whether reimbursement of expenses qualifies as FTS and there are various decisions which have held that......
October 17, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Since there article 8 of the Indo Bhutan DTAA is more beneficial to the assessee, therefore the profits derived by the......
October 17, 2022 Case Laws Income Tax

Remuneration to partners u/s 40(b) - assessee has claimed deduction on account of remuneration paid to partners, even in respect of interest income on investment in FDRs....
October 17, 2022 Case Laws Income Tax

Deduction of expenditure from income taxable under the head "From Other Sources" - Car Lease rental income - A plain reading of section 57 (iii) of the Act would lead......
October 17, 2022 Case Laws Customs

Levy of Anti-dumping duty - valuation - acrylic fibre imported from United States of America, Thailand, and South Korea - Decision of Tribunal granting relief to the......
October 17, 2022 Case Laws Insolvency and Bankruptcy

Financial Creditors - The disbursal was made by CDR Lenders to the Corporate Debtor and the Appellant(s) were Personal Guarantors/ Corporate Guarantors to guarantee the.....
October 17, 2022 Case Laws Service Tax

Levy of Service Tax - Work Contract Services - The Mandi Samiti is required to establish markets to exercise superintendence and control over the sale and purchase of......
October 17, 2022 Case Laws Central Excise

Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in......
October 17, 2022 Case Laws VAT and Sales Tax

Maintainability of writ petition - availability of alternative remedy of appeal - In a tax matter when a statutory remedy of appeal is available, the High Court ought......
October 17, 2022 Case Laws Indian Laws

Smuggling - It is true that Section 54 of the Act raises a presumption and the burden shifts on the accused to explain as to how he came into possession of the......
October 17, 2022 Case Laws Indian Laws

Grant of Regular Bail - Grant of bail to the Respondent No.2/Accused only on the basis of parity shows that the impugned order passed by the High Court suffers from the.....
October 15, 2022 Case Laws Income Tax

Assessment u/s 153A/153C - The three conditions operate on a stand-alone basis, separated by the conjunction 'or', and not concurrently and the satisfaction or otherwise....
October 15, 2022 Case Laws Income Tax

MAT computation u/s 115JB - assessee has received excise refund and interest subsidy which have been claimed as capital receipts - But since a receipt is not in the......
October 15, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus share capital including share premium - The order of the CIT(A) is a non-speaking order. By simply reproducing the contents of the case laws......
October 15, 2022 Case Laws Income Tax

Validity of assessment/re-assessment u/s 153C - the satisfaction note prepared at the first stage by AO of the searched persons [DCIT-CC-2(1)] in respect of third party.....

1 ....28 29 30 313233 34 35 36........ 125

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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...

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