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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1751 to 1800 of 6237 Records

1 ....32 33 34 353637 38 39 40........ 125

October 4, 2022 Case Laws Income Tax

Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form.....
October 4, 2022 Case Laws Insolvency and Bankruptcy

Suspension of registration of the Resolution Professional (RP) - territorial jurisdiction to entertain the Writ Petition - Pursuant to the order of suspension, the......
October 4, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Whether the CoC and Adjudicating Authority discriminated the Operational Creditors from Financial Creditor - once the plan was approved by.....
October 4, 2022 Case Laws Central Excise

Levy of penalty - Applicability of ration of decision made in the case of co-noticee - in absence of the appeal by revenue against this order the order has acquired......
October 3, 2022 Case Laws GST

Cancellation of bail order - Violation of bail conditions - failure to appear before the Investigation officer - Google pin could not be dropped to the Investigating......
October 3, 2022 Case Laws Income Tax

Revision u/s 263 - In terms of Section 263 of the Act, the PCIT is empowered to invoke the power if, in his opinion, the assessment order is erroneous in so far as it is....
October 3, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - In the instant case, the validity of notice has to be adjudged on the basis of law as existing on the date of notice. The mandatory......
October 3, 2022 Case Laws Income Tax

Denial of exemption u/s 11 r.w.s. 2 (15) - It is no doubt true that the receipts from non-sporting activities earned by the assessee are covered under the proviso to......
October 3, 2022 Case Laws Income Tax

Undisclosed income u/s 68 and 69 - Tax liability u/s 115BBE - section 115BBE does not apply to the income, the source of which is business. - the undisclosed income......
October 3, 2022 Case Laws Income Tax

TDS Claimed but not reflected in 26AS - Assessee’s excess claim of TDS assuming that the less payment made by the clients are towards TDS may not be acceptable, however,....
October 3, 2022 Case Laws Income Tax

Disallowance of bad debt written off - assessee knowing to fact that its business going to discontinue from immediate subsequent year deliberately written off good......
October 3, 2022 Case Laws Income Tax

Correct head of income - gain on sale and purchase of shares - a transaction is not necessarily in the nature of trade because the purchase was made with the intention......
October 3, 2022 Case Laws Customs

Benefit of exemption - import of Colchicum (Saanjan) Grade 3 - origin of goods - The Bill of Lading cannot mention Afghanistan as the Port of Loading because that is not....
October 3, 2022 Case Laws Customs

Import of twine engine light weight Aircraft (Aircraft BRT) - Benefit of the exemption - nil rate of duty on import of aircraft for non-scheduled (passenger) services as....
October 3, 2022 Case Laws Customs

Re-import of jewellery exported for exhibition - Benefit of exemption - The admitted fact is that there being no sale in the transaction, neither the IGST is paid by the....
October 3, 2022 Case Laws Companies Law

Struck off name of the Company - defunct company. - HC upheld the order of RoC - Locus of the appellant seeking restoration of struck off name of the Company from the......
October 3, 2022 Case Laws Insolvency and Bankruptcy

The provisions of IBC will prevail over the provision of Indian Contract Act, thereby surety may take appropriate steps to claim as creditor to recover the amount he......
October 3, 2022 Case Laws Insolvency and Bankruptcy

Scope of NCLT Rules - fees mentioned in Rule 112 read with the definition clause 2(12) does not mention either CIRP costs or the fees to be paid to the IRP or RP. The......
October 3, 2022 Case Laws Service Tax

Extended period of limitation - The Appellant concealed the correct taxable amount with the service tax department, until the Departmental officers initiated an inquiry.....
October 3, 2022 Case Laws Central Excise

CENVAT Credit - inputs - Wash Oil and Sulphuric Acid which were used directly or indirectly, in or in relation to the manufacture of coal Gas - The manufacturing process....
October 3, 2022 Case Laws Central Excise

Scope of SCN - time limitation - It is a settled legal position that when the assessee was not put to notice with regard to the reasons basis which the demand is being......
October 3, 2022 Case Laws Indian Laws

Seeking grant of Regular Bail - failure to Final Report u/s 173 of the Code within sixty days - The respondent/CBI cannot take shelter of filing charge sheet in respect.....
October 1, 2022 Case Laws GST

Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of......
October 1, 2022 Case Laws GST

Pre-deposit before filing of an appeal - Utilisation of credit available only in the Electronic Cash Ledger - Since in the present petitions, the amounts payable are......
October 1, 2022 Case Laws GST

Maintainability of petition - appealable order or not - Levy of interest under Section 50 along with penalty under Section 122(2) of the Central Goods and Service Tax......
October 1, 2022 Case Laws Income Tax

Deduction u/s 43B - Section 43B of the Act does not speak about the electricity charges. Nowhere it is mentioned in the Section or proviso to it that unpaid electricity.....
October 1, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - order passed u/s 148A - It may be true that, the Petitioner would be having number of opportunities to explain his stand in....
October 1, 2022 Case Laws Income Tax

Levy of penalty u/s. 271B - failure to get his books audited and furnish Audit Report u/s. 44AB - Section 271B as extracted above further throws light on the legislative....
October 1, 2022 Case Laws Income Tax

Deemed income - Addition u/s 41(1) - cessation of liability - amount due to partnership firm - The said adjustment of transferring the loan into the capital is between......
October 1, 2022 Case Laws Income Tax

Deduction u/s 10B - ordinarily, what profit the assessee might have expected to arise - AO had not brought on record any material to demonstrate that the assessee......
October 1, 2022 Case Laws Customs

Onus and power of custodian - validity of auction of goods - seized goods - LED bulbs - cosmetic items - despite not obtaining the BIS certificate and NOC from the......
October 1, 2022 Case Laws Customs

Levy of penalty - mis-declaration of description of imported goods - Having found that the appellant had no intention, the Commissioner (Appeals) has still proceed to......
October 1, 2022 Case Laws Customs

Classification - used mild steel (MS) plates imported - demolition of six ‘petrochemical tanks’ in the United Kingdom by M/s GK Middle East FZC, Ajman - the eligibility.....
October 1, 2022 Case Laws VAT and Sales Tax

Reassessment of tax - the order of assessment, was not in existence on the date of issuing notice for reassessment under Section 22 (1) of the Act of 2005. Therefore,......
October 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - presumption of debt - when the complainant himself comes up with a document to establish the existing debt or liability, the question of raising......
October 30, 2021 Case Laws Income Tax

Recognition of TRUST - As can be seen from the definitions, the Trust created in terms of the deed of settlement is consistent with the requirements of both, the Indian.....
October 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It is settled law that the opinion of the Internal Audit party of the Income Tax Department cannot be recorded as information within......
October 30, 2021 Case Laws Income Tax

Addition of security charge reimbursed - Assessee failure to credit HV AC charges to P&L A/c - Having considered the breakup figures available in the P&L report and the.....
October 30, 2021 Case Laws Income Tax

Disallowance of excess depreciation on computer software - assessee had purchased software being operating system for Windows and claimed depreciation as per Rule 5 of......
October 30, 2021 Case Laws Income Tax

Disallowance of rental expenses - expenses relating to earlier year were not admissible - CIT(A) has incorrectly stated in his finding that assessee has only claimed the....
October 30, 2021 Case Laws Income Tax

Entitlement to interest u/s 244A - We find from perusal of provisions of section 244A of the Act that the said section does not draw any distinction between ‘tax’ and......
October 30, 2021 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - Statement of the assessee recorded during investigation leads to the irresistible conclusion that the assessee has not discharged his onus....
October 30, 2021 Case Laws Income Tax

Penalty proceedings u/s.271AAB - In this case, the assessee has admitted undisclosed income in the statement recorded u/s.132(4) of the Act and substantiates the manner.....
October 30, 2021 Case Laws Income Tax

Denial of carry forward of long term capital loss - When the he taxed the difference in amount under short term capital gain and also disallowed short term capital loss.....
October 30, 2021 Case Laws Income Tax

TDS u/s 194C - Disallowance u/s 40(a)(ia) being the amount of expenses claimed under the head testing charges on the reason that the assessee has not deducted tax on......
October 30, 2021 Case Laws Income Tax

Addition on account of lower yield of production compared to industrial average - estimation of income based on average yield across the business @ 89% - the yield......
October 30, 2021 Case Laws Income Tax

Assessment u/s 144A - Ex-parte order - due to some unavoidable circumstances, voluminous documents and paper book were not filed before the AO - AO is also directed to......
October 30, 2021 Case Laws Customs

Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal - In the present case, the......
October 30, 2021 Case Laws Customs

Seeking Relaxation for clearance of subject consignment on payment of necessary four times penalty charges for dispensing with the Phytosanitary Certificate - import of.....
October 30, 2021 Case Laws Customs

Seeking amendment in the bills of entry - excess duty payment by mistake - Had the Department considered the appellant’s request for amendment of its Bill of Entry then,....

1 ....32 33 34 353637 38 39 40........ 125

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

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

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

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