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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1851 to 1900 of 6237 Records

1 ....34 35 36 373839 40 41 42........ 125

October 26, 2021 Case Laws GST

Levy of GST - activity of disposal of developed plots of land to allottee members - If the applicant sells the land after developing by way of erecting a civil structure....
October 26, 2021 Case Laws Income Tax

Determining the income on mining activity - increase in expenditure of re-screening charges in the course of extraction of iron ore - the attempt made by the assessee to....
October 26, 2021 Case Laws Income Tax

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to......
October 26, 2021 Case Laws Income Tax

Transfer pricing adjustment made because of interest charged on delayed receivables - As before the TPO the assessee had furnished certain evidences including the bank......
October 26, 2021 Case Laws Income Tax

Exemption u/s.11 - Charitable activity u/s 2(15) - it is fairly settled legal position that it is the pre-dominant objective which would be relevant to examine the......
October 26, 2021 Case Laws Income Tax

Expense for obtaining special number for car - the orders of the authorities below are appropriate that expenditure for obtaining “fancy number for the car” is not at......
October 26, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) of the I.T. Act for non-deduction of TDS - the assessee had obtained and furnished the certificate of the CA of the broker wherein it has been....
October 26, 2021 Case Laws Insolvency and Bankruptcy

Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the......
October 26, 2021 Case Laws Central Excise

Excisable goods - even though the product in this case is marketable, it does not answer to the question of ‘excisable goods’ as, practically there can be no levy of......
October 26, 2021 Case Laws Central Excise

Activity amounting to manufacture or not - fixing of a lens in a spectacle frame - Post manufacture of the spectacle frames and lenses, the goods are sent separately to.....
October 26, 2021 Case Laws Central Excise

Rebate Claim - In the present case, the goods were removed for export on payment of Central Excise duty on 22-6-2017 (i.e. not earlier than six months from 1-7-2017) and....
October 26, 2021 Case Laws Indian Laws

It is very difficult to believe that PW13 who was not knowing the accused Nos.2 and 4 prior to the incident could identify them in the Court after lapse of 11 years.......
October 26, 2021 Case Laws Indian Laws

Dishonor of Cheques - legally enforceable debt or not - Rebuttal of presumption - The cheques pertain to these 4 cases, have been issued by the accused only to discharge....
October 25, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - availing input tax credit either using the invoices or bills or fraudulently availing such input tax credit without any invoice or......
October 25, 2021 Case Laws Income Tax

Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of......
October 25, 2021 Case Laws Income Tax

Speculative business / transaction - Disallowance of loss suffered by the assessee on account of ‘Sauda Settlement’ - There is complete opaqueness about the nature and......
October 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - genuineness of partnership deed - No contravention of s. 184 due to non- signing of the front pages of the partnership deed by the......
October 25, 2021 Case Laws Income Tax

Disallowance of expenditure in terms of section 37 of the Act on proportionate basis for diversion of the fund - When the loans have been disbursed in violation of the......
October 25, 2021 Case Laws Income Tax

Cancellation of registration u/s 12A - learned CIT (Exemptions) was not empowered to pass the order u/s 12A cancelling the registration granted to the assessee when the.....
October 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - the Ld. AO has absolutely changed his view which was formed initially and which was formed while concluding the......
October 25, 2021 Case Laws Income Tax

TDS u/s 195 - TDS on Admin and Network Support service charge - The revenue failed to consider the fact that the IT support services availed by the Assessee did not......
October 25, 2021 Case Laws Income Tax

Income accrued in India - Business Connection and Permanent Establishment - As the position of the profit/loss of the assessee is evident. After deduction of the......
October 25, 2021 Case Laws Income Tax

Unexplained investments - There is no positive and credible evidence brought on record by the revenue to establish the allegation of cash payment over and above the......
October 25, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits - Addition on account of loans received - it is clear that the onus required to be discharged with respect to identity,......
October 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - The order passed by the ld. Assessing Officer while completing the reassessment u/s 143(3) r.w. section 147, neither suggests that any such......
October 25, 2021 Case Laws Service Tax

SVLDRS - Rejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - In the present facts, it is found that the learned counsel for the......
October 25, 2021 Case Laws Indian Laws

Dishonor of Cheque - Principles of natural justice - The right to cross-examination is a part of right to fair trial, which, every person has in the spirit of the right.....
October 23, 2021 Case Laws GST

Seeking grant of permission to release the Truck - illegal transport of Gold Steef Cigarettes - tax evasion - GST Department has already initiated proceedings for......
October 23, 2021 Case Laws Income Tax

Disallowance of research and development expenses - the AO as well as the CIT (A) has disallowed the R & D claim made by the assessee mainly for the reason that no......
October 23, 2021 Case Laws Income Tax

Glitches and shortcomings in the computer programme and software - DGIT (Systems) states that in the event any Assessing Officer has an issue with the operation of the......
October 23, 2021 Case Laws Income Tax

Refund withheld u/s 241A - No reasons were assigned by the Officer concerned by referring to any materials that refund declared in case of the petitioner/assessee on......
October 23, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(i)(a) - Additions u/s 68 - For a reason recorded and accepted by all the authorities, the 5% of the expenditure booked against interest paid to......
October 23, 2021 Case Laws Income Tax

Levy of penalty u/s 271D - violation of the provisions of section 269SS - payment of construction expenses incurred in cash towards the purchase of construction material....
October 23, 2021 Case Laws Income Tax

Disallowance of depreciation on composite land and building - depreciation claimed by the assessee on account of office premises at India Habitat Centre - when it is......
October 23, 2021 Case Laws Income Tax

Disallowance of depreciation - A.O. was of the opinion that the home-theatre was not for the purpose of business - The stand taken by the assessee before the A.O. was......
October 23, 2021 Case Laws Income Tax

Disallowance of Employees share of ESI/PF paid belatedly as per the due dates laid down in the law - Whether the amendment to the provisions to section 43B and 36(1)(va)....
October 23, 2021 Case Laws Income Tax

Revision u/s 263 by PCIT - claim of deduction u/s 80P - When the rule of consistency has been applied by the ld AO, his order cannot be termed as erroneous without......
October 23, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - hawala transactions - it would be reasonable to sustain addition @ 10% of the amount of bogus purchases, being profit element......
October 23, 2021 Case Laws Customs

Export Promotion Capital Goods Scheme (EPCG Scheme) - authority calls upon the petitioner to produce various export documents to establish the discharge of export......
October 23, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of appeal before NCLAT - applicability of time limitation - A sleight of interpretation of procedural rules cannot be used to defeat the substantive......
October 23, 2021 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application filed under section 9 of IBC, 2016 by filing the FORM-FA which is not accepted - Since the CoC has been constituted by the IRP and the.....
October 23, 2021 Case Laws Service Tax

SVLDRS - Quantification of value of tax in relation to settlement of service tax arrears - Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the scheme itself......
October 23, 2021 Case Laws Central Excise

Process amounting to manufacture or not - duty paid cigarettes - affixing brand name, repacked in new pack - In the case in hand, it is an admitted fact on record that......
October 23, 2021 Case Laws VAT and Sales Tax

Input tax credit of VAT paid on the Mining Tippers (and its accessories) which were used in the activity of manufacture or production of iron ore - The Apex Court ruling....
October 22, 2021 Case Laws GST

Detention of goods alongwith conveyance - e-way bill could not be generated immediately - allegation also that the registration of the recipient was being shown as......
October 22, 2021 Case Laws Income Tax

Sworn statements used against the writ petitioner - request for cross-examination - If statements are not going to be used against the writ petitioner, it cannot be......
October 22, 2021 Case Laws Income Tax

Exemption u/s 11 - withdrawing/cancelling the registration u/s.12AA - loose papers found in search relied upon -Such loose sheets are not signed and author of such sheet....
October 22, 2021 Case Laws Income Tax

Transfer pricing adjustments - Location Savings and Imputation of mark-up on pass through costs - this intra-group services rendered by the assessee to the parent......
October 22, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - Provision to section 68 inserted w.e.f. 1.4.2013 requires the assessee to prove the source of source. This proviso shall......
October 22, 2021 Case Laws Income Tax

Capital gain computation - Addition under the provision of section 50C - At the time of hearing a question was put to the AR to provide the stamp duty value as......

1 ....34 35 36 373839 40 41 42........ 125

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