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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1901 to 1950 of 6237 Records

1 ....35 36 37 383940 41 42 43........ 125

October 22, 2021 Case Laws Income Tax

Credit of TDS - tds deducted on the interest income which accrued the investments offered to tax under the ‘Income Declaration Scheme 2016’ - If after the necessary......
October 22, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - In the present case, the entire amount in question was taken by the assessee-company on interest and since the interest on the said loan......
October 22, 2021 Case Laws Direct Taxes

Transfer of interest on FD to stranger - The Bank has not produced any instructions issued either by the petitioner or any other person authorised by the petitioner to......
October 22, 2021 Case Laws Customs

Territorial Jurisdiction - Transfer of appeal - seeking issuance of directions not to hear the appeal by the Technical member whose appointment was challenged by the......
October 22, 2021 Case Laws Companies Law

Freezing of Assets and ‘Bank Accounts’ of the Appellant - Opportunity of Hearing provided or not - principles of natural justice - NCLT is directed to pass necessary......
October 22, 2021 Case Laws Service Tax

Levy of service tax - Business Support services - The impugned order has confirmed the demand on the basis that the appellant provided ‘infrastructure support services’.....
October 22, 2021 Case Laws Central Excise

Principles of natural justice - legality and validity of ex-parte order - There is nothing to indicate as to how this affixing at company premise should be construed as.....
October 22, 2021 Case Laws Central Excise

Valuation - inclusion of value of software in the assessable value during clearances of telecom equipment or not - At the time of hearing, the Bench had directed the......
October 22, 2021 Case Laws VAT and Sales Tax

Levy of KST Act and KVAT Act on Liquor - right for disallowing the ITC claimed by the petitioner - There is no cavil with respect to the legal principle enunciated by......
October 22, 2021 Case Laws VAT and Sales Tax

Warrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - The reports of the revenue officials that, the defaulter is living in a highly financial.....
October 21, 2021 Case Laws GST

Validity of SCN - Jurisdiction to issue SCN - validity of proceeding initiated without service of FORM GST-ASMT-10 - Section 74 of the JGST Act, 2017 - although it has......
October 21, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - if the appellant is to be relegated to pursue the appellate remedy, all such findings needs to be vacated, otherwise it......
October 21, 2021 Case Laws Income Tax

Claim of deduction u/s 80P(2)(d) - interest income received from Co-operative Bank - In the present case even though the assessee’s claim of deduction under section......
October 21, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has claimed deduction u/s 80IB without allowing interest on capital and remuneration to the partners - the same officer has......
October 21, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between the stamp value and the purchase consideration - the AO made addition only on the basis of additional stamp duty. There......
October 21, 2021 Case Laws Income Tax

Exemption u/s 54 - no documentary evidence to substantiate the claim that any amount was invested for purchase of new residential house except a certificate of builder......
October 21, 2021 Case Laws Income Tax

TDS / Withholding tax u/s 195 - amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for......
October 21, 2021 Case Laws Customs

Levy of Penalty u/s 114 of the Customs Act, 1962 - Smuggling - prohibited goods or not - Export of Red Sander logs under cotton tufted floor mats- colour – The case of......
October 21, 2021 Case Laws Central Excise

Delay in sanction of interest on interest - Applicability of time limitation - whether the delay in sanction of interest on interest beyond the three months, comes......
October 21, 2021 Case Laws VAT and Sales Tax

Principles of natural justice - Assessment of escaped turnover - wrong availment of Input Tax Credit - The impugned order being is set aside solely on the ground that......
October 20, 2021 Case Laws GST

Rejection of application of the petitioner for refund - Writ petition filed instead of appeal before GST Tribunal - It needs no iteration that the Appellate Tribunal is.....
October 20, 2021 Case Laws GST

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule.....
October 20, 2021 Case Laws GST

Seeking grant of regular bail - registration on the basis of fake and forged documents - irregular availment and utilization of ITC - since the petitioner was not named.....
October 20, 2021 Case Laws GST

Detention of goods - adjudication of ownership of goods - The mandate of Section 130 will be defeated if the goods are not released to the person who holds the invoice......
October 20, 2021 Case Laws GST

Validity of Assessment order - works contractor - Direct respond to SCN not given, instead writing was sent to the Executive Engineer of Public Works Department and......
October 20, 2021 Case Laws GST

Seeking grant of Regular Bail - allegation is that firm got registered on the basis of forged and fabricated documents to avail of input tax credit - The offences being.....
October 20, 2021 Case Laws Income Tax

Reopening of assessment post annulling proceeding u/s 153C - The proceeding for re assessment were completed beyond the period of limitation as prescribed under Section.....
October 20, 2021 Case Laws Income Tax

Validity of the assessment framed u/s 147 - As the mandatory notice was not available in the records of the Revenue. Thus it can be inferred that the notice under......
October 20, 2021 Case Laws Income Tax

Validity of assessment initiated u/s.147/148 - Upon careful consideration we are of the opinion that we have already held that reopening in this case is not justified on....
October 20, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - estimated rate of profit applied on the turnover of the assessee - in the case on hand the Assessing Officer has only estimated the Gross....
October 20, 2021 Case Laws Customs

Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the......
October 20, 2021 Case Laws VAT and Sales Tax

Refusal to direct stay - When a litigant has a right to prefer a second appeal against an order passed by the first appellate authority, it would be wholly unjust to say....
October 20, 2021 Case Laws VAT and Sales Tax

Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the......
October 20, 2021 Case Laws VAT and Sales Tax

Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - In the process of interpretation or application, relevant......
October 19, 2021 Case Laws GST

Seeking grant of anticipatory bail - wrongful availment of Input Tax Credit - fake bills - There are provisions in the GGST Act that the registration of the firm can be.....
October 19, 2021 Case Laws GST

Validity of assessment order - The respondent had scrupulously followed Section 75(4) of the GST Act and it was only the appellant who chose not to avail the......
October 19, 2021 Case Laws GST

Maintainability of appeal - filing of TRAN-1 credit denied - permission to file revised Form GST TRAN-1 manually or otherwise to carry forward credit - Like cases should....
October 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the.....
October 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - no income under the head income from House Property has been offered by the assessee during the year under......
October 19, 2021 Case Laws Income Tax

Expenditure on account of freebies to medical professionals - deduction u/s 37(1) - It is an open secret, secret if it is, that all these freebies extended by the......
October 19, 2021 Case Laws Income Tax

Bogus LTCG - Violation of principles of natural justice - before making addition in the hands of assessee proper opportunity of cross examining and opportunity to reply.....
October 19, 2021 Case Laws Income Tax

Losses written off - ‘business loss’ or ‘capital loss - The present facts of the assessee’s case shows that the investment was made not for the purpose of expansion of......
October 19, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - lack of inquiry v/s inadequate inquiry - apparently from the records and as per the observations of the Ld. PR. CIT, coupled with the failure......
October 19, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - undisclosed income surrendered during the course of survey - Assessee cannot be held to have concealed or furnished the particulars of......
October 19, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - unexplained cash credit under section 68 - AO has verified the information submitted by the assessee based on the directions from co-ordinate......
October 19, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loan - unexplained cash credit - the assessee has discharged the primary onus by proving the identity of the creditor, genuineness of the......
October 19, 2021 Case Laws Income Tax

Penalty levied u/s 271 CA - violation of provisions of section 206C - tax collected at source is deposited, interest levied thereon have also been deposited and form......
October 19, 2021 Case Laws Customs

Illegal clearance of consignment - consignment was cleared manually without making any entry by the Customs Department - Taking note of the tardy, casual and......
October 19, 2021 Case Laws Customs

Applicability of precedent judgements - Refund of SAD - rejection on the ground of time limitation - Doctrine of precedence only mandates that it is the ratio in the......
October 19, 2021 Case Laws Service Tax

Rejection of declaration for Tax Relief under the provisions of Sabka Vikas [Legacy Dispute Resolution) Scheme, 2019 - mistake apparent on record or sufficient reasons......

1 ....35 36 37 383940 41 42 43........ 125

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F: Stock damaged in recent floods

F: GST on Solar Plant

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

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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: 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 ...

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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: 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

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