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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 1951 to 2000 of 6237 Records

1 ....36 37 38 394041 42 43 44........ 125

October 19, 2021 Case Laws VAT and Sales Tax

Levy of entertainment tax - charges collected from students by the petitioner for utilizing facilites of MARENA - In the present case also we are dealing with an......
October 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - locus standi to file the complaint under Section 138 of NI Act - Since complainant specifically pleaded in the complaint that he is proprietor of......
October 18, 2021 Case Laws Income Tax

Validity of assessment u/s 144 r.w.s. 144B - As argued assessment order is an exact reproduction of the draft assessment order except one sentence which has been added......
October 18, 2021 Case Laws Income Tax

Assessment u/s 153A - the concluded assessments cannot be interfered unless there is incriminating material discovered from the seized documents belonging or pertaining.....
October 18, 2021 Case Laws Income Tax

Disallowance of depreciation - no business activity was carried out by the assessee company - The use of individual asset for the purpose of business may be examined......
October 18, 2021 Case Laws Income Tax

Taxability of write back of 'Non-Plan Government Loans' claiming the same to be capital receipts not chargeable to income-tax - it could not be said that the assessee......
October 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowing claim of weighted deduction of 175% under section 35(l)(ii) on the ground that donation receipt is not submitted -......
October 18, 2021 Case Laws Income Tax

Loss arising from Inventory write off - disallowance of shortage in the value of inventory - shortfall in inventory - the assessee has engaged the services of a leading.....
October 18, 2021 Case Laws Income Tax

Exemption u/s 11 - Denial of exemption as assessee is into providing buses on hire for excursion, wedding, pilgrimage etc., to general public and charges for such......
October 18, 2021 Case Laws Income Tax

Disallowance u/s 37 (1) on account of 'job charges' - onus to prove - Disallowance of 10% of the expenses - Having accepted the books of accounts, disallowing 10% of the....
October 18, 2021 Case Laws Income Tax

Nature of receipt - money received by the assessee for issue of shares but the shares could not be issued due to contravention of FEMA guidelines - AO treated the same......
October 18, 2021 Case Laws Income Tax

Addition on account of inflation of purchases - suppliers were not maintaining the stock register and their books of accounts were rejected at the time of assessment......
October 18, 2021 Case Laws Customs

Valuation of imported goods - related party transaction - rejection of declared value - failure of the appellant to submit evidence of identical/contemporary imports -......
October 18, 2021 Case Laws Customs

Absolute confiscation - import of Peas (Pisum Satvium) including Yellow Peas, Green Peas, Dun Peas and Kaspa Peas - restricted item or not - The Hon'ble Supreme Court in....
October 18, 2021 Case Laws Customs

Revocation of Customs Broker License - Forfeiture of security deposit - levy of penalty - mis-declaration on part of the Exporter - violation of the provisions of......
October 18, 2021 Case Laws Customs

Revocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural......
October 18, 2021 Case Laws Insolvency and Bankruptcy

Admissibility of application filed under CIRP during pendency of the proceeding of SARFAESI Act, 2002 - extension of period of limitation as per section 18 of Limitation....
October 18, 2021 Case Laws Service Tax

Refund of unutilized CENVAT Credit - rejection on the ground that the appellant did not debit the amount of refund claimed at the time of fling the refund claim - the......
October 18, 2021 Case Laws Service Tax

Levy of service tax - service to financial institutions in relation to selling of their loan products to their customers - taxability of commission - It is abundantly......
October 18, 2021 Case Laws Indian Laws

Removal of names of the petitioners from the list of wilful defaulters - This Court is of the view that the names of the writ petitioners cannot be removed from the list....
October 16, 2021 Case Laws Income Tax

Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to......
October 16, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loan - Very fairly, the learned Senior counsel has submitted that, specifically that chance of personal hearing, though was not asked by the.....
October 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of conditions as envisaged as per provisions of Section 151 - in the present case, the conditions U/s 151 of the Act for......
October 16, 2021 Case Laws Income Tax

Appeal before the CIT(A) against the draft order - It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an......
October 16, 2021 Case Laws Income Tax

Rate of tax u/s 115A - Incorrect tax rate applied by the assessing officer on the income offered by the assessee - if strict and literal interpretation of a statutory......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - The power of the Commissioner under Section 263 of the Act is in the nature of supervisory jurisdiction. This power is granted to correct an......
October 16, 2021 Case Laws Income Tax

Exemption u/s 10(10D) on the maturity value of the Keyman Insurance Policy - Assessee received the amount on maturity of Keyman Insurance Policy after coming into effect....
October 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on information of investigation wing - Bogus purchases - two well known entry operators of the country provided bogus......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Even if we agrees to the contention of the Ld. A.R. of the assessee that Explanation 2(c ) below section 263(1) of the Act is not applicable......
October 16, 2021 Case Laws Income Tax

Revision u/s 263 - scope of limited scrutiny - PCIT has directed the AO to pass the assessment order afresh ignoring that when the case is selected for limited scrutiny,....
October 16, 2021 Case Laws Insolvency and Bankruptcy

Supersession of Board of Directors of respondent No.2 - appointment of the administrator further mentioning that respondent No.1 intends to shortly initiate the process.....
October 16, 2021 Case Laws Insolvency and Bankruptcy

CIRP process - security deposit and/or intercorporate deposit - Whether this ‘Security Deposit’ and the interest thereon would fall within the ambit of the definition of....
October 16, 2021 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - timeline prescribed in the liquidation proceedings or not - Since the objective of the IBC is to prefer resolution over liquidation and....
October 16, 2021 Case Laws Service Tax

SEZ units - refund of service tax paid on input services used in the authorized operations - rejection of claim on the ground that the refund claim is filed beyond the......
October 16, 2021 Case Laws Service Tax

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that......
October 16, 2021 Case Laws Service Tax

Classification of service - Franchise Service or not - one stop painting solution to the customers - When there is a specific clause in the agreement which bars the home....
October 16, 2021 Case Laws Central Excise

Benefit of Exemption - When the dyed yarn is made out of twisted yarn and the twisted yarn in turn is made out of duty paid or draw twisted yarn the dyed yarn is also to....
October 16, 2021 Case Laws Central Excise

Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -......
October 14, 2021 Case Laws GST

Refund of unutilized ITC - exports of goods which are having NIL rate of export duty - first proviso to section 54(3) of CGST/ SGST Act - The circular dated 20.09.2021,.....
October 14, 2021 Case Laws GST

Grant of default bail - constructive custody or not - The submission of the petitioner that the petitioner despite being on interim bail shall be treated in constructive....
October 14, 2021 Case Laws GST

Provisional attachments of property - Section 83 of CGST Act - None of the stipulations specified in the aforesaid judgment are evident in the orders impugned in this......
October 14, 2021 Case Laws GST

SEZ unit - Refund of unutilized Input Tax Credit - entity to seek a refund - On a combined reading of Section 54 and Rule 89, the restriction which has been read into......
October 14, 2021 Case Laws GST

Classification of services - Job-work or not - processing and conversion of Plain Polyester Film into processed All Types of Polyester films - the impugned services......
October 14, 2021 Case Laws GST

Exemption from payment of GST - various activities performed by the applicant - activity in relation to any function entrusted to a Panchayat under article 243G of the......
October 14, 2021 Case Laws GST

Classification of goods - rate of GST - HSN code - Turbilatex C-reactive protein (CRP) infinite - HbA1c infinite - The subject goods are covered under Schedule II Serial....
October 14, 2021 Case Laws GST

Classification of services - Job Work - rendering of premium CED Coating, Powder Coating and metal finishing coating services - The activity of the Applicant fits the......
October 14, 2021 Case Laws GST

Valuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - deductions available under Section 15 of the CGST Act do not......
October 14, 2021 Case Laws GST

Exemption from GST - amount received from the customers claiming the benefit of PMAY scheme - Applicability of Notification No. 01/2018 of central tax (rate) - Yes the......
October 14, 2021 Case Laws Income Tax

Undisclosed income - addition on the basis of amount reflected in Form No.26AS - No dispute with regard to the fact that the AO taxed the entire difference of receipts -....
October 14, 2021 Case Laws Income Tax

TP Adjustment - risk based assessment and selection of comparable - The glaring fallacy in the approach of the TPO lies on the fact that he has adopted FOB cost of goods....

1 ....36 37 38 394041 42 43 44........ 125

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

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

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