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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2001 to 2050 of 6237 Records

1 ....37 38 39 404142 43 44 45........ 125

October 14, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of......
October 14, 2021 Case Laws Income Tax

Maintainability of appeal in the name of a dead person - We deem it proper to restore the issue to the file of the CIT(A) with a direction to grant one more opportunity.....
October 14, 2021 Case Laws Customs

Jurisdiction - power of Additional Director General (DRI) to issue SCN - proper Officer - The Additional Director General, DRI, Ludhiana is not a proper Officer to issue....
October 14, 2021 Case Laws Companies Law

Oppression and Mismanagement - The appellants are critical of the Special Officer appointed by the learned National Company Law Tribunal (who was appointed to ensure......
October 14, 2021 Case Laws Service Tax

Refund of service tax paid as pre-deposit - duty paid under protest - The CA certificate is only a self serving document which cannot be considered as a conclusive proof....
October 14, 2021 Case Laws Central Excise

Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover,....
October 14, 2021 Case Laws Central Excise

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the......
October 14, 2021 Case Laws VAT and Sales Tax

Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable....
October 13, 2021 Case Laws GST

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days......
October 13, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - validity of reason to believe - during the scrutiny assessment, the case was discussed with the assessee on four dates,......
October 13, 2021 Case Laws Income Tax

Estimation of cost of extraction of ore - AO gravely erred in relying upon the valuation report submitted by a Registered Valuer while assessing the income of the......
October 13, 2021 Case Laws Income Tax

Correct head of income - lease income received by the assessee - the income earned by the assessee by constructing the shopping mall and letting out the same by......
October 13, 2021 Case Laws Income Tax

Disallowance u/s.36(1)(ii) of interest expenditure on loans availed - assessee has made advance loans to directors and sister concerns - without any application of mind,....
October 13, 2021 Case Laws Income Tax

Transfer pricing - international transactions - Determination of the nature of services availed by the assessee - We observe that the rendition of services by Nalco, USA....
October 13, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained cash credit u/s. 68 - Once, the substantial question of law on the quantum proceedings is admitted by the Hon'ble High Court, the......
October 13, 2021 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments made by the assessee above ₹ 20,000/- in a single day - when old ornaments are sold in dire need then why an unknown person....
October 13, 2021 Case Laws Customs

Detention of detenue - Smuggling of goods/abetting the smuggling of goods - seizure of gold - Though we are conscious of the fact that the period of detention would come....
October 13, 2021 Case Laws Customs

Seeking permission to mutilate the imported goods - Waste Paper – White Wet Strength Waste - section 24 of Customs Act - There shall be a direction to the respondents to....
October 13, 2021 Case Laws Customs

Valuation of imported goods - Glass Chaton of various varieties - rejection of declared value - enhancement of value based on NIDB data - The order is set aside and......
October 13, 2021 Case Laws Service Tax

Denial of CENVAT Credit with penalty - suppression of facts or not - The material on record does not indicate that the respondent-Bank has indulged in any one of the......
October 13, 2021 Case Laws Service Tax

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the......
October 13, 2021 Case Laws Central Excise

Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),......
October 13, 2021 Case Laws Central Excise

Classification of goods - Nimbooz - fruit pulp or fruit juice based drinks - ‘Nimbooz’ would be classifiable under CETH 2202 10 20 of the First Schedule to the Central......
October 13, 2021 Case Laws Indian Laws

Jurisdiction - power of National Green Tribunal (NGT) to exercise Suo Motu jurisdiction - The NGT, with the distinct role envisaged for it, can hardly afford to remain a....
October 13, 2021 Case Laws Indian Laws

Professional and/or other misconduct - Chartered Accountant (CA) - Where the Council has found any member of the Institute to be guilty of misconduct, it is required......
October 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - rebuttal of statutory presumption u/s 139 - earlier transaction had been settled by repayment i.....
October 12, 2021 Case Laws GST

Manner of pre-deposit - To be made in cash or by debiting the electronic credit ledger (ECRL)/ ITC - The Court is unable to find any error having been committed by the......
October 12, 2021 Case Laws GST

Attachment of Bank Accounts of petitioner - The power conferred upon an authority under Section 83 is substantial and with great power comes great responsibility. The......
October 12, 2021 Case Laws GST

Benefit of exemption from GST - e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ - The......
October 12, 2021 Case Laws GST

Exemption from GST - Godown Rent collected from the CCI - CCI has purchased raw cotton from farmers in the primary market and then processed it in ginning mills on job......
October 12, 2021 Case Laws Income Tax

Validity of re-assessment notice issued under the erstwhile section147/148 after 1.4.2001 without following the mandate of new section 148A - In absence of any specific.....
October 12, 2021 Case Laws Income Tax

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is....
October 12, 2021 Case Laws Income Tax

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that......
October 12, 2021 Case Laws Income Tax

Whether the paper company is engaged in any tax evasion? - Income Tax Act has been amended by incorporating the provisions of PoEM, GAAR for bringing such transactions......
October 12, 2021 Case Laws Income Tax

MAT - Deduction for provision of bad and doubtful debts while computing book profits u/s.115JB - There is absolutely no quarrel that the case does not fall under Clause.....
October 12, 2021 Case Laws Income Tax

Validity of reopening of assessment - validity of approval from a superior authority - when 151(2) of the Act mandates that sanction to be taken for issuance of notice......
October 12, 2021 Case Laws Income Tax

Accrual of income / Undisclosed income - Nature of advance money received - The amount so received is only for carrying out the development work in terms of the......
October 12, 2021 Case Laws Income Tax

Addition u/s. 68 - allegation of accommodation entries taken by assessee - initial burden to prove - once the initial burden is discharged by the assessee the burden......
October 12, 2021 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) incurred on money borrowed & invested for purchase of office premises - the interest has been rightly claimed as business......
October 12, 2021 Case Laws Income Tax

Disallowance on account of expenses incurred on corporate social responsibility - Both the lower authorities have disallowed the expenses only on the ground that......
October 12, 2021 Case Laws Money Laundering

Seeking grant of Anticipatory Bail - Money Laundering - In the instant cases, grant of anticipatory bail at the stage of investigation may frustrate the investigating......
October 12, 2021 Case Laws Service Tax

Refund claim - Applicability of time limitation on refund of service tax - assessee paid service tax on the LPC inadvertently - Indisputably, the exemption notification.....
October 12, 2021 Case Laws Service Tax

Demand of service tax - Valuation - Inclusion of TDS portion of the royalty paid to the foreign company - On the plain reading of Section 67 with Rule 7 of Service Tax......
October 12, 2021 Case Laws Service Tax

Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in......
October 12, 2021 Case Laws Central Excise

Recovery of refunded earlier, deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess - erroneous refund or not - under the facts.....
October 12, 2021 Case Laws Central Excise

CENVAT Credit - provision made in the books of accounts on account of Non-Moving Inventory, without reducing (writing down) the value of inventory - Rule 3(5B) of Cenvat....
October 12, 2021 Case Laws Indian Laws

Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -......
October 11, 2021 Case Laws GST

True owner of goods which have been seized - Section 129(3) of the UP GST Act, 2017 - While the Revenue Counsel would contend that the goods are not traceable to a......
October 11, 2021 Case Laws GST

Cancellation of registration of the petitioner - The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so,....
October 11, 2021 Case Laws Income Tax

Exemption u/s 10 (23C) (iiiad) denied - clubbing the voluntary contributions received by the appellant Society with the receipts of the educational institution -......

1 ....37 38 39 404142 43 44 45........ 125

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: section129(1)(b) of Rajasthan GST ACT

F: Issuance of show cause notice by the additional Director General, Dire...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

F: Interest u/s 50 of CGST Act 2017

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST