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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2101 to 2150 of 6237 Records

1 ....39 40 41 424344 45 46 47........ 125

October 8, 2021 Case Laws Customs

Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain....
October 8, 2021 Case Laws Customs

Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the......
October 8, 2021 Case Laws Service Tax

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because......
October 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - Proclamation for person absconding - reason to believe - It is apparent that the impugned orders suffer from the vice of non-application of mind and....
October 7, 2021 Case Laws GST

Levy of GST - GST to be paid on Management Fee/Administrative charges only or otherwise complete billing amount - employer portion of EPF & ESl amount of the bill are......
October 7, 2021 Case Laws GST

Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has....
October 7, 2021 Case Laws GST

Admissibility of input tax credit (ITC) - items intended to be supplied by the applicant at a nominal rate under promotional scheme - the applicant intends to provide......
October 7, 2021 Case Laws GST

Classification of supply - supply of cooking gas through pipeline from the gas banks installed at the project premises - the applicant is providing facility and property....
October 7, 2021 Case Laws GST

Classification of supply of services - different vocational education courses - educational institutions or not - Online and offline printing of Pre-Examination items......
October 7, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - the case of the department appears to be that office value is nothing but the value of the goods indicated in the transport.....
October 7, 2021 Case Laws VAT and Sales Tax

Scope of "dealer" as per section 2(15) of the TNVAT Act, 2006 - NBFC - sale of repossessed vehicle on behalf of the defaulter by the Petitioner/Appellant - liability of.....
October 7, 2021 Case Laws Customs

Seeking release of imported consignment - 63 Metric Tons of Waste Paper-Old Book' - In the considered opinion of this Court, in view of the peculiar facts and......
October 7, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied.......
October 7, 2021 Case Laws Service Tax

Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer......
October 7, 2021 Case Laws Customs

Customs Broker License - levy of penalty - the violation, in the background of this case does not attract such harsh punishment of revocation of license or forfeiture of....
October 7, 2021 Case Laws Income Tax

Assessment u/s 153A - Need for recording satisfaction - It may be relevant to note that in response to the aforesaid notices, the petitioner has already filed revised......
October 7, 2021 Case Laws Income Tax

Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether.....
October 7, 2021 Case Laws Income Tax

Assessment u/s 153A - Assessment for AY 2006-07 was already completed prior to the date of search and having not abated, the scope of proceedings u/s.153A of the Act had....
October 7, 2021 Case Laws Income Tax

Addition on account of alleged on-money - Applicability of section 50C - The assessee has duly discharged the onus of proving that the sale consideration as actually......
October 7, 2021 Case Laws Income Tax

TP Adjustment - Addition of interest expenses - These clauses in the loan agreement are nothing but eye-wash as the appellant company is the holding company of the......
October 7, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - Suo-moto declaration of undisclosed assets located outside India under section 59 of the Black Money (Undisclosed Foreign Income and......
October 7, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO has not even made minimum exercise for ascertaining the unsecured loans accepted during the year, under consideration......
October 7, 2021 Case Laws Income Tax

Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before......
October 6, 2021 Case Laws GST

Revocation of cancellation of registration of petitioner - preventive measure has been taken by the LPO to prevent future fraud or to prevent from recurrence for such......
October 6, 2021 Case Laws Customs

Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - It is necessary to record that the learned counsel for writ petitioner....
October 6, 2021 Case Laws GST

Seeking grant of Bail - irregular availment and passing of bogus Input Tax Credit (ITC) on the strength of those fake invoices - The Petitioner is said to have been......
October 6, 2021 Case Laws Customs

Seeking grant of anticipatory bail - summons issued u/s 108 of the Customs Act - as per the law promulgated by the Apex Court the Summons under Section 108 of the Custom....
October 6, 2021 Case Laws Customs

Classification of imported goods - Zircon Sand Bulk (Zirconium Ore) - Only on the fact that the goods have undergone processes of cleaning, washing and drying, it cannot....
October 6, 2021 Case Laws Indian Laws

Scope of the Arbitration - Denial of pendente lite interest on the award amount - if the contract contains a specific clause which expressly bars payment of interest,......
October 6, 2021 Case Laws Indian Laws

Claim of share from the partnership firm - Right of legal heirs after the demise of three original partners - rejection of the plaint on the ground that the plaint does.....
October 6, 2021 Case Laws Income Tax

Validity of Notice of demand while stay order is in operation - differnt periods - This Court had taken only a prima facie view and passed an interim order of stay. That....
October 6, 2021 Case Laws Income Tax

MAT Computation u/s 115JB - Revisions proceedings u/s 263 - CIT directed the AO to make certain additions to book profit u/s 115JB - What we find is in the order passed.....
October 6, 2021 Case Laws Income Tax

Claim of depreciation - Payment of non-compete fee - Whether non-compete fees is an intangible asset of any other business or commercial rights of similar nature as per.....
October 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - retention money for the completed projects - As pointed out that the assessee has been consistently following the same method of......
October 6, 2021 Case Laws Income Tax

Revised computation v/s revised return of income- Rectified computation of income submitted during the course of assessment proceedings - CBDT Circular states that......
October 6, 2021 Case Laws Income Tax

Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as....
October 6, 2021 Case Laws Income Tax

Recovery of tax dues of the Company from Directors - Applicability of section 179 to public limited company - In the light of the language in which Section 179 of IT Act....
October 6, 2021 Case Laws Service Tax

Validity of order of settlement commission whereas service tax liability has been settled at a certain sum with interest and penalty - petitioner discharged service tax.....
October 6, 2021 Case Laws Central Excise

Classification of goods - Autoclave - Glass bead Sterilizer - Steam Clave - Hot Air Sterilizer - While the Central Excise Tariff has only Rules of Interpretation, the......
October 6, 2021 Case Laws Service Tax

Demand of service tax on ross-border transactions - place of provision of services - The saddling of demand on the one manifest aspect of service transactions, viz.,......
October 6, 2021 Case Laws Income Tax

Unexplained cash credit u/s. 68 - Onus to prove - By observing that the assessee in the present case, has been able to discharge the initial burden to establish the......
October 6, 2021 Case Laws Income Tax

Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision.....
October 6, 2021 Case Laws Income Tax

TDS u/s 195 - addition u/s 40(a)(i) - Since, there was clear law by the decision of Hon'ble Supreme Court, the assessee has made payment without deducting tax at source.....
October 5, 2021 Case Laws GST

Classification of goods - rate of tax - Aluminium Composite Panel / sheet - the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. - The rate of tax on......
October 5, 2021 Case Laws GST

Grant of default bail - alleged violation of Central Goods and Service Tax Act, 2017 - The GST officers are not the police officers, therefore, they are not required to.....
October 5, 2021 Case Laws Customs

Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its....
October 5, 2021 Case Laws Service Tax

Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that......
October 5, 2021 Case Laws Indian Laws

Recovery of suit amount on the basis of promissory note - Money Suit - legally enforceable debt or not - If the suit transaction falls within the scope of a debt relief.....
October 5, 2021 Case Laws Customs

Advance License scheme - Invocation of Bank Guarantee - failure to achieve export obligation - waiver of statutory interest - A combined reading of clauses 4.28 (i),......
October 5, 2021 Case Laws Customs

Interest on refund - The contention of the respondent-importer that even if the application was defective, the same at the most may amount irregularity and hence, the......

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