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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2151 to 2200 of 6237 Records

1 ....40 41 42 434445 46 47 48........ 125

October 5, 2021 Case Laws GST HC

Court Allows Provisional Release of Confiscated Goods u/r 140(1) CGST 2017, Pending Final Appeal Outcome.
October 5, 2021 Case Laws Central Excise AT

Burden of Proof on Revenue: No Evidence of Clinker Manufacturing, No Duty Imposed Due to Limestone Shortage Presumptions.
October 5, 2021 Case Laws Income Tax HC

Court Rules Test Lab and Consultancy Income Not Commercial, Qualifies for Exemption Under Income Tax Act Sections 11 and 2(15.
October 5, 2021 Case Laws Income Tax HC

High Court Upholds ITAT Decision: PCIT's Order u/s 263 Deemed Unsustainable, No Misapplication Found.
October 5, 2021 Case Laws Income Tax HC

High Court Affirms ITAT: Business Expenses for Convenience and Profit Without New Assets Are Deductible.
October 5, 2021 Case Laws Income Tax AT

Penalty u/s 271G Deemed Unjustifiable for Diamond Industry Due to Practical Difficulties in Providing Transaction Details.
October 5, 2021 Case Laws Income Tax AT

Section 56 Additions on Share Allotment Deemed Unsustainable Due to Specific Case Circumstances and Anti-Abuse Measures.
October 5, 2021 Case Laws Income Tax AT

TDS Not Applicable on Bank Guarantee Commission Payments to RBI-Approved Banks; Classified as Bank Charges, Not Commission.
October 5, 2021 Case Laws Income Tax AT

Appellant's Liability Contested Under Black Money Act, 2015; Notice Deemed Premature Due to Prior Assessment.
October 4, 2021 Case Laws GST AAAR

GST Rate Classification for Works Contract on Mumbai-Ahmedabad High Speed Rail Project: Original Railway Works Confirmed.
October 4, 2021 Case Laws GST AAAR

Reduced 5% GST for Suppliers of Essential Marine Cables to Indian Navy Warships.
October 4, 2021 Case Laws GST AAAR

Plastic Liquid Dispensers Classified as General Use Parts, Subject to 18% GST Under Heading 3923.50 of Customs Tariff Act.
October 4, 2021 Case Laws GST AAAR

Cotton Grey Fabrics Classified Under Heading 5903 Despite Chapter 59 Exclusions, Supported by HSN Explanatory Notes.
October 4, 2021 Case Laws GST AAAR

Fly Ash Bricks with 60% Fly Ash Content Subject to 18% GST Rate Under Notification No.1/2017-Central Tax.
October 4, 2021 Case Laws GST AAAR

Rice Bran (22+Oil) Classified Under Chapter Heading 2302; Subject to 5% GST Rate.
October 4, 2021 Case Laws GST AAAR

IGST not applicable to direct international sales between non-taxable territories if goods don't enter India since Feb 1, 2019.
October 4, 2021 Case Laws GST AAAR

GST Ruling: Fuel Costs Must Be Included in Helicopter Rental Service Charges Under Valuation Rules.
October 4, 2021 Case Laws Income Tax HC

Ambiguity in "manufacture" definition u/s 10B post-2001 amendment; benefit of doubt favors revenue, not assessee.
October 4, 2021 Case Laws Income Tax AT

Interest Income from FDRs Classified as Business Income, Allowing Loss Set-Off: Commissioner of Income Tax (Appeals) Decision.
October 4, 2021 Case Laws Income Tax AT

Appellant Cleared of Bogus Fabric Purchase Allegations; Suppliers' Banking Practices Deemed Normal for Efficiency.
October 4, 2021 Case Laws Income Tax AT

Principal CIT Can't Revise u/s 147/143(3) for Unexamined Issues; Must Use Section 143(1) Instead.
October 4, 2021 Case Laws Income Tax AT

Retracted Statements Alone Insufficient for Additions u/ss 153A and 68 Without Supporting Evidence, Say Higher Authorities.
October 4, 2021 Case Laws Customs HC

High Court Supports DGFT: Petitioner Allowed to Re-Export Gold Dore Bars Despite Customs Objections Under Actual User License.
October 4, 2021 Case Laws Customs HC

Court Invalidates Detention Order Due to Delay; Petitioner to Be Released Immediately Over Smuggling Allegations.
October 4, 2021 Case Laws Customs HC

High Court Invalidates Orders Issued by Non-Proper Officers u/s 28(4) of Customs Act.
October 4, 2021 Case Laws Customs HC

Court Quashes Previous Summons, Orders Document Disclosure and Witness Cross-Examination, New Hearing Scheduled with August 19 Summons.
October 4, 2021 Case Laws Customs HC

Court Rules Education Cess as Part of Customs Duty; Petitioner Entitled to Refund of MEIS Scrip Deductions.
October 4, 2021 Case Laws Customs AT

Denial of EPCG Exemption Unfounded; Appellant Met Obligations, No Mandated Relaxation Required by FTP or Public Notice.
October 4, 2021 Case Laws Customs AT

Refund Denied: Customs Duty Not Refunded Due to Closed Transfer Bonds Between Vizag and Bheemli Export Unit.
October 4, 2021 Case Laws Insolvency and Bankruptcy SC

Financial Creditor Must Prove Default and Timeliness for Section 7 Application; Limitation Period Extended u/s 18.
October 4, 2021 Case Laws Service Tax AT

Rule 6: Service Provision for Cultural or Sporting Events is Where the Event Occurs, Not Where Telecasting Rights Are Sold.
October 4, 2021 Case Laws Service Tax AT

Authority Can't Reject Sales Turnover on Assumptions; Must Base Decisions on Evidence, Even in Best Judgment Assessments.
October 4, 2021 Case Laws Central Excise HC

Court Rules Section 11A Inapplicable for Erroneous Refund Recovery; Exemption Notification Misuse Alleged, Demand for Duty and Interest Dismissed.
October 4, 2021 Case Laws Central Excise AT

CENVAT Credit Valid Through Debit Note for CVD Paid on Imported Machines; Credit Granted Without Goods Receipt Dispute.
October 4, 2021 Case Laws Indian Laws HC

Independent Directors Not Liable for Cheque Dishonor Without Specific Role u/s 141(1.
October 4, 2021 Case Laws Income Tax HC

Court Upholds Search Validity; Petitioners' Admission Justifies Action u/s 132(1)(c) of Income Tax Act.
October 4, 2021 Case Laws Income Tax HC

Court Approves Return of TDS Deducted u/s 194A on Motor Insurance Award; Directs Release to Claimants.
October 4, 2021 Case Laws Income Tax HC

High Court Overturns Rejection of Application Under DTVSV Act 2020; Appeal Pending Status Misjudged.
October 4, 2021 Case Laws Income Tax HC

Reopening Assessment u/s 147 Challenged: No Non-Disclosure Found, Figures Present in Audited Accounts.
October 4, 2021 Case Laws Income Tax AT

Taxpayer's Cash Deposit Initially Unexplained, Later Recognized as Business Income u/s 44AF; Decision Overturned.
October 1, 2021 Case Laws GST AAAR

GST on Bio-Fertilizers: 5% Rate for Phosphate Solubilising and Potassium Mobilising Products Under Customs Tariff Act, Rule 3(b.
October 1, 2021 Case Laws GST AAAR

Zn EDTA and Fe EDTA classified under tariff heading 3824 due to essential characteristics, lacking specific headings in CTA, 1975.
October 1, 2021 Case Laws GST AAAR

Goods Classification Ruling: "Papad" Correctly Classified Under HSN Code CTH No. 19059040, Eligible for NIL GST Rate.
October 1, 2021 Case Laws GST AAAR

Mixed Flour for Indian Dishes Classified Under Chapter 2106; Attracts 18% GST Per Notification No. 1/2017.
October 1, 2021 Case Laws GST AAAR

Biomass Boilers and Agro Heaters Not Classified as 'Waste to Energy Plant'; Subject to 18% GST Rate, Rules AAAR.
October 1, 2021 Case Laws GST AAAR

Equipment Hire for Government Events Not Exempt from GST; Not Related to Panchayat/Municipality Functions per Article 243G/W.
October 1, 2021 Case Laws GST AAAR

Nirma University denied GST exemption; fails to qualify as "Governmental Authority" under Notification No. 12/2017-Central Tax criteria.
October 1, 2021 Case Laws GST AAAR

Bio Agricultural Products 'Rhyzomyx' and 'Rhizomyco' Classified Under Tariff Item 30029030, Subject to 12% GST Rate.
October 1, 2021 Case Laws GST HC

Assessment Order u/s 73 Invalidated for Violating Natural Justice and Rule 142 CG&ST Rules 2017 Procedures.
October 1, 2021 Case Laws Income Tax HC

VSV Act resolves 2015-16 tax dispute; no interest u/s 244A on excess payments towards disputed taxes.

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