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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1201 to 1250 of 6291 Records

1 ....21 22 23 242526 27 28 29........ 126

November 25, 2022 Case Laws Income Tax

Depreciation claimed on UPS - @ 60% OR 15% - UPS and printer are integral part of computer and computer software and are eligible for higher depreciation of 60%, but not....
November 25, 2022 Case Laws Income Tax

Unexplained cash Deposits in bank account - AO and CIT(A) have proceeded purely on assumption and surmises that cash withdrawn was not available to the Assessee on......
November 25, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - the transaction has never been examined by the assessing officer. No enquiry has been conducted relating to the alleged sum......
November 25, 2022 Case Laws Income Tax

TDS u/s 194I - CAM charges paid - There is no reason to distinguish between the nature of two payments made by the lessee to the lessor if lessor keeps rent to himself......
November 25, 2022 Case Laws Income Tax

TP Adjustment - delayed receivables from AE - re-characterizing the delay in receipt of receivables as unsecured loan, the AO computed interest by applying rate of 4.33%....
November 25, 2022 Case Laws Income Tax

Exemption u/s. 11 - prior assessment years which are pending before the AO - when there is no registration u/s. 12A of the Act for the year under consideration, the......
November 25, 2022 Case Laws Customs

Provisional release of imported cargo of betel nut product - detention-cum-demurrage waiver certificate - Respondents are directed to consider the application of the......
November 25, 2022 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Or duty paid/debited by using the Merchandise Export from India Scheme (MEIS) Scrips - If.....
November 25, 2022 Case Laws Customs

Levy of penalty of IEC code holder and middleman - Allowing third party to use its IEC code - Bonafide Belief - Misdeclaration of imported goods by third party - There......
November 25, 2022 Case Laws Customs

Exemption from Establishment Charges from the Custodians - there is dispute that all the four respondents have been appointed/ notified as ‘Custodians’ well before the......
November 25, 2022 Case Laws Customs

Non-Levy of antidumping duty (ADD) - Maintainability of appeal before the Tribunal - section 9C of the Tariff Act provides for an appeal to the Tribunal if the Central......
November 25, 2022 Case Laws Customs

Non-Levy of antidumping duty (ADD) - injury to domestic industry - Recommendation made by the designated authority - articles exported by the exporters or producers to......
November 25, 2022 Case Laws Service Tax

SVLDRS - rectification / modification in the order to reject the application - In any event the details which have been referred to in the remarks column of rectified......
November 25, 2022 Case Laws Service Tax

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of......
November 25, 2022 Case Laws Central Excise

CENVAT Credit - capital goods used in the factory (Power Plant of KMCL) meant for another company/assessee (NINL) for manufacture of final products which are different......
November 25, 2022 Case Laws Central Excise

Refund of accumulated Credit - transition to GST regime - the appellant is entitled to refund under the provisions of Section 142(3) of CGST Act, which provides that......
November 25, 2022 Case Laws Central Excise

Refund claim of excess Central Excise duty paid - Effective date of notification - the Notification were not offered for sale by the Directorate of Publicity and were......
November 24, 2022 Case Laws GST

Cancellation of registration of petitioner - petitioner herein is ready to furnish all the necessary information, but, in view of cancellation order, the petitioner is......
November 24, 2022 Case Laws Income Tax

Long term capital gain - sale of land - Legal owner of asset/property - CIT(A) and the AO has rightly concluded that when GPA was executed, clearly proves that the......
November 24, 2022 Case Laws Income Tax

Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for......
November 24, 2022 Case Laws Income Tax

Levy of interest u/s 201(1A) - delayed remittance of TDS deducted - delay in remitting the amounts deducted as TDS arose only on account of the fact that the Officer in.....
November 24, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - Applying the said doctrine, we have no hesitation to hold that the transaction of purchase and sale of shares of SRK Industries under......
November 24, 2022 Case Laws Income Tax

Assessment framed u/s. 153C/263/143(3) - Such satisfaction note along with seized material is passed over to the ld. AO of ‘other person’. Thereafter, the ld.AO of the......
November 24, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - The set off of the impugned loss against the assessee’s other income without reference to s. 43(5) is clearly a mistake apparent from.....
November 24, 2022 Case Laws Income Tax

Disallowance with respect to expenditure on ESOP u/s 37 - the expenditure in question is wholly and exclusively for the purpose of the business of the assessee and the......
November 24, 2022 Case Laws Income Tax

Addition u/s 68 in respect of jewellery - It is not in dispute that what is received as gift is only jewellery. Hence, what is received is only gift in kind.......
November 24, 2022 Case Laws Income Tax

Condonation of Delay of 402 days - We note that the assessee is a District Central Co-op. Bank, managed by highly qualified officers and well trained professionals in......
November 24, 2022 Case Laws Customs

Levy of IGST on gods imported under EPCG Scheme - Period between 1.7.2017 to 12.7.2017 - the amendment to Notification No.16/2015-Cus dated 1st April 2015 was......
November 24, 2022 Case Laws Customs

100% EOU - Seeking the SHIS (Status Holder Incentive Scrip) - status holder is entitled to a Duty Credit Scrip @ 1% of FOB value of exports - the Respondent cannot take.....
November 24, 2022 Case Laws Companies Law

Transfer of shares before liquidation - company in liquidation was ordered to be wound up - The validation of which is sought, have been entered into being fully......
November 24, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Related party - Appellant being ‘related party’ cannot be part of the CoC - present is not a case where IRP has reviewed its decision - there is no error in the......
November 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking review of the order - adverse remarks against the applicant - Applicant suppressed material facts and misguided the members of CoC to achieve the desired......
November 24, 2022 Case Laws Insolvency and Bankruptcy

Valuation of Land - Liquidation proceedings - Issue attained finality - Appellant sought fresh valuation - Appellant has filed this Appeal only to delay the proceedings,....
November 24, 2022 Case Laws Central Excise

Retraction of statements relied upon - The departmental investigating agencies as well as the Adjudicating Authorities have not yet started observing compliance of......
November 24, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,......
November 24, 2022 Case Laws Central Excise

CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the....
November 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - object underlying Section 138 of the Act is to promote and inculcate faith in the efficacy of banking system and to create an atmosphere of faith......
November 23, 2022 Act Rules Companies Law

The registered valuer can follow either of the valuation standards as specified not the both - (a) internationally accepted valuation standards or (b) valuation......
November 23, 2022 Act Rules Companies Law

Eligibility for registered valuers - "not ineligible" took five years to become "not eligible" - Rule 3(2)(c) of the Companies (Registered Valuers and Valuation) Rules, 2017
November 23, 2022 Case Laws Income Tax

Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same......
November 23, 2022 Case Laws Income Tax

Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular......
November 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - we could not made out any evidence of the assessee having explained the issue of 'prior period expenses' before the AO. Therefore, assessment......
November 23, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on the acquisition of the land made in cash u/s 40A(3) - the income having been held taxable under the head “income from business or....
November 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Scope of amendment to Section 2(15) - dominant object test - the aforesaid activities of the Appellant are directed towards the benefit of investors......
November 23, 2022 Case Laws Income Tax

Disallowance of donation paid by the assessee to school - how a school would block the business of the assessee on account of non-payment. If at all, this payment had......
November 23, 2022 Case Laws Income Tax

Disallowance of Commission paid to 13 persons for a single land deal - No material has been placed by assessee to controvert the findings of lower authorities - Additions confirmed - AT
November 23, 2022 Case Laws Customs

Levy of penalty - import of new/unused jewellery - there is absolutely no misdeclaration between the description and / or value declared in the Bill of Entry and the......
November 23, 2022 Case Laws Customs

Custodian of ICD - cost recovery charges of the custom staff - The Commissioner, under the impugned orders, did not revoke the approval of the custodianship nor was the.....
November 23, 2022 Case Laws Customs

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to......
November 23, 2022 Case Laws Insolvency and Bankruptcy

Attachment of immovable property - In forensic audit report it appears that it was noticed that fraud was committed by the appellant in getting the property registered......

1 ....21 22 23 242526 27 28 29........ 126

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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: Stock damaged in recent floods

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 ...

H: Building sale value can't determine depreciation; actual consideration...

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

A: No GST is applicable for the services provided by the Director under p...

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

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...