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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1251 to 1300 of 6291 Records

1 ....22 23 24 252627 28 29 30........ 126

November 23, 2022 Case Laws Service Tax

Classification of Works Contract service -original work - Had the authorities below gone through each and every work order and the annexure mentioning the scope of work.....
November 23, 2022 Case Laws Service Tax

Refund of service tax deposited under mistake of law - doctrine of unjust enrichment - it is held that under the facts and circumstances as the appellant have deposited.....
November 23, 2022 Case Laws Central Excise

Extended period of limitation - there is no failure and/or willful suppression of any fact of the transaction by the Appellant, having entered and recorded the......
November 23, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - provision for slow/non-moving inventory made - Admittedly, revenue have not been able to identify the details of inventory or asset, for......
November 23, 2022 Case Laws Central Excise

Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer.....
November 23, 2022 Case Laws VAT and Sales Tax

Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II....
November 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is held that the witnesses examined by one party cannot be allowed to be examined on behalf of the opposite party at its instance. Learned......
November 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Value Added Tax paid by assessee and claimed as deduction u/s.37 r.w.s. 43B or u/s 40(a)(iib) - scope of amended provisions of section......
November 22, 2022 Case Laws Income Tax

Allowable business expenses - commission paid by assessee to his daughter-in-law - in the absence of any evidence to the effect of actual rendering of services and work.....
November 22, 2022 Case Laws Income Tax

Restoration of deemed withdrawal of appeal - Declaration filed by the assessee u/s. 4(1) of the Direct Tax Vivad Se Vishwas Act, 2020 found as false - the Revenue cannot....
November 22, 2022 Case Laws Income Tax

Corporate Social Responsibility (CSR) expenses - Allowable business expenses u/s 37 - it is clearly seen that there is an obligation on the respondent/assessee to fulfil....
November 22, 2022 Case Laws Income Tax

TP Adjustment - adjustment on account of AMP expenditure - We are unable to accept the said contention of the learned counsel for the Revenue that since the Assessee......
November 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe at the stage of re-opening - there has been application of mind while granting the approval under Section 151 of the.....
November 22, 2022 Case Laws Income Tax

Understatement of income on account of sale of energy - change in method of accounting of sales realization - if action of Ld. A.O and the Ld. CIT(A) in adding on......
November 22, 2022 Case Laws Income Tax

Revision u/s 263 - Since the two properties referred by Ld. PCIT belonged to the partnership firm, the profit on sale of those properties cannot be assessed in the hands....
November 22, 2022 Case Laws Income Tax

Unexplained money u/s 69A - Reliance on dumb document found from the premise of third party - CIT(A) has rightly observed that the assessee cannot claim the seized......
November 22, 2022 Case Laws Income Tax

Deduction u/s. 80IE - Claim denied as the return of income filed by the assessee was belated - Since the assessee has filed belated return, the claim of deduction under.....
November 22, 2022 Case Laws Income Tax

Rectification of mistake u/s 254 - the aspect of ownership of the property in joint names which was the subject matter for making the addition as per the stamp valuation....
November 22, 2022 Case Laws Income Tax

Addition u/s.68 - unexplained gifts received - When the provisions of Section 68 of the Act per se could not be made applicable, as no receipt of money was available......
November 22, 2022 Case Laws Income Tax

TDS u/s 194A - Addition u/s 40(a(ia) - TDS on factoring charges - In the nature of interest or not - The transaction entered into by the assessee is with M/s SBI Global.....
November 22, 2022 Case Laws Income Tax

Addition u/s. 28(iv) - waiver of loan - value of benefit arising from business of the assessee - the assessee has received loan from certain parties for the purpose of......
November 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - income declared duty survey - voluntary delcaration or not - it is not a case wherein a disclosure was voluntarily made, indeed the assessee......
November 22, 2022 Case Laws Income Tax

Nature of expenses - Disallowance of software expenditure by treating it as capital in nature - The assessee renders software development services and therefore the use.....
November 22, 2022 Case Laws Customs

Classification of imported gold coins - restricted / prohibited goods - gold coins are such articles of gold which are in the form of coin, but being the coins of non......
November 22, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Appointment of RP on suggestion of Creditor instead of nomination of RP by the Board - There are no substance in the submissions of Learned Counsel for the......
November 22, 2022 Case Laws Insolvency and Bankruptcy

Institution of prosecution against the ex-directors of the Corporate Debtor u/s of IBC, 2016 - suspended board - allegation of non-cooperation - There is also no finding....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - discriminatory plan - Farmers were given 100% of the dues whereas the Appellant has given only 1% of the dues - there is no embargo for....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Decree Holder - Financial Creditor - the debt in this case arising out of a decree, is a Financial Debt. - Section 3(11) of the Code defines debt as....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - financial debt - interest of three quarters which accrued and became payable as a debt - the application filed under Section 7 of the Code could be.....
November 22, 2022 Case Laws Insolvency and Bankruptcy

Admission of claims by Liquidator - Respondent Nos. 2 to 6 are not getting any double benefit on the other hand they are loosing part of the claim even after admission......
November 22, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application u/s 12A of IBC - Commercial wisdom of COC - Appellant who was representing the Corporate Debtor and has submitted the Settlement......
November 22, 2022 Case Laws Service Tax

Extended period of limitation - scope of SCN - the appellant was to provide competent operating staff to operate the JCB. Further, the JCB was to be operated as per the.....
November 22, 2022 Case Laws Service Tax

Extended period of limitation - As regards the remaining amount, the appellant had submitted that since the appellant is a big concern and receiving so many different......
November 22, 2022 Case Laws Service Tax

Valuation of services - Authorized Service Station - inclusion of price of spare parts and lubricants where during the provision of Authorized Service Station Services,.....
November 22, 2022 Case Laws Service Tax

Levy of service tax - declared service or not - to refrain from an act or tolerate an act - The element of service being provided was never a fact of the present case.......
November 22, 2022 Case Laws Central Excise

Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing....
November 22, 2022 Case Laws Central Excise

Levy of penalty - The intimation was sent vide letter dated 31.12.2015 i.e. even prior the clearance of the goods. The question of evasion of duty does not at all arises....
November 22, 2022 Case Laws Indian Laws

Principles of res judicata - Whether the G.P.A. holder (also an advocate) of the plaintiff can be permitted to act like a counsel and cross-examine the witnesses? -......
November 21, 2022 Case Laws Income Tax

Exemption u/s.11 - Denial of exemption audit report in form 10B was not furnished along with the return of income - audit report was filed by the assessee before the......
November 21, 2022 Case Laws Income Tax

Nature of receipt - Agriculture income - sale of tea bushes and receipt received on account of sale of trees as business income of the assessee - the action of the lower....
November 21, 2022 Case Laws Income Tax

Disallowance of loss on sale of shares being stock in trade - The transaction in question, since was not related to the business activity of the assessee, therefore, the....
November 21, 2022 Case Laws Income Tax

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any......
November 21, 2022 Case Laws GST

Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective......
November 21, 2022 Case Laws Income Tax

Penalty u/s 271AAA - declaration of undisclosed income - voluntary or not - CIT(A) confirmed the levy of penalty - income was declared in the ITR post search but not u/s....
November 21, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - As against the interest income as per Form 26AS, the assessee has accounted for the same at less in the P&L account and there is under......
November 21, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reason to believe - AO had sufficient material to form a prima facie belief that the assessee has engaged in creating bogus....
November 21, 2022 Case Laws Income Tax

Estimation of income from the business of plying of buses - The deposit of the specified bank notes is about 5% of the total turnover of the assessee. When the AO......
November 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - Addition u/s.68 - unsecured loans obtained - the nexus between the alleged material, i.e. the investigation report.....
November 21, 2022 Case Laws Customs

Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily......
November 21, 2022 Case Laws Customs

Revocation of Customs Broker License - there is not even an assertion by the Revenue that on the day the Shipping Bills were filed the exporters did not exist at the......

1 ....22 23 24 252627 28 29 30........ 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

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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 ...