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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1301 to 1350 of 6291 Records

1 ....23 24 25 262728 29 30 31........ 126

November 21, 2022 Case Laws Companies Law

Initiation of multiple proceedings by ROC under section 206(4) of The Companies Act, 2013 - the provisions for inspection, inquiry and investigation are distinct from......
November 21, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP for realisation of interest due - The interest clause in the invoices cannot be treated as an agreement between the parties for claiming interest and.....
November 21, 2022 Case Laws Money Laundering

Money Laundering - generation of proceeds of crime - predicate offence - Simply labeling pure civil disputes with “moneylaundering” or “an Economic Offence” itself......
November 21, 2022 Case Laws Indian Laws

Validity of e-auction sale - property sold by Bank against recovery of default loan - HC set aside the auction - The finding returned by the Tribunal was well reasoned......
November 19, 2022 Case Laws GST

Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has......
November 19, 2022 Case Laws GST

Levy of GST - agricultural produce - seeds received, processed, packed and returned by the Applicant, as job worker - Had the activities of the applicant are only......
November 19, 2022 Case Laws GST

Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses,......
November 19, 2022 Case Laws Income Tax

Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability -.....
November 19, 2022 Case Laws Income Tax

Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile......
November 19, 2022 Case Laws Income Tax

Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution......
November 19, 2022 Case Laws Income Tax

Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his....
November 19, 2022 Case Laws Income Tax

Addition u/s 68 - bogus accommodation entry - There is no presumption that the people having smaller income cannot make small savings. Moreover, there is no linkage on......
November 19, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - treating capital expenditure as revenue expenditure in the absence of any revenue recognition - t the assessee demonstrated that it had acted......
November 19, 2022 Case Laws Income Tax

Speculative loss - trading transactions on NSEL platform - For the purpose of carrying out transaction with NSEL they use to keep 3.5% of the value of the transaction as....
November 19, 2022 Case Laws Income Tax

Deduction u/s 80P - interest income received from parking its surplus funds with Co-operative Bank - interest would be eligible for claim of deduction under section......
November 19, 2022 Case Laws Income Tax

Deduction u/s. 80IC - belated return filled - if deemed fit, the assessee can still approach the Board for consideration of its case and if the Board finds merit in the.....
November 19, 2022 Case Laws Income Tax

Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the......
November 19, 2022 Case Laws Income Tax

TDS u/s 194A - interest paid to consumers on security deposit - Disallowance u/s. 40(a)(ia) ignoring the fact that average interest is merely Rs. 84/- per consumer and......
November 19, 2022 Case Laws Customs

Maintainability of petition - availability of alternate remedy - Classification of imported goods - Glucometer - As the Tribunal has already expressed its views in an......
November 19, 2022 Case Laws Customs

Export promotion schemes - forge/fake DEPB licences/scrips - There is no provision to transfer the benefit of any exemption either under the policy or any notification......
November 19, 2022 Case Laws Customs

Seeking release of declared goods - Misdeclaration of imported goods - The appellant’s prayer for interim relief by releasing only the quantity of goods actually......
November 19, 2022 Case Laws Insolvency and Bankruptcy

Recovery of Fee payable to Resolution Professional from the Income Tax Department and the Excise and Taxation Department of state - Appellants (revenue authorities)......
November 19, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of CoC rejecting the claim - Seeking to release the lawful dues of the Applicant and credit/make payment of TDS - Related party - Applicants had......
November 19, 2022 Case Laws Service Tax

Reversal of proportionate CENVAT Credit - when the appellant have categorically agree for the reversal of Cenvat credit by way of opting for option provided under......
November 19, 2022 Case Laws Central Excise

Seeking refund of amount paid under threat or duress in pursuance of an investigation - Though the original issuance of the show-cause notice may be in terms of the......
November 19, 2022 Case Laws Central Excise

Refund of amount of interest in addition to amount of duty estimated under SVLDR Scheme - it becomes abundantly clear that amount in question of Rs.17,38,023/- was to be....
November 19, 2022 Case Laws Central Excise

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same.....
November 19, 2022 Case Laws Indian Laws

Auction of secured property by the Bank - Period of limitation under SARFAESI Act - It is required to be noted that the suit was for damages/compensation, with respect......
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of director of a company u/s 141 of NI Act - prosecution u/s 138 of NI Act without the company being arraigned as an accused -......
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - compounding of offence - Since in the case at hand, it is not in dispute that after passing of judgment dated 15.03.2022, parties have entered into.....
November 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - validity of signature on the cheques - rebuttal of presumption - The accused is a bank employee. If really he issued the cheques in order to repay......
November 19, 2022 Case Laws Income Tax

Exemption from tax - disability pension - Defence Forces Personnel / Indian Air Force - assessee had taken pre-mature retirement at his own request, before disability -.....
November 18, 2022 Case Laws GST

Seeking grant of Regular Bail - intent to evade tax / gst - cyclic transactions was tracked in Business Analytics and Fraud Analysis module BIFA - Though non issuance of....
November 18, 2022 Case Laws GST

Validity of summary notices and summary orders - Admittedly, the petitioners in the respective applications have been denied of principle of natural justice. In view of.....
November 18, 2022 Case Laws GST

Cancellation of GST registration of petitioner - dispute over unpartitioned property and of the business concern - The proper course was to leave the concerned authority....
November 18, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(i) - payment made to International Freight Forwarding Agents (related companies) - those foreign companies are independent legal......
November 18, 2022 Case Laws Income Tax

PE in India - employees visiting India prior to the date of contract - scope of Article 5(2)(g) of India Cyprus Treaty - As per ITAT threshold period of twelve months......
November 18, 2022 Case Laws Income Tax

Validity of E-Assessment u/s 147 read with Section 144B - The petitioners permitted the authorities to proceed under Section 147 by responding to the notice. It is only.....
November 18, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure to re-invest the capital gains for the purpose of claiming Section 54 deduction - DR could hardly rebut the clinching settled legal......
November 18, 2022 Case Laws Income Tax

Assessment of trust - Deduction claimed under Chapter VI-A / Section 80G/80GGA r.w.s. 35AC in respect of donation paid to eligible trusts - application for rectification....
November 18, 2022 Case Laws Income Tax

Disallowance of Commission Expenses - prior period expenditure - due to poor sales performance, security was forfeited and adjusted - on request the same restored and......
November 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus purchases - not only there existed new information with the AO from the credible sources, but also he had applied his mind and......
November 18, 2022 Case Laws Income Tax

Assessment of trust - unexplained investment - Merely because the building was used by assessee-trust without consideration that cannot be said to be, in any way, any......
November 18, 2022 Case Laws Customs

Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of......
November 18, 2022 Case Laws Companies Law

Oppression and mismanagement - the Applicants are seeking entirely new reliefs and the said reliefs are in the nature of fresh cause of action and completely out of the.....
November 18, 2022 Case Laws Insolvency and Bankruptcy

Application for withdrawal of IBC - Section 12A of I&B Code - Once the CIRP proceedings initiated and the Committee of Creditors constituted, the Adjudicating Authority.....
November 18, 2022 Case Laws Service Tax

Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put......
November 18, 2022 Case Laws Service Tax

Refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit - Since the Commissioner (Appeals) has agreed that the appellant is eligible to avail......
November 18, 2022 Case Laws Central Excise

Restoration of appeal - The Tribunal became Functus officio once a final order has passed and there is no scope for restoring an appeal thereafter - there are no......
November 18, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - The waste and scrap are not manufactured goods whether they are generated at the premises of the principal manufacturer or at the premises of....

1 ....23 24 25 262728 29 30 31........ 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 ...