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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1351 to 1400 of 6291 Records

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November 18, 2022 Case Laws Central Excise

Refund of excise duty - pre and post GST era - duty paid on clearance of goods prior to 1.7.2017 and such goods had been returned by the buyer as defective after......
November 17, 2022 Notifications DGFT

Export of Red Sanders wood by Forest Environment & Climate Change Department, Government of Odisha - Extension of time to finalize the modalities for export - Notification
November 17, 2022 Circulars DGFT

Relief in Average Export Obligation - All Regional Offices are requested to re-fix the Annual average export obligation for EPCG Authorizations for the year 2021-22 - Circular
November 17, 2022 Case Laws GST

Classification of supply - works contract - pure supply of goods or pure supply of services or composite supply of goods and services - activity of operation and......
November 17, 2022 Case Laws Income Tax

TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus.....
November 17, 2022 Case Laws Income Tax

Allowable business expenditure/commercial expediency - Considering that the expenditure was in the nature of moneys advanced to the subsidiaries, it cannot be said that.....
November 17, 2022 Case Laws Income Tax

Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the....
November 17, 2022 Case Laws Income Tax

Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed......
November 17, 2022 Case Laws Income Tax

TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by......
November 17, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - levying late-fee u/s 234E which was not leviable for period prior to 01.06.2015 - We find that it is not a case of revenue that the......
November 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - advance gross receipt and the interest receipt - The decision of the AO to allow / accept the advance fees as current liability cannot be......
November 17, 2022 Case Laws Income Tax

Nature of expenditure - interest expenses - revenue or capital expenditure - whether the interest expenditure is required to be added to the cost of work in progress in.....
November 17, 2022 Case Laws Customs

Prosecution proceedings - Import of goods without valid license - import of ball bearings (restricted items) instead of spare parts of Road Rollers - Necessary sanction.....
November 17, 2022 Case Laws Customs

Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the.....
November 17, 2022 Case Laws Customs

Valuation of imported goods - polished marble slab - the enhanced value once settled and duty having been paid accordingly without protest, importer is estopped from......
November 17, 2022 Case Laws Companies Law

Winding up of company - Payment of remuneration to the liquidator - The Tribunal mainly considered the provisions of IBBI (Liquidation Process) Regulations, 2016 as......
November 17, 2022 Case Laws Companies Law

Maintainability of appeal - Appeal against the consent order - Oppression and Mismanagement - consent order cannot be assailed in appeal - If the Appellant is of the......
November 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial creditors - The ‘Event of Default’ declared by the Respondent IDBI Bank has not been declared in accordance with the Inter-se Agreement......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular Bail - Scheduled offence - The petitioner is a practicing advocate, in that circumstance, the liability of the petitioner for further......
November 17, 2022 Case Laws Money Laundering

Seeking grant of Regular bail - Money Laundering - embezzlement of government fund - the petitioner is a senior I.A.S officer of the State of Jharkhand. In the......
November 17, 2022 Case Laws Service Tax

Rejection of Refund claim - export of services - Rule 5 of Cenvat Credit Rules - there cannot be any more debit in the cenvat credit register on or after 01.07.2017 due.....
November 17, 2022 Case Laws Central Excise

CENVAT Credit - valid documents or not - input service distribution - ISD registration is a procedural requirement, therefore, even if there is a lapse of non-obtaining.....
November 17, 2022 Case Laws Indian Laws

Exemption from payment of additional toll under the New Industrial Policy, 2004 and package of incentives for development of industries in Jammu & Kashmir - the......
November 17, 2022 Case Laws Indian Laws

Forfeiture of properties of the first respondent - COFEPOSA - properties and the illegal earnings - The notice proceeds on the footing that once the relationship between....
November 16, 2022 Notifications GST

Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification
November 16, 2022 Circulars DGFT

Allocation of quantity 5841 MT (raw/refined) Sugar by EU for export from India under TRQ for the year 2022-23 & allocation of quantity 8606 MTRV raw cane sugar by USA......
November 16, 2022 Circulars GST - States

Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No.......
November 16, 2022 Circulars GST - States

Clarification on refund related issues - refund of unutilized input tax credit in cases where credit is accumulated on account of rate of tax of inputs being higher than....
November 16, 2022 Case Laws GST

Refund claim of un-utilized Input Tax Credit (ITC) - Export - Intermediary Services or not - place of provision of services - A bare perusal of the recitals and relevant....
November 16, 2022 Case Laws GST

Right to file appeal - aggrieved person - Though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the......
November 16, 2022 Case Laws Income Tax

Assessment u/s 153A - incriminating material is found during search under Section 132 or not? - the issue does not arise for consideration unless it can be demonstrated.....
November 16, 2022 Case Laws Income Tax

Offence u/s 276C(2) r/w 278B - Wilful attempt to evade tax, etc - Conduct of the petitioners itself would indicate that it was a case of delayed payment of tax or......
November 16, 2022 Case Laws Income Tax

Levy of penalty u/s 271B - default u/s 44AB - failure to get accounts get audited - Contradictory stand of the appellant when he contended that due to seizure of books......
November 16, 2022 Case Laws Income Tax

Disallowance of depreciation on lease hold land claimed u/s 32(1)(ii) - “right to mine” and the “surface right” falls within the definition of intangible assets as......
November 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of.....
November 16, 2022 Case Laws Income Tax

Expenses as claimed u/s. 57(iii) - old dues not payable shown as Income from other sources - If the advance was taken from a Person who is now expired as per submissions....
November 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Bogus LTCG - Penny stock purchases - He merely makes general reference to the investigation report of the Department stating to have contained.....
November 16, 2022 Case Laws Income Tax

Addition u/s 28(iv) - salary paid to expatriates - there cannot be a benefit accruing to the Korean company when the Indian PE of the assessee company does not reimburse....
November 16, 2022 Case Laws Income Tax

Income from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - assessee has deducted TDS on rent inclusive of service tax......
November 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of income u/s 44AD - addition made on credit summation made by the assessee - revenue had not come out with clear case of suppression.....
November 16, 2022 Case Laws Income Tax

Unexplained cash deposits during demonetization period u/s 69A - The cash deposited in the bank by the assessee during the demonetization period was out of the cash......
November 16, 2022 Case Laws Customs

Maintainability of appeal before the HC or SC - territorial jurisdiction - the dispute also is with respect to breach of condition of notification which may ultimately......
November 16, 2022 Case Laws Customs

Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal......
November 16, 2022 Case Laws Customs

Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded......
November 16, 2022 Case Laws Insolvency and Bankruptcy

Recovery of past dues of Maharashtra State Electricity Distribution Company Limited (MSEDCL) - There is a completely unexplained failure on MSEDCL’s part to lodge its......
November 16, 2022 Case Laws Companies Law

Seeking restoration of name of the Company in the Register of the Companies - shell Company - Section 252(1) of the Companies Act, 2013 - Order of NCLT rejecting the......
November 16, 2022 Case Laws Service Tax

SVLDRS - This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the....
November 16, 2022 Case Laws Service Tax

Classification of services - canteen services with the factory - outdoor catering services - On plain reading of entry 19A in the Notification dated 22.10.2013 it......
November 16, 2022 Case Laws Service Tax

CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain......
November 16, 2022 Case Laws Central Excise

Levy of Excise Duty - all types of scraps sold by the appellant value of which is reflecting in the balance sheet - It is clear that the appellant have cleared the scrap....

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

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