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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1451 to 1500 of 6291 Records

1 ....26 27 28 293031 32 33 34........ 126

November 12, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - the reasons recorded by the AO do not lead to the conclusion that the assessee and Biomatrix were associated......
November 12, 2022 Case Laws Income Tax

Default u/s 201(1) - Short deduction of TDS - Non-residents - transaction of sale of property - The assessee cannot be treated as assessee in default u/s 201(1) of the......
November 12, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on promotional activities - capital expenditure - 36(1)(xii) - When the notifying authority itself has mentioned that the assessee......
November 12, 2022 Case Laws Income Tax

Diversion of income by overriding Title - The assessee has acted as nodal or implementing agency for the schemes framed by GOI. Hence the amounts transferred to TDF/WDF.....
November 12, 2022 Case Laws Income Tax

Disallowance u/s. 40A(3) - expenses made in cash - Purchase of property as fixed assets - Notwithstanding that the assessee had purchased the aforesaid property in......
November 12, 2022 Case Laws Income Tax

TDS u/s 194C - payment to works contract - MoU reveals that the work carried out by the developer / contractor was as per the requirements of the assessee - Demand......
November 12, 2022 Case Laws Insolvency and Bankruptcy

Consideration of claim of appellant, after the resolution plan is approved - time limitation - It is well settled that the commercial wisdom of the Committee of......
November 12, 2022 Case Laws Service Tax

Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the......
November 12, 2022 Case Laws Service Tax

Demand of interest and penalty - reversal of CENVAT credit prior to issuance of SCN - Rule 14 of the Cenvat Credit Rules the provisions of which were amended to change......
November 12, 2022 Case Laws Central Excise

Interest for delay in sanction of refund of cenvat credit which was reversed in excess to the actual reversal - the appellants are entitled for the interest in the......
November 12, 2022 Case Laws Indian Laws

Illegal gratification - Prevention of corruption - appellant was working as an Assistant in the Income Tax office - Once the demand and acceptance is proved, presumption....
November 11, 2022 Case Laws GST

Levy of GST - share of sitting fees and other expenses paid by the applicant on the directions of the Arbitrators for an amount - the argument of the applicant that......
November 11, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The assessee had made full disclosure regarding the facts and circumstances in which the said amount was paid. It is obvious that the......
November 11, 2022 Case Laws Income Tax

Estimation of income - ITAT applied the progressive rate of estimated profit for 5 years from 10% to 25% - Assessee sought Net profit rate to the entire receipts both......
November 11, 2022 Case Laws Income Tax

Attachment of property - Challenge to notices u/s 281B - Though the parties would agree that there has been some extension of the orders passed originally, there is lack....
November 11, 2022 Case Laws Income Tax

Assessment u/s 153A - Validity of notice issued - the only pre-condition for issuance of the notice u/s 153A is the search itself. Thus unable to accept the argument of.....
November 11, 2022 Case Laws Income Tax

Penalty u/s 271AAA - undisclosed income - During the assessment proceedings, the assessee substantiated the manner in which the said income was derived through......
November 11, 2022 Case Laws Income Tax

Rectification u/s 154 of the Revision order passed u/s 263 by CIT - Period of limitation - There cannot be any occasion for rectification u/s. 154 of the Act for that......
November 11, 2022 Case Laws Income Tax

Deduction u/s. 54F - purchase of land with old structure that is to be demolished - What has been in effect and substance purchased in the instant case, as also......
November 11, 2022 Case Laws Income Tax

Addition u/s. 68 - unexplained share capital and premium - the assessee company concealed its own identity, address as well as the identity and address of its directors.....
November 11, 2022 Case Laws Income Tax

LTCG - sham transaction - Permitting such criminal acts by carelessly accepting the statements/surrenders made by unscrupulous brokers needs to be addressed consciously.....
November 11, 2022 Case Laws Income Tax

Addition on account of share application money received - With regards to the credit worthiness of the party, the respondent has submitted the books of accounts, return.....
November 11, 2022 Case Laws Customs

Seeking grant of bail - Smuggling - Gold bars - The relevant provisions of the Customs Act are intended to protect the fiscal and commercial interest of the nation. An......
November 11, 2022 Case Laws Customs

Violation of principles of natural justice - The hands of the adjudicating authority cannot be tied and shackled. If any error is committed by an adjudicating authority.....
November 11, 2022 Case Laws Customs

- Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We......
November 11, 2022 Case Laws Customs

Classification of Hard Disk Drives - The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the......
November 11, 2022 Case Laws Customs

Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or......
November 11, 2022 Case Laws Insolvency and Bankruptcy

Committee of Creditors - including the Appellant as member of CoC - The Adjudicating Authority has grossly erred in overlooking the fact that allowing membership of the.....
November 11, 2022 Case Laws Money Laundering

Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated.....
November 11, 2022 Case Laws Service Tax

Extended period of limitation - the genesis for issuing show-cause notice for extended period of limitation is from the very material on record before the authority -......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption - Although it is permitted in a case of such nature to raise a probable defence from the available materials in the......
November 11, 2022 Case Laws Indian Laws

Dishonor of Cheque - Direction to deposit 30% of composition amount in lieu of suspension of sentence imposed by learned trial Court - ven if original complaint is filed....
November 10, 2022 Case Laws GST

Refund of Input Tax Credit - tax on the export of eggs - nil rated commodity - petitioner had instead of opting for exports without payment of tax, had opted for the......
November 10, 2022 Case Laws GST

Refund of interest amount deposited - Scope of Section 50 - If such interpretation is accorded, the contention of the petitioner that the interest so levied against the.....
November 10, 2022 Case Laws GST

Eligibility to claim ITC - Inputs - GST / tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit.....
November 10, 2022 Case Laws GST

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and......
November 10, 2022 Case Laws Income Tax

Unaccounted cash - On-money received - Merely finding the name of the transaction in the excel sheet during the search cannot held the assessee responsible for cash......
November 10, 2022 Case Laws Income Tax

Unexplained Cash deposit during demonetization - Assessee is regular in filing his Return of Income for more than nine years and has already shown his books of accounts.....
November 10, 2022 Case Laws Income Tax

Rectification u/s 154 - Addition u/s 54 - sale of property - Merely there is an observation of the revenue audit party it is not a mistake apparent on record. - There......
November 10, 2022 Case Laws Income Tax

Unexplained cash deposits - conclusions have to be drawn on the basis of certain admitted facts and materials and not on the basis of presumption of facts Once nothing......
November 10, 2022 Case Laws Central Excise

Remission of Excise duty - rejection of the remission application on the ground that fire was avoidable and due to not taking proper care by the appellant - Be it of......
November 10, 2022 Case Laws Central Excise

Classification of goods - Folders for inserting certificates - The criteria being that all the printing or writing that is required to be done on the said cards is......
November 10, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - If the argument of the ld. AR is accepted then the supervisory authority of the Pr. Commissioner granted under the Act is hampered. Provisions.....
November 10, 2022 Case Laws Income Tax

Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced......
November 10, 2022 Case Laws Income Tax

Nature of expenditure - Allowable business expenditure or personal expenditure - education expenses of the daughter - With the logic advanced by assessee, every......
November 10, 2022 Case Laws Customs

Refund of excess duty paid - The appellant was denied relief before a higher forum by contending that Department intends to file an appeal. Even after accepting the......
November 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation proeedings - fraudulent transactions - The self–contained IBC in Sec.35(2) empowers the liquidator to take possession (custody) and control of all......
November 10, 2022 Case Laws Service Tax

Levy of service tax - Cost sharing agreement - group company associated enterprise - since the activities under taken under the cost sharing agreement do not amount to......
November 10, 2022 Case Laws Central Excise

Process amounting to manufacture - Green Houses - Revenue was of the view that 'greenhouses' are put up as elements to be assembled on site, and appellant was......
November 10, 2022 Case Laws VAT and Sales Tax

Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods....

1 ....26 27 28 293031 32 33 34........ 126

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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...