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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1551 to 1600 of 6291 Records

1 ....28 29 30 313233 34 35 36........ 126

November 7, 2022 Case Laws Income Tax

Nature of land sold - agricultural land - law does not prohibit in receiving the sale consideration by equity shares - The land sold by the assessee is an agricultural......
November 7, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Considering the fact that the transactions of the assessee with the said company are in the nature of current account transactions with......
November 7, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The nexus between formation of belief and material basis which such belief is formed is clearly absent in the instant case and......
November 7, 2022 Case Laws Income Tax

Nature of expenditure - assessee itself has capitalized in the financial statements to the expenditure incurred but the assessee has claimed it as a revenue expenditure.....
November 7, 2022 Case Laws Customs

Doctrine of promissory estoppel - Claiming benefit as per the old exim policy - new exim policy does not grant such benefit - when the new Exim Policy 1990-93 is held to....
November 7, 2022 Case Laws Customs

Import of insecticide for non-insecticidal purpose - Requirement to obtain an import permit - Once an import permit is issued by respondent no.3/CIB&RC, the petitioners.....
November 7, 2022 Case Laws Insolvency and Bankruptcy

CIRP - scope of interim moratorium - application to co-guarantors - the effect of the interim moratorium is only in respect of the debts of a particular debtor. By no......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Seeking expunging the remarks made against the Appellant (Advocate) - conflict of interest and collusion - No prohibition can be read in the statutory provision......
November 7, 2022 Case Laws Insolvency and Bankruptcy

Fraudulent initiation of insolvency proceedings by the Operational Creditor in collusion with the Corporate Debtor - When the date of default given by Operational......
November 7, 2022 Case Laws Service Tax

Classification of services - Supply of tangible goods service - Merely because a record of actual use of goods is kept it does not amounts to having effective control......
November 7, 2022 Case Laws Service Tax

Classification of services - manpower recruitment agency services or not - the rate contract provided in the work order clearly indicates that the amount shall be paid......
November 7, 2022 Case Laws Central Excise

Abatement of appeal - CIRP proceedings - refund of pre-deposit - In the instant case the Resolution Plan was approved by the learned NCLT - As the appeal has already......
November 7, 2022 Case Laws VAT and Sales Tax

Interpretation of “local area” - Levy of entry tax - The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption,......
November 7, 2022 Case Laws Indian Laws

Refusal to appoint an arbitrator and refer the dispute to the arbitrator - The dispute is with respect to the Share Subscription and Shareholders Agreement which is......
November 7, 2022 Case Laws Indian Laws

Scope of intermediary - delivery of laptop - Flipkart - The factum that the petitioner-Company is an intermediary providing merely access to Sellers/Buyers is not under.....
November 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt or not - it is highly improbable that when two persons are entering into a partnership, then a third person......
November 6, 2022 Case Laws GST

Input Tax Credit - applicant is under Marginal Scheme - there is no bar on the registered tax payer to claim input tax credit on input services and corresponding......
November 6, 2022 Case Laws GST

Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not......
November 6, 2022 Case Laws GST

Levy of GST - Applicability of RCM - manufacturer and supplier of exempted goods - Levy of tax or otherwise on a particular supply does not have a bearing on the......
November 6, 2022 Case Laws GST

Classification of supply - nature of supply - e-commerce operator - The supply happens independent of the applicant and the applicant is involved only in the......
November 6, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) or penalty u/s.271AAA - The provisions of Section 271AAA(3) of the Act specifically excludes the provisions of Section 271(1)(c) of the Act for the....
November 6, 2022 Case Laws Income Tax

Exemption u/s 11 - Clarification to the order [ 2022 (10) TMI 948 - SUPREME COURT] - Applicable retrospectively or not - The reference to application of the law declared....
November 6, 2022 Case Laws Income Tax

Compounding of offences u/s 279 - liberalisation of policy of the CBDT- applications for compounding of non-technical offences - imprisonment for less than 2 years was......
November 6, 2022 Case Laws Income Tax

Loss on obsolescence of stores - the assessee has made a provision towards obsolescence of stores - in the preceding paragraphs, provision cannot be allowed as an......
November 6, 2022 Case Laws Income Tax

Accrual of income - Addition of notional interest @ 10 % on deposit made - interest having neither been accrued to the assessee (as per specific terms of the Agreement......
November 6, 2022 Case Laws Income Tax

Assessment of trust/AOP - revocable trust - where a contribution is made in a manner that the contributors are entitled to recover their contributions over a specified......
November 6, 2022 Case Laws Income Tax

Unexplained money u/s. 69A - As pleaded that the amount lying with the parents of smaller amounts has also been deposited in the bank account of the assessee. Even......
November 6, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits of share capital and security premium - assessee has no plausible explanation to explain the source of alleged sum of share......
November 6, 2022 Case Laws Income Tax

Deduction u/s. 80IA - the assets developed/created are not pertaining to the assessee - In the instant case before us, as there is no change in the facts and the......
November 6, 2022 Case Laws Income Tax

Exemption u/s 10B - setting off of carried forward loss - Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the......
November 6, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Share premium received from foreign investor - Revenue ought not to have simply pushed the entire burden on to the assessee......
November 6, 2022 Case Laws Income Tax

Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A......
November 6, 2022 Case Laws Customs

Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty......
November 6, 2022 Case Laws Customs

Benefit of DEPB - The clarification given by the DGFT will prevail over the allegation made by the Customs Department - In view of the change of circumstances by way of.....
November 6, 2022 Case Laws Customs

Validity of detention order - malice in law - COFEPOSA - Inordinate and unexplained delay in passing of the impugned detention order - the detention order cannot be......
November 6, 2022 Case Laws Customs

Validity of detention order - COFEPOSA - supply of illegible RUDs - the failure and non-supply of legible copies of all RUDs despite of a request and representation made....
November 6, 2022 Case Laws Customs

Recovery of demand - It is noted that IBC proceedings are being initiated against many companies who are either appellant or respondent in the appeals pending before......
November 5, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of an independent director - In absence of any specific averments or allegations carving out a specific role attributable to......
November 4, 2022 Case Laws GST

Classification of goods - rate of tax - Food/food products or not - alcoholic liquor for human consumption - Since the manufacture by the petitioner relates to alcohol......
November 4, 2022 Case Laws GST

Levy of GST - Supply or not - liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning - The amount recoverable by the......
November 4, 2022 Case Laws GST

Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also......
November 4, 2022 Case Laws GST

Classification of supply - rate of GST - Composite supply - The activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities......
November 4, 2022 Case Laws GST

Classification of goods - Geomembranes - In view of technical uses of Geomembrane, Geomembrane passing the test of Section note XI( 1 )(g) to Section XI, Geomembrane......
November 4, 2022 Case Laws Income Tax

Addition u/s 68 - Assessee is not named in MOU, either as a party or as a witness. No cash was found or seized during the search conducted on the premises owned by the......
November 4, 2022 Case Laws Income Tax

Penalty levied by the AO u/s. 271AAB r.w.s. 274 - levy penalty of 30% on undisclosed income - the reasons given by the AO to levy 30% penalty on undisclosed income is......
November 4, 2022 Case Laws Income Tax

TP Adjustment - no merit in the adjustment made by the TPO/AO on account of outstanding receivables in respect of transaction pertaining to provision of IT and IT......
November 4, 2022 Case Laws Income Tax

Arm’s length price adjustment - CIT(A) held that observations of the TPO’s that averaging of cost of purchases was not permissible under CUP method is in contradiction......
November 4, 2022 Case Laws Income Tax

Exemption u/s 11 - assessee was in some way providing trainers alone and not using its own infrastructure to give any sort of training of workmanship at its premises and....
November 4, 2022 Case Laws Income Tax

Addition u/s 68 - If the assessee is unable to explain the alleged cash credit and consistent escaped, the provisions of section 68 of the Act are rightly invoked by......
November 4, 2022 Case Laws Income Tax

Rectification of the mistake committed in the return of income - Deduction of remuneration partner from the presumptive income - It is not the claim of the Department......

1 ....28 29 30 313233 34 35 36........ 126

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