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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1601 to 1650 of 6291 Records

1 ....29 30 31 323334 35 36 37........ 126

November 4, 2022 Case Laws Income Tax

TDS u/s 195 - Secondment charges and reimbursement - the reimbursement towards secondment charges and reimbursement of expenses are not liable for tax deduction u/s. 195....
November 4, 2022 Case Laws Income Tax

Non-granting of deduction in respect of depreciation u/s.32 - correction in the ITR - the CIT(A)’s claim that the assessee the assessee has filed a revised return......
November 4, 2022 Case Laws Income Tax

TP adjustment - DRP gave clear directions to the TPO to re-examine the inclusion of comparable - the jurisdictional AO has become functus officio once the final......
November 4, 2022 Case Laws Income Tax

MAT computation - Adjustments u/s 115JB - reduction of debenture redemption reserve - the liability, for the discharge of which the profits are being set aside, is in......
November 4, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii) - A.O has treated the shifting of flat as transfer and booked the difference in stamp duty valuation and the prices paid by the assessee as......
November 4, 2022 Case Laws Customs

Demand of customs duty - storage of goods outside the bonded warehouse - The letter of licence issuing authority also clearly state that Warehouse -2 situated on the......
November 4, 2022 Case Laws Customs

Valuation of imported goods - When goods are imported as baggage by a passenger, they are classified under Customs Tariff heading 98.03 regardless of what the individual....
November 4, 2022 Case Laws Companies Law

Rejection of the nomination of the writ petitioners for the directorship of the appellant under Section 160 of the Companies Act, 2013 by the appellant bank - the issue.....
November 4, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Fraudulent transactions - Transaction Auditor has admitted inability to comment on the transactions falling under Sections 43, 45 and 50 of IBC and in respect of.....
November 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - admission of debt - dishonouring of the three cheques with the comments “Account Closed” - While no date of default is mentioned in the promissory......
November 4, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor - decree holder come within the definition of Financial Creditor or not - The Adjudicating Authority has erred grossly by not considering that.....
November 4, 2022 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - predicate offence - When the petitioner has not disclosed about the investment, it is for the ED officials to find out any......
November 4, 2022 Case Laws Service Tax

Levy of service tax - Event Management services or not - respondent was conducting Cricket Matches as per the direction of BCCI - the subsidy received from BCCI was held....
November 4, 2022 Case Laws Service Tax

Rejection of refund of penalty deposited - applicability of principles of unjust enrichment - the provisions of unjust enrichment are not attracted as the burden of......
November 4, 2022 Case Laws Service Tax

Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was.....
November 4, 2022 Case Laws Central Excise

Suppression of facts or not - Extended period of limitation - The evidences on record do not show that the appellant had acted otherwise than in a bona fide manner - The....
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - sale on loan transaction - the Assesee has neither produced any contract nor the agreement to prove the contention that there was a loan......
November 4, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - Though the order contains a voluminous list of the details of the dealer's name and value of the goods, the concluding portion of the......
November 4, 2022 Case Laws Indian Laws

Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last.....
November 3, 2022 Case Laws GST

Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as......
November 3, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - manufacturing of Industrial Safety belt and Harness - The item industrial safety belt manufactured by the applicant......
November 3, 2022 Case Laws Income Tax

Validity of Reopening of assessment - The initial notices u/s 148 issued on 31st March, 2021 Section 151 of the Act as it stood prior to 1st April, 2021 would apply. In.....
November 3, 2022 Case Laws Income Tax

Exemption u/s 11 - On lifting the veil, it is clear as daylight that the modus operandi adopted by the Assessee Institutions and Trusts are with the twin objectives of......
November 3, 2022 Case Laws Income Tax

Deduction u/s 80P - there was a few-month delay in filing the ITR by the assessee and ITR was filed within due date permissible u/s 139(4) of the Act, in which the claim....
November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - levy of tax u/s. 115BBE - There is no scope for telescoping inasmuch as the cash receipt to the assessee, as inferred by us, arises in March, 2017,......
November 3, 2022 Case Laws Income Tax

Disallowance of making charges - If the making charges rate as determined by the Revenue at Rs.3/- per gram has to be considered, the aforesaid karigar’s net profit......
November 3, 2022 Case Laws Income Tax

Addition u/s. 68 - unexplained cash credits - though the assessee had duly substantiated the authenticity of the transactions of having received advances from 18 parties....
November 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Period of limitation - In the light of provisions of section 3(1)(a) of Relaxation Act, 2020 & notification dt. 31/12/2020 r.w. press release,.....
November 3, 2022 Case Laws Income Tax

Deduction u/s 80G - deductions are duplicate in nature - The non-obstinate clause does not impinge the powers of Assessing Officer to examine deductions claimed after......
November 3, 2022 Case Laws Customs

Validity of final assessment orders passed by the Customs authorities - violation of principles of natural justice - Since there is obvious violation of the principles......
November 3, 2022 Case Laws Customs

Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that....
November 3, 2022 Case Laws Customs

Levy of ADD - Classification of imported goods - FRP rods - The glass fibre is raw material and product in question is final product. Hence, undoubtedly both items are......
November 3, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay of 13 days in filing the Appeals - The present is a case where Appellant cannot be blamed for not applying the certified copy of the Order dated......
November 3, 2022 Case Laws Service Tax

Extended period of limitation - Short payment of Service Tax - The suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely......
November 3, 2022 Case Laws Central Excise

Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these......
November 3, 2022 Case Laws Central Excise

Restoration of appeal - SVLDRS - Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot......
November 3, 2022 Case Laws VAT and Sales Tax

Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act,....
November 3, 2022 Case Laws Indian Laws

Interpretation of statute - Overriding effect of provisions of MSMED Act, 2006 - A party who was not the “supplier” as per Section 2 (n) of the MSMED Act, 2006 on the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - modification of sentence of imprisonment to fine - though compounding requires consent of both parties, even in the absence of such consent, the......
November 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - discharge of burden to prove - The trial court as well as the appellate court correctly appreciated the evidence and came to the conclusion that the....
November 2, 2022 Case Laws GST

Interest on delayed payment of taxes - appeal rejected on the count that the petitioner has not paid the amount of tax, interest, fine, fee and penalty arising from the.....
November 2, 2022 Case Laws GST

Taxability - agricultural produce or not - seeds produced/ procured and processed, packed and sold - If the activities of the applicant are only cleaning, drying,......
November 2, 2022 Case Laws GST

Admissibility of appeal - time limitation - appeal not filed on time - in any foreseeable case, the last date for filing of appeal under law in the instant case was......
November 2, 2022 Case Laws GST

Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for......
November 2, 2022 Case Laws Income Tax

Chargeability of notional interest on deposits under Income from House Property - ALV determination - CIT(A) has rightly concluded that estimation of ALV on the basis of....
November 2, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash towards cash deposits made during the demonetisation period - AO did not reject the books of accounts of the assessee and has not......
November 2, 2022 Case Laws Income Tax

Assessment in the hands of HUF - the HUF was disrupted / partitioned as on the date of assessment (Assessment order in case of HUF was . completed on 25.03.2013) and the....
November 2, 2022 Case Laws Income Tax

Addition of sum received as "Gift" by the assessee from his "father" - The donor is about 85 years old and the amount has been gifted to his own son through a gift deed.....
November 2, 2022 Case Laws Income Tax

Revision u/s 263 - the AO merely accepting the explanation of the assessee cannot be faulted merely because it could have been lawful to make more detailed inquiries or.....
November 2, 2022 Case Laws Income Tax

Income recognition - advances received from customers - the customers advances carried over year after year and it is the consolidated list of advances as on balance......

1 ....29 30 31 323334 35 36 37........ 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: 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...

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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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