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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1651 to 1700 of 6291 Records

1 ....30 31 32 333435 36 37 38........ 126

November 2, 2022 Case Laws Customs

Refund of sale proceeds of Gold - It is very clear that the department has disposed of /sold the goods on the understanding that the first order of the adjudicating......
November 2, 2022 Case Laws Customs

Penalty of Rs. 40 lakhs under Section 112(b)(i) of the Customs Act - Smuggling - foreign origin gold - The confiscation of gold under the facts and circumstances is bad.....
November 2, 2022 Case Laws Customs

Denial of benefit of Project Imports Regulations, 1986 - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision......
November 2, 2022 Case Laws Customs

Breach of condition of Foreign Trade Policy (FTP) - A decision on the contractual breach of obligation entered into in relation to schemes under the Foreign Trade Policy....
November 2, 2022 Case Laws Companies Law

Failure to appoint Whole time Company Secretary within a period of six months - The penalty is imposed on the Company and its Officers in default as per table below for.....
November 2, 2022 Case Laws Money Laundering

By handing over money with the intent of giving bribe, such person will be assisting or will knowingly be a party to an activity connected with the proceeds of crime.......
November 2, 2022 Case Laws Money Laundering

Attachment of property - expiry of period of limitation for filing appeal - There is no scope to interpret the provisions contained in Section 8(4) and Section 26 of the....
November 2, 2022 Case Laws Money Laundering

Validity of summons - Mere fact that the reply has been filed and the requisite documents as required in first summons have been furnished, does not absolve the......
November 2, 2022 Case Laws Service Tax

Levy of service tax - healthcare services - The exemption notification will be relevant if tax liability can be fastened on the respondent in the first place. In the......
November 2, 2022 Case Laws Central Excise

Marketability - different iron and steel items such as plates, angles, channels, beams etc. - turnkey project - these are articles that have been fabricated or......
November 2, 2022 Case Laws Central Excise

Recovery of dues - existence of dues as per the resolution plan approved by NCLT or not - This tribunal being creature under the Customs Act, even though the Insolvency.....
November 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - The law is clear on the point that when the complainant discharged the initial burden to prove the transaction led....
November 1, 2022 Case Laws GST

Seeking grant of bail - cyber crime - fake/fraudulent document upoladed on GST Portal - , other co-accused persons are still absconding - there is strong apprehension......
November 1, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - Permanent establishment (PE) in India - unless a particular place is at the disposal of the assessee, that place cannot be......
November 1, 2022 Case Laws Income Tax

LTCG computation - Exemption u/s 54F - Since entire amount of sale consideration has been invested in bands, therefore, provisions of s. 50C are not applicable - the AO.....
November 1, 2022 Case Laws Income Tax

Eligibility of settlement under the VSV Act - It is also settled law that when the Supreme Court or High Court declare the law on a question arising for consideration,......
November 1, 2022 Case Laws Income Tax

Deduction u/s 54G - shifting of industrial undertaking - By virtue of Notification under Section 280Y(d) of the Act dated 22.09.1967, Bengaluru Corporation was declared.....
November 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice issued to the deceased assessee during her lifetime - Initial notice was issued at the time when the assessee was alive (the......
November 1, 2022 Case Laws Income Tax

Addition u/s 68 - Once the Books of Accounts and the facts reflected therein showed the source of the fund and the identity of the party and the aspect that Books of......
November 1, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - As per the provisions of section 149(1)(b) where 4 years, but not more than 6 years, have elapsed, no notice under section 148 can be......
November 1, 2022 Case Laws Income Tax

Nature of expenditure - Treatment of foreign exchange loss - enhanced depreciation - both the AO and the assessee has taken stands to suit their convenience in each of......
November 1, 2022 Case Laws Income Tax

Unexplained credit u/s 68 - unsecured loans received by the assessee - The assessee has duly proved not only the identity, creditworthiness of the lender company but......
November 1, 2022 Case Laws Customs

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under......
November 1, 2022 Case Laws Insolvency and Bankruptcy

Restoration of petition, which has been withdrawn - There cannot be a dispute on the inherent power of the NCLT to direct restoration of an application which had been......
November 1, 2022 Case Laws Service Tax

Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of......
November 1, 2022 Case Laws Service Tax

Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided......
November 30, 2021 Case Laws GST

Sanction of GST refund claim in respect of goods exported - this Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund......
November 30, 2021 Case Laws GST

Refund of unutilized input tax credit (ITC) - It is seen that since the instruction dated 25th June 2021 stands withdrawn, clearly the earlier instruction dated 8th June....
November 30, 2021 Case Laws GST

Request for transfer of files of enquiry to a place of petitioners' choice - The power to summon or produce a document is distinct from the nature of proceedings......
November 30, 2021 Case Laws Income Tax

Deduction u/s. 54F - If, the capital gain amount is utilized before the due date of filing of return of income u/s. 139 of the Act i.e. 31-03-2014 u/s. 139(4) of the Act....
November 30, 2021 Case Laws Income Tax

Validity of Assessment u/s 153C - recording satisfaction note - In the present case there is neither the recording of satisfaction by the AO of the searched person that.....
November 30, 2021 Case Laws Income Tax

Addition u/sec. 69A - receipt of on-money - it is an admitted fact that no money was found at the time of survey conducted u/sec. 133A, however, certain information was.....
November 30, 2021 Case Laws Income Tax

Revision u/s 263 by CIT-A - The purported inadequacy in inquiry as alleged, cannot be stated to be 'erroneous' per se in so far as assessee is concerned, even if, such......
November 30, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - Once, it is established beyond doubt that the assessee has not debited the purchases in the profit and loss account, the......
November 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e.....
November 30, 2021 Case Laws Income Tax

Income tax liability of employees - Remission of income tax liability borne on behalf of the employees - it is also possible that earlier years the assessee has not......
November 30, 2021 Case Laws Customs

Levy of penalty u/s 114 (iii) and Section 114AA of the Customs Act, 1962 - To constitute a criminal offence of abetment as punishable as defined under Section 107 of......
November 30, 2021 Case Laws Service Tax

Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of.....
November 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - The evidence on record would clearly show that the fact is not as presumed. Therefore, the......
November 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - blank cheque misused by complainant - Leaving everything aside, factum with regard to issuance of cheque and signature......
November 29, 2021 Case Laws GST

Relevant date for claiming refund under CGST Act - claim filed beyond the two years period - interpretation of the expression 'relevant date' qua CGST - The refund......
November 29, 2021 Case Laws Income Tax

Deduction u/s 43B - Agricultural Income Tax - Main fault under any law for the time being in force means tax payable by the assessee for earning the income for which the....
November 29, 2021 Case Laws Income Tax

Addition u/s 68 - addition of commission income as “un-explained cash credits” - We decline the Revenue’s instant last adjustment as well since not only all the impugned....
November 29, 2021 Case Laws Income Tax

Provision for anticipated losses - wherever exemption or deductions are called for, the same has been provided explicitly in the provision of the Income Tax Act. Even,......
November 29, 2021 Case Laws Income Tax

Disallowance of deduction claimed u/s. 80IA(4)(iii) in respect of profit derived from "Industrial Park Salarpuria Softzone - The deposits interest from BESCOM which was.....
November 29, 2021 Case Laws Customs

Smuggling - Red Sanders - Contraband item - The final fact-finding authority, namely, the Tribunal has re-examined the factual position and returned a finding based on......
November 29, 2021 Case Laws Customs

Levy of penalty u/s 112 of Customs Act - illicit import of Gold and silver - misdeclaration of goods - The Revenue, having alleged one Salman as the mastermind, has not.....
November 29, 2021 Case Laws Customs

Misclassification and misdeclaration of imported goods - 12 mm Pixel LED - prohibited goods - they were classifiable as Lighting sets of a kind used for Christmas trees.....
November 29, 2021 Case Laws Customs

Classification of imported goods - Liquid Crystal Device (LCD) - The observations made by the Deputy Commissioner for holding the classification under chapter 85 do not.....
November 29, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - seeking the protection to the Joint Resolution Appellants with regard to waiver of requirement of pre-deposit, waiver of interest etc. in......

1 ....30 31 32 333435 36 37 38........ 126

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