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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1751 to 1800 of 6291 Records

1 ....32 33 34 353637 38 39 40........ 126

November 24, 2021 Case Laws Insolvency and Bankruptcy

Initiation of the CIRP - deficiencies in its services - The NCLT has merely relied upon the procedural infirmity on part of the appellant in the issuance of the......
November 24, 2021 Case Laws Insolvency and Bankruptcy

Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be......
November 24, 2021 Case Laws Insolvency and Bankruptcy

Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the.....
November 24, 2021 Case Laws Insolvency and Bankruptcy

IBC - Auction sale - The outstanding dues of the property tax relating to period prior to sale confirmation are thus dues that are akin to claim of an unsecured creditor....
November 24, 2021 Case Laws Central Excise

Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim......
November 24, 2021 Case Laws Central Excise

Extended period of limitation - penalty - suppression of facts or not - since there has been prompt reversal by the appellant that too of a such amount which was meant......
November 23, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - when the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not......
November 23, 2021 Case Laws Income Tax

Validity of notice u/s 143(2) - Jurisdiction of ACIT to issue notice - No document has been produced on the file by the Department to show that the case was transferred.....
November 23, 2021 Case Laws Income Tax

Income from house property - ALV determination - these are the guiding factors for determining the annual rental value of the property and any deviation from the same is....
November 23, 2021 Case Laws Income Tax

Correct head of income - rental income - except for creating the infrastructure as per the requirement of the lessee, the assessee is not providing any other service......
November 23, 2021 Case Laws Income Tax

Disallowance of excise duty - an item of section 43B - Since the excise authority held that CENVAT credit on fuel used for generation of electricity supplied to the......
November 23, 2021 Case Laws Income Tax

Revision u/s 263 - Pr. CIT has taken the action merely on the basis of the audit objection while the A.O. made the proper inquiries in depth at the time of framing the......
November 23, 2021 Case Laws Income Tax

Gain/loss on sale of shares - legal nature of the transaction - As per companies Act shareholder and company both are two separate legal person capable of holding......
November 23, 2021 Case Laws Income Tax

Depreciation on goodwill generated in the scheme of amalgamation - the depreciation on the goodwill originated in the earlier year cannot be disturbed in the year under.....
November 23, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - reopening of assessment u/s 147 - "reason to suspect" v/s 'reason to believe' - Information adverse may trigger "reason to suspect" and not......
November 23, 2021 Case Laws Customs

Interest on refund - Rate of interest - The rate of interest is statutorily prescribed under section 27 (A) read with Notification issued there under according to which.....
November 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability - Whether the company is not functioning from January 2014 and the petitioner were not directors in the company at that point of....
November 22, 2021 Case Laws GST

Validity of proceedings under Sections 78 and 79 of CGST Act, 2017 - no recovery order as appearing in Annexure P-9 was ever served upon the petitioner - as an interim......
November 22, 2021 Case Laws Income Tax

'Inter Corporate Deposits' treated to be not an ICD and a payment made regarding high seas sales in 'Indian Currency' - this Court has no difficulty in coming to the......
November 22, 2021 Case Laws Income Tax

Disallowance on account of depreciation and interest on vehicles - The AO may find out what is the rental income of Toyota Innova and Tata Canter in other cases to......
November 22, 2021 Case Laws Income Tax

Bogus LTCG - Addition u/s 68 - onus to prove genuineness of the transactions - The whole basis of making additions is third-party statement and no opportunity of......
November 22, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Faulty computation of ALP - As per CIT assessment is erroneous as reference to TPO was not made - The said clause 3.3 of the Instruction......
November 22, 2021 Case Laws Customs

Classification of goods - sweet corn or maize? - Scope of Show cause notice (SCN) - The adjudicating authority has not undertaken classification of the impugned goods in....
November 22, 2021 Case Laws Customs

Reassessment of Bill of Entry - case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry....
November 22, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - In the instant case, the challenge to the Arbitral Award was dismissed on 06.10.2018, and hence has attained......
November 22, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - In the instant case, it is clear that the right to sue accrued when the default occurred way back on 28.02.2002.......
November 22, 2021 Case Laws VAT and Sales Tax

Rejection of turnover appearing in the books of accounts - It is already well-settled that in the absence of any definite adverse material accounts kept in regular......
November 22, 2021 Case Laws Indian Laws

Validity of award of interest by the sole arbitrator - earnest money and security deposits or not - The learned Arbitrator in the instant case has erred in awarding......
November 22, 2021 Case Laws Indian Laws

Dishonor of Cheque - drawer of cheque - Vicarious liability - From the bare reading of Section 138 of the N.I. Act, it transpires that the liability of the drawer of the....
November 20, 2021 Case Laws GST

Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to......
November 20, 2021 Case Laws GST

Inter-state transportation of goods - U.P. E-way bill - The goods were being transported alongwith the taxinvoice etc., therefore, it was not a fraudulent transaction......
November 20, 2021 Case Laws GST

Transfer of credit by permitting the petitioner to resubmit form GST TRAN-2 electronically or manually - stock valuation - Section 140 (3) of the CGST Act read with......
November 20, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - registration certificate was not surrendered and no returns were being filed - sole proprietor of said firm expired - Keeping in......
November 20, 2021 Case Laws GST

Seeking grant of Bail - availment of irregular input tax credit - there was neither any purchase nor sale of goods and that the transactions were made only on paper with....
November 20, 2021 Case Laws GST

Violation of the principles of natural justice - Validity of GST assessment order - no opportunity of filing an objection and personal hearing provided - Section 74 (1).....
November 20, 2021 Case Laws Income Tax

Rejecting the method of accounting adopted by the Appellant-Assessee for the AYs - In the present case, with the Revenue having accepted the Assessee’s method of......
November 20, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued without approval of competent authority - In the order dated 21/09/2021 rejecting this objection, the AO does not deny......
November 20, 2021 Case Laws Income Tax

Revision u/s 263 by CIT-A - AO’s order is not erroneous and prejudicial to the interest of revenue since mark to market loss incurred by Company on revaluation of......
November 20, 2021 Case Laws Income Tax

Revision u/s 263 by CIT-A - Jurisdiction of AO - invalid notice u/s 143(2) - The issuance of notice u/s 143(2) is governed by statutorily prescribed procedures. On a......
November 20, 2021 Case Laws Income Tax

Addition made by the AO on account of receipts on which commission was paid by the assessee - The addition now being made of the same by estimation on the basis of......
November 20, 2021 Case Laws Income Tax

Disallowance by relying on CBDT Circular No. 5/2012 r.w explanation 1 to Sec. 37(1) - scope of regulations issued by Medical Counsel of India - claim of marketing &......
November 20, 2021 Case Laws Income Tax

Addition u/s 68 unexplained cash credit - We deem it just and proper and reasonable to cover all possible leakage of revenue, to tax only profit element embedded in the.....
November 20, 2021 Case Laws Customs

Refund of Customs Duty paid - denial on the ground that the appellant had not filed any appeal - The appellant is directed to make an application under section 154 of......
November 20, 2021 Case Laws Customs

Revocation of CHA License - Forfeiture of security deposit - levy of penalty - The absence of seals and the discrepancy in weight pertained to containers delivered at......
November 20, 2021 Case Laws Service Tax

Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the....
November 20, 2021 Case Laws VAT and Sales Tax

Valuation - addition of transportation charges to the sale price of the goods - nexus to sustain enhancement of turnover - With there being no evidence placed on record.....
November 20, 2021 Case Laws VAT and Sales Tax

Validity of re-assessment order - enlargement of time limitation with prospective effect or not - Section 39(1) of KVAT Act - The amendment made to Section 40 of the......
November 19, 2021 Case Laws GST

Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of CGST Rules - There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of......
November 19, 2021 Case Laws Income Tax

Benefit of exemption u/s 11 - assessee fell under the last limb of Section 2(15) - The assessee/society is running a printing press and publishing a newspaper. The......
November 19, 2021 Case Laws Income Tax

Benefit under the Kar Vivad Samadhan Scheme, 1998, ('KVS Scheme') denied - reason for denying the benefit was stated as the non-existence of tax liability for the said......

1 ....32 33 34 353637 38 39 40........ 126

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F: GST on Solar Plant

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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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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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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