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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1901 to 1950 of 6291 Records

1 ....35 36 37 383940 41 42 43........ 126

November 13, 2021 Case Laws Income Tax

Depreciation on machinery and equipments - Depreciation @ 25% or 100% - Even before this Court, learned counsel for the Assessee was unable to demonstrate why the......
November 13, 2021 Case Laws Income Tax

Scope of Black Money (Undisclosed Foreign Income & Assets) And Imposition of Tax Act 2015 - If we are to hold that definition of ‘beneficial owner’ as assigned by......
November 13, 2021 Case Laws Income Tax

Exemption u/s 11 - Welfare of small and marginal farmers also comes under the category relief of the poor which in the aforesaid Circular has been included under the......
November 13, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained accumulated cash in hand - cash received through Will - It is not expected to bring on record, the genuineness of source of source of a......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Transfer of case u/s 127 - There is no nexus between the material coming to the notice of the AO and the formation of his belief that......
November 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has......
November 13, 2021 Case Laws Income Tax

TP Adjustment - Equipment would not have been imported at NIL price even in an independent scenario. Moreover, we do not find that the TPO has applied any method to......
November 13, 2021 Case Laws Service Tax

Levy of service tax - reverse charge mechanism - The impugned order does not discuss the ingredients necessary for invocation of extended period of limitation nor does......
November 13, 2021 Case Laws Service Tax

Levy of service tax - tolerance of act of cancellation of coal blocks - the Government employee has tolerated the non-sanction of leave during his service as per an......
November 13, 2021 Case Laws Central Excise

CENVAT Credit - common input services for taxable as well as exempt goods - The demand of the duty amount calculated @ 5% or 10% of the exempted value cannot be made......
November 13, 2021 Case Laws VAT and Sales Tax

Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of.....
November 12, 2021 Case Laws GST

Grant of Bail - Fraudulent ITC transactions and by misuse of same - Taking note of the custody period of the applicant as also the fact that the applicant is a student......
November 12, 2021 Case Laws Income Tax

Denying exemption u/s 11 - violation of Section 13(1)(c) - The breach of Section 13(1)(c) of the Act as alleged by the department is based on the remuneration paid to......
November 12, 2021 Case Laws Income Tax

Applicability of provision of section 144C - breach to pass draft assessment order before issuing the final order - The interpretation of the Revenue inasmuch as the......
November 12, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s12AA(1)(b)(ii) denied - Activities of the applicant are also evident from the applicant’s audited accounts for the years......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reasons to believe - No linkage of the assessee has been established with the information received from investigation wing.....
November 12, 2021 Case Laws Income Tax

Disallowance u/s 14A - Assessee offered a suo-motto disallowance - By merely stating, that as the assessee was maintaining consolidated accounts, therefore, in the......
November 12, 2021 Case Laws Income Tax

Accrual of interest on NPA - it is revealed that the above provisions of section 45Q of the Act or the overriding provisions and therefore these should be given to the......
November 12, 2021 Case Laws Income Tax

Nature of income - Assessing u/s 22 of the Act the ALV of the flats/shops held by it as stock-in-trade of its business as that of a developer under the head “House......
November 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no power granted to the AO under the statute to review the order in the garb of initiating the proceedings under section 147......
November 12, 2021 Case Laws Income Tax

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while......
November 12, 2021 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the......
November 12, 2021 Case Laws Money Laundering

Grant of regular bail - Diversion of funds - Since the charge-sheet in the instant matter has already been filed, merely because ED is still further investigating the......
November 12, 2021 Case Laws Service Tax

CENVAT Credit - input services - As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore,......
November 12, 2021 Case Laws Service Tax

Interest on delayed payment of service tax through Cenvat Credit account - Period of limitation - it can very well be said that the tax liability or its interest......
November 11, 2021 Case Laws Income Tax

Disallowance of administrative expenses - At the end of the assessee, neither before the AO nor before the CIT(A) nor before the ITAT, it has been demonstrated that a......
November 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unaccounted income - As seized document is a piece of evidence which play a vital role to determine the income of the assessee. But......
November 11, 2021 Case Laws Income Tax

Bogus deduction u/s. 35(1)(ii) - party to whom payment made has been made found to be bogus entity - The payee was duly approved when the payment was done. By no stretch....
November 11, 2021 Case Laws GST

Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ......
November 11, 2021 Case Laws GST

Validity of summary order passed u/s 73 of GST Act - Personal hearing - Procedure to be followed as prescribed u/s 75 - As there is no disputation or disagreement, in......
November 11, 2021 Case Laws GST

Anticipatory bail - GST fraud - custodial investigation is required or not - Validity of search (raid) under GST - considering the facts and circumstances, I find that......
November 11, 2021 Case Laws Income Tax

Faceless Assessment - Whether it cannot be gainsaid that one day time given qua SCN is too short - The first point urged i.e., a mere one day time qua SCN under the......
November 11, 2021 Case Laws Income Tax

Unaccounted income over and above the regular income registered in the books of account - There is no dispute that assessee was engaged for development of project of......
November 11, 2021 Case Laws Income Tax

Penalty u/s 271E - violation of the provisions of section 269T - amount of loan was reduced by way of passing the journal entry - Entries were duly reflected by the......
November 11, 2021 Case Laws Customs

Pre-deposit - Making pre-deposit after rejection of application for Seeking extension of time to make a pre-deposit under Section 129E of the Customs Act, 1962 and......
November 11, 2021 Case Laws Customs

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty......
November 11, 2021 Case Laws Customs

Proper officer - jurisdiction to issue Show Cause Notice (SCN) - Power of Additional Director General, DRI - This power which has been conferred under section 28 of the.....
November 11, 2021 Case Laws Service Tax

Rejection of application for rectification of an alleged clerical error in SVLDRS 1 - Period of limitation - due to a clerical error the petitioner had left the “pre-......
November 11, 2021 Case Laws Service Tax

Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest.....
November 11, 2021 Case Laws Service Tax

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is......
November 11, 2021 Case Laws Central Excise

Levy of penalty - Area based exemption - allegation of incorrect valuation of final products cleared to related parties - Admittedly, when there is no blanket refund in.....
November 10, 2021 Case Laws GST

Concessional rate of tax @ 0.1% or not - In the instant case, the applicant supplies HDPE drums by raising the invoice under Billed to Merchant Exporter and shipped to......
November 10, 2021 Case Laws GST

Rate of GST - Job-Work service - business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components - Goods owned.....
November 10, 2021 Case Laws GST

Levy of tax - import of service - The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section.....
November 10, 2021 Case Laws Customs

Exit order in terms of Rule 74 of the Special Economic Zone Rules, 2006 - There is nothing in Rule 74 or in the Act 2005, which will give an opportunity of hearing to a.....
November 10, 2021 Case Laws Customs

Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the......
November 10, 2021 Case Laws Customs

Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in......
November 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - In the instant case, because of the fact that the advances made by the Appellant / Financial Creditor to the Corporate Debtor was supported by the......
November 10, 2021 Case Laws Service Tax

Levy of service tax - Residential Complex or not - construction of individual house/villas in residential complex having common areas, common address, common facilities.....
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - authorised signatory to the cheque was in control of the day to-day affairs of the said company at the time of issuance of the cheques or not - Once....

1 ....35 36 37 383940 41 42 43........ 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 ...

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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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