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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 1951 to 2000 of 6291 Records

1 ....36 37 38 394041 42 43 44........ 126

November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - misuse of disputed cheque - rebuttal of presumption or not - Section 138 of NI Act - In the facts of the present case, the respondent no. 2 has......
November 10, 2021 Case Laws GST

Grant of Default Bail - The default bail under Section 167(2) Cr.P.C. cannot be equated with the discretion of the Court under Sections 437, 438 or 439 Cr.P.C., wherein.....
November 10, 2021 Case Laws GST

Maintainability of application - the applicant has to discharge fee of ₹ 5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017,......
November 10, 2021 Case Laws Income Tax

Penalty u/s 274 read with Section 270 - Merely because an appeal against the said assessment order is pending consideration, the same is not a reason to defer initiation....
November 10, 2021 Case Laws Income Tax

Penalty u/s. 271B - non filing the tax audit report - when the assessee entertained bona-fide belief that its account were not subject to audit u/s. 44AB, it would......
November 10, 2021 Case Laws Income Tax

Deduction 10AA(9) - Interest and remuneration to partners - Claim allowable on net income or gross income - In the present case, the clauses of partnership deed......
November 10, 2021 Case Laws Income Tax

Excess stock found during the search - A.O. has not held that there was any difference in quantity of stock as per valuation report and as per hooks of accounts. There......
November 10, 2021 Case Laws Income Tax

Assessment u/s 153A - Not an iota of evidence of any excess raw material purchase, out of books expenses, labour and other manufacturing expenses or receipt of......
November 10, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share application money - It is not a case that the assessee had filed merely a confirmatory letters of share applicants but it is a case......
November 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely extracts of excel sheet do not provide any evidence of the allegation made by the AO against the assessee. Thus, mere fact that.....
November 10, 2021 Case Laws Income Tax

Denial of exemption u/s 11 - treatment of assessee as AO - proof of profit motive - the assessee has carried on systematic activities in a regular manner for......
November 10, 2021 Case Laws Income Tax

Claim of modification in salary income during the assessment proceedings - Assessee changing income and reducing income offered in the return of income without filing......
November 10, 2021 Case Laws Income Tax

Understatement in the value of a flat sold - Addition u/s 43CA - Without making any enquiry or bringing material on record to establish the fact that the assessee has......
November 10, 2021 Case Laws Companies Law

Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of......
November 10, 2021 Case Laws Central Excise

Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the......
November 10, 2021 Case Laws Central Excise

Interest on refund - claim of interest from the date of pre-deposit made against stay order - The refund claim was sanctioned within three months from the date of......
November 10, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option.....
November 10, 2021 Case Laws Central Excise

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying......
November 10, 2021 Case Laws Indian Laws

Reduction in the rate of interest - disallowance of supervision charges - patent illegality ground or not - The failure on the part of the learned Sole Arbitrator to......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - compoundable offences or not - as the matter has been settled between the parties and the compensation amount has been paid to the complainant–Opp......
November 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The Prosecution cannot shirk its burden of proving its case beyond a reasonable doubt nor foist such responsibility on the.....
November 9, 2021 Case Laws GST

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows......
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in.....
November 9, 2021 Case Laws Income Tax

Disallowing the exemption claimed u/s 54/54F - sale of the bungalow as well as the land - assuming the assessee has claimed deduction under section 54F of the Act, then.....
November 9, 2021 Case Laws GST

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be....
November 9, 2021 Case Laws GST

Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for......
November 9, 2021 Case Laws GST

Classification of supply and services - Locomotive parts - supply of multiple items, some of these items are manufactured by the applicant and some of them are procured.....
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Determination of Fair market value (FMV) of shares - applicability of section 56(2)(viib) - even where there is a technical breach in terms of.....
November 9, 2021 Case Laws Income Tax

TP Adjustment - IEX rates for the purpose of benchmarking the transaction of sale of power - if the prices are so divergent and the difference between the two external......
November 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Reopening of assessment u/s 147 initiated - PCIT has resorted to the revision proceedings u/s. 263 of the Act in a mechanical manner on the......
November 9, 2021 Case Laws Income Tax

Disallowance u/s 43B - custom duty expenditure not claimed as expenses in the year of actual payment as appellant was entitled to receive special benefits as per Custom.....
November 9, 2021 Case Laws Customs

Legality of import without Importer-Exporter Code (IEC) - import of Piano - import for personal use - restricted or prohibited item - admittedly this goods is a......
November 9, 2021 Case Laws Money Laundering

Money Laundering - violation of undertaking of captive mining for the grant of Mining Lease - Explanation to section 3 of P.M.L.A Act which has been added later on......
November 9, 2021 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The scheme cannot be made operational by this Court going beyond the period for which it was formulated only for....
November 9, 2021 Case Laws Central Excise

Entitlement to Interest on pre-deposit - the finding of learned Commissioner (Appeals) is erroneous that no interest is payable whether the pre-deposit is made by way of....
November 8, 2021 Case Laws GST

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of....
November 8, 2021 Case Laws GST

Scope of clarification / circular issued by the board (CBIC) - Section 168(1) makes it clear that, only for the purpose of uniformity in the implementation of the Act,......
November 8, 2021 Case Laws GST

Classification of goods - Fish Meal in powdered form - Merely because such a finished product of fish meal produced by the petitioners' industries are being utilised......
November 8, 2021 Case Laws GST

Exemption from GST or not - Renting of immovable property - pure service - services provided by the applicant to Samaj Kalyan Department, State Government of Maharashtra....
November 8, 2021 Case Laws Income Tax

Bogus LTCG - Unexplained cash credit u/s 68 - Reliance on information unearthed from third party - the capital gain earned by the assessee cannot held bogus merely on......
November 8, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - Period of limitation - reasons for change in accounting system - method of valuation of closing stock - AO does not point out a single......
November 8, 2021 Case Laws Income Tax

Enhancement of total income by CIT-A - Procedure to be followed - It is bounden duty of the CIT(A) to follow due process of law before coming to his own conclusions on......
November 8, 2021 Case Laws Income Tax

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional....
November 8, 2021 Case Laws Income Tax

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the.....
November 8, 2021 Case Laws Income Tax

Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for......
November 8, 2021 Case Laws Customs

Finalization of duty in respect of one shipping bill - issuance of Export Obligation Discharge Certificate (EODC) - From the grounds stated in the appeal, it is seen......
November 8, 2021 Case Laws Customs

Failure to Levy of Anti Dumping Duty - import from China PR, Malaysia and Vietnam - It is not possible to sustain the decision taken by the Central Government, contained....
November 8, 2021 Case Laws Customs

Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of......
November 8, 2021 Case Laws Money Laundering

Money Laundering - proceeds of crime - conspiracy - provisional attachment of assets/properties of the petitioner - it is an admitted fact that there is no finding and......
November 8, 2021 Case Laws Service Tax

Levy of service tax - Business Auxiliary Services - booking of segments and thus assisting in marketing and promotion of the CRS of various companies - once the issue of....

1 ....36 37 38 394041 42 43 44........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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 ...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...