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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2001 to 2050 of 6291 Records

1 ....37 38 39 404142 43 44 45........ 126

November 8, 2021 Case Laws Service Tax

Taxability - Construction of residential complex for personal use - staff quarters/ said residential units - work done by the sub-contractor - The services provided by......
November 8, 2021 Case Laws Central Excise

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers....
November 8, 2021 Case Laws VAT and Sales Tax

Levy of Excise Duty or VAT - transit loss suffered in the transportation of Grain Extra Neutral Alcohol - The Government Order insofar as it authorises respondent-State.....
November 8, 2021 Case Laws VAT and Sales Tax

Transaction of sale taking place or not - sale of Furnace - machinery or not - The contract involving receipt of lease rent for leasing of the flameless furnace does not....
November 8, 2021 Case Laws VAT and Sales Tax

Works Contract - deemed sale or not - inter-state trade - the principle enunciated in M/s.LARSEN AND TOUBRO LIMITED‘s case would squarely apply to the case on hand, as......
November 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for......
November 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - failure to comply with the statutory formality of issuing a notice - It is not necessary to consider the question as to whether Exhibit P1 cheque......
November 3, 2021 Case Laws GST

Seeking grant of Regular Bail - cheating and forgery - fraudulent and bogus transactions - bogus firms - Keeping in mind, the fact that the trial is yet to commence, no.....
November 3, 2021 Case Laws GST

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan.....
November 3, 2021 Case Laws GST

Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of....
November 3, 2021 Case Laws GST

Refund of IGST - goods exported out of India - zero rated supplies - misdeclaration of description/value before allowing export - The reluctance on the part of the......
November 3, 2021 Case Laws GST

Requirement of registration in importing states other than Maharashtra - goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD......
November 3, 2021 Case Laws GST

Exemption from GST - supply made to HMC - conservancy/solid waste management services as well as garbage collection and dumping services to the Conservancy Department -.....
November 3, 2021 Case Laws GST

Classification of services - supply of manpower services to his clients on daily/ monthly basis for different jobs as required by his clients - pure agent services as......
November 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if.....
November 3, 2021 Case Laws Income Tax

Residence in India - Residential status - Status of the assessee as “Resident” of India - calculation of days of stay in India - inclusion of date of arrival in counting....
November 3, 2021 Case Laws Income Tax

Computation of Capital Losses - the statutory provisions do not empower Ld. AO to substitute actual consideration received by the assessee with hypothetical sale......
November 3, 2021 Case Laws Income Tax

TP Adjustment - Addition of Corporate Guarantee - Matter restored before the AO with the direction that, he will first ascertain the amount of expenditure actually......
November 3, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - Unexplained receipt of share application/share capital - After a detailed and objective scrutiny of factual & legal position, the....
November 3, 2021 Case Laws Income Tax

Penalty u/s 271D/271E - contravention of provisions of sections 269SS/ST - taking or accepting loans otherwise than account payee cheques - book adjustments through......
November 3, 2021 Case Laws Customs

Undervaluation - Seeking relief and protection from unjustified investigation being carried out by respondent No.4 - import of Mercedes-Benz Engine Oil - It is obvious......
November 3, 2021 Case Laws Customs

Refund of duty paid - Applicability of Section 18 of Customs Act - It is the specific case of the importer that excess duty has been paid at the time of provisional......
November 3, 2021 Case Laws Customs

Confiscation of imported goods - lubricant oil open gear - hazardous waste liable to confiscation or not - Redemption of the goods against the redemption fine is the......
November 3, 2021 Case Laws Customs

Classification of imported goods - miscellaneous Chemicals: plasticizer - to be classified under CTH 38122090 or not - Advance authorization licence scheme - goods......
November 3, 2021 Case Laws Insolvency and Bankruptcy

Execution of conveyance deed - moratorium under effect - The bar under Section 14(1)(a) shall not be applicable here and the moratorium enforced shall nowhere come in......
November 3, 2021 Case Laws Central Excise

Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid....
November 3, 2021 Case Laws Central Excise

Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and....
November 2, 2021 Case Laws GST

Validity of Circular issued by the CBIC - Jurisdiction - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - A......
November 2, 2021 Case Laws GST

Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer....
November 2, 2021 Case Laws Income Tax

Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in....
November 2, 2021 Case Laws Income Tax

Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies.....
November 2, 2021 Case Laws Income Tax

Business expenditure - sales promotion - the entire scheme (promotion scheme) was governed by the scheme put in place by M/s. Tata Steels, and that purchases of the......
November 2, 2021 Case Laws Income Tax

Nature of income - Subsidy received under the Industrial Promotion Policy of the Assam Government - the VAT subsidy received by it for undertaking substantial expansion.....
November 2, 2021 Case Laws Income Tax

Undisclosed income - since the advances made to boat owners was subject to tax out of which fish was supplied and Same was sold and the sale proceeds was shown as......
November 2, 2021 Case Laws Income Tax

Additions as interest income - compensation received by the assessee - As the business of assessee was set up and had started and there was huge investment made by......
November 2, 2021 Case Laws Income Tax

Withdrawal of exemption as provided u/s. 12A - Revenue could not controvert the fact that the sole ground of re-opening of assessment was that the Registration granted......
November 2, 2021 Case Laws Income Tax

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS......
November 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition of payment made from an unaccounted sources - Assessing Officer has not carried out any inquiries from the seller of the land.....
November 2, 2021 Case Laws Income Tax

Bogus STCL - Disallowance of Loss arising from the trading in shares - accommodation entry of STCL - the fact remains that the findings of the lower authorities are not.....
November 2, 2021 Case Laws Customs

Law for trial of the cross cases - Raid - In the present controversy, two different criminal appeals were being heard and decided against two different judgments based......
November 2, 2021 Case Laws Service Tax

Refund of unutilized CENVAT credit - In so far the claim for refund of CENVAT credit for the period prior to 01.04.2012 is concerned, as Rule at the relevant point of......
November 2, 2021 Case Laws Service Tax

Refund of service tax - Period of limitation - It is not necessary that there should be an order of rejection of refund. If a litigation is at the stage of Show Cause......
November 2, 2021 Case Laws Service Tax

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms.....
November 2, 2021 Case Laws VAT and Sales Tax

Preferential charge - Recovery of sales tax - In the present case, the petitioner Bank had already registered all the mortgaged documents in the Central Registry as per.....
November 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - When a cheque is issued even though as ‘security’ the consequence flowing therefrom is also known to the drawer of the cheque and in the......
November 1, 2021 Case Laws GST

Cancellation of registration of petitioner - section 129 of UPGST Act - In the facts of the present case, undisputedly the notice that was uploaded on the GST Portal was....
November 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed activity of money lending and borrowing - the reasons for reopening of assessment has to be tested / examined only on the......
November 1, 2021 Case Laws Income Tax

Deduction u/s 80P(2) on interest income - To invest the deposits accepted from the members or the surplus funds available with it, is part of the banking/credit business....
November 1, 2021 Case Laws Income Tax

Addition of gross profit instead of net profit from the sale of Ghee - It was the duty of the revenue to pinpoint the infirmity in the expenses apportion by the assessee....
November 1, 2021 Case Laws Income Tax

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly......

1 ....37 38 39 404142 43 44 45........ 126

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