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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2051 to 2100 of 6291 Records

1 ....38 39 40 414243 44 45 46........ 126

November 1, 2021 Case Laws Income Tax

Taxability of receipts - Royalty / Fee for technical services - Switzerland based non-resident assessee from its Indian affiliate - Cumulative satisfaction of both the......
November 1, 2021 Case Laws Income Tax

Validity of revisionary jurisdiction u/s.263 - the conveyance deed was executed only after the Order of the Charity Commissioner ; that the assessee trust was never in......
November 1, 2021 Case Laws Customs

Import of cosmetics products (the make-up Kit) - prohibited or restricted goods? - For this purpose that the CDSCO Certificates are issued by the afore-mentioned......
November 1, 2021 Case Laws Customs

Refund of SAD - time limitation - Though the issue of limitation is not applicable to the present refund claims and the refund claim of SAD cannot be held to be barred......
November 1, 2021 Case Laws Service Tax

Levy of service tax - intermediary services or not - providing marketing support services and technical support services to Excelpoint Systems (Pvt. Limited), Singapore.....
November 1, 2021 Case Laws Service Tax

Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the......
November 1, 2021 Case Laws Central Excise

CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business......
November 1, 2021 Case Laws VAT and Sales Tax

Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to......
November 1, 2021 Case Laws VAT and Sales Tax

Classification of goods - Manufactured Sand (M-Sand) - covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003 or not? - The Notification dated....
November 30, 2020 Case Laws GST

Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in....
November 30, 2020 Case Laws Income Tax

Assessment u/s 153A - Validity of statement recorded during search - If the statements of copies were provided to the petitioner's father before his demise, he could......
November 30, 2020 Case Laws Income Tax

Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year......
November 30, 2020 Case Laws Income Tax

Nature of expenditure - Revenue expenditure u/s 37(1) or capital expenditure - royalty payment for user of technical know-how and intellectual property rights along with....
November 30, 2020 Case Laws Income Tax

Rectification u/s 254 - Addition u/s 68 - non-consideration of certain facts in Order of the Tribunal - ignoring the material already on record on the part of the......
November 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Once the Assessing Officer records the reasons that he has reason to believe that income has escaped assessment, it confers......
November 30, 2020 Case Laws Income Tax

Excess rent paid to the related party - Disallowance invoking the provision of section 40A(2)(b) - Since this definition provided u/s 56(2) is only for the said clause......
November 30, 2020 Case Laws Income Tax

Addition u/s 68 - Loan taken from shell company - There is no dispute with regard to utilization of funds in the business and applied for the business purpose. As long......
November 30, 2020 Case Laws Income Tax

Levy of penalty u/s 271D - assessee had received the amounts in cash as loan from HUF - there cannot be any better reason for receipt of cash deposits than the death of.....
November 30, 2020 Case Laws Income Tax

Revision u/s 263 - Levy of tax @60% on undisclosed income - AO completed the assessment after considering the explanation offered by the assessee. In the explanation,......
November 30, 2020 Case Laws Income Tax

Correct head of income - treatment of interest income - The activity of advancing loans, in such a case, would become assessee’s business and naturally, the interest......
November 30, 2020 Case Laws Income Tax

Investment from undisclosed source, USL, interest disallowance - All the bank statements of the loan parties have been duly submitted before the AO. The revenue has not.....
November 30, 2020 Case Laws Income Tax

Deduction u/s 80IB - there is substantial force in the claim of the assessee that deduction u/s 80IB has to be allowed on the amount of profits and gains derived by him.....
November 30, 2020 Case Laws Service Tax

Business Auxiliary Services - promotion or marketing of goods produced or provided by or belonging to the client - transfer of right to use - As issue has already been......
November 30, 2020 Case Laws VAT and Sales Tax

Cancellation of Registration Certificate - legal heirs - deemed dealer on the death of dealer - When it is an admitted fact that the petitioner is a legal heir of the......
November 28, 2020 Case Laws GST

Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of......
November 28, 2020 Case Laws GST

Confiscation of goods - proceeding simultaneously u/s 129 & 130 - except arguing that the authorities cannot invoke both the sections simultaneously, the petitioners......
November 28, 2020 Case Laws GST

Profiteering - base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced - allegation that the Respondents had not passed on the.....
November 28, 2020 Case Laws Income Tax

Adhoc Addition on account of personal use of car, on account of tour and travelling expenses and on account of telephone expenses - When undisputedly assessee has......
November 28, 2020 Case Laws Income Tax

Assessment u/s 153A - Bogus claim of LTCG - the assessee has discharged the necessary onus cast on him in terms of claim of exemption of long term capital gains u/s......
November 28, 2020 Case Laws Income Tax

TDS u/s 195 - TDS on salary as per provisions of section 40(a)(i) - payment made from India to the employees of Head Office - the assessee is not liable to deduct tax at....
November 28, 2020 Case Laws Income Tax

Validity of the assessment framed under section 158BD - In the absence of the basic documents evidencing accommodation entry being provided to the assessee, the bank......
November 28, 2020 Case Laws Income Tax

Condonation of delay in filing an appeal - eligible reasons to delay - The conduct of the assessee does not inspire the confidence and hence, we are of the considered......
November 28, 2020 Case Laws Customs

Smuggling - Gold - Foreign Currency - Baggage Rules - The statements and circumstantial evidences of the case proved that the appellant had knowingly and intentionally......
November 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - acquittal of accused - Privity of Contract - The complainant has not made out a case and the presumption was rebutted by the accused in effectively.....
November 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - legally recoverable debt or not - The Trial Judge ought not to have come to the conclusion that the source has not been proved and non- examination.....
November 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - If the learned Magistrates are allowed to convert the complaints filed alleging an offence punishable under Section 138 of the said Act of 1881 into....
November 28, 2020 Case Laws Indian Laws

Dishonor of Cheque - The object of statutory notice is to protect an honest drawer of the cheque by providing him a chance to make the fund sufficient in his bank......
November 27, 2020 Case Laws GST

Grant of Anticipatory Bail - allegation of illegal input tax credit taken by the M/s Milk Food Ltd. - fake form created for passing fake credit by issuing Bogus invoices....
November 27, 2020 Case Laws Income Tax

Criminal complaint u/s 276-D - separate criminal complaints u/s 276-C (1) and Section 277 - Seeking clubbing of the three complaints and joint trial - the three......
November 27, 2020 Case Laws Income Tax

Expenditure incurred toward payment of voluntary retirement compensation of the employees taken over - the expenses incurred by the assessee under the scheme have been......
November 27, 2020 Case Laws Income Tax

Treatment of sales as income from unexplained source - Allegation that Assessee had created a false business with the objective of laundering its unaccounted income is......
November 27, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - It is well settled principle that the repayment of cash credit would not prove the genuineness of cash credit. It is the......
November 27, 2020 Case Laws Income Tax

In the absence of any evidence to show either that the sales were sham transactions or that the market prices were in fact paid by the purchasers, the mere fact that the....
November 27, 2020 Case Laws Income Tax

No notice u/s 143(2) issued - Assessment in the remand proceedings - During the assessment proceedings (second round) under section 143(3) r.w.s. 254 of the Act, the......
November 27, 2020 Case Laws Income Tax

Entitlement to cost of improvement and consequent indexed cost of improvement - The assessee’s wife who was holding 50% title on the said land, has not been allowed cost....
November 27, 2020 Case Laws Income Tax

TDS u/s 194C - determination of milling cost paid by the assessee - payments which were made in kind - the property in the by-product was not passed on by the assessee /....
November 27, 2020 Case Laws Income Tax

Revision u/s 263 - The vague and illogical show cause notice, the incorrect interpretation of documents by the Ld. Pr. CIT all show the arbitrary manner in which this......
November 27, 2020 Case Laws Income Tax

Addition on the basis of statement of son as recorded u/s 132(4) - documents as found and seized in search - There is force in the contention of the assessee that......
November 27, 2020 Case Laws Income Tax

Taxability of long term capital gain arising on sale of depreciable asset at 20% instead of 30% - assessee has not made such claim either in the original return of......
November 27, 2020 Case Laws Insolvency and Bankruptcy

Jurisdiction of the NCLT to hear applications under Section 43 after the approval of the Resolution Plan - The fact that the new management can take a decision in......

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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...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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...