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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2101 to 2150 of 6291 Records

1 ....39 40 41 424344 45 46 47........ 126

November 27, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - It is settled position in Law that provisions in a Statute would operate prospectively unless the retrospective operation is expressly......
November 27, 2020 Case Laws Insolvency and Bankruptcy

Inclusion of name of applicant in the CoC - related party or not - the Applicant is stepping into the shoes of the Assignor and thereby takes over the right of the......
November 27, 2020 Case Laws Service Tax

Rejection of Declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - In a situation where Designated Committee grants hearing to a......
November 27, 2020 Case Laws Central Excise

Validity of delayed adjudication of SCN - Inordinate delay of 13 years in adjudication of SCN - We fail to understand when the respondents could wait for 13 long years......
November 27, 2020 Case Laws Central Excise

Interest on refund - the amount paid as supervision charges - the earlier payment of the supervision charges has been made by a mistaken notion of law - the department......
November 27, 2020 Case Laws Indian Laws

Dishonor of Cheque - Vicarious liability of Director - The primary liability in a cheque bounce case where cheque has been issued on behalf of the company is upon the......
November 26, 2020 Case Laws GST

Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill,......
November 26, 2020 Case Laws GST

Grant of Bail - GST evasion - In the instant case, the investigation is at a nascent stage and granting bail to accused at this stage would certainly undermine the......
November 26, 2020 Case Laws Income Tax

Addition u/s 68 / 69C - unverified/non-existent /bogus sundry creditors - Assessee also cannot get scot free by not producing the sundry creditors and making purchases......
November 26, 2020 Case Laws Income Tax

Reopening of assessment - legality of issuance of notice u/s. 148 - Merely on a study by Investigation Wing ,as in this case explaining the general modus operandi......
November 26, 2020 Case Laws Income Tax

TP Adjustment - goods sold to Associated Enterprises (AEs) - NP Determination - The TPO has not given any reason as to why he did not consider above said two expenses......
November 26, 2020 Case Laws Income Tax

Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity,......
November 26, 2020 Case Laws Income Tax

Short term capital gain arising on transfer of premises - appellant transferred the building premises used for business - the sale consideration can only be treated as......
November 26, 2020 Case Laws Income Tax

Disallowing excess purchase price - Whether effect of such excess pricing had already been neutralized in the Profit & Loss A/c by way of enhancing the closing stock......
November 26, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application u/s 7 of IBC - Assignment of Debt - The Application under Section 7 of IBC filed is not confined to debt as arising in the arrangement due....
November 26, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - claim against Corporate Debtor second time on the same set of claims, initially made on principal borrower - The object of the Code is not to allow.....
November 26, 2020 Case Laws Service Tax

Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that......
November 26, 2020 Case Laws Service Tax

Recovery of Refund of service tax already granted - service tax paid under a mistake of law? - The respondent-Revenue are restrained from recovering the amounts refunded....
November 25, 2020 Case Laws GST

Principle of natural justice - Failure to uploand the Show Cause Notice (SCN) and Order on the GSTN portal - Rule 142 of Central Goods and Services Tax Act, 2017 - The......
November 25, 2020 Case Laws GST

Refund of GST - Refund was rejected on the ground that there is no provision under GST Act and GST Rules for refund of excess payment of tax, if such payment is made......
November 25, 2020 Case Laws GST

Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither......
November 25, 2020 Case Laws GST

Profiteering - purchase of flat - the Respondent has not reduced the basic price of his flats by 0.14% in case of the above Project due to additional benefit of ITC......
November 25, 2020 Case Laws Income Tax

Discount on issue of ESOP - The primary object of the aforesaid exercise is not to waste capital but to earn profits by securing consistent services of the employees and....
November 25, 2020 Case Laws Income Tax

Penalty levied u/s 271(1) (c) - Defective notice - When the AO has not applied his mind at the time of initiation of penalty proceedings by satisfying himself if it is a....
November 25, 2020 Case Laws Income Tax

Unaccounted investment and unaccounted profit out of unaccounted production - The issue of rejection of books of account based on difference in power consumption of the.....
November 25, 2020 Case Laws Income Tax

Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned.....
November 25, 2020 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - claim of interest expenditure - The companies GIL and CNIL are subsidiary companies, which clearly indicates that the investment made by......
November 25, 2020 Case Laws Income Tax

Disallowance u/s 14A read with Rule 8D - In any case, as per section 14A(3) whether or not the assessee has incurred any expenditure for earning exempt income, a part of....
November 25, 2020 Case Laws Customs

Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request......
November 25, 2020 Case Laws Customs

Levy of penalty u/s Section 112(a) - The Respondent never came in touch with the gold at all, as it was seized before he came into the conspiracy, and therefore there......
November 25, 2020 Case Laws Companies Law

Conversion of partly up equity shares into fully paid-up equity shares - the board of directors are well within the powers to make a call on the shareholders in respect.....
November 25, 2020 Case Laws Service Tax

Non-payment of service tax - Extended period of limitation - Demand for the period from 1.3.2006 to 15.5.2008 - the department was very much aware of the activities of......
November 24, 2020 Case Laws GST

Carry forward of transitional credit - vires of Rule 117 of the CGST Rules, 2017 - no evidence of error of submission/filing of TRAN-1 by the petitioner - There is......
November 24, 2020 Case Laws GST

Demand/Recovery of GST - Failure to issue Show Cause Notice before passing summary of order in the prescribed manner - Revenue conceded that the SCN/order was......
November 24, 2020 Case Laws GST

Grant of Bail - creation of bogus firm - GST Evasion - The investigation is still pending and, there, has been material recovered reflecting connivance/participation of.....
November 24, 2020 Case Laws Income Tax

Long Term Capital gain computation - interest capitalized to cost of asset - It is not in dispute that the property was acquired by a borrowed capital initially borrowed....
November 24, 2020 Case Laws Income Tax

Addition on the basis of Annual Information Return (AIR) - When the assessee claims that he has not entered into any transaction with the concerned parties, the least......
November 24, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - assessment after 4 years - reason to suspect OR reason to believe - Reopening of assessment which is already concluded under Section......
November 24, 2020 Case Laws Income Tax

Disallowance of directors remuneration u/s 40A(2)(a) - A.O by misconstruing the scope and gamut of Sec. 40A(2)(a) had disallowed the entire amount of the directors......
November 24, 2020 Case Laws Income Tax

Income accrued in India - Benefit of India-UK Tax Treaty - Whether the assessee has PE in India and the receipts are liable to be taxed as ‘Business Profits’? - if the......
November 24, 2020 Case Laws Income Tax

Disallowance of goods lost due to fire - addition invoking section 29 - Moment the insurance Co determines the loss in terms of the insurance policy obtained by the......
November 24, 2020 Case Laws Income Tax

Disallowance being the amount of exchange fluctuation loss provided at the year end on business advance received in foreign exchange - the exchange fluctuation loss......
November 24, 2020 Case Laws Income Tax

Defect in appeal - The very object of mentioning the date of receipt of the assessment order is to compute the period of limitation. In this case, admittedly, the appeal....
November 24, 2020 Case Laws Customs

Deadlocks/inordinate delays for clearance of import cargo. due to COVID-19 pandemic lockdown - the Learned Single Judge ordered that the payment of container detention......
November 24, 2020 Case Laws Insolvency and Bankruptcy

Entertainment of claims made by creditors after approval of Resolution Plan - A stakeholder cannot afford to sleep over his claims and fail to submit it on time and come....
November 24, 2020 Case Laws Central Excise

Interest on refund claim - interest denied on the finding that the adjudication of the claim attained finality only after dismissal of the proceedings before the High......
November 24, 2020 Case Laws Central Excise

CENVAT Credit - fake invoices without supply of goods - The appellants had provided the Railway Receipts (RR’s) under cover of which the inputs had come. The disputed......
November 24, 2020 Case Laws Central Excise

Refund claim - Period of limitation - The time-limit has to be computed from the date of clearance of the goods to the date of first presentation of the claim. The......
November 23, 2020 Case Laws GST

Exigibility of GST - supply of goods or not - sale of applicant’s share (40%) of residential flats - revenue sharing basis - the amounts received by the applicant,......
November 23, 2020 Case Laws GST

Validity of Summon Order - seeking permission to appear through video conferencing - The concept of balance of convenience cannot be tilted in favour of the Petitioner......

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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...