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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2251 to 2300 of 6291 Records

1 ....42 43 44 454647 48 49 50........ 126

November 13, 2020 Case Laws Customs

Penalty u/s 114A and 114AA of Customs Act - providing wrong information in the course of business - The penalty imposed under Section 114AA and the penalty imposed under....
November 13, 2020 Case Laws Service Tax

Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an......
November 13, 2020 Case Laws Service Tax

Demand of service tax - SEBI - ‘negative list regime’ - demand of tax on the fees collected - We cannot but withhold our ascertainment of the legality of the claim made.....
November 13, 2020 Case Laws Central Excise

SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case,......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - merely because the accused application seeking expert's opinion regarding the age of the ink is rejected, that itself would not take away the......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - Stop payment - The trial Court has rightly held that car loan transaction and the loan transaction under Ex.P1 were two distinct transactions and......
November 13, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - compromise entered into between the parties - following the Guidelines, this Court deems it appropriate to permit the......
November 12, 2020 Case Laws GST

Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner -......
November 12, 2020 Case Laws GST

Release of goods alongwith the vehicle - the 1st petitioner had admitted his liability to IGST by declaring the same in the invoice - It cannot be said that there was......
November 12, 2020 Case Laws GST

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and......
November 12, 2020 Case Laws GST

Detention of goods alongwith the vehicle - was the consignment moved without generating the prescribed e-way bills? - If the CTO intended to rely upon data maintained by....
November 12, 2020 Case Laws Income Tax

Royalty - Taxability of receipts on hire of vessel on time charter basis - as the assessee had received charges on account of time charter services rendered by its......
November 12, 2020 Case Laws Income Tax

Depreciation on Car - Assessee has not earned any revenue from hotel business - The assessee company is in existence under the Companies Act and it has to fulfill......
November 12, 2020 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is......
November 12, 2020 Case Laws Income Tax

Allowable exempenditure u/s 37(1) - Distribution of profit - The amount which is the subject-matter is paid to members who supply milk and in some case also to......
November 12, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has proceeded to reopen the assessment on the basis of wrong appreciation of facts by mentioning that the assessment is proposed to.....
November 12, 2020 Case Laws Income Tax

TDS u/s 194C - expenditure incurred towards advertisement charges - selling and utilizing the advertisement space on a principal to principal basis in publication of......
November 12, 2020 Case Laws Income Tax

Tribunal dismissing the Appeal instead of disposing the matter on merits - It appears that on account of inadvertence, the senior chartered accountant engaged by the......
November 12, 2020 Case Laws VAT and Sales Tax

TDS under TNVAT - While issues on tax deduction would form part of an order of assessment and the computation thereof, as applicable to assessees/dealers under Sections.....
November 12, 2020 Case Laws Service Tax

Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the......
November 12, 2020 Case Laws Customs

Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the.....
November 11, 2020 Notifications GST

Mandatory e-Invoicing - Turnover limit reduced to 100 Crores from 500 crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020 - Notification
November 11, 2020 Case Laws GST

Seizure of goods alongwith the vehicle - non-production of E-Way Bill - when the vehicle was intercepted, the driver was able to produce a valid E-way bill and also the.....
November 11, 2020 Case Laws GST

Detention of goods alongwith vehicle - The show cause notice under Section 130 of the Act cannot be issued on a mere suspicion. There has to be some prima facie material....
November 11, 2020 Case Laws GST

Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction....
November 11, 2020 Case Laws Income Tax

Offence punishable u/s 276C(2) - In the present case, the allegations in both the proceedings are similar - demand raised by the Department is not crystallized as the......
November 11, 2020 Case Laws Income Tax

Assets leased out to various companies - Whether assets were in existence at the relevant time and whether the transactions in question were genuine or not - finding of.....
November 11, 2020 Case Laws Income Tax

Exemption u/s 10A - total export less than 75% of the total sales - the Commissioner of Income Tax (Appeals) has held that there is no provision under Section 10A of the....
November 11, 2020 Case Laws Income Tax

Revision u/s 263 - loss on sale of shares - non-mentioning of the reasons for allowing the claim, will not make the assessment order erroneous. To hold the assessment......
November 11, 2020 Case Laws Income Tax

Short valuation of closing jobs in progress - it would not be in the interest of justice to deprive the AO to examine the submissions now made by the ld. AR for the......
November 11, 2020 Case Laws Insolvency and Bankruptcy

Eligibility to become insolvency professional - Constitutional validity of Regulation 7A - The time limit under Regulation 12 A(7) of the Model Bye-Laws IPA Regulations.....
November 11, 2020 Case Laws Central Excise

Refund of Excise Duty - Unjust enrichment - The moment it raised the invoice on M/s.IOCL and M/s.IOCL issued Invoice on M/s.PPN, the incidence of Excise Duty is......
November 11, 2020 Case Laws Central Excise

Irregular availment of Cenvat credit - Ineligible inputs - if the invoice issued by the manufacturer contains the details of the Appellant as consignee, they are......
November 11, 2020 Case Laws VAT and Sales Tax

Time Limitation for issuing notices and assessment order - The time limits specified in Rule 58(20) of KVAT Rules offer a safe guarding factor to define the limits of......
November 11, 2020 Case Laws Income Tax

Exemption u/s 11 - AO made the addition on the ground that since the five years period expires in AY 2013-14, and since the assessee did not utilize the sum accumulated.....
November 11, 2020 Case Laws Income Tax

TP Adjustment - addition on account of notional interest on export receivables - When the assessee is adopting the uniform policy for none charging interest on export......
November 11, 2020 Case Laws Customs

Interest on delayed Refund of excess Customs Duty paid - Evidently, the Learned Commissioner has taken the date of receipt of Final Order of the Tribunal as the relevant....
November 10, 2020 Case Laws GST

Classification of services - Solid waste management - Revamping of existing dumped Garbage in compost yards by Bio-mining process - the activity undertaken by the......
November 10, 2020 Case Laws GST

Detention of goods alongwith vehicle - wrong destination is noticed - Any defect, if any, in the documentation accompanying the goods has to be looked at in terms of the....
November 10, 2020 Case Laws Income Tax

Expenses incurred by contributing to Chennai Open Tennis Tournament - It is manifest that the amounts in question were paid by the assessee as a statutory agent to......
November 10, 2020 Case Laws Income Tax

Offences u/s 276 C(2) - non filing of ITR and failure to pay tax dues - It is admitted in the counter affidavit itself that the petitioner have since cleared the dues......
November 10, 2020 Case Laws Income Tax

Validity of reopening of assessment - notice under section 148 issued at wrong address - While passing impugned reassessment order, principle of natural justice and......
November 10, 2020 Case Laws Income Tax

Disallowance u/s 54F - Investment of Sale consideration for claiming exemption on LTCG - Advance was given for purchase of new residential property but the transaction......
November 10, 2020 Case Laws Income Tax

Addition on account of excess stock - discrepancies in stock records, unaccounted sales - we are satisfied with the documentary evidence that the alleged stock of cotton....
November 10, 2020 Case Laws Income Tax

Validity of notice u/s 143(2) - the notice u/s 143(2) was not issued by an officer having jurisdiction on the assessee and who had passed the assessment order and......
November 10, 2020 Case Laws Income Tax

Exemption u/s 10(23C)(iiiab) - As per AO grants received during the year were not received wholly from Government but from other sources also - institutions receiving......
November 10, 2020 Case Laws Income Tax

Notice u/s 143(2) with wrong date of filing of return - the error has occurred due to typographical mistake and hence it is curable as per provisions of section 292B of the Act. - AT
November 10, 2020 Case Laws Income Tax

Interest charged u/s 234B - Deposit of amount pursuant to search and seizure proceedings - Provisions of section 132B of the Act governs the manner of utilisation of......
November 10, 2020 Case Laws Central Excise

Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser....
November 10, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input......

1 ....42 43 44 454647 48 49 50........ 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...

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...