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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2301 to 2350 of 6291 Records

1 ....43 44 45 464748 49 50 51........ 126

November 10, 2020 Case Laws VAT and Sales Tax

Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of......
November 9, 2020 Case Laws Income Tax

Refund the tax paid on admitted income - When the assessment order, which accepts the tax liability as proposed by the assessee, is intact, the consequential order......
November 9, 2020 Case Laws GST

Search and Seizure - Violence and coercion against the petitioners and their employees - In view of the admitted fact that the search operations were continued well past....
November 9, 2020 Case Laws GST

Classification of goods - Nizam Pakku - it is seen [hat the essential character of betel nut (arecanut) remains the same in the product supplied by the applicant.......
November 9, 2020 Case Laws Income Tax

Exemption u/s 11 - eligibility for exemption u/s 12A - educational institution - The Tribunal lost sight of the distinction between a claim for registration under......
November 9, 2020 Case Laws Income Tax

Addition being the amounts credited in the capital reserve - income u/s.56 - conversion of partnership firm into company - pursuant to assessee firm receiving capital......
November 9, 2020 Case Laws Income Tax

Disallowance of interest expenses - assessee has not charged any interest in respect of advance given to the wife of the one of the key personnel of the company - In......
November 9, 2020 Case Laws Companies Law

Condonation of delay of 201 days - It is well settled principle in Law that if the ‘explanation’ offered does not smack of mala fide, utmost consideration must be given.....
November 9, 2020 Case Laws Service Tax

Recovery of service tax dues of the company from the director - Attachment of his personal bank account by respondent - the Principal Commissioner informed this Court......
November 9, 2020 Case Laws Service Tax

100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold....
November 9, 2020 Case Laws Central Excise

Clandestine Manufacture and removal - Pan Masala and scented zarda - Release of applicant on Bail - a person cannot claim as a matter of right to be released on bail......
November 9, 2020 Case Laws Central Excise

CENVAT Credit - credit on FFC & MTOP - the department cannot deny the credit availed after collecting the excise duty - demand do not sustain - AT
November 7, 2020 Case Laws GST

Transitioinal credit - TRAN-1 form - As admittedly in this case the Respondents have found the Petitioner to be eligible for input credit amount in question, in our view....
November 7, 2020 Case Laws Income Tax

Revision u/s 263 - AO allowed the claim of carried forward of losses u/s 72A based on an incorrect assumption of facts - The action of the assessing officer, though......
November 7, 2020 Case Laws Income Tax

Cognizance for the offence u/s 276C(1) - enquiry by the investigation wing - unusual credit of large amount through RTGS in bank account maintained by the petitioner and....
November 7, 2020 Case Laws Income Tax

Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by......
November 7, 2020 Case Laws Income Tax

Unsecured loan received from the directors - Additions u/s 68 - The explanation offered by the assessee that the bank account and the capacity of the creditor who have......
November 7, 2020 Case Laws Income Tax

Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving.....
November 7, 2020 Case Laws Income Tax

Computing the profits and gains of the business of production of feature films - the amount realised by the assessee on sale of audio rights and TV rights of the film......
November 7, 2020 Case Laws Income Tax

TDS u/s 195 - software expenses - the arrangement of the assessee company with its AE is of purchase of computer software at agreed price i.e. sale price to the Indian......
November 7, 2020 Case Laws Income Tax

Re-opening of assessment u/s 147 - whether the non-resident entities had Permanent Establishment (“PE”) in India and if the PE existed what would be the income......
November 7, 2020 Case Laws Income Tax

Validity of notice issued u/s 153A - merely because the seized record has been numbered as “HM” does not necessarily mean that the same was seized from a different......
November 7, 2020 Case Laws Income Tax

Income from royalty - bookings arising from India, the payment for Altea Reservation System (ARS) is made by the British Airways for the use of system for the purpose of....
November 7, 2020 Case Laws Income Tax

Capital gain computation - sale of joint property - assessee’s claimed that, they are entitled to 1/6th share, in the total property under Hindu succession Act - AO......
November 7, 2020 Case Laws Income Tax

Deduction u/s 80P(2) on interest income received from co-operative banks - Assessee’s claim regarding deduction u/s. 80P(2)(a)(i) cannot be rejected on this basis that......
November 7, 2020 Case Laws Customs

Classification of goods - machinery used for making footwear and footwear sole/strap/heel - The fact that in some other case benefit has been given to the importer on......
November 7, 2020 Case Laws Customs

Amendment of IGM - Import General Manifest - The claim of the petitioners, as put forth by them, for amendment of the IGM, needs to be considered by the Competent......
November 7, 2020 Case Laws Customs

The right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory......
November 7, 2020 Case Laws Insolvency and Bankruptcy

Refund of amount which had been adjusted during CIRP by the Appellant Bank from Fixed Deposits - Once CIRP was initiated and Section 14 of IBC applied such adjustment by....
November 7, 2020 Case Laws Central Excise

Interest on delayed refund claim - Period of limitation - There is requirement of claiming interest along with refund of duty, no separate application u/s 11B is......
November 7, 2020 Case Laws Indian Laws

Jurisdiction of the Consumer Forum / Commission - Buyers of Flat - consumer or not - applicability and effect of the RERA Act - the proceedings initiated by the......
November 6, 2020 Case Laws GST

Validity of fresh proceedings under Section 74 of GST Act - there are no force in the submission of the learned counsel for the petitioner that it is only the Central......
November 6, 2020 Case Laws Income Tax

Accrual of income - Revenue recognition - real or hypothetical income - The assessee did not raise any demand on account of wheeling charges and since, there was......
November 6, 2020 Case Laws Income Tax

Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - assessee who is a resident of India and has derived from salary which has suffered......
November 6, 2020 Case Laws Income Tax

Accrual of income - Though the payment was not received by the assessee during the year under consideration, however, once the said payment was accrued and become due in....
November 6, 2020 Case Laws Income Tax

Allowable expenditure u/s 37 - Guarantee money - in the event assessee is not able to make good the full payment towards R&R plan as directed by CEC, the guarantee money....
November 6, 2020 Case Laws Income Tax

TP Adjustment - international transaction of `Payment of Regional Service charges (RSC)’ - TPO has referred to regional services being in the nature of shareholder......
November 6, 2020 Case Laws Income Tax

Assessment u/s 153A - Need for spelling out ‘Satisfaction note’ - the ld. CIT(A) while adjudicating the legal issue of the validity of the satisfaction note prepared by.....
November 6, 2020 Case Laws Customs

Classification of imported goods - goods are old and used rubber tyres reusable as tyres or are old and used rubber tyres scrap being in pressed baled form? - this......
November 6, 2020 Case Laws Customs

Valuation of imported goods - watches - rejection of transaction value - in absence of any of the special circumstances indicated in Section 14(1) ibid read with Rule 3.....
November 6, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Levy and Recovery of Capital Gains Tax - proceeds received from sale of assets of the corporate debtor - the tax liability arising out of the sale of.....
November 6, 2020 Case Laws Central Excise

Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the......
November 6, 2020 Case Laws VAT and Sales Tax

Levy of Interest on belated payment of tax - belated filing of returns - Once Section 24(3-A) is held to be applicable, the challenge to the impugned orders is not......
November 6, 2020 Case Laws Service Tax

Taxability - Whether bariatric surgery which the appellant performs would be cosmetic surgery or plastic surgery so as to be taxable u/s 65(105)(zzzzk) of the Finance......
November 6, 2020 Case Laws Customs

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to......
November 5, 2020 Case Laws GST

Power to conduct audit/verification of documents and records under erstwhile service tax law - Jurisdiction, post GST Law - Having regard to the language used in the......
November 5, 2020 Case Laws Income Tax

Rental income or otherwise - mesne profit - TAT was right in holding that mesne profits and interest on mesne profits received under the direction of the Civil Court for....
November 5, 2020 Case Laws Income Tax

Lump sum payment for development of infrastructure for uninterrupted power supply - revenue expenditure u/s 37(1) - The instant case, though the assessee has parted with....
November 5, 2020 Case Laws Income Tax

Exemption u/s 11 - proof of charitable activities - receipts from the business of upgrading the local indigenous low milk yielding cattle by cross breeding them with the....
November 5, 2020 Case Laws Service Tax

Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not......

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