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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2351 to 2400 of 6363 Records

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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......
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......

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F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

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F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

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A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...