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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2401 to 2450 of 6363 Records

1 ....45 46 47 484950 51 52 53........ 128

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......
November 5, 2020 Case Laws Income Tax

Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee......
November 5, 2020 Case Laws Income Tax

Revision u/s 263 - The inquiry made by the AO pertained to the issue as regards the valuation of opening and closing WIP of the assessee’s project and determination of......
November 5, 2020 Case Laws Income Tax

TP Adjustment - Safe Harbour Notification dated 18th September 2013 relied upon by the Revenue is prospective. Since, Safe Harbour Rules are not operative for the year......
November 5, 2020 Case Laws Companies Law

Oppression and Mismanagement - prayer to waive the requirements prescribed under Section 244 of the Act to enable the Petitioners to apply under Section 241 seeking the.....
November 5, 2020 Case Laws Insolvency and Bankruptcy

Extension of CIRP period for a further period of 90 day - the intention of the Committee of Creditors to invite fresh Expression of Interest to enable more bonafide......
November 5, 2020 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - distribution mechanism - It is not the Appellant’s grievance that he has been discriminated against as a dissenting Financial Creditor.....
November 5, 2020 Case Laws Service Tax

CENVAT Credit - insurance service received by the banks from the Deposit Insurance and Credit Guarantee Corporation - initially there was Difference of Opinion - credit allowed - AT
November 4, 2020 Case Laws GST

GST evasion - Suspension and cancellation of importer exporter code (IEC) Number - It is trite that when a law requires a thing to be done in a particular manner, it has....
November 4, 2020 Case Laws GST

Detention of goods alongwith vehicle - if this Court ignores the classification issue as also the non-registration issue which are not relevant for the purposes of......
November 4, 2020 Case Laws GST

Permission to correct Form GSTR-1 - Admittedly, the 31st of March 2019 was the last date by which rectification of Form – GSTR 1 may be sought. However, and also......
November 4, 2020 Case Laws GST

Refund - Interest on delayed payment of tax u/s 50 - Refund of amount deposited earlier at the instance of Department - the petitioner states that the interest liability....
November 4, 2020 Case Laws Income Tax

TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption....
November 4, 2020 Case Laws Income Tax

Revision u/s 263 - Assessee's claim for deduction u/s 10B - The decision of the AO to allow such deduction to the Assessee without making any inquiries whatsoever or......
November 4, 2020 Case Laws Income Tax

TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of......
November 4, 2020 Case Laws Customs

SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019.....
November 4, 2020 Case Laws Customs

Right to obtain copies of statements recorded u/s 108 of CA - The statements cannot be termed as documents produced in or in the custody of the court, copies of which......
November 4, 2020 Case Laws Customs

Levy of penalty u/s 114 - The discretion of levying penalty is always available with the Statutory Authority under Section 114, whenever such an Authority is of the view....
November 4, 2020 Case Laws Customs

Valuation of imported goods - Revenue was not required to look into the value of the similar goods as per contemporaneous import, in view of the actual transaction value....
November 4, 2020 Case Laws Service Tax

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made.....
November 4, 2020 Case Laws Service Tax

Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the......
November 4, 2020 Case Laws Service Tax

Refund of CENVAT Credit reversed - There are no hesitation to hold that the view taken by the Commissioner (Appeals) that the appellant has to reverse credit as per Rule....
November 4, 2020 Case Laws VAT and Sales Tax

Time Limitation for completion of assessment - The limitation provided is not from the date of finalization of assessment, but from the closure of the year to which the.....
November 4, 2020 Case Laws Indian Laws

Grant of Arbitral Award - when a Court is applying the ‘public policy’ test to an arbitral award, it does not act as a court of appeal and consequently errors of fact......
November 4, 2020 Case Laws Indian Laws

Dishonor of Cheque - This Court while exercising the powers under Scion 561-A Cr.P.C cannot conduct a mini trial with regard to the pleas raised by the petitioner. The......
November 3, 2020 Case Laws Income Tax

Settlement Application under Section 245C - DGIT jurisdiction to issue the SCN - While the DGIT is deemed to be an 'Income Tax Authority' for the purposes of the Act, by....
November 3, 2020 Case Laws Income Tax

Revision u/s 263 - It is settled principle of law that once the High Court lays down particular the proposition of law, the same is deemed to be in existence from the......
November 3, 2020 Case Laws Income Tax

Forfeiture of amount - Addition of amount forfeited by assessee on share warrants u/s 43(5) - amount received on account of forfeiture of amount due to non payment......
November 3, 2020 Case Laws Income Tax

Computation of MAT u/s 115JB - Addition towards delayed payment of gratuity and leave encashment - in computation of book profit only provision for unascertained......

1 ....45 46 47 484950 51 52 53........ 128

Quick Updates:

What's New:
Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

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

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

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

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

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...