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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1001 to 1050 of 5778 Records

1 ....17 18 19 202122 23 24 25........ 116

December 8, 2022 Case Laws Income Tax

Determination of profit on sale of Flats - the assessee has been following project completion method of recognition of revenue and this system of accounting has been......
December 8, 2022 Case Laws Income Tax

Assessment u/s 153A - unsecured loan taken by the assessee - reliance on statement of third party - When the Assessing Officer and ld. CIT(A) has accepted that the......
December 8, 2022 Case Laws Income Tax

Disallowance of premium payable on redemption of debentures - addition on account of claim of premium on non-convertible debentures on proportionate basis - the moment......
December 7, 2022 Case Laws GST

Imposition of costs on the Department - provisional attachment - a fine question of law has been raised by the assesses in their appeal arising out of the very same......
December 7, 2022 Case Laws GST

Refund of Input Tax Credit accumulated due to inverted duty structure - In the present case, the Petitioners have not only asserted that notice was not received by the......
December 7, 2022 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - loan received by the Assessee from QNEI - the Assessee is not a shareholder of QNEI, the amount received from QNEI will not be taxable in.....
December 7, 2022 Case Laws Income Tax

Deduction u/s. 80IA - eligibility of rental income - the rental income derived by the assessee from Cargo Agents, Airlines, Banks etc., is derived from the cargo......
December 7, 2022 Case Laws Income Tax

Income accrued in India - subscription/distribution revenue earned by the assessee - royalty receipt - the issue, whether the assessee had a PE in India in these two......
December 7, 2022 Case Laws Income Tax

Revision u/s 263 - ‘business income’ OR ‘agricultural income’ - In the present case, neither any enquiry has been made by the Assessing Officer nor any questions were......
December 7, 2022 Case Laws Income Tax

Penalty u/s 271A - non maintenance of books of accounts - not furnishing tax audit report u/s 44AB - The commission being turnover/receipt for the purposes of 44AA and......
December 7, 2022 Case Laws Income Tax

Expenditure as covered u/s 43B - payment made by the assessee towards EDC under HDRUA Rules does not fall within the ambit of duty, tax, cess or fee. The impugned......
December 7, 2022 Case Laws Income Tax

Additional depreciation u/s 32(1)(iia) - manufacturing in term of section 2(29BA) - Vital fact, which is not disputed by revenue, that the assessee is purchasing plastic....
December 7, 2022 Case Laws Customs

Service Exports from India Scheme - requirement of obtaining IEC - In view of the amendment made in the FTP 2015-20, this Court does not deem it fit to venture further......
December 7, 2022 Case Laws Insolvency and Bankruptcy

Delay in Revival of the Corporate Debtor - This Tribunal, on going through the words, any person Aggrieved, occurring in Section 61 (1) of the I & B Code, 2016, is of......
December 7, 2022 Case Laws Companies Law

Power of NCLT to investigate and direct the ICAI to take action against chartered accountant - no power exist with the Tribunal, to ask an Autonomous Professional Body......
December 7, 2022 Case Laws Insolvency and Bankruptcy

Forfeiture of right to file reply of Corporate debtor - Financial Debt or not - It is significant to mention that the Financial Creditor had not sought for enforcement......
December 7, 2022 Case Laws VAT and Sales Tax

Jurisdiction and Validity/legality of re-assessment order - time limitation - when the assesses are permitted to file their returns beyond the period prescribed due to......
December 7, 2022 Case Laws VAT and Sales Tax

Maintainability of writ petition - alternate remedy of appeal - The Hon’ble Supreme Court held that the High Court ought not to have entertained the writ petition under.....
December 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If the Appellant was not in a position to satisfy the Adjudicating Authority on the validity of the demand notice certainly application filed under.....
December 6, 2022 Case Laws GST

Violation of principles of natural justice - pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - HC restored the SCN.....
December 6, 2022 Case Laws Service Tax

Pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - The view of the learned Single Judge that there has been......
December 6, 2022 Case Laws GST

Rate of GST on services relating to setting up of solar power projects - 18% or 5% - Determination of value of services involved - GST Council has given clarity on......
December 6, 2022 Case Laws GST

Maintainability of Advance Ruling application - In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of......
December 6, 2022 Case Laws GST

Classification of goods - Satin Rolls and Taffeta Rolls - The tariff heading 5806 covers the woven fabrics that are not covered under heading 5807 consisting of warp......
December 6, 2022 Case Laws Income Tax

Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability.....
December 6, 2022 Case Laws Income Tax

TP adjustment - MAM selection - method used for benchmarking the royalty transaction - It may be true that the assessee aggregated payment of royalty with the......
December 6, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - TP Adjustment - arm's length price adjustment - even after holding that there was no apparent mistake in the DRP directions, whereas a....
December 6, 2022 Case Laws Income Tax

Addition u/s. 69A on account of unexplained jewellery - search & seizure - There is no logic for enhancing the quantity of gold by the weight of stones and diamonds.......
December 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - It is the solemn duty of the Courts to separate the grain from the chaff. As per Section 142(1)(a) of the Act, the sole criteria being that the......
December 6, 2022 Case Laws Income Tax

Rectification u/s 154 - There was material on record to support the claim of relief u/s 11 of the Act. It is not the case where the record in the form of Computation,......
December 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Sufficient time between the disposal of Objection against reopening and passing assessment order - Assessee received said with letter......
December 6, 2022 Case Laws Companies Law

Winding up of company - Operation of a company also generates employment. But, for the fact that the appellant was set ex parte there was no substantial material to show....
December 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - assessment is in pursuance of an order on appeal, etc. u/s 150 - Already order of the Tribunal has been given effect to by the......
December 6, 2022 Case Laws Income Tax

Long term capital loss on sale of equity shares - Approved Amalgamation Scheme - This is a classic case where the Ld.AO had denied the benefit which is statutorily......
December 6, 2022 Case Laws Income Tax

Addition u/s 68/69 - undisclosed income - absence of source of purchase of the property - Merely, because the assessee’s PAN number was mentioned as he was the Director.....
December 6, 2022 Case Laws Income Tax

Exemption u/s 10 (1) - agriculture income - contract farming - Merely because the assessee took the land on lease for conducting their research operations to produce the....
December 6, 2022 Case Laws Income Tax

Revision u/s 263 - set off of loss in speculation business against business income - In the present case, the principle business of the assessee is trading in shares.......
December 6, 2022 Case Laws Income Tax

TP adjustment - Comparability - Functional dissimilarity - there is wide difference in the functions of a manufacturer and assembler. It is further stated that the......
December 6, 2022 Case Laws Income Tax

Unexplained expenditure on the basis of unreconciled AIR statement - Naturally, if the assessee has not entered into such transaction, the learned AO should have......
December 6, 2022 Case Laws Income Tax

Unexplained Credit u/s 68 - Statement of a witness who has no knowledge of relevant facts towards receipt of cash from assessee is not entitled to any weight and is not.....
December 5, 2022 Case Laws GST

Cancellation of registration of petitioner, with retrospective effect - Relance upon the decision in case of [2022 (4) TMI 864 - GUJARAT HIGH COURT] - Applying the same.....
December 5, 2022 Case Laws GST

Reimbursement / Compensation with the additional IGST liability - Supplies to BHEL for export - extension of time limit for export under LUT - Since such extension of......
December 5, 2022 Case Laws GST

Job-work or not - The premises / the plant has been given on lease to the Appellant for 15 years - The activities undertaken in the Appellant ‘s premises or production......
December 5, 2022 Case Laws GST

Supply or not - subsidized canteen service - In the instant case the supplies by employer to employee are not free of charge. The applicant is recovering consideration......
December 5, 2022 Case Laws Income Tax

Nature of expenditure - business of development of software solution and management - admittedly, the product which was sought to be developed, never came into existence....
December 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s....
December 5, 2022 Case Laws Income Tax

Addition on account of unexplained money u/s 69A - unaccounted cash - When the cash is found with an assessee, it is the duty of the assessee to prove the source of such....
December 5, 2022 Case Laws Income Tax

Addition u/s. 56(2)(viib) - premium on issue of shares of the company - since the company was incorporated on 07.11.2012 and cut off date of valuation of share was 16.11....
December 5, 2022 Case Laws Income Tax

TDS u/s 195 - Fees or Technical Services (FTS) - Remittances made towards general training services - Article-12 of DTAA - the services as availed by the assessee is......
December 5, 2022 Case Laws Income Tax

Income from house property - deduction (Vacancy allowance) - Notably the words used in section 23(1)(c) of the Act are “the property is let and was vacant during the......

1 ....17 18 19 202122 23 24 25........ 116

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES