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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1051 to 1100 of 5778 Records

1 ....18 19 20 212223 24 25 26........ 116

December 5, 2022 Case Laws Income Tax

Disallowance of depreciation - Demerger - the value of the assets has to be written off this year and to be claimed as loss in the statement of income (instead of......
December 5, 2022 Case Laws Income Tax

Character of income - Served from India Scheme Scrips - SFIS credit available through a specific certificate as furnished to each vendor has been utilized to make......
December 5, 2022 Case Laws Customs

Refund claim - Auction - seized Betel Nuts - Whether respondent petitioner can take shelter under Section 150 and Section 14 of the Customs Act, 1962 for the purpose of.....
December 5, 2022 Case Laws Insolvency and Bankruptcy

Constitutional validity - Regulation 36A of IBC - splitting of the CIRP into inviting expression of interest and then seeking resolution plans - Since Regulation 36A has....
December 5, 2022 Case Laws Insolvency and Bankruptcy

Recovery proceedings of debts - attachment of movable/immovable property of the petitioners - as per the settled legal position, it cannot be said that the orders passed....
December 5, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the......
December 5, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - section 33 of IBC - This Appellate Tribunal is very conscious of the fact that Liquidation should be the last resort as this virtually.....
December 5, 2022 Case Laws Insolvency and Bankruptcy

Financial Debt or not - related parties - Approval of Resolution Plan - The basic element of the Financial Debt that such disbursement should be for consideration of......
December 5, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - Petitioner claimed as being whistle blower made an accused - In the case in hand, this petitioner has tried to scandalize the......
December 5, 2022 Case Laws Money Laundering

Money Laundering - Onus on Chartered Accountant (CA) for giving certificate - Even on a demurrer, on a perusal of Form 15CB, we find that a Chartered Accountant is......
December 5, 2022 Case Laws Service Tax

Levy of penalty - The entire demand is held to have wrongly been confirmed. Once the very basis of confirmation of demand goes, the question of legality of enhancement......
December 5, 2022 Case Laws Service Tax

Rejection of refund claim - Ideally, credit should be reversed as and when export takes place; however, with eligibility for refund arising only upon receipt of proceeds....
December 5, 2022 Case Laws Central Excise

Interest on refund claim - The tribunal, in its Order impugned wrongly applied the judgement of the Apex Court supra for purposes of denying the benefit of interest on......
December 5, 2022 Case Laws Central Excise

Refund of deposits - Requirement to issue SCN - Section 11AC (1)(d) of CEA - time limitation - the amount deposited by the appellant-assessee pursuant to audit letter,......
December 5, 2022 Case Laws VAT and Sales Tax

Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main.....
December 5, 2022 Case Laws VAT and Sales Tax

Levy of Entertainment tax on the 'costume' - Renting of costume - It is well settled that the tax can be levied only when specially provided for and not by intendment.......
December 3, 2022 Case Laws GST

Validity of assessment order u/s 73 of GST Act - Prescribe procedure under Rule 142 - proper officer to assess the case of petitioner - When the same Officer is......
December 3, 2022 Case Laws GST

Recovery of dues - Attachment of property - The impugned notice was issued on 06.01.2022. There is no gainsaying that no proceedings were pending. The summons under......
December 3, 2022 Case Laws GST

Rate of GST - sale of rejected paddy seed - “Rejected paddy / Damaged paddy” per se supplied by the applicant, procured by them although merits classification under......
December 3, 2022 Case Laws GST

Exemption from GST - Flavoured Milk for Tea Preparation - pasteurized milk - Since, the product of the applicant, classifiable under Chapter Sub-Heading No. 0401 20 00,.....
December 3, 2022 Case Laws GST

Government Entity or not - Damodar Valley Corporation fulfils the criterion laid down for "Government entity" as per Notification No. 31/2017 -Central Tax......
December 3, 2022 Case Laws Income Tax

Waiver of interest u/s 220(2A) - Levy of interest is mandatory - Merely raising the dispute before any authority cannot be a ground not to levy the interest and/or......
December 3, 2022 Case Laws Income Tax

Denying exemption u/s. 54B - Assessee being ignorant of the same as entitled to claim compensation derived from the Government of Maharashtra of compulsory acquisition......
December 3, 2022 Case Laws Income Tax

Shipping income for voyages performed by the vessels u/s 172 - DTAA between India and Singapore - shipping income sourced in Singapore and assessable to tax at Singapore....
December 3, 2022 Case Laws Income Tax

Addition u/s 68 - Consistently escaping from appearing/producing the documents and alleged parties before the ld. AO and the appellate authority(ld.CIT-A) indicates that....
December 3, 2022 Case Laws Income Tax

Revision u/s 263 - Income from other sources - AO failed to examine the applicability of s. 56(2)(vii)(b) - Fair Market Value (FMV) (guideline value under Stamp Act) of.....
December 3, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii b) - value the equity shares using DCF Method - the Lower Authorities ought to have considered the valuation report of the Chartered Accountant......
December 3, 2022 Case Laws Income Tax

Depreciation on foreign exchange fluctuation loss - foreign currency term loan availed for purchase of windmill - since the assessee has capitalized and claimed......
December 3, 2022 Case Laws Income Tax

Revision u/s 263 - where there is no addition on account of unaccounted sales and the resultant additional net profit, then the question of alleged capital employed to......
December 3, 2022 Case Laws Customs

Classification of imported goods - Oil contained in the Bunker tanks in Engine Room of Vessel imported for breaking up, are associated and connected with the machinery......
December 3, 2022 Case Laws Insolvency and Bankruptcy

Cost of CIRP / Liquidation - Liability of operational creditors - Appellants are small suppliers and they don’t want to be burdened with additional liability as their......
December 3, 2022 Case Laws Central Excise

Interest on delayed refund - seizure of cash / currency during search - The Commissioner (Appeals) has committed an error while holding that since there is no provision.....
December 3, 2022 Case Laws Indian Laws

Dishonor of cheque - rebuttal of presumption - Only lodging such a complaint of taking such cheque by force or threat is not sufficient enough to rebut presumption under....
December 2, 2022 Case Laws GST

Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for......
December 2, 2022 Case Laws GST

Restoration / Revocation of cancelled GST registration - as the petitioner has come with the case that he has deposited the entire tax and has filed return in the year......
December 2, 2022 Case Laws GST

Seeking pre-arrest bail u/s 438 Cr.P.C. - monetary dispute between the parties - the petitioner had committed fraud by projecting himself to be the proprietor of the......
December 2, 2022 Case Laws Income Tax

Capital gain - Addition u/s 50C - "transfer" u/s. 2(47) - Relevancy of date of sale deed - When section 2(47) of the Act specifically deals with “sale‟ under......
December 2, 2022 Case Laws Income Tax

Credit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for TDS in assessment year 2016-17, when such professional income has.....
December 2, 2022 Case Laws Income Tax

waiver of Interest charged u/s 201 - delay in deposit of TDS - One day delay in debiting the amount from the Assessee’s bank account - delay in deposit of TDS caused by.....
December 2, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Pr.CIT has not conducted any enquiry after receipt of the reply of the assessee - under the provisions of Section 263 of the Act. Ld. Pr.CIT......
December 2, 2022 Case Laws Income Tax

Addition 69A - undisclosed income is from business or any other source - unexplained money OR only 8% of the cash deposit u/s 44AD - The burden u/s.69A of the Act is......
December 2, 2022 Case Laws Income Tax

Addition of community development expenditure by observing that this expenditure is not related to the business activity of the assessee - In assessee’s case has......
December 2, 2022 Case Laws Income Tax

Capital gain computation - addition u/s 50C - DVO has done the valuation in a very arbitrary manner. He has preferred rates of nearby plots despite noting himself an......
December 2, 2022 Case Laws Companies Law

Oppression and Mismanagement - minority shareholders - There was no alternative except liquidation or revival of company through other modes including sale of assets to.....
December 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - existence of pre-existing dispute or not - Careful reading of Section 8(2)(a) of the Code provides that the existence of......
December 2, 2022 Case Laws Service Tax

True Liability - Service Tax Voluntary Compliance Encouragement Scheme (STVCES) - If a true liability is disclosed subsequently by a person it is obvious that the amount....
December 2, 2022 Case Laws Central Excise

Rejection of rebate claim - Period of limitation - Merely because there is no reference of Section 11B of the Act either in Rule 18 or in the notification on the......
December 2, 2022 Case Laws Central Excise

Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard......
December 2, 2022 Case Laws Central Excise

Levy of Central Excise duty - captive consumption - carbon dioxide generated during the process of fermentation of beer and used for its carbonation - carbon dioxide may....
December 2, 2022 Case Laws VAT and Sales Tax

Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was......

1 ....18 19 20 212223 24 25 26........ 116

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES