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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1101 to 1150 of 5778 Records

1 ....19 20 21 222324 25 26 27........ 116

December 2, 2022 Case Laws VAT and Sales Tax

Input tax credit - cancellation of license of three dealers - Registration / license of supplier dealers have been cancelled - Due to the cancellation of the license of.....
December 2, 2022 Case Laws Indian Laws

Suppression of facts from the Court - In view of this conduct of petitioner, a sizable amount of precious time of court is being wasted. We deem it proper to observe......
December 1, 2022 Case Laws GST

Transitional Credit - rectification of inadvertent of mistake its consultant or accept the physical copy of the Form GST TRAN-1 - the respondents No.1 & 2 may instruct......
December 1, 2022 Case Laws GST

Recovery of dues - Validity of attachment notices - The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the......
December 1, 2022 Case Laws GST

Classification of goods - rate of GST - paper based Corrugated Sheets - The rate of tax on supply of corrugated paper sheets is 6% under CGST and 6% under SGST......
December 1, 2022 Case Laws Income Tax

Revision u/s 263 - Estimation of bogus purchases - it is incumbent upon the AO to inquire into the matter and take the proceedings to the logical end. Having not done......
December 1, 2022 Case Laws Income Tax

Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148......
December 1, 2022 Case Laws Income Tax

Penalty levied u/s. 271D - assessee had taken loan from his brother and his mother in cash for the purpose of purchase of residential property - There is nothing on......
December 1, 2022 Case Laws Income Tax

Revision u/s 263 - Valuation of closing stock - Just because, the AO does not write detailed assessment order in respect of each of the issues and each of the view he......
December 1, 2022 Case Laws Income Tax

Nature of expenditure - Personal or business expenses - As rightly pointed out by the AO, the immediate beneficiary of the sponsorship was the hospital and not the......
December 1, 2022 Case Laws Income Tax

Penalty u/s.271(1)(c) - Nature of interest income - capital receipt or revenue receipt - This being a highly debatable issue and once there is a debate as assessee’s......
December 1, 2022 Case Laws Income Tax

Disallowance of exemption claimed u/s 10(23C)(iiiab) - imparting education - there is no change in the facts and circumstances of the case as regard retention of......
December 1, 2022 Case Laws Income Tax

Disallowance of interest expenditure u/s 40(A)(2)(b) - AO disallowed 3% excess interest - the assessee is justified in claiming that the bank rate of interest is a......
December 1, 2022 Case Laws Customs

Revocation of Customs Broker License - Respondent (CB) discharged a part of its obligation under the CBLR, 2013, although not in its entirety, we feel that the order......
December 1, 2022 Case Laws Customs

Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The......
December 1, 2022 Case Laws Customs

Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted to unauthorised modification /alteration in the shipping bill......
December 1, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of pre-existing dispute or not - The emails relied upon the Adjudicating Authority are not directed to raise a pre-existing dispute rather....
December 1, 2022 Case Laws FEMA

Maintainability of appeal before High court - hierarchy of forums - violation of the provisions of Section 4 of FEMA - Since the petitioner department can very well file....
December 1, 2022 Case Laws Money Laundering

Seeking grant of Regular bail - Money Laundering - commission of fraud with the Bank of India It is strange that when the petitioner was having the company why the loan.....
December 1, 2022 Case Laws Service Tax

Recovery of wrongly availed CENVAT Credit - Rule 9 of CCR - if the documents as submitted by the appellants contain all such particulars as are mentioned in the invoices....
December 1, 2022 Case Laws Central Excise

Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the......
December 1, 2022 Case Laws Central Excise

Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the......
December 1, 2022 Case Laws Central Excise

The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore......
December 1, 2022 Case Laws Central Excise

Compliance with the actual user condition - Once, its authenticity is proved then the said documents must be considered for a fair adjudication. In the present case, the....
December 31, 2021 Case Laws GST

Jurisdiction - proper officer - Power to issue show cause notice (SCN) u/s 74(1) of CGST Act - Additional or Joint Commissioner of Central Tax - Admittedly the monitory.....
December 31, 2021 Case Laws GST

Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the......
December 31, 2021 Case Laws GST

Classification of services - principal supply or not - services of coaching to students which also includes along with coaching, supply of goods/printed material/test......
December 31, 2021 Case Laws GST

Seeking grant of bail - fake issuance of GST invoices without actual supply and receipt of goods - Considering the seriousness and gravity of the economic offence in......
December 31, 2021 Case Laws Income Tax

Disallowance of interest paid by the assessee on the pretext that assessee has given loans and advances to its employees without charging any interest - advances given......
December 31, 2021 Case Laws Income Tax

Assessment u/s 153C - Short Term Capital Gain - transfer within the meaning of section 2[47] - As per the sec.2(47)(i), transfer in relation to capital asset includes......
December 31, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - addition of share premium - addition u/s 68 - Pr. CIT has made a bald statement that the AO’s assessment order attracts Explanation 2(c) u/s.......
December 31, 2021 Case Laws Income Tax

Penalty levied u/s 271AAB - Undisclosed income - Assessee has neither made any surrender of any undisclosed income during the search action nor the penalty has been......
December 31, 2021 Case Laws Income Tax

Addition u/s 56(2)(viib) - difference between the fair market value (FMV) of the shares and the value actually received - the balance sheet drawn up as on 31/03/2013 was....
December 31, 2021 Case Laws Income Tax

Penalty u/s. 271AAB - commodity profit as falling in the ken of the 'undisclosed income' - since the amount on which penalty is levied has been found at the time of......
December 31, 2021 Case Laws Customs

Extended period of limitation - Certificate of Origin furnished by the petitioner was valid or not - Even if the Appellate Commissioner does not accept the contention of....
December 31, 2021 Case Laws Companies Law

Seeking rectification of register of members of the Company - Even though the Respondents stated that they have inducted the new members with the approval of the Board,.....
December 31, 2021 Case Laws Insolvency and Bankruptcy

Seeking release of security interest from the liquidation estate - If the respondent wants to proceed with the liquidation proceedings without relinquishing his security....
December 31, 2021 Case Laws Insolvency and Bankruptcy

Seeking direction to 1st Respondent to admit the claim - The excess amount claimed by the Applicant has already been received by them from the Corporate Debtor and this.....
December 31, 2021 Case Laws Service Tax

Maintainability of appeal - pre-deposit of the amount of certain percentage of duty demanded or penalty imposed - Perusal of section 35F of Central Excise Act, 1944......
December 31, 2021 Case Laws Service Tax

Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub......
December 30, 2021 Case Laws GST

Levy of IGST - supply of imported goods on High Sea sale basis or supply of goods from FTWZ facilities by the Applicant to the Indian customers - such transactions by......
December 30, 2021 Case Laws GST

Seeking grant of anticipatory bail - allegation of passing the ineligible input tax credit from and to non existing firms - This Court is not inclined to grant......
December 30, 2021 Case Laws Income Tax

Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the......
December 30, 2021 Case Laws Income Tax

Assessment u/s 153C - non issue of notice u/s 142 - it becomes evident that the notices were sent by the respondent to the earlier e-mail address of the petitioner,......
December 30, 2021 Case Laws Income Tax

Benefit of carry forward losses - Return of income has been filed by assessee on 22.11.2013 meaning thereby that the Form 3CEB has been obtained after the filing of......
December 30, 2021 Case Laws Income Tax

Penalty levied u/s 271B - assessee not got her accounts audited u/s 44AB - The assessee follows project completion method. Therefore, the claim of the assessee was that.....
December 30, 2021 Case Laws Income Tax

Revision u/s 263 - In the instant case, the receipt of consultancy fee does not fall within the ambit of expression “income in respect of any issue, which has escaped......
December 30, 2021 Case Laws Income Tax

Disallowance of bonus paid to employees including the key management persons - the disallowance was made by the ld. AO only on an adhoc basis at the rate of 25% without.....
December 30, 2021 Case Laws Income Tax

Disallowance of setting off of the carried forward loss - return filed beyond the due date specified under subsection (1) of section 139 - It was argued that the delay......
December 30, 2021 Case Laws Income Tax

Disallowance of Administrative Expenses - Closure of business activities - The temporary lull in the business during the lean period of transaction cannot be mistaken to....

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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