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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1351 to 1400 of 5778 Records

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December 18, 2021 Case Laws Service Tax

CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the......
December 18, 2021 Case Laws Indian Laws

SAFEMA - Service of primary notice - illegally acquired properties - relatives of the convict - Competent authority claims that the subject property (to be forfeited) is....
December 17, 2021 Case Laws GST

Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff.......
December 17, 2021 Case Laws GST

Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent......
December 17, 2021 Case Laws GST

Benefit of exemption from GST - Services of ‘Commission Agent' for rice millers and traders - Supply of services which pertains to selling of agricultural produce as per....
December 17, 2021 Case Laws GST

Classification of goods - Marine Engines - The marine engines and spare parts used for fishing vessels (being part of the fishing vessel) attract 5% GST. If marine......
December 17, 2021 Case Laws GST

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no......
December 17, 2021 Case Laws Income Tax

Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In......
December 17, 2021 Case Laws Income Tax

Notice against company non existing - The Principal Chief Commissioner is directed to hold an enquiry against the concerned officers as to why despite being brought to......
December 17, 2021 Case Laws Income Tax

Refund claim - petitioner had not filed returns either u/s 139(1) or within the extended period u/s 139 (4) - Since the law mandates a particular thing to be done in a......
December 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - addition made on account of loss on exchange rate difference - if the view of AO is accepted then the purchases would be booked at the.....
December 17, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance of sales commission paid to foreign agents - There is no dispute that these foreign agents do not have permanent establishment in India and......
December 17, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 56(2) - The admitted position in the present case is that the assessee did not file any valuation report to substantiate the fair.....
December 17, 2021 Case Laws Income Tax

Addition of expenditure on provision for construction cost of various sites in view of mercantile system of accounting - matching concept of accountancy provision -......
December 17, 2021 Case Laws Income Tax

Application u/s 154 - grant of interest u/ 244A - On appeal, we find that the CIT(A), being of the view that the impugned order before him was an order passed by the A.O....
December 17, 2021 Case Laws Income Tax

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his......
December 17, 2021 Case Laws Income Tax

Levy of late fee u/s. 234E - Fee for default in furnishing statements - delay in filing statement of TDS within the prescribed time - Relief should not be refused to the....
December 17, 2021 Case Laws Income Tax

Additional depreciation claimed by the assessee company @ 10% in respect on new plant & machinery acquired by it after September 30, 2012 (AY 2013-14) - Number of days......
December 17, 2021 Case Laws Customs

Refund - Concessional rate of duty - In any event, merits of the refund claim of the petitioner would require a proper determination on facts and therefore, the second......
December 17, 2021 Case Laws Customs

Levy of penalty on Advocate - Seeking deletion of para from order of the Commissioner of Customs (Appeals) - In some occasions that are marked by their rarity, one may......
December 17, 2021 Case Laws Customs

Refund claim of Special Additional Duty (SAD), under Customs Act, in lieu of sales tax - rejection on the ground of time limitation - The Hon’ble High Court has clearly.....
December 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-admission stage - home buyers and creditors - corporate debtor has initiated the process of settlement with the financial creditors - whether,......
December 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Operational creditors - The pivotal plea taken on behalf of the Appellant is that the obligation of the ‘Corporate......
December 17, 2021 Case Laws Service Tax

Refund of accumulated/unutilised Cenvat Credit of Service Tax - ‘nexus’ between the input services and the export services - Indisputably, in the refund proceedings......
December 17, 2021 Case Laws Service Tax

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is......
December 17, 2021 Case Laws Central Excise

Refund of CENVAT Credit - As per the audit proceeding, the department was supposed to issue show cause notice which it failed to do so, therefore, there is no occasion......
December 17, 2021 Case Laws Central Excise

Refund of CENVAT Credit - In the present case, the appellant would be eligible to avail credit but for the introduction of GST law. The said right cannot be frustrated......
December 17, 2021 Case Laws Indian Laws

One Time Settlement (OTS) - Non-Performing Asset, (NPA) - The sum and substance of the discussion would be that no writ of mandamus can be issued by the High Court in......
December 17, 2021 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - discharge of legal liability or not - In the case of acquittal, there is double presumption in favour of the accused. An......
December 16, 2021 Case Laws GST

Detention of goods alongwith the vehicle - used/expired e-way bills to evade tax - no useful purpose will be served by allowing the vehicles to be detained any longer as....
December 16, 2021 Case Laws GST

Validity of assessment orders - Violation of principles of natural justice - use of common portal though intended to facilitate faster service notice of orders and......
December 16, 2021 Case Laws GST

Validity of SCN - SCN challenged on the ground that there is predetermination - Section 129(3) of the Central Goods and Services Tax Act, 2017 - no useful purpose will......
December 16, 2021 Case Laws GST

Detention of goods alongwith vehicle - The respondent have only issued a notice proposing to impose penalty and tax. It is open to the petitioner to explain the same......
December 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - scope of mandatory procedure prescribed u/s 148A - relation between Relaxation Act, 2020 and Finance Act, 2021 - enhanced/reduced time.....
December 16, 2021 Case Laws Income Tax

Advantage of Kar Vivad Samadhan Scheme, 1998 (KVSS) - The Apex Court and this Court have, on many occasions, stated that if a party comes to the Court with unclean......
December 16, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Making an incorrect claim in law cannot tantamount to furnishing inaccurate particulars under Section 271(1)(c) of the Act. Mere making of a......
December 16, 2021 Case Laws Income Tax

Nature of expenditure - Revenue expenditure or capital expenditure - expenditure incurred by the Appellant for raising floor height of Godown - The expenditure so......
December 16, 2021 Case Laws Income Tax

Carry forward of losses - ITR-V filed belated - Though the contention of the assessee in the said proceedings was that ITR-V was submitted by ordinary post well within......
December 16, 2021 Case Laws Income Tax

Cessation of liability u/s 41(1) - Incomplete project - Assessee has received trade advance for sale of certain flats to prospective buyers which were ultimately not......
December 16, 2021 Case Laws Income Tax

Royalty income - distributing its products the Indian market - there is no transfer of legal title in the copyrighted article as the same rests with the assessee. All......
December 16, 2021 Case Laws Income Tax

Denial of exemption u/s 10(25)(ii) - filling of return in the abbreviated name - We are of the considered view that ld. CIT (A) has erred in dismissing the rectification....
December 16, 2021 Case Laws Customs

Revocation of customs broker's license - Validity of SCN - time limitation - Offence Report - The delay in inter-departmental communications or furnishing of Relied Upon....
December 16, 2021 Case Laws Customs

Classification of imported goods - Reformate - from a plain language of the expression “preparations not elsewhere specified or included, containing by weight of 70% or.....
December 16, 2021 Case Laws Customs

Suspension of Customs Broker License - A statement which is retracted or otherwise, and more so not being substantiated by documentary or other proof, cannot be......
December 16, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It cannot be gainsaid that the Respondent/Financial Creditor, after considering the proposal of the Appellant for ‘One Time......
December 16, 2021 Case Laws Money Laundering

Jurisdiction under PMLA vs IBC - power or authority to proceed against the properties of a corporate debtor once a liquidation measure has come to be approved in......
December 16, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and......
December 16, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of the Finance Act, 1994 - appellant had collected ocean freight charges from their clients at a marked up value - The Revenue has erred in......
December 16, 2021 Case Laws Service Tax

Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST.....
December 16, 2021 Case Laws Service Tax

Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have......

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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