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Highlights / Annotations / Catch Notes For December

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Showing 1401 to 1450 of 5778 Records

1 ....25 26 27 282930 31 32 33........ 116

December 16, 2021 Case Laws Central Excise

CENVAT Credit - input services - Maintenance of Computer Hardware on shop floor, AMC charges for Desktops, printers, Scanners, Laptop and FM service for resident......
December 16, 2021 Case Laws Indian Laws

Validity of Arbitral Award - it is alleged that award is in excess of claim - Arbitrator exceeded the scope of reference or not - Arbitrator has rewritten the contract......
December 16, 2021 Case Laws Indian Laws

Seeking grant of bail - Smuggling - psychotropic substances - admissibility of confessional statement recorded under Section 67 of the NDPS Act - In the absence of any......
December 15, 2021 Case Laws GST

Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - In the second explanation given in Section 17, while providing......
December 15, 2021 Case Laws GST

Reverse Charge Mechanism - procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) - zero rated supply or not.....
December 15, 2021 Case Laws GST

Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of......
December 15, 2021 Case Laws GST

Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -......
December 15, 2021 Case Laws GST

Classification of services - activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer - The......
December 15, 2021 Case Laws Income Tax

Interest u/s 244A of the Act on the advance tax payment - The benefit of advance tax has already been allowed to the assessee, i.e., petitioner. In any event, there is......
December 15, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - The general public utility from such construction is derived as fact with the facilities constructed by the assessee......
December 15, 2021 Case Laws Income Tax

Disallowance of depreciation claimed by the assessee u/s 32 on the fixed assets acquired/purchased during the year - asset put to use or not? - Once a new factory has......
December 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - No such evidence to prove the fact that the remittance made by the assessee in his NRE Account or the credit......
December 15, 2021 Case Laws Income Tax

Levying MAT u/s 115JB - 100% reduction of the profit u/s. 80IB(10) - while computing the book profit u/s. 115JB appellant had reduced it from book profit and claimed......
December 15, 2021 Case Laws Income Tax

Unexplained cash credit - addition of cash deposit in bank account - It is important to mention here that the bank statements cannot be termed as books of accounts for......
December 15, 2021 Case Laws Income Tax

TP Adjustment - The product licenses were held by the AE who was also responsible for maintenance of the product licenses. The manufacturing was done in strict adherence....
December 15, 2021 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA Cancelled - Application test under section 11, 12 and 13 of the Act, could have been applied only after the outcome of the......
December 15, 2021 Case Laws Central Excise

CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as......
December 15, 2021 Case Laws Central Excise

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential......
December 15, 2021 Case Laws VAT and Sales Tax

Reassessment under Section 43 of the OVAT Act - absence of completion of assessment under Sections 39, 40, 42 or 44 of the OVAT Act - The picture that emerges is that if....
December 15, 2021 Case Laws Indian Laws

Dishonor of cheque - compoundable offence - It can safely be said that when the offence under Section 138 N.I. Act is compounded in accordance with Section 147 N.I. Act,....
December 14, 2021 Case Laws GST

Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the......
December 14, 2021 Case Laws Income Tax

Income accrued in India - royalty receipts - transfer of copyright in the software - India-UK DTAA - The Impugned Rulings passed by the learned AAR are set aside and it.....
December 14, 2021 Case Laws Income Tax

Levy of penalty u/s 269T read with 271E - Tribunal deleted the penalty levy - In normal course, the findings recorded by the Tribunal would have been examined by this......
December 14, 2021 Case Laws Income Tax

Correct head of income - income from infrastructure support services - the action of the authorities below not to permit the assessee to arrange their business in the......
December 14, 2021 Case Laws Income Tax

Condonation of delay - delay of nine months on the part of the assessee in filing the appeal before the CIT(A) - Delay of nine months in filing the appeal before the Ld.....
December 14, 2021 Case Laws Income Tax

Levy of penalty u/s 272A(2)(e) - returns of income was filed belatedly after the due date specified u/s. 139(4A) and 139(4C) - Illness of Managing Trustee of the trust......
December 14, 2021 Case Laws Income Tax

Deductibility of the amount of service tax paid under VCES, 2013 - contention of the assessee is that the amount paid was a discharge of liability which got crystallized....
December 14, 2021 Case Laws Income Tax

Penalty order u/s 271(1)(b) - non-compliance of the notices - nonappearance before the learned assessing officer - There is a sufficient and reasonable cause with the......
December 14, 2021 Case Laws Income Tax

Disallowance of deduction claimed u/s 80IB(10) - assessee had offered additional income in the proceedings initiated under section 153C of the Act - Restriction on claim....
December 14, 2021 Case Laws Income Tax

Exemption u/s 11 - Payment of salary to certain members of the society - no adverse material has been brought on record by the AO to hold that services have not been......
December 14, 2021 Case Laws Income Tax

Assessment u/s 153C/153A - Addition u/s 68 - Seized incriminating material has to pertain to the assessment year in question and have co-relation, document-wise, with......
December 14, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - In the instant case the primary facts were already disclosed in the Notes to Accounts filed along with the balance-sheet......
December 14, 2021 Case Laws Customs

Obligations of Authorised Courier - Revocation of suspension under censure of warning and imposition of penalty of ₹ 50,000/- - The appellant has exercised......
December 14, 2021 Case Laws Service Tax

Interpretation of statute - scope of Support Services of Business or Commerce - The Tribunal which is the last fact finding authority in the hierarchy of authorities......
December 14, 2021 Case Laws VAT and Sales Tax

Right to cross-examine - The crucial aspect of the matter at this stage is, these books have been recovered behind the back of the dealer. On this either aspect, the......
December 14, 2021 Case Laws VAT and Sales Tax

Interpretation of proviso to Section 8(a) of the Kerala Value Added Tax Act, 2003 - Constitutional validity of proviso to Section 8(a) - recovery of compounded tax - The....
December 13, 2021 Case Laws GST

Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers....
December 13, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - when the assessee's case was that the CIT had ignored the explanation and submission therefore, if the tribunal was of the view that the CIT......
December 13, 2021 Case Laws Income Tax

TDS u/s 194H OR 194G - the assessee purchased lottery tickets from the State of Kerala and claims to have sold to the retail vendors - Admittedly, the government after......
December 13, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Unsecured loan - departmental representative stated that the learned Commissioner of Income tax (Appeals) should have given a....
December 13, 2021 Case Laws Income Tax

Professional income V/s Salary income - When an assessee insists that he is rendering professional / technical services to a company, the burden is on him to prove the......
December 13, 2021 Case Laws Income Tax

Penalty levied u/s 271B - not getting the books of account audited u/s 44AB - The assessee society is also running an educational institution and was under the bonafide.....
December 13, 2021 Case Laws Income Tax

Estimation of income - Bogus purchases - The assessee is engaged in reselling of ferrous and non-ferrous metals and in such circumstances we have to apply profit rate......
December 13, 2021 Case Laws Customs

Levy of penalty u/s 114A of Customs Act, 1962 - In the present case, the appellant has been allowed to redeem the goods on payment of payment of duty. The appellant has.....
December 13, 2021 Case Laws Customs

Classification of imported goods - items imported for deployment in their ‘motorcycle’ production lines - Usage as determinant, or subsuming within broader descriptions,....
December 13, 2021 Case Laws Companies Law

Disqualification of the petitioners as Directors - repayment of deposits - In view of the exemption under the 1975 Rules, more specifically Rules 2(b)(ix) and (xi) of......
December 13, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - private sale of assets - failure to e-auction process - even though this is a private sale as opposed to sale by a government authority, we are of the....
December 13, 2021 Case Laws Service Tax

Levy of Service tax alongwith interest and penalty - interchange fee - notices covered periods prior to 01.07.2012 and also thereafter - double taxation - Split......
December 13, 2021 Case Laws Central Excise

Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a......
December 13, 2021 Case Laws Central Excise

Levy of penalty u/r 26 on the Appellant/Managing Director of the assessee - Whether the Tribunal is correct in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth......

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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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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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