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Highlights / Annotations / Catch Notes For December

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Showing 1451 to 1500 of 5778 Records

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December 13, 2021 Case Laws VAT and Sales Tax

Whether the amount deposited under protest prior to an order of assessment can be adjusted against the mandatory pre-deposit required for filing an appeal? - Section......
December 11, 2021 Case Laws GST

Availability of ITC - GST charged by the contractor supplying service of works contract - Section 17(5) of the CGST/SGST Act - ITC cannot be availed on works contract......
December 11, 2021 Case Laws GST

Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the......
December 11, 2021 Case Laws GST

Transitional Credit - mistake made while submitting a declaration electronically in form GST TRAN-1 - The petition is allowed by permitting the writ petitioner to make a....
December 11, 2021 Case Laws GST

Classification of supply - rate of tax - supply of pulp wood - This HSN code clearly covers poles, props and logs for pulping. The applicant is supplying logs for......
December 11, 2021 Case Laws GST

Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of......
December 11, 2021 Case Laws Income Tax

Exemption from tax under Section 115-O - Tax on distributed profit / Dividend Tax - Once it is held that the amount distributed or paid by Petitioner by way of dividend.....
December 11, 2021 Case Laws Income Tax

Disallowance of deduction expenditure u/s 40(a)(ia) - adhoc provision - It is ex-facie apparent that the contention of the assessee inasmuch as non-identification of the....
December 11, 2021 Case Laws Income Tax

Disallowance on account of foreign exchange fluctuation loss - It is an undisputed fact that for the assessment year 2012-13, 2013-14 and 2016-17, the assessee declared.....
December 11, 2021 Case Laws Income Tax

Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its......
December 11, 2021 Case Laws Income Tax

Exemption u/s 11 - rejecting the application filed for registration u/s 12AA - Section 12AA of the Act provides for procedure for registration as to how ld. CIT (E) will....
December 11, 2021 Case Laws Income Tax

Penalty u/s 272A(2)(k) - assessee did not file its quarterly TDS returns within the prescribed time limit and there was a delay - In the given case, the assessee did not....
December 11, 2021 Case Laws Income Tax

Payment to related person u/s 40A - Addition on account of payment made by the assessee to quantum asset management company by way of research fee - A subsidiary company....
December 11, 2021 Case Laws Income Tax

Penalty u/s 271AAB - the Ld. Assessing Officer was not aware as to on what basis he was levying the penalty. This action of AO in itself makes the penalty proceedings......
December 11, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference in the market value and issued value of shares - assessee had established through various evidences submitted during appeal......
December 11, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The learned Adjudicating Authority has taken an erroneous view of the matter and on evaluating the letter of the Managing Director of the Corporate.....
December 11, 2021 Case Laws Service Tax

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one......
December 11, 2021 Case Laws Central Excise

Time Limitation - suppression of fact of manufacture and clearance of excisable goods - It is found that satisfaction recorded initially by the Commissioner and then by.....
December 10, 2021 Case Laws GST

Attachment of Bank Accounts - Neither any show cause notice has been issued to any of the petitioners. It appears that the impugned order is passed only because the......
December 10, 2021 Case Laws GST

Classification of services - pure services or not - Project Development Service - the Services rendered by the appellant to the State Urban Development Agency, Uttar......
December 10, 2021 Case Laws Income Tax

Validity of order passed u/s 144B - disregarding the stay granted by this court - In the assessment order, the Assessing Officer is referring to a letter stating that......
December 10, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s 12AA - Assessee engaged providing activities like sale/purchase of medicine, running of pathological clinic, x-ray clinic,......
December 10, 2021 Case Laws Income Tax

Foreign exchange fluctuation - As we understand from the record, the gist of the method followed by the assessee is that, the assessee in Schedule IX claimed less......
December 10, 2021 Case Laws Income Tax

TDS u/s 194LA - compensation paid to the land owners - in cases where TDS was deducted before payment of consideration, the same is liable to be made over to the Income.....
December 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Initiation of reassessment proceedings, u/s.148 of the Act and issued notice to the assessee was based on valid reason on the strength.....
December 10, 2021 Case Laws Income Tax

Revision u/s 263 to set aside an order passed u/s. 154 - Once a loss has been disclosed in the income tax return, and such a loss has not been disturbed in the scrutiny.....
December 10, 2021 Case Laws Income Tax

Levy of penalty u/s. 271A(2)(g) - default in compliance of TDS provision - financial crisis - The assessee has demonstrated from the material placed on record that......
December 10, 2021 Case Laws Income Tax

Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS......
December 10, 2021 Case Laws Income Tax

Addition of interest income under the head ‘income from other sources’ while computing tonnage tax u/s.115VI - The question whether the assessee had maintained separate.....
December 10, 2021 Case Laws Income Tax

Depreciation - Disallowance of amount released from reserves account under normal computation of income - The net result of the accounting entries passed in the books of....
December 10, 2021 Case Laws Customs

Seeking amendment of shipping bill - Benefit of merchandise export from India Scheme (MEIS) - The Customs House, in fact, issued certificate of amendment. Thus, denial......
December 10, 2021 Case Laws Companies Law

Compounding of offences - threshold limit of holding directorship in companies - This Court is of the opinion that earlier one show cause notice was issued on......
December 10, 2021 Case Laws Companies Law

Compounding of offences and payment of compounding fee - there are no complaints and there is no inspection/investigation pending. - In the present case, the company has....
December 10, 2021 Case Laws Central Excise

Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is......
December 10, 2021 Case Laws VAT and Sales Tax

Amendment of CST Registration Certificate - the application for amending the CST Registration Certificate has been made belatedly on 19.09.2020, nevertheless, there is......
December 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt - the defence sought to be put forth relating to the cheque and other documents having been obtained by force,....
December 9, 2021 Case Laws GST

Delay in filing of appeal - Period of limitation - Though the petitioner was in receipt of the impugned assessment order by email on April 20, 2019 itself, the......
December 9, 2021 Case Laws GST

Input Tax Credit - seeking permission to file TRAN-1 Form, either online or offline - This Court directs the respondents to permit the petitioner either submit the......
December 9, 2021 Case Laws GST

Classification of supply - Coach Work like Switch Board Cabinet for Railway Coaches and Locomotives - Switch Board Cabinet, though to be used in Railway coaches, cannot.....
December 9, 2021 Case Laws GST

Seeking grant of Regular Bail - fraudulent transfer of ITC - The offence is triable by learned Magistrial Court. Denial of bail to the applicant, would amount to......
December 9, 2021 Case Laws Income Tax

Exemption u/s.11 of the Act r.w.s. 13(1)(c) - The purchasing of wood is for the medical college to be established by the assessee/Educational Trust. Each one of the......
December 9, 2021 Case Laws Income Tax

TDS u/s 194I - Additional discount given is by way of godown rent - Tribunal is absolutely right in holding that every assessee is required to decide its own business......
December 9, 2021 Case Laws Income Tax

Exemption u/s 11 - application for grant of registration u/s 12AA rejected - In the absence of proper compliances etc before the Ld. CIT(Exemption) on the part of the......
December 9, 2021 Case Laws Customs

Claim of refund - Period of limitation - the refund was filed by the appellant on 27.10.2016 and Notification reducing the rate of ADD was issued on 29.01.2016. Firstly,....
December 9, 2021 Case Laws Companies Law

Oppression and mis-management - The discretionary power under Section 402 of the Companies Act are residuary in nature and in addition to the powers available to the CLB....
December 9, 2021 Case Laws VAT and Sales Tax

Refund of excess tax - Purchase of High Speed Diesel Oil - inter-state sales - refusal to accept the “C” Forms - It is well settled that if a claim is otherwise......
December 9, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - bogus loss on shares - penny stock transactions - Reliance on audit objection given by the audit party - As safely concluded that the ld. AO......
December 9, 2021 Case Laws Customs

Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the......
December 9, 2021 Case Laws Service Tax

Classification of services - erection of girders used in the construction of roads and bridges with the help of labour and equipment - supply of tangible goods services.....
December 9, 2021 Case Laws Central Excise

Levy of penalty on the company and its Director - If the appellant is permitted to pay reduced penalty i.e. 25% of the duty so determined within 30 days from the date of....

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

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

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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

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

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...