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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1501 to 1550 of 5778 Records

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December 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - criminal liability of natural persons - In the case on hand, the insolvency process was initiated by NCLT on 10.07.2017 and moratorium has been......
December 9, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheques have been endorsed in favour of the plaintiff - The effect of an endorsement of a Negotiable Instrument with the endorsements as illustrated....
December 8, 2021 Case Laws GST

Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the......
December 8, 2021 Case Laws GST

Levy of GST - Applicability of GST on recovery of nominal amount for availing canteen facilities by the employees - he employer and employee are related person as per......
December 8, 2021 Case Laws GST

Levy of GST - payment of notice pay by an employee to the applicant-employer in lieu of notice period - There can be no dispute about this fact that the applicant as......
December 8, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as......
December 8, 2021 Case Laws Income Tax

Validity of order u/s 144B - Faceless assessment - violation of principles of natural justice - We are in total disagreement with the revenue that on account of issuance....
December 8, 2021 Case Laws Income Tax

Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode....
December 8, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - FMV of property - The events subsequent to the transaction of “transfer” of the immovable property under consideration will have no......
December 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - We are of a strong conviction that in the garb of reopening the case of the assessee he had on the basis of the......
December 8, 2021 Case Laws Income Tax

MAT - Adjustments to book profit u/s.115JB - Disallowance on account of provision for periodic maintenance charges - Periodic maintenance cost is an integral part of the....
December 8, 2021 Case Laws Income Tax

Disallowance on account of depreciation on the right to collect annuity on toll roads - Entire investment/finance for developing the infrastructure facility was borne by....
December 8, 2021 Case Laws Income Tax

Rejection of books of accounts - NP rate determination - Rejection of books of account is no ground for application of higher net profit even if books of accounts are......
December 8, 2021 Case Laws Income Tax

Denial of the exemption u/s 54 - Nature of property sold - as far as shops are concerned, even where they are built on a residential plot of land (land use not being......
December 8, 2021 Case Laws Customs

Permissibility of Merchanting Trade Transactions - sale of PPE products by a supplier in China to a buyer in the United States - Clause 2(iii) of the 2020 MTT Guidelines....
December 8, 2021 Case Laws Customs

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation.......
December 8, 2021 Case Laws Customs

Levy of penalty u/s 112(a) - There is admitted case of collusion and forgery plus concoction of documents, including presenting and filing of false and incorrect......
December 8, 2021 Case Laws Customs

Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills.....
December 8, 2021 Case Laws Customs

Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these.....
December 8, 2021 Case Laws Central Excise

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the......
December 8, 2021 Case Laws VAT and Sales Tax

Revival of second composite ex-parte assessment order - both for reason of grammar as also to keep the provision workable, the interpretation made by the assessing......
December 8, 2021 Case Laws Indian Laws

Dishonor of cheque - denial of reasonable opportunity to explain the incriminating circumstances - rebuttal of statutory presumptions - In the instant case, apparently......
December 8, 2021 Case Laws Indian Laws

Dishonor of Cheque - signatories of the defaulted cheque - Liability of Chairman / Managing Director - Having done that there was no liberty available to the complainant....
December 8, 2021 Case Laws Indian Laws

Dishonor of cheque - denial of issuance of cheque and signatures - This court is convinced and satisfied that complainant has successfully proved by leading cogent and......
December 7, 2021 Case Laws GST

Seeking direction to unblock Input Tax Credit - provisions of rule 86A - If indeed the respondents were of the view that the petitioner had not been cooperating with the....
December 7, 2021 Case Laws GST

Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some.....
December 7, 2021 Case Laws GST

Classification of goods - rate of GST - Fryums (different shapes and sizes of PAPAD) manufactured - The traditionally Papad has been prepared manually, in round shape.......
December 7, 2021 Case Laws GST

Classification of goods - Epoxidised Soya bean Oil - AAR - the Epoxidised Soyabean Oil is manufactured from Soyabean refined Oil i.e. vegetable oil not from the animal......
December 7, 2021 Case Laws GST

Classification of goods - rate of GST - Himsa Plus Oil, which is a ayurvedic hair oil used for various hair disease and headache - beauty product or medicinal products -....
December 7, 2021 Case Laws GST

Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure......
December 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after the expiry of period of four years - Admissibility of deduction u/s 80I - The issue was already considered by the AO - In.....
December 7, 2021 Case Laws Income Tax

Taxability of rent received - Income from house property - the rule of consistency would certainly have a role to play here and we find that assessee had been having the....
December 7, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Reopening of assessment u/s 147 - addition of unexplained investment in property u/s 69 - firstly the AO who records the reasons and issues a......
December 7, 2021 Case Laws Income Tax

Disallowance of interest as per provisions of Section 36(1)(iii) pertaining to interest free advances made treating the same to be not for the purpose of business of the....
December 7, 2021 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - Even if the exporter had ceased to operate from that premises and had not got......
December 7, 2021 Case Laws Customs

Imposition of consolidated penalty levied u/s 112(a) read with Section 114A and 114AA of Customs Act - Appellant engaged for clearance of goods on commission basis -......
December 7, 2021 Case Laws Customs

Benefit of exemption - Import of artificial glass - Machine Tuft/Coated Polyethylene Twisted Grass for soccer field known as ‘artificial grass’ and agrifab field sweeper....
December 7, 2021 Case Laws Service Tax

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during......
December 7, 2021 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses in the gross value of the for determination of the value of taxable service - It is found that the issue in respect of the....
December 7, 2021 Case Laws Central Excise

Clandestine removal - denial of opportunity of cross-examination of witnesses - The only question is at what stage would he be entitled to cross-examine the witnesses -.....
December 7, 2021 Case Laws Central Excise

Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the......
December 7, 2021 Case Laws Central Excise

Remission of duty - finished goods destroyed in the fire accident - inputs contained in the semi-finished goods destroyed in the fire accident - principles of natural......
December 7, 2021 Case Laws Indian Laws

Dishonor of Cheque - The presumption under Section 139 is a rebuttable presumption and the onus is on the accused to raise the probable defence. The standard of proof......
December 6, 2021 Case Laws GST

Seeking direction regarding restoration of old registration number under the GST Act - validity of demand as a result of denial of the Input Tax Credit (ITC) to the......
December 6, 2021 Case Laws GST

Rejection of refund of unutilized compensation cess - Not only the show cause notice lacks the clarity and requisite material necessary to meet with the same, the order.....
December 6, 2021 Case Laws GST

Provisional attachment of properties - Section 83 of the Central Goods and Services Tax Act, 2017 - The Court chooses not to enter into the arena of the merit at this......
December 6, 2021 Case Laws GST

Disbursement of refund - Section 56 of the CGST Act - Payment of interest on late payment can never furnish the reason to delay payment, the four weeks time is granted......
December 6, 2021 Case Laws GST

Input Tax Credit - GST charged by service provider on hiring of bus, having seating capacity of more than thirteen person for transportation of employees to & from......
December 6, 2021 Case Laws GST

Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is......
December 6, 2021 Case Laws Income Tax

Validity of Revision u/s 264 - Reopening of assessment u/s 147 - Whether revision under Section 264 of the 1961 Act is an alternate remedy to the remedy of regular......

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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: 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...

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