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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1551 to 1600 of 5778 Records

1 ....28 29 30 313233 34 35 36........ 116

December 6, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - the words are clean and simple and in order to expose the assessee to the penalty, unless the case is strictly covered by the Proviso, the......
December 6, 2021 Case Laws Income Tax

Exemption u/s 11 - RTI - certificate of registration u/s 12A not traceable - the record which is to be maintained of the unit by the concerned authority is required to......
December 6, 2021 Case Laws Income Tax

Disallowance of depreciation on guest house - assessee has claimed depreciation @ 10% on guest house, which is applicable to factory and office buildings - assessee had.....
December 6, 2021 Case Laws Income Tax

Upward TP adjustment on account of reimbursement of expenses - The expenses in question were thus clearly for the purpose of the business of the assessee, and deserved......
December 6, 2021 Case Laws Income Tax

Upward TP adjustment on account of corporate guarantee - There has to be a proper determination as to whether there is prohibition of the imported goods. This exercise......
December 6, 2021 Case Laws Customs

Classification of imported goods - Areca Nuts - There has to be a proper determination as to whether there is prohibition of the imported goods. This exercise can be......
December 6, 2021 Case Laws Customs

Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by.....
December 6, 2021 Case Laws Customs

Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such......
December 6, 2021 Case Laws Service Tax

SVLDRS - Right of the petitioner to get deduction of deposits made prior to the issuance of show cause notice - Amount deposited by the petitioner falls in the second......
December 6, 2021 Case Laws Service Tax

Refund of Service Tax - service tax was paid under the mistake of law - Unjust enrichment - Instead of discharging the burden of correctly classifying and establishing......
December 6, 2021 Case Laws Service Tax

Classification of services - Appellant’s activities relating to Horizontal Directional Drilling (HDD) works - The learned Commissioner has erred in adjudicating the......
December 6, 2021 Case Laws Central Excise

Legality and validity of the show cause notices (SCN) - The impugned show cause notice once again of raising the very issue when the order of Commissioner (Appeals) has.....
December 6, 2021 Case Laws Central Excise

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and......
December 6, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or other liability - vicarious liability against the appellants - The test to determine if the Managing Director or a......
December 6, 2021 Case Laws Indian Laws

Principle of Issue Estoppel - Simultaneous parallel proceedings while arbitration proceedings - So long as the award passed by the Arbitrator – Housing Commissioner......
December 4, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - fraudulent availment and passing on ineligible/fake Input Tax Credit - as per the scheme of the CGST Act, though the offence is of......
December 4, 2021 Case Laws GST

Levy of GST - contribution received from members - The doctrine of mutuality was examined by the Supreme Court in the context of the Sales Tax law. However, the amended.....
December 4, 2021 Case Laws VAT and Sales Tax

Inclusion of CST turnover into the VAT turnover - TNVAT Act, 2006 - the overlap between the CST Act, 1956 and the TNVAT Act, 2006 and the Rules made thereunder are only.....
December 4, 2021 Case Laws VAT and Sales Tax

Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set.....
December 4, 2021 Case Laws Indian Laws

Professional misconduct of Chartered Accountant - In fact, the Disciplinary Committee rightly refrained from interfering in the report by observing that it had no......
December 4, 2021 Case Laws GST

Release of seized goods with vehicle - The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to.....
December 4, 2021 Case Laws GST

Violation of the principles of natural justice - Release of detained goods - bill & E-way bill was mismatched - The order impugned is in the complete breach of the......
December 4, 2021 Case Laws GST

Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another......
December 4, 2021 Case Laws GST

Classification of goods - rate of tax - sale/ supply of Fryums (papad) manufactured by the applicant - The product “fried - different shapes and sizes Papad” involved in....
December 4, 2021 Case Laws GST

Imposition of the GST - land premium to be payable to the RIADA - Since the applicant has admitted himself that the word upfront means "beforehand" or "before the actual....
December 4, 2021 Case Laws GST

Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of......
December 4, 2021 Case Laws Income Tax

Exemption from the Income Tax of the compensation received on acquisition of land - In the instant case the assessee received compensation for compulsory acquisition of.....
December 4, 2021 Case Laws Income Tax

Addition being @25% Travelling expenses & conveyance expenses - Such expenses are incurred for the business purpose. Since the addition is made by the Assessing Officer.....
December 4, 2021 Case Laws Service Tax

Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority.......
December 4, 2021 Case Laws VAT and Sales Tax

Revision of assessment under Section 84 of the TNVAT Act, 2006 - mistake in the return by itself - inter-state sales - petitioner has made a typographical mistake by......
December 4, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - validity of assessment order - rectification of mistake - This Court feel that the orders, which are impugned herein passed.....
December 4, 2021 Case Laws Indian Laws

Owner of suit property - joint ownership - legality and validity of the power of attorney and the sale deeds - the sale deeds will have to be held as void being executed....
December 4, 2021 Case Laws GST

Scope of Advance Ruling application - This Authority is of the view that based within the meaning of Section 97 of the GST Acts, an application for Advance Ruling can......
December 4, 2021 Case Laws Income Tax

Refund adjustments against disputed tax demands - Non invoking Section 245 - no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior....
December 4, 2021 Case Laws Income Tax

TP Adjustment - main grievance is the non-granting of the adjustment with regard to underutilized capacity - The settled law is that adjustment on account of capacity......
December 4, 2021 Case Laws Income Tax

Addition of the depreciation from contract income and Tripper income - claim not made by the assessee in his return of income since assessee had shown his income under......
December 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - In absense of meeting the mandatory requirement of belongingness of the seized documents with the appellant, the AO was not within his.....
December 3, 2021 Case Laws GST

Seeking release of goods - The two different stages in which the goods can be released - during adjudication and post-adjudication are obviously created with a purpose......
December 3, 2021 Case Laws GST

Jurisdiction - lack of inherent jurisdiction with the Deputy Commissioner to issue a notice - in the context of the Act, any officer of the Central Government who may......
December 3, 2021 Case Laws GST

Levy of IGST - intermediary Services - SPA has sub-contracted the services like installation/ upgradion of machines sold by SPA, training at customer’s site etc. to the.....
December 3, 2021 Case Laws GST

Classification of goods - narrow woven fabrics manufactured - The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges....
December 3, 2021 Case Laws GST

Input Tax Credit - services procured for the operation and maintenance of Diving Support Vehicle owned and used for supplying port and terminal handling services -......
December 3, 2021 Case Laws GST

Determination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - The subject goods find their specific description as ‘cigarettes of tobacco.....
December 3, 2021 Case Laws GST

Exemption from GST - lump-sum amount received for Health care Services to be provided for 20 years by the applicant as “Diamond Plan” - Benefit of exemption is available - AAR
December 3, 2021 Case Laws GST

Input tax credit - input services - Lease Premium paid - The word used by the Legislature in Section 17(5)(d) CGST Act is ‘for’ and not ‘used’, thereby the intention of.....
December 3, 2021 Case Laws GST

Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in......
December 3, 2021 Case Laws GST

Classification of goods - Class Monitor Home Learning Kit - On combined reading of tariff and HSN 49001, the kit box/ book, which is in the form of separate sheets which....
December 3, 2021 Case Laws Income Tax

Disallowance u/s 43B - provision for leave encashment written back - ITAT after taking note of the entire facts, came to the conclusion that the final statements drawn......
December 3, 2021 Case Laws Income Tax

Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts....
December 3, 2021 Case Laws Income Tax

Revision u/s 263 by CIT-A - TDS have been deducted and deposited by the assessee in the Government account, therefore, there is no loss caused to the Revenue. In this......

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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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