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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1601 to 1650 of 5778 Records

1 ....29 30 31 323334 35 36 37........ 116

December 3, 2021 Case Laws Income Tax

Income taxable in India - payments made to the law firm in Poland - nature of Fee for technical services under section 9(1) (vii) of the Act as well as Article 13 of......
December 3, 2021 Case Laws Income Tax

Disallowance u/s 14A - Disallowance made on account of interest expenditure - AO has not made any disallowance on account of interest expenditure u/s 14A of the I.T. Act....
December 3, 2021 Case Laws Income Tax

Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including......
December 3, 2021 Case Laws Customs

Extended period of limitation - Once it is found that there was absence of mis-declaration or suppression facts which finding attained finality between the parties......
December 3, 2021 Case Laws Customs

Seeking amendment of drawback serial number in the shipping bills - appellant procured Brass Artwares from local market falling under tariff heading 74199930 and......
December 3, 2021 Case Laws Insolvency and Bankruptcy

Maintainability of appeal filed belatedly - the scheme of limitation for filing Appeal as delineated by Section 61 does not give any scope to the submission that......
December 3, 2021 Case Laws Service Tax

Levy of service tax - works contract service - contract between the supplier of RMC i.e. appellant and buyer of RMC - manufacture of Ready Mix Concrete (RMC) - activity.....
December 3, 2021 Case Laws Central Excise

CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication....
December 3, 2021 Case Laws Central Excise

Waiver of SCN - differential duty with interest paid before issuance of SCN - Unamended sub-Section 11(2B) shall apply for waiver of show cause notice. Therefore, there.....
December 3, 2021 Case Laws Central Excise

CENVAT Credit - transfer of credit - case of petitioner is that there is only one factory and one office there is no need for registration of ISD - - It is seen that......
December 3, 2021 Case Laws Central Excise

Clandestine removal - IMT Bars - Area based exemption - Though the appellant subsequently paid duty but at time of clearance they have mis-declared and cleared the goods....
December 3, 2021 Case Laws Indian Laws

Dishonor of Cheque - There is certainly no evidence to show that the body writing on the cheque in question is in a different hand or ink and has been made by a person......
December 2, 2021 Case Laws GST

Application for refund filed manually - Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of......
December 2, 2021 Case Laws GST

Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential.....
December 2, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - No doubt this matter has also been set to rest by Circular No.717 issued by the Central Board of Direct Taxes wherein the Board......
December 2, 2021 Case Laws Income Tax

Nature of expenditure - reconditioning/repair of plant and machinery - so long as only part of the machinery has been replaced as in the instant case to preserve and......
December 2, 2021 Case Laws Income Tax

Exemption u/s 11 - The society had no other institution other than the present assessee. The society on its own has not claimed any exemption u/s 12A of the Act and in......
December 2, 2021 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - the TDS provisions will be applicable only when the services are utilized, respective payments made directly to the service provider. In......
December 2, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained loans - the appellant by filing ample documentary evidences sought to justify the identity and creditworthiness of the parties and......
December 2, 2021 Case Laws Customs

Levy of penalty on CHA - It is clear that the appellant had not discharged these obligations, which cast on him. It is a case where under the guise of Coco Peats,......
December 2, 2021 Case Laws Insolvency and Bankruptcy

Dishonor of cheque - Corporate Debtor failed to repayment of its dues - business dispute including the disputes with respect of dishonoured of cheques - applicability of....
December 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - Though the defendant has taken a stand that the cheque is issued as a security towards the transaction between the plaintiff and the defendant,......
December 1, 2021 Case Laws GST

Levy of GST - sale of developed plot of land for which consideration is received before the issuance of completion certificate - The sale of developed land, by the......
December 1, 2021 Case Laws GST

Classification of goods - HSN Code - baby wipes - the impugned article-‘baby wipes' are neither designed to absorb and store fluids nor are shaped to fit human body and.....
December 1, 2021 Case Laws GST

Classification of services - rate of GST - composite supply or not - - manufacturers of electronics equipments for locomotives and coaches - The supply made by the......
December 1, 2021 Case Laws GST

Input tax credit - GST paid on the services provided by GACL in the form of agreeing to surrender/ relinquish its rights in the leasehold property in favour of GNAL -......
December 1, 2021 Case Laws GST

Classification of supply - composite supply of services or not - health care services - if composite amount is not charged from the patient. and if the cost of medicines....
December 1, 2021 Case Laws GST

Requirement of obtaining HSN Codes at the time of obtaining registration - Pan Masala and Tobacco products Trading - the benefit of the Composition Scheme u/s 10 of the.....
December 1, 2021 Case Laws GST

Classification of goods - sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories - The goods falling under Chapter......
December 1, 2021 Case Laws Income Tax

Addition u/s 69A - survey action under Section 133A - Addition based on loose paper in search - There is no concrete evidence which has been brought on record by the......
December 1, 2021 Case Laws Income Tax

Addition u/s 40A(2) - disallowance of interest claim of 9% - ITAT has rightly concluded that the provisions like Section 40A are meant to check evasion of tax through......
December 1, 2021 Case Laws Income Tax

Deduction u/s 80IA - the scope of deduction under Section 80IA of the Act is limited to determination of quantum of deduction by treating eligible business as the only......
December 1, 2021 Case Laws Income Tax

Provision for Bad debts - Rural branch - section 36(1) (viia) - No doubt, “place” as such is not defined in the definition clauses and so much so, we have to find out......
December 1, 2021 Case Laws Income Tax

Validity of order passed u/s 144C - non passing a draft assessment order - not passing a draft assessment order in accordance with the provisions contained u/s 144C(1)......
December 1, 2021 Case Laws Customs

Entitlement for concessional rate of duty - coated paper - The descriptions in the relevant tariff items are emphatically unambiguous, the rules of classification......
December 1, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is to be remembered that IBC, 2016 is not a ‘Debt Enforcement Procedure’ - the ‘proceedings’ under IBC are summary in nature and not an adversary....
December 1, 2021 Case Laws Service Tax

Nature of activity - manufacture or service - job of manufacturing Plastic Jars and Containers in the factory of the service recipient by the help of their own manpower.....
December 1, 2021 Case Laws Service Tax

Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of.....
December 31, 2020 Circulars Customs

Import and export of vaccines in relation to COVID-19 through Courier - In order to facilitate the import/ export of vaccines in relation to COVID -19 through Courier,......
December 31, 2020 Notifications Customs

Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020 - Notification
December 31, 2020 Notifications GST

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. - Notification
December 31, 2020 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematograph films - The Respondent has resorted to profiteering by way of either increasing the.....
December 31, 2020 Case Laws Income Tax

Revision u/s 263 - Characterization of income - Real estate business - Assessing Officer has conducted sufficient enquiry as required under Explanation 2(a) to Section......
December 31, 2020 Case Laws Income Tax

Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and......
December 31, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash creditors - once it is established that it is the creditors' money that has found its way in the books of the assessee, no adverse......
December 31, 2020 Case Laws Income Tax

LTCG - Deduction u/s 54 - Adoption of the cost of acquisition of new asset - - what is to be treated as cost of the residential house is the entire cost of house and it.....
December 31, 2020 Case Laws Income Tax

Revision u/s 263 - Clearly, what was being directed by the learned Commissioner was already done by the Assessing Officer, and, therefore, these directions clearly show.....
December 31, 2020 Case Laws Income Tax

Computation of book profit u/s. 115JB - A.O. took the view that the Provision for bonus is a contingent liability and hence, the same is required to be added to the net.....
December 31, 2020 Case Laws Income Tax

TDS u/s 195 - interest income accrued in the hands of the foreign entity - There was no expenditure accrued during the previous year and also claimed and hence, the......
December 31, 2020 Case Laws Income Tax

Disallowance of depreciation - enhanced cost on account of exchange fluctuation - wherever there was an exchange gain to the assessee, the same was reduced from the WDV.....

1 ....29 30 31 323334 35 36 37........ 116

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