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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1701 to 1750 of 5778 Records

1 ....31 32 33 343536 37 38 39........ 116

December 28, 2020 Case Laws Income Tax

Depreciation on computer software - Because software contained in a disk is tangible property by itself. Since the taxpayer’s ownership of limited right over the......
December 28, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - non independent application of mind by AO - Borrowed satisfaction - A.O. has reopened the assessment solely on the basis of information....
December 28, 2020 Case Laws Income Tax

Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column.....
December 28, 2020 Case Laws Service Tax

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The....
December 28, 2020 Case Laws Income Tax

Exemption u/s 11 - whether the assessee is to be treated as a “charitable institution”? - Running a Hospital / Medical institution - generating huge profit - The......
December 28, 2020 Case Laws Income Tax

Unexplained cash credit u/s 68 r/w section 115BBE - Bogus purchase and sale - The assessee has recorded the entries of sales and purchase in its books of account and has....
December 28, 2020 Case Laws Income Tax

Additions u/s 40A(3) - Purchase payments in cash in contravention to the provisions of section 40 A(3) - the assessee is merely facilitator and intermediary in the......
December 28, 2020 Case Laws Income Tax

TP adjustment - The TPO has not given any reason as to why he altered the aggregate amount of Net profit. Hence the workings made by TPO is liable to rejected. We have......
December 28, 2020 Case Laws Central Excise

Valuation - inclusion of Freight charges in the assessable value - place of removal - Merely, because the payment of transit insurance has been made by the appellant......
December 28, 2020 Case Laws Service Tax

Demand of Service Tax - Merger / Demerger of units - ven if it is assumed that BAS was provided, then too only Abhijeet Ltd. and Corporate Ltd. were liable to pay......
December 28, 2020 Case Laws Income Tax

TP Adjustment - determination of Arms Length Price by TPO - MAM selection - No tax can be levied without the authority of law as mandated by Article 265 of the......
December 28, 2020 Case Laws Income Tax

Addition u/s 68 - increase in share capital and share premium - As source of source is proved by the assessee in the instant case though the same is not required to be......
December 27, 2020 Forms GST

Intimation for suspension and notice for cancellation of registration - New GST Form inserted
December 27, 2020 Act Rules GST

Restriction on furnishing of information in PART A of FORM GST EWB-01 - New circumstances included - Rule 138E of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Information to be furnished prior to commencement of movement of goods and generation of e-way bill - Validity period of e-way bill reduced to half (other than......
December 27, 2020 Act Rules GST

Restrictions on use of amount available in electronic credit ledger - Mandatory payment of GST in cash @1% (restriction in utilizing ITC in excess of 99%) in certain......
December 27, 2020 Act Rules GST

Form and manner of furnishing details of outward supplies - New restriction imposed in furnishing GSTR-1 return for failure to furnish GSTR-3B returns in specified......
December 27, 2020 Act Rules GST

Documentary requirements and conditions for claiming input tax credit - The credit of ITC shall be limited to 5% where the invoices were not furnished by the supplier -.....
December 27, 2020 Act Rules GST

Cancellation of registration - consequential amendments corresponding to sub-rule (2A) of rule 21A - Rule 22 of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - Power to Revoke the suspension anytime during the proceedings - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - before suspension, no reasonable opportunity of being heard shall be afforded - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Suspension of registration - Procedure prescribed for suspension of RC in case of discrepancy is found in the GST returns - Rule 21A of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Registration to be cancelled in certain cases - 3 More circumstances included where RC can be cancelled - Rule 21 of the Central Goods and Services Tax Rules, 2017
December 27, 2020 Act Rules GST

Verification of the application and approval - Amendments with regard to procedure and time limit for grant of registration certificate - Rule 9 of the Central Goods and....
December 27, 2020 Act Rules GST

Application for registration - Provisions amended for Aadhaar authentication or taking biometric information as the case may be - Rule 8 of the Central Goods and......
December 26, 2020 Case Laws GST

Maintainability of application - matter that is being investigated by the Directorate of GST Intelligence - we agree with the decision taken by the lower Authority that.....
December 26, 2020 Case Laws GST

Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would......
December 26, 2020 Case Laws GST

Detention of goods alongwith the vehicle - There was no e-way bill accompanying the consignment. - when goods of the same consignment covered by multiple invoices exceed....
December 26, 2020 Case Laws GST

Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in......
December 26, 2020 Case Laws Income Tax

Disallowance of operating expenses @ 10% - expenses being of unverified, unreasonable and excessive - without pointing out any defects in the bills and vouchers of......
December 26, 2020 Case Laws Income Tax

Disallowance of licence fee - Issue of cash system/mercantile system of accounting is not having any impact on the issue under consideration because the amount of......
December 26, 2020 Case Laws Income Tax

Denial of registration u/s 12A r.w.s. 12AA - Charitable activity u/s 2(15) - there is no bar in granting registration to a religious institution under the relevant......
December 26, 2020 Case Laws Income Tax

Revision u/s 263 - amount of HUF was deposited not in the account of the HUF but into the account of the individual - CIT has enquired before invoking the provisions of.....
December 26, 2020 Case Laws Service Tax

Manpower recruitment or supply agency service - deputation of employees - To provide general back office and operational support to such group companies situated......
December 26, 2020 Case Laws Service Tax

Admissibility of abatement - availing and utilizing cenvat credit for providing the output services - in this case the appellant had paid the service providers / settled....
December 26, 2020 Case Laws Service Tax

Business Auxiliary Services - The demand of service tax in respect of the amount collected on account of bouncing of cheques and cancellation of orders is also not......
December 26, 2020 Case Laws Service Tax

Levy of Service Tax - when such services are provided for marketing of the product in the overseas market to meet the regulatory requirement, the same cannot fall under.....
December 26, 2020 Case Laws Service Tax

Renting of immovable property Service - Bundled services - Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for....
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - The Trial Court has failed to appreciate the burden of proof and drawing presumption. Only on untenable contentions and evidence, the Trial Court......
December 26, 2020 Case Laws Indian Laws

Dishonor of Cheque - Insufficient Funds - case of appellant is that the alleged cheques were never issued by the petitioner for any legally enforcible debt - The offence....
December 26, 2020 Case Laws GST

The advocate of the petitioners are to be allowed to be present during the interrogation of the petitioners. It is further clarified that he/they should be made to sit......
December 25, 2020 Case Laws Income Tax

Characterization of interest income from the partnership firm as business income - Presumptive income @8% u/s 44AD - Interest and salary received by the assessee from......
December 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - the Revenue could not produce any evidence to show that the reasons recorded were provided to the assessee in spite of opportunity......
December 25, 2020 Case Laws Income Tax

Validity of reopening of assessment - year of taxation of capital gain - Petitioner argument that the order of assessment for AY 2016-17 has been challenged in appeal......
December 25, 2020 Case Laws Income Tax

Higher depreciation claim - Receipt from business of hiring of plant and machinery - The assessee’s claim is that since the substantial income i.e. 2/3rd of its income......
December 25, 2020 Case Laws Income Tax

Claim of deduction of expenditure u/s 37(1) - Provision for audit fees - the matter requires examination and verification of fact that the payee has discharged its......
December 25, 2020 Case Laws Customs

Confiscation of goods - imposition of redemption fine and penalty - at the time of importation of the goods, admittedly, Pre Shipment Inspection Certificates were not......
December 25, 2020 Case Laws Customs

Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal......
December 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - filing of application by the Promotor / Director of company - it is on record that the SIDBI and IOB, the Financial Creditors have strenuously......

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F: GST on Solar Plant

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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...

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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.

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...