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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 1901 to 1950 of 5778 Records

1 ....35 36 37 383940 41 42 43........ 116

December 15, 2020 Case Laws Central Excise

Method of Valuation - wall putty in packages of 40kg - MRP based value to transaction value - As the appellant had cleared wall putty in packages of 40 kg, the......
December 15, 2020 Case Laws Customs

Applicability of the time period (limitation) to claim refund of Special Additional Duty (SAD) - Merely because Section 27 of the Customs Act provides for a period of......
December 15, 2020 Case Laws Central Excise

Interest on delayed refund of pre-deposit - Relevant date for calculation of refund - The adjudicating authority is directed to grant interest from the date of deposit......
December 15, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - when the assessee has not brought on record any evidence to prove the genuineness of the share premium and has also miserably failed to establish....
December 14, 2020 Case Laws Income Tax

Addition made under the head claims, receivables, debts, shortages etc. written off - the coal is not an evaporated item, rather it is solid items for which, the......
December 14, 2020 Case Laws GST

Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 -......
December 14, 2020 Case Laws Income Tax

TDS liabiity on Award and decree passed by Motor Accident Claim Tribunal - Learned Judge has lost sight of the fact that the deceased left behind him five legal......
December 14, 2020 Case Laws Income Tax

Validity of Search and seizure action - The Court can examine whether the reasons to believe have a rational connection or are relevant bearing to the formation of such.....
December 14, 2020 Case Laws Customs

Permission for clearance of light melting scrap - The relief sought for in this writ petition cannot be granted by this Court as he seeks for a positive direction. It is....
December 14, 2020 Case Laws Companies Law

Non-compliance of Section 203 of a whole-time Company Secretary - The petitioners have been permitted to file e-form ACTIVE, INC-22A without insisting the appointment of....
December 14, 2020 Case Laws Income Tax

Contingent liability - provision for software expenses - the accounts of the assessee have been audited by the statutory auditors and they did not find any fault with......
December 14, 2020 Case Laws Income Tax

Revision u/s 263 - Since the assessment has already been set aside and the AO has been directed by the ld PCIT to re-frame it afresh after giving opportunity to the......
December 14, 2020 Case Laws Income Tax

Exemption u/s 11 - applicant society has been established and registered abroad under the religious educational and charitable institution Act of 1861 in Australia and......
December 14, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Section 10(4)(b) of IBC, 2016 contemplates that this Adjudicating Authority has the right to reject the Application if it is incomplete. As already.....
December 14, 2020 Case Laws Income Tax

TP Adjustment - interest on outstanding receivables - The realization of invoices were made with abnormal delay. This, in our considered opinion, tantamount to indirect.....
December 14, 2020 Case Laws Companies Law

Deactivation of DIN of the Directors - The RoC is directed to, reactivate the DIN of the Director forthwith, by collecting fine/ penalty, if any, for the lapse of the......
December 12, 2020 Case Laws GST

Validity of SCN - Jurisdiction - Without expressing any opinion on the merits of the case, we deem it proper to dispose of this writ petition, at this stage, reserving......
December 12, 2020 Case Laws Income Tax

Exemption u/s 11 - Denial of carry forward of the deficit of excess of expenditure over income - there is no bar in law and there is no specific provision in the Act......
December 12, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Even if some discrepancies were found during the survey resulting in surrender of income by the assessee, once the assessee has declared.....
December 12, 2020 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 69 - on money payment made by the assessee - As noted by the learned CIT(A) despite extensive search no other material of on money was....
December 12, 2020 Case Laws Income Tax

Book profit computation u/s. 115JB for capital receipt inform of interest subsidy - After considering the finding of the judicial pronouncement on this issue, the......
December 12, 2020 Case Laws Income Tax

Disallowance of business expenditure - very businessman have a right to acquire knowledge and special skills in management for implementation of systems and new......
December 12, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - non-deduction of TDS as mentioned in the Form no. 3CD Tax Audit Report u/sec. 44AB - the assessee has filed the details and disclosed......
December 12, 2020 Case Laws Central Excise

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is......
December 12, 2020 Case Laws Customs

Smuggling - Foreign Origin Gold Bars - It is also surprising that even though the Revenue is believing and relying upon the initial statement of Shri Karan Soni......
December 12, 2020 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - once CIRP is initiated under IBC, the management vests in IRP/RP and if Liquidation Order gets passed the Powers and Duties of the......
December 12, 2020 Case Laws Insolvency and Bankruptcy

Cancellation of shares - Petitioners have contended that the cancellation of shares were done without obtaining consent and without giving opportunity to the petitioners....
December 12, 2020 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - failure to make payment by 30th June 2020 - the error is at the end of the petitioner’s agent i.e.......
December 12, 2020 Case Laws Central Excise

Recredit of amount already reversed - It is a fact on record that when the appellant filed the refund claim of cenvat credit reversed by them, it was not the issue but......
December 12, 2020 Case Laws Indian Laws

Dishonor of Cheque - summon of accused - Application under Section 145 of NI Act was entertained at wrong stage whereas such application is permissible after closure of.....
December 12, 2020 Case Laws Indian Laws

Dishonor of Cheque - existence of debt or not - When the petitioners categorically called upon the respondent to refrain from presenting the cheques and also return the.....
December 11, 2020 Case Laws GST

Taxability of GST - receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism......
December 11, 2020 Case Laws GST

Second refund application under GST - Validity of SCN - Principles of Natural Justice - the learned Counsel for the parties is unable to point out prohibition in law......
December 11, 2020 Case Laws Income Tax

Income accrued in India - receipts of the assessee from sale of software - In view of Section 90(2) of the Income Tax Act, the assessee opts for Double Taxation......
December 11, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of reasons to believe - the foundation on which the AO based his belief that income chargeable to tax had escaped......
December 11, 2020 Case Laws Income Tax

Addition being depreciation allowance, interest and insurance expenses relating to vehicles though the assessee was not the owner of such vehicles - The action taken by.....
December 11, 2020 Case Laws Income Tax

Estimation of income - Rejection of books of accounts - bogus expenditure - absence of bills and vouchers to support the expenditure claimed by the assessee - Estimation....
December 11, 2020 Case Laws Income Tax

Addition u/s 57(iii) - Interest expenditure - monies borrowed at a higher rate of interest - it is established that the interest expenditure is linked to the interest......
December 11, 2020 Case Laws Customs

Mis-declaration of the country of origin - Provisional release of the vessel - Even from a perusal of the impugned seizure memorandum it is seen that the officer seizing....
December 11, 2020 Case Laws Customs

Confiscation of seized goods - The betel nut being non notified goods; burden to prove the fact of smuggling lies on the department and the same has not been discharged;....
December 11, 2020 Case Laws Companies Law

Removal of Director - The Petitioner cannot plead ignorance about the affairs of Company till 2018 when he is alleged to have verified the MCA to know the affairs of......
December 11, 2020 Case Laws Central Excise

Revenue Neutrality - CENVAT Credit - rejected goods - rectify/re-make the goods for sale - the appellant has cleared these goods to their another unit. Admittedly,......
December 11, 2020 Case Laws Central Excise

CENVAT Credit - input services or not - service of repairs and renovation of factory premises - The allegation in the show cause notice to deny service tax is without......
December 11, 2020 Case Laws Indian Laws

CIRP Proceedings - Loans by financial institutions are granted from public money generated at the tax payers expense. Such loan does not become the property of the......
December 10, 2020 Case Laws GST

Rejection of Refund claim - Inverted duty structure - Trading of goods - Purchase @18% of GST and supply @5% to Public Funded Research Institutes - The goods procured......
December 10, 2020 Case Laws Income Tax

Addition of contingent liability, which do not constitute expenditure and not allowable u/s 37 (1) - The assessee Board does not have any domain or control on this issue....
December 10, 2020 Case Laws Income Tax

Penalty u/s 271D and 271E - Accepting loans by way of cash in excess of the prescribed limit - If the assessee is able to establish that all the cash transactions are......
December 10, 2020 Case Laws Income Tax

LTCG - Deduction u/s 54F - The physical structuring of the new residential house, whether it is lateral or vertical, cannot come in the way of considering the building......
December 10, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify......
December 10, 2020 Case Laws Income Tax

Exemption u/s 11 - proviso to section 2(15) is invoked - by incurring such expenditure by way of grants to the district cricket association, the assessee society is......

1 ....35 36 37 383940 41 42 43........ 116

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