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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 501 to 550 of 5778 Records

1 ....7 8 9 101112 13 14 15........ 116

December 2, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained credits - The burden to prove otherwise rested squarely on the revenue authorities. Unless the initial onus had been discharged by leading.....
December 2, 2023 Case Laws Income Tax

Non deposit of TDS by employer - credit of TDS denied - recovery from employee for default in TDS deposits - The petitioner having accepted the salary after deduction of....
December 2, 2023 Case Laws Income Tax

Offence punishable u/s 276CC - non filing of income tax return - on receipt of notice u/s 276CC petitioner filed his income of return, accordingly, the petitioner had......
December 2, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Reasons to believe - The Assessing Officer, in the event of challenge to the reasons, must be able to justify the same......
December 2, 2023 Case Laws Income Tax

Black money - levy of penalty - undisclosed investment in foreign entity - No doubt the Schedule “FA” and BMI Act, have been introduced and enacted for checking the......
December 2, 2023 Case Laws Income Tax

Capital gain computation - deduction of expenses for removal of encumbrances and indexation thereon - The legal remedy for removal of the encroachments, at times, is......
December 2, 2023 Case Laws Customs

Compounding of offences u/s 137(3) of Customs Act - Rate for fixing the compounding - Once when there is an upper cap limit of 5%, there was no power conferred with the.....
December 2, 2023 Case Laws Service Tax

CENVAT Credit - ownership of inputs / goods - Since, there is no restriction or embargo created in the statute, for establishment of ownership of the goods, which are......
December 2, 2023 Case Laws Service Tax

Extended period of limitation - Demand based on Form 26AS (TDS Statement) - The Notice in this case was issued on 08.09.2021, demanding service tax for the period......
December 2, 2023 Case Laws Service Tax

Scope of remand order - Refund of service tax - It is clear that the Assistant Commissioner travelled beyond the remand order as he proceeded to examine whether the......
December 2, 2023 Case Laws Customs

Valuation of imported goods - enhancement of value - Data taken from the Zuaba Portal and authenticity of the same is not known - Since the data of Zuaba is not......
December 2, 2023 Case Laws Central Excise

Refund - amount paid by the appellant under protest - the principal unjust enrichment does not apply to cases where duty has been paid to protest - unjust enrichment......
December 1, 2023 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
December 1, 2023 Circulars SEBI

Extension of timeline for implementation of provisions of circular SEBI/HO/OIAE/IGRD/CIR/P/2023/156 dated September 20, 2023 on Redressal of investor grievances through.....
December 1, 2023 Circulars Customs

Practice of assessment of imports of Petroleum products under CTH 2710-Reg - Trade Notice
December 1, 2023 Case Laws Income Tax

Credit of TDS if deductor not deposited TDS - Act does not seem to cast a burden on the deductee/payee with regard to the deposit of money, which is retained as tax, by.....
December 1, 2023 Case Laws Income Tax

Validity of order passed by the Tribunal (ITAT) - Non issuance or service of notice to the appellant for hearing - Mere dispatch of a notice is not sufficient. To hold......
December 1, 2023 Case Laws Income Tax

Addition u/s 68 - capital introduced by the partners - disallowed the interest paid to the partners - if at all, if the respondent-Department was not satisfied with the.....
December 1, 2023 Case Laws Income Tax

Addition for no TDS on Deemed dividend u/s 2(22)(e) - whether the amounts given the directors are for the business purpose? - the ledger account of the said directors......
December 1, 2023 Case Laws Income Tax

Addition u/s. 69A in the light of cash seized - application of higher rate of tax u/s 115BBE - Once the AO has accepted the returned income calculated on the basis of......
December 1, 2023 Case Laws Income Tax

Disallowance of 1/5th of vehicle expenses - when the vehicles were used by the directors 'even if they were personally used by the directors', the vehicles were......
December 1, 2023 Case Laws Income Tax

Re-determinination of value of opening stock - Addition of excess stock found during the course of survey - Once additions is made towards excess stock found during the.....
December 1, 2023 Case Laws Income Tax

Addition of non-genuine and merely accommodation entries - There could be several reasons for arranging bogus accommodation entries towards bogus purchases, which could.....
December 1, 2023 Case Laws Income Tax

Penalty u/s. 271A and 271B - non-maintenance of books of account and not getting the books of accounts audited u/s. 44AB recpectivily - once the penalty is levied for......
December 1, 2023 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - income arising from sale of shares - Facts as emanating from material on record demonstrate that the conduct of the Assessee in the......
December 1, 2023 Case Laws Customs

Classification of imported goods - Canned Pineapple Slices - the classification of the canned pineapple slices would have to be decided as per the HSN explanatory notes.....
December 1, 2023 Case Laws Customs

Classification of imported goods - G-24 PL 001 GSM Chipset Wavecom (modem) - Since programmable controllers are specifically covered under Chapter Heading 8537, they are....
December 1, 2023 Case Laws Customs

Valuation of imported goods - Aluminium Scrap - rejection of transaction value - procedure contemplated under Rule 12 of the valuation rules not followed - Commissioner.....
December 1, 2023 Case Laws Customs

Undervaluation of the imported goods - Rejection of transaction value - Having rejected the declared assessable value under Rule 12, the department sought to......
December 1, 2023 Case Laws Service Tax

Classification of service - Activity of chartering of its Aircraft and is charging the customers for the same on hourly basis referred to as flying hours - The services.....
December 1, 2023 Case Laws Customs

Levy of penalty on the Valuer and other persons - While imposing the penalties in this manner adjudicating authority has even failed to examine the legal provisions and.....
December 1, 2023 Case Laws Customs

Confiscation of goods - capital goods imported as per EPCG licenses - non-fulfilment of Export obligation - When there is no specific mention of such event in the......
December 1, 2023 Case Laws Service Tax

Demand of Service tax on unbilled revenue - Unbilled revenue represents amounts attributable to services already performed, which have accrued but which have not fallen.....
December 1, 2023 Case Laws Service Tax

Refund of excess payment of service tax - Period of limitation - the refund claims filed beyond statutory period of limitation as prescribed by the statute (Section 11B.....
December 1, 2023 Case Laws Central Excise

Input Tax Credit - commission paid to the foreign agent - High Court has observed some discrepancy in the order of tribunal - The High Court ought to have then remanded.....
December 1, 2023 Case Laws Central Excise

Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed....
December 1, 2023 Case Laws Central Excise

Entitlement to interest for the period starting from the date of deposit till its realization - The impugned order violates principle of judicial discipline and is......
December 31, 2022 Case Laws GST

Provisional attachment of bank account of the petitioner - Period of limitation - it is evident that both the provisional attachment orders dated 02.12.2019 and......
December 31, 2022 Case Laws GST

Validity of assessment order - The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment......
December 31, 2022 Case Laws GST

Input Tax Credit - GST charged by service provider on canteen facility provided to employees working in factory - they have been discharging GST on the canteen charges......
December 31, 2022 Case Laws Income Tax

Penalty u/s. 271DA - deposit of cash in the bank account of the assessee, directly by the party, at a different location - Considering the nature of business of the......
December 31, 2022 Case Laws Income Tax

Addition made u/s.50C in respect of transfer of leasehold rights in land and building - When there is no provision in the Act to substitute Full value of consideration......
December 31, 2022 Case Laws Income Tax

Income of salary earned by the assessee in USA to tax in India - ‘resident alien’ in USA - There is nothing before us to contradict the findings of the learned CIT(A) in....
December 31, 2022 Case Laws Income Tax

Royalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - the payment made by......
December 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Deduction u/s 54 - The mere delay on the part of the developer to hand over the possession of the flat would not vitiate the claim of......
December 31, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - addition were made u/s 69 and 69C - ld PCIT has stated that the AO has not applied the rate of tax as per section 115BBE, what he meant was......
December 31, 2022 Case Laws Customs

Levy of penalty u/s 114 - corroborative evidences like statements of the co-noticees - it is clear that the statements of a person made under Section 108 of the Act 1962....
December 31, 2022 Case Laws Customs

Levy of Customs Duty - loss of the cargo on account of the super cyclone - If the goods themselves were not available on account of the super cyclone, it is......
December 31, 2022 Case Laws Customs

Confiscation - redemption fine - penalty - Classification of imported goods - Aluminium Profile - It is not the case of Revenue that the appellants had mis-declared the.....
December 31, 2022 Case Laws Customs

Valuation of imported goods - contemporaneous data of imports - rejection of declared value - the assessable value in these Bills of Entry were given in Rupees whereas......

1 ....7 8 9 101112 13 14 15........ 116

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register