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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 551 to 600 of 5778 Records

1 ....8 9 10 111213 14 15 16........ 116

December 31, 2022 Case Laws Companies Law

Jurisdiction of civil court / NCLT - appropriate forum for the adjudication of the disputes - The fundamental principle behind the bar on the jurisdiction of the civil......
December 31, 2022 Case Laws Service Tax

Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not....
December 31, 2022 Case Laws Service Tax

Rejection of refund claim - finalization of provisional assessment - relevant date - it is only when the Commissioner (Appeals) passed the order on 17.10.2012 that the......
December 31, 2022 Case Laws Central Excise

Recovery of Central Excise Duty alongwith interest and penalty - landowners - As far as dues of the Central Excise are concerned, they were not related to the said plant....
December 31, 2022 Case Laws VAT and Sales Tax

The proper remedy for the petitioner would be to avail the remedy of Appeal in terms of Section 33 of the VAT Act. The material on record shows that the petitioner did......
December 31, 2022 Case Laws Indian Laws

Validity of revision / enhancement of the property tax - Non-deployment of revenue sources only leads to the denial of proper infrastructure and facilities to the......
December 30, 2022 Case Laws GST

Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate......
December 30, 2022 Case Laws GST

Exemption from GST - activity of custom milling of paddy - the claimed benefit of tax exemption, citing reference of Circular No. 51/25/2018-GST dated 31/07/2018 is......
December 30, 2022 Case Laws GST

Classification of supply of services - local authority or not - The requirement that the authority must be established to carry out any function entrusted to a......
December 30, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Difference of MAT credit not allowed to the assessee as related to surcharge and cess components of the MAT taxes paid in earlier......
December 30, 2022 Case Laws Income Tax

Interest earned on deposit - principle of mutuality - The interest earned on such deposit has a clear and direct nexus to the expenditure incurred in the form of......
December 30, 2022 Case Laws Income Tax

Disallowing the expenses incurred on electricity - the aforesaid payments in terms of the bills raised by the Punjab State Electricity Corporation is an evidence of......
December 30, 2022 Case Laws Income Tax

Addition u/s. 56(2)(viib) - valuation of shares - the valuer has merely adopted the projections made by the management and there was substantial difference in cash flow.....
December 30, 2022 Case Laws Income Tax

CIRP - Demand of income tax - Validity of order of Commissioner of Income Tax (appeals) passed u/s 250 - Once the insolvency proceedings commenced under the Code, all......
December 30, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - statement of the assessee admitting the income at the time of survey - subsequent retraction made by assessee - it is not......
December 30, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the....
December 30, 2022 Case Laws Income Tax

Accrual of income - option premium received on sale of 20 flats - interest free option deposits before commencement of construction - Revenue cannot decide or dictate as....
December 30, 2022 Case Laws Customs

Cancellation/revocation of customs broker licence - Period of limitation - No doubt there was no response on the part of the broker in responding to the enquiry report......
December 30, 2022 Case Laws Customs

Revocation of Customs Brokers License - levy of penalty - allegation of Manipulation and fabrication of lab reports - It is not understood as to how the appellant could.....
December 30, 2022 Case Laws Service Tax

Taxablity - services of healthcare or predominantly cosmetic in nature or not - Melasma - Birth Mark Treatment - Hypertrichosis Treatments - Hair Laser Comb Treatment -.....
December 30, 2022 Case Laws Service Tax

VCES scheme - Section 111 of the Finance Act, 2013 clearly provides that in case there is some liability or the declaration made is found to be improper substantially,......
December 30, 2022 Case Laws VAT and Sales Tax

Validity of remanding the case - Tribunal was not correct in remanding back the matter to the assessing authority when all the material was before it and should have......
December 29, 2022 Case Laws GST

Classification of goods - HSN code - rate of GST - In the instant case the assessee have themselves declared their product to be “a packing material used for packing of.....
December 29, 2022 Case Laws GST

Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under.....
December 29, 2022 Case Laws GST

Composite works contract services - Local authority or not - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax rate of.....
December 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO issued notice under section 148 of the Act only to make a roving inquiry into the facts which were already considered by the......
December 29, 2022 Case Laws Income Tax

Claim of deduction - lease equalization charge - After referring to the Guidance Note on Accounting for Leases, revised in the year 1995, Supreme Court held that method.....
December 29, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - transactions in question were in the nature of partners’ capital withdrawal - As in the communication whereby the reasons recorded were....
December 29, 2022 Case Laws Income Tax

TDS credit treated as income of the assessee - Nature of income - essentially the TDS credit now claimed by the assessee is in the nature of an additional income over......
December 29, 2022 Case Laws Income Tax

Revision u/s 263 - Scope of Explanation 2 to section 263 - the said Explanation does not give unfettered power to the PCIT to assume revisional-jurisdiction to revise......
December 29, 2022 Case Laws Income Tax

TDS u/s 195 - Scope of “make available” - The concept of make available which requires that fruits of services should remain unavailable to the service recipients in......
December 29, 2022 Case Laws Income Tax

Revision u/s 263 - As on date that in an unabated year the addition can only be made on the basis of incriminating material. Therefore having regards to the legal......
December 29, 2022 Case Laws Income Tax

MAT computation u/s 115JB - Adjustments to book profit - excise duty exemptions as capital receipt - the alleged sum of excise duty exemption is a capital receipt not......
December 29, 2022 Case Laws Income Tax

Investment allowance u/s. 32AC(1A) - Investment in new plant or machinery. - A.O. in the present case has only relied on the audited P & L account, balance sheet and the....
December 29, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained loan - unexplained cash credit - once the amount of loan received through banking channel and repayment of the same along with interest......
December 29, 2022 Case Laws Income Tax

Capital Gains - property was transferred by the assessee to his mother by way of sale deed - addition u/s 50C - the impugned property transferred by the assessee to his.....
December 29, 2022 Case Laws Income Tax

Levy of interest for delay of 1 day in deposit of TDS - the assessee had deposited the amount with the authorized bank within the due date, however, due to technical......
December 29, 2022 Case Laws Customs

Suspension of Customs Broker License - propriety of the deprivation - The continuation of suspension in the impugned order, sought to be justified by relying on......
December 29, 2022 Case Laws Customs

Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the....
December 29, 2022 Case Laws Customs

Recovery of Differential duty - rejection of declared value - The appellant accepted the test report which determined the level of tungsten in the imported good at 75.3%....
December 29, 2022 Case Laws Companies Law

Maintainability of suit - exclusive jurisdiction of the National Company Law Tribunal - The specific case of the plaintiff is fraud and the said fraud is to be......
December 29, 2022 Case Laws Insolvency and Bankruptcy

Claim of applicant rejected by RP - the amount has been disbursed to the Corporate Debtor, however the Applicant has miserably failed to establish that the said debt......
December 29, 2022 Case Laws Money Laundering

Offence of money laundering is a contining offence and relevance of the date of commission of the scheduled offence is irrelevant for the reason that as long as one is......
December 28, 2022 Case Laws GST

Seeking provisional release of seized goods - petitioner submitted that E-way bill can be applied for only after weighment at the weigh bridge - consignment was......
December 28, 2022 Case Laws GST

Validity of Assessment order and Demand of GST - It was alleged that the petitioner was supplied nil rated or exempted supply, but he had not reversed the ITC related to....
December 28, 2022 Case Laws GST

Invalid E-way bill - E-way bill has been generated at 09.56pm at 03.12.2022 at Tiruvannamalai but movement of the vehicle was noticed on 03.12.2022 at 10:56pm at Thoppur....
December 28, 2022 Case Laws GST

Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended......
December 28, 2022 Case Laws Income Tax

Deduction u/s 40(b)(v) - deduction of the amount of remuneration paid to the partners - the appellant has to be authorized by the partnership deed and the same has to be....
December 28, 2022 Case Laws Income Tax

Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - relevant ledgers for all the years under consideration were......
December 28, 2022 Case Laws Income Tax

Assessment u/s. 144C(13) - time limit for completion of the assessment order u/s. 144C(13) - The relaxation under TOLA would not be applicable to the assessment orders......

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F: Transfer of ITC without filing ITC-02

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...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register