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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 651 to 700 of 5778 Records

1 ....10 11 12 131415 16 17 18........ 116

December 24, 2022 Case Laws Income Tax

Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section......
December 24, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - the consideration received by the assessee for permitting the right to use of brand name/trademark under TLA is nothing else.....
December 24, 2022 Case Laws Income Tax

Exemption u/s 11 - Application of provisions of "Accumulation of income" for Notional Income (Rent) - the assessee has violated the provisions of section 13(1)(c) r.w.s.....
December 24, 2022 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - AO has invoked Explanation-2 to Sec.195(1) as inserted by Finance Act, 2012 w.r.e.f. 01.04.1962. However, the assessee could......
December 24, 2022 Case Laws Income Tax

Penalty u/s. 271D - assessee has repaid loans/ deposits from various sister concerns through journal entries, i.e., otherwise than account payee cheques/draft - though......
December 24, 2022 Case Laws Income Tax

Nature of receipt - amount received by the assessee firm as a compensation for pre-closure of its BOT projects - Revenue or capital receipt - both the learned......
December 24, 2022 Case Laws Income Tax

Maintainability of appeal before ITAT - Commissioner (Appeals) need to be approached first - The order sought to be impugned in this appeal is passed by the AO and,......
December 24, 2022 Case Laws Customs

Detention order - Smuggling - illicit import of foreign origin gold into India via air cargo - The failure and non-supply of legible/translated copies of all RUDs......
December 24, 2022 Case Laws Customs

Confiscation of imported goods - vessel - there is no sufficient material to substantiate the case of mis-statement much less any such acts wilfully done by the......
December 24, 2022 Case Laws Customs

Confiscation of the imported machinery under the EPCG scheme - the DGFT, by granting extension for fulfilment of export obligation, have condoned the delay in achieving.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Extension of period of insolvency resolution proceeding, beyond limit - when there is a specific provision on the question of maintainability of a claim for subsequent......
December 24, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Seeking appointment of a sole arbitrator for the resolution of disputes between the parties - The purpose and rationale behind granting a moratorium is to ensure.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Appellants raised several objections against the Resolution Plan, as approved by the CoC, being discriminatory towards ‘Operational......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking replacement of Resolution Professional (RP) - Why the Adjudicating Authority did not choose the name suggested by two Applicants and accepted the name suggested.....
December 24, 2022 Case Laws Insolvency and Bankruptcy

Valid Authorisations for Assignment (AFA) on the date of appointment as the Liquidator of the Corporate Debtor - The Interim injunction order passed by the Hon’ble......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Validity of Sale Confirmation Letter and Sale Certificate - One cannot remain in Oblivion, as to the crystalline fact, that the Appellant / 1st Respondent, had......
December 24, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution Plan - Dues of EPF - Seeking entire claim to be allowed on priority - the ‘Petitioner’ / ‘Appellant’ is ‘not a Party’ to the......
December 24, 2022 Case Laws Service Tax

Levy of Service tax - Construction of Complex Service - In the present case, the quarters/residential complexes were got constructed by the AMC and AUDA for urban poor......
December 24, 2022 Case Laws Central Excise

Valuation - non-inclusion of value of Bought Out items received at site - If there was any undervaluation of these items then the demand of duty should have been made on....
December 24, 2022 Case Laws VAT and Sales Tax

Refund the amount of excess tax paid by the appellant - if the amount is not refunded within time, the appellant / assessee would be entitled to interest on the same as.....
December 24, 2022 Case Laws VAT and Sales Tax

Rejection of appeal on the ground of non-payment of pre-deposit amount - instead of this Court delving into the factual aspect involved in the matter, should direct the.....
December 23, 2022 Case Laws GST

Classification of manufactured goods - If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. Thus, not only....
December 23, 2022 Case Laws GST

Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to......
December 23, 2022 Case Laws GST

Refund claim of tax wrongly paid or allowing ITC to the correct party - inadvertent mistake in filling the GST number in the GSTR-1 - seeking permission to rectify the......
December 23, 2022 Case Laws GST

Validity of advance ruling - The main plank of argument of learned counsel for petitioner is that even by the date of filing of application before ARA on 15.12.2020, the....
December 23, 2022 Case Laws GST

Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate......
December 23, 2022 Case Laws Income Tax

Validity of assessment order - undue haste in passing the order - the assessee had not been given 5 days time and effectively, they had only 48 hours to submit its reply....
December 23, 2022 Case Laws Income Tax

Provisional attachment u/s 281B - mandatory pre-requirement and precondition of recording of formation of opinion - It is trite law that grant of approval should not be.....
December 23, 2022 Case Laws Income Tax

Deductions u/s 80IB(10) - delayed filing of return - omission on the part of tax consultant due to severe ill health of his son - We do not find that the omission to......
December 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - justification for claim of deduction u/s. 54B - Section 54B of the Act is not applicable, if the land was not used for agricultural purposes in....
December 23, 2022 Case Laws Income Tax

Revision u/s 263 - Eligibility of deduction u/s 80G - Deduction u/s 80G for donation made to Ramkrishna Mission Ashram, ld. PCIT took an adverse view for want of......
December 23, 2022 Case Laws Income Tax

TDS u/s 194I - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no....
December 23, 2022 Case Laws Income Tax

Penalty u/s 271AAB - Validity of notice issued u/s 274 - Except mentioning the section 271AAB of the Act in the notice, it does not talk anything about the provisions of....
December 23, 2022 Case Laws Income Tax

Disallowance of depreciation in respect of asset given on lease - the lessee has been given only right to use the asset for the terms of the lease on payment of......
December 23, 2022 Case Laws Income Tax

MAT - Book profit u/s 115JB - Action of has the effect not only bringing to tax the profits that are not attributable to the PE but also has the effect of taxing the......
December 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Receipt of donations - If we accept the proposition as canvassed by assessee, then the whole scheme of assessment of charitable institution/trust......
December 23, 2022 Case Laws Income Tax

Expenditure on Land Acquisition for Border Out Posts (BOPs) - Expenditure as a part of project cost during the course of business - the expenditure done on behalf of MHA....
December 23, 2022 Case Laws Customs

Release of goods - undervaluation - Having received the findings from the SVB that the Petitioner is undervaluing its import from the related party and differential duty....
December 23, 2022 Case Laws Customs

Imposition of penalty u/s 114 of the Customs Act, 1962 on Customs Broker - undervaluation - in the guise of re-determination of value of goods, the Adjudicating......
December 23, 2022 Case Laws Customs

Non-imposition of anti-dumping duty - intention of the govt. by keeping itself silent for a long period of time - it has to be presumed that the Central Government has......
December 23, 2022 Case Laws Customs

Amendment in the shipping bill - The amendment, which merely has the consequence of data transference for informed decision making on eligibility for reward by competent....
December 23, 2022 Case Laws Companies Law

Seeking grant of Regular bail - misuse of cheque discounting facilities - diversion and siphon-off the borrowed funds - section 447 of the Companies Act - Despite having....
December 23, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Financial Creditors - The material on record shows that the Corporate Debtor has been consistently acknowledging its debt......
December 23, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - Jurisdiction to investigate - The Apex Court time and again has frowned upon interference into investigations conducted by the......
December 23, 2022 Case Laws Money Laundering

Coram non-judice - Sufficient safeguard has been provided and looking to the nature of proceedings, cross examination cannot be permitted as a rule rather it can be as......
December 23, 2022 Case Laws Central Excise

Interest on delayed refunds - inordinate delay and latches on the part of the respondent - The respondent completely misdirected itself in coming to the erroneous......
December 23, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - supplementary invoices issued by their Tuticorin unit - suppression of facts or not - It is seen that the demand of duty on the......
December 23, 2022 Case Laws VAT and Sales Tax

Classification - Porridge / Daliya (cracked wheat) - The Act does not make any distinction between the normal porridge and instant porridge, and the finding arrived by......
December 23, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - Reply submitted by the assessee not considered - Though a show cause notice was issued, there is nothing that is articulated in the......
December 23, 2022 Case Laws VAT and Sales Tax

Classification of goods - SAREE, PATTA, DHOTI and GAMUCHHA - When “saree, patta, dhoti, gamuchha” are considered, they are the products of “textile”. They do not lose......

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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