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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 751 to 800 of 5778 Records

1 ....12 13 14 151617 18 19 20........ 116

December 20, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - The assessee cannot escape from the burden cast upon him and unfortunately in these cases the burden is heavy as the facts establish that.....
December 20, 2022 Case Laws Income Tax

Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident......
December 20, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unabsorbed Depreciation or unabsorbed Business Loss - Even, assuming for a moment, the PCIT is right on his observation, but fact remains that.....
December 20, 2022 Case Laws Income Tax

Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look......
December 20, 2022 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 14A r.w.r. 8D - There is no reference in the assessment order that these investments did not earn any exempt income nor assessee has.....
December 20, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - it can be safely concluded that set-off of losses when there is a change in shareholding is not a mistake apparent from record, and is....
December 20, 2022 Case Laws Income Tax

TP adjsutment - “AE” investment banking activities - comparable selection - The persistence loss- making company are normally excluded as comparable. As per the......
December 20, 2022 Case Laws Income Tax

TP Adjustment - ALP determination - depreciation - operating cost - since the assets are used by the assessee with respect to the services provided to AE and hence the......
December 20, 2022 Case Laws Customs

Non-Levy of anti-dumping duty under section 9A of the Customs Tariff Act 1975 - the decision taken by the Central Government not to impose anti-dumping duty despite a......
December 20, 2022 Case Laws Customs

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee......
December 20, 2022 Case Laws Customs

Maintainability of appeal - non deposit of 7.5% of the amount of duty - delay in filing of appeal - observations are opined sufficient to falsify the allegations against....
December 20, 2022 Case Laws Companies Law

Levy of stamp duty - Amalgamation of the company - premises owned/possessed by company - whether the petitioner company, pursuant to order of amalgamation passed by......
December 20, 2022 Case Laws Service Tax

SVLDRS - denial of benefit of scheme for not having paid the amount mentioned in SVLDRS-3 within stipulated time - The petitioner appears to have made belated attempt to....
December 20, 2022 Case Laws Indian Laws

Condonation of delay in filing appeal - In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date....
December 20, 2022 Case Laws Indian Laws

Jurisdiction - suo moto power of Institute of Chartered Accountants of India (Institute) to initiate disciplinary proceedings against its members - It was the material......
December 19, 2022 Case Laws GST

Seeking grant of Regular Bail - evasion of GST - petitioners have been behind bars for a substantial period of 1 year and 4 months - a maximum sentence of rigorous......
December 19, 2022 Case Laws GST

Ex-parte assessment order - service of notice - it is alleged that the orders have been issued in complete violation to section 73 (8) of the GST Act which prescribes......
December 19, 2022 Case Laws GST

Cancellation of GST registration of petitioner - time limitation - Non-application of mind - The reason for not being able to reply to the show cause notice in time has.....
December 19, 2022 Case Laws GST

Doctrine of Promissory Estoppel - Area Based Exemption - North-Eastern region - the doctrine of legitimate expectation cannot be claimed as a right in itself, but can be....
December 19, 2022 Case Laws GST

Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) - Cattle feed undertaken by the applicant - the plea of....
December 19, 2022 Case Laws GST

Place of supply - Finance Lease - as per the Provisions of Section 13 of IGST Act,2017 where the location of the supplier of services or recipient of services is located....
December 19, 2022 Case Laws GST

Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of......
December 19, 2022 Case Laws GST

Input Tax Credit (ITC) - Output service being renting / leasing of immovable property - certain material/goods were involved in completing the construction service. -......
December 19, 2022 Case Laws GST

Governmental Authority or not - Rajasthan Housing Board - The Applicant is involved for the framing and execution of housing Schemes subject to the control of the State.....
December 19, 2022 Case Laws Income Tax

Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer.....
December 19, 2022 Case Laws Income Tax

Proceedings u/s 276-C (l)/276-D and 277 - Evasion of tax - on 26.09.2013 Show Cause Notice under Section 274 r/w 271 of the Act was issued against him and also that......
December 19, 2022 Case Laws Income Tax

Reopening of Assessment u/s 147 - change of opinion - By change of opinion holding that reduction towards reversal on account of cancellation and price revision and......
December 19, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before......
December 19, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit (security premium) - Except filing the appeal, there is no other effort from the side of the assessee to pursue its appeal.......
December 19, 2022 Case Laws Income Tax

Revenue recognition - uncertainties involved in quantifying and realization of revenues - AO cannot follow dual approach in taxing the revenues pertaining to earlier......
December 19, 2022 Case Laws Income Tax

Maintainability of revenue appeal against the order of CIT(A) granting relief to assessee - When NCLT has declared moratorium u/s 14 of IBC Code in the case of assessee,....
December 19, 2022 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - attaching the properties - As in view of the undisputed fact that the transactions in question in these cases being of a......
December 19, 2022 Case Laws Customs

Seizure of imported goods (to be cleared for home consumption) - perishable goods - Fresh Kiwi Fruits - Once the Bank Guarantee is furnished of the requisite amount as......
December 19, 2022 Case Laws Customs

Condonation of delay in filing appeal - though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable......
December 19, 2022 Case Laws Central Excise

Clandestine Removal - while examining the correctness of the order of adjudication, the tribunal or the court should not apply the yardstick which a court would apply to....
December 19, 2022 Case Laws Central Excise

Rebate claim - Relevant Date - The period of limitation of one year commences from the Relevant Date. The relevant date as defined in Explanation (B) to this provision,.....
December 19, 2022 Case Laws Central Excise

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,....
December 19, 2022 Case Laws Central Excise

Extended period of limitation - The Appellant is duly registered with the Department and there is no allegation in the impugned order of non-submission of any periodical....
December 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice u/s 148-A - Reason to believe - Source of information is not relevant. What is relevant is the tangible material against the......
December 17, 2022 Case Laws Income Tax

MAT - Book Profit - Deemed income relating to certain companies u/s 115JA - addition of amount towards provision for doubtful advance to the book profit - The Tribunal......
December 17, 2022 Case Laws Income Tax

Corporate Social Responsibility (CSR) expenditure u/s 37 - Explanation 2 was inserted in Section 37 via Finance (No.2) Act, 2004 w.e.f. 01.04.2015. - the amendment would....
December 17, 2022 Case Laws Income Tax

Refund claim - time limit for processing a return under 149(1) - A.O. must come out with reasons, as to why the case of the Petitioner has not been processed,......
December 17, 2022 Case Laws Income Tax

Addition u/s 56(2) - method of valuation of shares - the valuation under DCF method is intrinsically based on the projections and based on the potential value of the......
December 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - taxation being anonymous donation received in cash u/s 115BBC - According to the provisions of Section 115BBC, on anonymous donation tax is......
December 17, 2022 Case Laws Income Tax

Deduction of interest from rental income - loan was taken for the purpose of construction of house property - looking to the fact that the assessee took a housing loan......
December 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - lack of enquiry - the matter relating to wages/labour expenses which was not subject matter of limited scrutiny cannot be raised in revisionary....
December 17, 2022 Case Laws Income Tax

Unexplained cash deposits in Bank account and undisclosed interest income - The Gift from wife was also explained by the assessee through bank statements. Regarding......
December 17, 2022 Case Laws Income Tax

Income deemed to accrue or arise in India - interest income - In these years, the interest income has accrued on the deposits kept by the assessees in HSBC bank, Geneva.....
December 17, 2022 Case Laws Income Tax

Exemption u/s 11 - rejection of application for registration u/s. 12AA - Charitable activity u/s 2(15) - the issue with regard to the activity of the assessee being not.....
December 17, 2022 Case Laws Income Tax

Disallowance towards ‘Project Development cost written off’ by the assessee - year of deductibility - As the assessee found the project to be lost and decided to write......

1 ....12 13 14 151617 18 19 20........ 116

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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A: Director Identification Number

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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