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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 801 to 850 of 5778 Records

1 ....13 14 15 161718 19 20 21........ 116

December 17, 2022 Case Laws Customs

Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade......
December 17, 2022 Case Laws Customs

Valuation - the grounds for rejection of transaction values in respect of some Bills of Entry were absent in the case. - The fact that DRI officers had obtained a......
December 17, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of dues of central excise duty form Corporate debtor - Revenue has not filed the claim when it was invited by the RP - At this belated stage no fund is......
December 17, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution plan - home buyers - no opinion was obtained on feasibility and viability - when the CoC approved the Resolution Plan in its......
December 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - allegation fraud against the Financial Creditor - Allegations of fraud and forgery are very easy to make but very difficult to....
December 17, 2022 Case Laws Insolvency and Bankruptcy

Approval of resolution plan with modification - Power of NCLT to modify the plan - Section 31 of the IBC - It is clear that mandate of legislation is either to approve......
December 17, 2022 Case Laws Service Tax

Refund of unutilized input tax credit - export of services - intermediary services or not - The impugned order has been passed in complete disregard of the judicial......
December 17, 2022 Case Laws Central Excise

Refund of un-utilized Cenvat Credit - The non transfer of unutilised cenvat credit is as good as reversal of cenvat. The charge of the double benefit will sustain only......
December 17, 2022 Case Laws Central Excise

Interest on the delayed refund of deposit - Mere mention of a wrong provision in the letter submitted by the appellant will not work to the prejudice of the appellant if....
December 17, 2022 Case Laws VAT and Sales Tax

Slump sale agreement - dues arising out of the operations and activities of the sugar unit prior to the date of acquisition - It is the UP State Sugar Corporation......
December 17, 2022 Case Laws VAT and Sales Tax

Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. -.....
December 17, 2022 Case Laws VAT and Sales Tax

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial......
December 16, 2022 Case Laws GST

Expiry of E-way Bill - detention of truck - break down of the truck - Circular No.10/2019,Q1/17253/2019' - In the instant case, from the narrative thus far, it comes......
December 16, 2022 Case Laws GST

Revocation of cancellation of GST registration - validity of assessment order - ex-parte order - Not only the order is nonspeaking, but cryptic in nature and the reason.....
December 16, 2022 Case Laws GST

Exparte assessment order u/s 73 - ex-parte demand order DRC 07 - order was passed even before the statutory notice period of 30 days as per section 73 (8) - Order......
December 16, 2022 Case Laws GST

Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - In the case on hand,......
December 16, 2022 Case Laws GST

Validity of order passed u/s 73 of GST Act - Maintainability of Writ petition - Alternative remedy of appeal - Denial of Input Tax Credit (ITC) - The curtains are......
December 16, 2022 Case Laws GST

Refund of IGST - Difficulty at GSTN level - export of goods - Finding fault with the officer concerned also will not help as they are largely dependent on the network.......
December 16, 2022 Case Laws Income Tax

Reassessment proceedings - during the pendency of the proceedings u/s 154 for rectification of error, it was not permissible on the part of the Revenue to initiate the......
December 16, 2022 Case Laws Income Tax

Faceless Assessment u/s 144B - Personal opportunity of hearing was not granted to the petitioner, we do not find any good reason to grant any time to file......
December 16, 2022 Case Laws Income Tax

PE in India - activities of Research and development activities do not constitute a PE of the assessee in India - A plain reading of the Article 7(1) would show, that......
December 16, 2022 Case Laws Income Tax

Continuation of prosecution proceedings when levy of penalty has been deleted - Offence u/s 276C (1), 277 and 278E of the Income Tax Act - Particularly the law point......
December 16, 2022 Case Laws Income Tax

Addition u/s 56(2)(viia) - taking fair market value of buy back of shares by assessee from its holding company a company incorporated in USA - the provisions of section.....
December 16, 2022 Case Laws Income Tax

Addition u/s 56(2)(viia) - buy back of its own shares - The fact remains that the factum of extinguishment of the purchased shares by reducing the paid up capital of the....
December 16, 2022 Case Laws Income Tax

TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area......
December 16, 2022 Case Laws Income Tax

LTCG - ownership of property - Liability of power of attorney holder (GPA) - we are unable to persuade ourselves to subscribe to the view taken by the lower authorities.....
December 16, 2022 Case Laws Income Tax

Disallowance u/s 40A(3) read with Rule 6DD - expenses incurred in cash - payment through agent - There is no finding of the Ld.CIT(A) to the effect that the agent was......
December 16, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained investment - CIT(A) looked into the matter from the angle of the provision of section 56(2)(viib) brought on the statute book by the......
December 16, 2022 Case Laws Income Tax

Schemes of merger and demerger approved by NCLT - jurisdiction of AO - None of the decisions cited by the learned senior advocate held that the revenue does not have an.....
December 16, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unexplained Cash deposited in the bank account - taxability of profit @ 8% u/s. 44AD - This action of the assessee was accepted by the AO......
December 16, 2022 Case Laws Income Tax

Addition u/s 2(22)(e) - deemed dividend of income - the security premium reserve cannot be regarded as part of accumulated profits u/s 2(22)(e) and when such security......
December 16, 2022 Case Laws Income Tax

Taxability of amount received by the assessee on the basis of the award by the Arbitration Court - the amount was already shown by the assessee in the balance sheet as......
December 16, 2022 Case Laws Income Tax

The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,......
December 16, 2022 Case Laws Income Tax

TDS u/s 192 on the perquisite - underreporting of value of perquisite - FMV of shares to determine the value of perquisites in respect of exercising of option under ESOP....
December 16, 2022 Case Laws Income Tax

TP Adjustment - benchmarking of transaction - the margin shown by the assessee of gross profit is 15.35% compared to the comparable companies of 14.60% we direct the......
December 16, 2022 Case Laws Customs

Provisional release of seized goods - allegation import of second hand card in the guise of new car - violation of policy condition (II)(d)(iv) in chapter 87 of the ITC.....
December 16, 2022 Case Laws Customs

Amendment to shipping bill - Period of limitation - non-availability of goods for examination - export of cold rolled non grain oriented silicon electrical steel......
December 16, 2022 Case Laws Companies Law

Seeking issuance of summon the witness for examination - NCLT refused to issue summons - disputes of oppression and mismanagement of a company. - in the facts and......
December 16, 2022 Case Laws Companies Law

Restoration of the name of the Company - going concern - default in statutory compliance and failure to file return since 31.03.2013. - the Appellant Company is having......
December 16, 2022 Case Laws Insolvency and Bankruptcy

Cancellation of approval of Resolution Plan - Breach of conditions of the Plan - forfeiture of amount of Rs. 20 Crore deposited by the Resolution Applicant - Information....
December 16, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions....
December 16, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Assignment of debt during pendency of the proceeding u/s 7 - there is no prohibition in the IBC or any of the Regulations from continuing the......
December 16, 2022 Case Laws Insolvency and Bankruptcy

Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the......
December 16, 2022 Case Laws Service Tax

Claim of refund of service tax - work contract services - Section 102 of the Finance Act, 1994 - As per Section 102, the service provider is eligible for exemption of......
December 16, 2022 Case Laws Service Tax

Place of supply - intermediary service - Refund of Cenvat Credit - export of services - An intermediary is a person who arranges or facilitates provision of the main......
December 16, 2022 Case Laws Service Tax

Refund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after......
December 15, 2022 Case Laws GST

Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings -......
December 15, 2022 Case Laws GST

Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents.....
December 15, 2022 Case Laws GST

Cancellation of registration - non filing of GST Returns - Petitioner contended that, since he was out of business, the return after September, 2018 could not be filed......
December 15, 2022 Case Laws Income Tax

Short payment of TDS u/s 195 - error in depositing TDS under the wrong challan - office of DCIT (OSD) TDS has escalated the issue to CPC – TDS for either necessitating......

1 ....13 14 15 161718 19 20 21........ 116

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F: Stock damaged in recent floods

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

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