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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 851 to 900 of 5778 Records

1 ....14 15 16 171819 20 21 22........ 116

December 15, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of......
December 15, 2022 Case Laws Income Tax

Exemption u/s 11 - charitable activity or not - medical aid / facilities to the poor / needy persons - running the activities on commercial basis - The assessee had only....
December 15, 2022 Case Laws Income Tax

Addition of the net benefit accruing to the assessee on account of CCM - shifting of profit to loss - Client Code Modification (CCM) - It is settled principle of law......
December 15, 2022 Case Laws Income Tax

Assumption of jurisdiction under 153C - assessment in search cases - Even as per the pre-amended provisions of Section 153C, AO has to record satisfaction to the effect.....
December 15, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - bonafide belief - interest income earned during the year on fixed deposits and savings bank accounts were not offered to tax - Assessee contended....
December 15, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - AO referred the valuation of property to Valuation Cell and DVO - difference between the DVO value and consideration paid for purchase of......
December 15, 2022 Case Laws Income Tax

Income accrued in India - income from rented properties held by the appellant in Australia and UK - right of the resident country to tax its residents - the expression......
December 15, 2022 Case Laws Customs

Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to......
December 15, 2022 Case Laws Customs

Increase in rate of customs duty on import of dry dates - Effective date - Filing of Bill of Entry prior to the issue of notification - Revenue is not in a position to......
December 15, 2022 Case Laws Customs

Levy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - While the importer is required to subscribe to the truth of the contents of the Bill of......
December 15, 2022 Case Laws Companies Law

NCLT - reappointment of the petitioner - judicial member of the National Company Law Tribunal - Merely because the petitioner has shown her willingness to be considered,....
December 15, 2022 Case Laws Companies Law

Disqualification of the Petitioners - Deactivation of Director Identification Number (DIN) and the Digital Signature Certificate (DSC) of the Petitioners - introduction.....
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - approval of Resolution Plan - Distribution of the amount to the Financial Creditors as per the decision of the CoC cannot be.....
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Fairness of Resolution plan - appellant being Association of the ‘Homebuyers’ - plan challenged on various issued including, the ‘Resolution Plan’ amount being......
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Demand Notice on unpaid Operational Debt - existence of dispute - When we look into the contents of allegations made in the Reply Notice, it is......
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - bonafide nature of the transactions or not - recovery from the ex-directors of the corporate debtor - forensic and transaction audit of the corporate debtor was......
December 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Infirmities and illegalities committed by the RP - it is evident that the RP had not taken any reasonable step to get the CD as going concern which is....
December 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - inter corporate deposit - Proof of debt - Appellant failed to produce any proof of the RTGS by way of bank statement indicating that the amount has.....
December 15, 2022 Case Laws Money Laundering

Provisional attachment - Expiry of 80 days mandatory period for confirmation of the provisional attachment u/s 5 of PMLA - Applicability of decision of Supreme Court for....
December 15, 2022 Case Laws Service Tax

Rejection of SVLDRS declaration - quantification qualifies as quantification before 30.6.2019 under SVLDRS, 2019 or not - Claim of quantification based on letter issued.....
December 15, 2022 Case Laws Service Tax

Demand of service tax - providing real estate agent services - self service or not - Extended period of limitation - It is clear that the amount received by the......
December 15, 2022 Case Laws Service Tax

Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the....
December 15, 2022 Case Laws Service Tax

Demand of services on ‘surrender charge’ retained by the appellant upon withdrawal of ‘insured’ from ‘unit linked insurance policies (ULIP)’ - voluntary withdrawal from.....
December 15, 2022 Case Laws VAT and Sales Tax

Purchase of gold for manufacturing of jewellery and ornaments - The assessing authority disallowed the claim for exemption on the sole ground that the purchasing dealer.....
December 15, 2022 Case Laws VAT and Sales Tax

Exemption from central sales tax (CST) - transit sale - Petitioner had effected sales by transfer of documents of title of the goods during their movement from one State....
December 15, 2022 Case Laws Indian Laws

Dishonor of cheque - accused was acquitted - Preconditions for a valid cheque - The complainant unilaterally has put in dates on the cheques without the authority of the....
December 14, 2022 Case Laws GST

Detention of goods - Levy of penalty - correct description of goods - the goods sold were on the basis of number of pieces and not according to the weight - old and......
December 14, 2022 Case Laws GST

Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward.....
December 14, 2022 Case Laws GST

Best Judgement assessment - Ex-parte order - Non-functioning of GST Tribunal - Failure to file the GST returns and pay the tax due to COVID for 10 months in time -......
December 14, 2022 Case Laws GST

Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in......
December 14, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - disclosure or admission made u/s 132(4) of the Act during the course of search proceedings - assessee has taken specific plea that no money,......
December 14, 2022 Case Laws Income Tax

Accrual of income - assessee was declaring LPS on outstanding credit receivables on accrual basis - hybrid system of accounting - the assessee has followed the......
December 14, 2022 Case Laws Income Tax

Prior period expenditure - interest liability for the 22 month period - Assessee following mercantile system of accounting, with prudence and conservatism being......
December 14, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) - the amendment brought in by Finance Act No. 2 of 2014 restricting the disallowance u/s 40(a)(ia) of......
December 14, 2022 Case Laws Income Tax

Claim of interest expenditure - Nexus between investments and borrowed funds - A clear and direct nexus has to be established between the loan funds and the investments.....
December 14, 2022 Case Laws Income Tax

Set off of brought forward business loss of earlier years - We also see no conflict in an income being taxable under the head profits and gains from business or......
December 14, 2022 Case Laws Income Tax

TP Adjustment - the TPO is erred in adopting CUP method for few transactions when he has accepted overwhelming majority of transactions under TNMM method. The DRP......
December 14, 2022 Case Laws Direct Taxes

Prohibition of Benami Property Transactions - provisional order of attachment - Section 2(9)(A) and 2(9)(C) - these two provisions cannot be applied to a transaction......
December 14, 2022 Case Laws Customs

Misdeclaration of description and value - Validity of test report - Cross examination of Chemical Examiner - In the present matter, refusal to allow cross-examination of....
December 14, 2022 Case Laws FEMA

Offence under FEMA - vicarious liability of the persons responsible - Responsibility of Directors - According to the scheme of this Act, he cannot relinquish his......
December 14, 2022 Case Laws Service Tax

The present case is a classic example wherein due to delay in passing of the adjudication order it appears that the most vital documents submitted by the assessee, being....
December 14, 2022 Case Laws Service Tax

Interest on delayed refund u/s 11BB - Cenvat Credit is in the nature of any duty/tax paid by the appellant or not - Refund of unutilized cenvat credit - export of......
December 14, 2022 Case Laws Central Excise

Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of.....
December 14, 2022 Case Laws Central Excise

Waiver of penalty in excess of 25% - irregularity in availing Cenvat Credit - it is clear that the appellant had paid duty along with interest and 25% of penalty on......
December 14, 2022 Case Laws VAT and Sales Tax

Claim of exemption of penultimate sale in course of export - The disallowance of claim of the petitioner under Section 5(3) of the CST Act has been made by the Assessing....
December 14, 2022 Case Laws Indian Laws

Dishonor of cheque - Vicarious liability of non-executive Director / Promoter - Mere nomenclature in Form DIR-12 as Non-Executive Directed necessarily does not mean that....
December 14, 2022 Case Laws Indian Laws

Dishonor of cheque u/s 138 - validity of statutory demand notice - The legal notice is not confined to the cheque amount. The respondents have not specifically asked for....
December 14, 2022 Case Laws Indian Laws

Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the......
December 14, 2022 Case Laws Service Tax

Extended period of limitation - the Tribunal having come to the conclusion that the issue turned upon an interpretation of the provisions of Section 65(68) and Section......
December 14, 2022 Case Laws Service Tax

Manpower recruitment or supply agency service - reverse charge - An employer-employee relationship exists between the agency and the individual and not between the......

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

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES