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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 901 to 950 of 5778 Records

1 ....15 16 17 181920 21 22 23........ 116

December 13, 2022 Case Laws Indian Laws

Power of the High Court in exercising extraordinary writ jurisdiction under Article 226 - assessment of conflicting technical reports - It is well settled that the High.....
December 13, 2022 Case Laws Indian Laws

Demand of interest - Period during which recovery of license fee under Section 36 of the Act was stayed by the High Court and eventually when the writ petition was......
December 13, 2022 Case Laws GST

Cancellation of GST registration - The reason given for such cancellation is that as per directions of the Head Office dated 28.09.2022, the registrations were suspended....
December 13, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - brokerage service income - CUP v/s TNMM - the transactional net margin method is the most appropriate method for determination of the......
December 13, 2022 Case Laws Income Tax

Exemption claimed u/s.10(A)/10B - there can be no doubt that with the Assessee not having satisfied the mandatory requirement under Section 10B(5) of the Act of filing......
December 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice u/s 148A(b) - the intent behind issuing the notice u/s 148A(b) is to inform the assessee of the allegations against him/her with....
December 13, 2022 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the......
December 13, 2022 Case Laws Income Tax

TP Adjustment - TPO rejected the comparables selected by the assessee - As assessee, has applied the internal TNMM method as most appropriate and from the aforesaid rule....
December 13, 2022 Case Laws Income Tax

Nature of income earned by the assessee from letting out of property - undoubtedly the main objects of the assessee company provides to carrying on the business of......
December 13, 2022 Case Laws Income Tax

Ad-hoc Disallowance towards operational and maintenance expenses - disallowance 20% - the AO can not make any ad-hoc disallowance without pointing out the specific......
December 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in......
December 13, 2022 Case Laws Income Tax

Addition of deposits found in bank statement u/s 68 - cash flow statement - adequate cash flow was available for deposits in the bank account. Hence, the assessee......
December 13, 2022 Case Laws Income Tax

Addition u/s. 56(2)(vii)(b) - difference between the Stamp Duty valuation and the actual consideration paid - In the instant case, on the date of allotment the building.....
December 13, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained cash deposits - The assessee’s contention that the loan has been repaid as he could not buy the residential property due to some......
December 13, 2022 Case Laws Income Tax

Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax.....
December 13, 2022 Case Laws Service Tax

Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a......
December 13, 2022 Case Laws Central Excise

Levy of penalty - availing 100% credit instead of 50% and remaining 50% to be availed in the next Financial year in respect of capital goods - In this fact the case......
December 12, 2022 Case Laws GST

Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose.....
December 12, 2022 Case Laws GST

Classification of services - rate of tax - works contract service - The structures constructed by the applicant will be used for the purpose of business and therefore......
December 12, 2022 Case Laws GST

Supply of services or not - leasing of goods from one unit to other units in different states of the same assessee - pallets, crates and containers - In the current......
December 12, 2022 Case Laws GST

ssification of goods - Glaze Gels - The impugned product (which is semi solid in nature) is definitely a 'Sugar Confectionery' but cannot be termed as a Sugar Boiled......
December 12, 2022 Case Laws GST

Classification of goods - Tata Ace Garbage Tipper vehicle - Special Purpose Motor Vehicles or not - As shown in underlined portion above the applicant admitted that it......
December 12, 2022 Case Laws GST

Input Tax Credit - inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises - The sole issue involved in the present case is......
December 12, 2022 Case Laws GST

Advance Ruling - question raised without any further information or documents - The answer to the question can only be given after considering the underlying facts. If......
December 12, 2022 Case Laws GST

Levy of IGST - reverse charge mechanism (RCM) - import of service - In the subject case other than the service provided by the applicant to MCGM, there is a very......
December 12, 2022 Case Laws GST

Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of "goods" -......
December 12, 2022 Case Laws Income Tax

Additions towards cash payment against the purchase of the flat - disclosure made by such 3rd party before the settlement commission - in the absence of such......
December 12, 2022 Case Laws Customs

Revocation of CB license - Mis-declaration of value of goods - Use of IEC code of others - Although the Respondent failed to discharge its obligation under CBLR, 2013,......
December 12, 2022 Case Laws Customs

Interest on the delayed transmission of refund of IGST - Interest will be paid on the shipping bills, the details with regard to which are given, at the rate of 6......
December 12, 2022 Case Laws Customs

Levy of penalty on an authorised courier - failure to collect KYC - There is no violation of the provisions of Regulation 12(i), (iv) and (v) as the appellant has......
December 12, 2022 Case Laws Customs

Levy of penalty - existence of mens rea or not - The orders merely proceed on speculations as it uses the terms like ‘the appellant must have experience’ or ‘must have......
December 12, 2022 Case Laws Customs

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of......
December 12, 2022 Case Laws Customs

Project import - warehoused goods - contract registered after filing an into bond Bill of Entry but before filing of an ex-bond bills of entry for home consumption -......
December 12, 2022 Case Laws Customs

Revocation of Customs Broker License - Scope of the obligation of the Customs Broker under Regulation 10 (n) - Even when the reports say “Nonexistent”, they do not......
December 12, 2022 Case Laws Customs

Levy of penalty on the Company as well as on the Director under Section 114(i) of the Customs Act, 1962 - seizure of Red Sandal Wood - illegal export out of India - The.....
December 12, 2022 Case Laws Companies Law

Validity of allotment of shares to majority shareholders of private limited company - The stand of the Company is that since it is a family Company and the decisions are....
December 12, 2022 Case Laws Insolvency and Bankruptcy

Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has....
December 12, 2022 Case Laws Service Tax

CENVAT Credit - inputs/ inputs services used for construction of immovable property - While constructing the immovable properties, assessee would have availed various......
December 12, 2022 Case Laws Service Tax

Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been.....
December 12, 2022 Case Laws Service Tax

Export of services - intermediary services or not - Refund of unutilized input service - The telecommunication service provided by SGIPL qualify for export since it is......
December 12, 2022 Case Laws Service Tax

Job Work - Manpower Recruitment and Supply Agency Services or not - charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is.....
December 10, 2022 Case Laws Customs

Invocation of bank guarantee - non-redemption of Export Promotion Capital Goods (EPCG) authorisations which was availed of earlier - it is the case of the petitioner......
December 10, 2022 Case Laws Central Excise

Valuation - Levy of interest and penalty - since the Revenue itself appeared to be unclear on the correct method of valuation of the goods, it is not appropriate to......
December 10, 2022 Case Laws Central Excise

Extended period of limitation - Suppression of facts or not - Needless to say that the assessee may make mistakes in self-assessment and the check against this has been.....
December 10, 2022 Case Laws Income Tax

Interest accrued on non performing assets - Applicability of sec 43D - It serves no purpose that the assessee, which is a non-scheduled bank, should include the......
December 10, 2022 Case Laws Income Tax

Addition u/s 69A r.w.s 115BBE - Unexplained cash found - the money has been found in the wrapped cover wherein the assessee has contended that the money has been......
December 10, 2022 Case Laws Income Tax

Claim of deduction u/s. 80JJAA - additional wages paid during the year - In case the AO has denied the total deduction u/s. 80JJAA of the Act for incorrect report......
December 10, 2022 Case Laws Income Tax

Addition u/s.68 - unexplained cash deposit into bank - demonetization period - Books of account not rejected - As the treating of the cash deposits an unexplained cash......
December 10, 2022 Case Laws Income Tax

Set off of current year business loss against foreign dividend income - levy of tax u/s 115BBD on gross foreign dividend income - assessee would be entitled for set off.....
December 10, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of transactions of purchase of shares - appellant deliberately withheld the information from the AO as well as the CIT(A) which is within......

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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

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H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

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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...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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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