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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 951 to 1000 of 5778 Records

1 ....16 17 18 192021 22 23 24........ 116

December 10, 2022 Case Laws Income Tax

Revision u/s 263 - ssessee has claimed foreign fluctuation loss with respect to foreign currency loan which was converted into the shares of the company - AO has not......
December 10, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO failed to get the approval u/s 151 - this omission vitiates the reassessment proceedings, notice u/s 148 of the Act and consequent......
December 10, 2022 Case Laws Income Tax

Disallowance of foreign tax credits - failure to the requisite documents as specified u/s 128(8) - Considering the fact that the assessee is stated to be in possession......
December 10, 2022 Case Laws Income Tax

Revision u/s 263 - valuation of the cost of construction for hospital building - as per explanation u/s 263, the AO did not discharge his liability fully. First the AO......
December 10, 2022 Case Laws Income Tax

TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee......
December 10, 2022 Case Laws Income Tax

TDS u/s 194IA - payment for purchase of property - the assessee in the instant case has admittedly paid Rs. 40 lakhs which is below threshold limit provided to trigger......
December 10, 2022 Case Laws Income Tax

Disallowance of interest on unsecured loan taken which is 100% subsidiary of the assessee - addition on the ground as it is not incurred for the purpose of assessee’s......
December 10, 2022 Case Laws Income Tax

TP Adjustment - order of reference to the TPO in the present case is invalid, therefore the addition made based on the basis an order passed by the TPO on an invalid......
December 10, 2022 Case Laws Companies Law

Restoration of name of the Company - the ‘Appellant’ / ‘Company’ has initiated various proceedings before the Criminal Courts (8 in number) against its ‘Debtors’, and is....
December 10, 2022 Case Laws Companies Law

Validity of order of NCLT for forensic investigation - Oppression and Mismanagement - Validity of Board Meeting - This Tribunal is of the earnest view that NCLT had......
December 9, 2022 Case Laws GST

Refund of GST paid on notice pay received from the erstwhile employees - The contention raised by the learned counsel for the respondent Department that the petitioner......
December 9, 2022 Case Laws GST

Territorial Jurisdiction - Investigation Officers at Coimbatore or Madurai - The writ appeal stands allowed with a direction to the respondents to depute an officer in......
December 9, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - non-issue of a notice u/s 143(2) - The Circular reinforces the position that it is sine qua non for the Assessing Officer to assume......
December 9, 2022 Case Laws Income Tax

Exemption u/s 10(22) denied - Addition u/s 68 - the Stand taken by the assessee that contributions were received only from the students has been rightly rejected by the.....
December 9, 2022 Case Laws Income Tax

Unexplained money - amount received from his father-in-law - If the CIT(A) was not satisfied with the source, he could have enquired into the matter by issuing notice to....
December 9, 2022 Case Laws Income Tax

TDS u/s 40 (a)(ia) - TDS on interest to outgoing partner of the partnership firm - As per provisions of section 40(a)(ia) even if assessee debited expenditure, but same.....
December 9, 2022 Case Laws Income Tax

Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy......
December 9, 2022 Case Laws Income Tax

Denial of foreign tax credit u/s 91 - delay in filing Form no.67 - Mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during the year......
December 9, 2022 Case Laws Income Tax

Rectification u/s 154 - claim the allowance of 50% of the expenses against the commission income - Since the assessee has himself not pressed the issue as to......
December 9, 2022 Case Laws Income Tax

Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does.....
December 9, 2022 Case Laws Income Tax

Ex parte orders passed - non-compliance by the assessee to various notices issued to it by the lower authorities - Looking to the non-cooperative attitude of the......
December 9, 2022 Case Laws Income Tax

TP Adjustment - rejecting the Internal Transactional Net Margin Method (TNMM) as Most Appropriate Method (MAM) - effectively all the 12 comparables chosen by the......
December 9, 2022 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income - The money referred in Clause (b) (ii) is one accumulated or set apart. Meaning thereby that even if 85% of the income......
December 9, 2022 Case Laws Customs

SION - starch slurry - maize - manufacturing of liquid glucose concentrate (food grade) - Recovery of customs duty foregone on the inputs allowed to be imported under 7.....
December 9, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of NCLT giving direction to pay the dues to the ‘Corporate Debtor’ - In the absence of any concrete evidence on record that the amounts were indeed......
December 9, 2022 Case Laws Central Excise

Levy of penalty Rule 26 of Central Excise Act, 2002 - charge of abatement in the offence of fraudulent availment of cenvat credit - All the appellant having direct and......
December 9, 2022 Case Laws Central Excise

Levy of interest and penalty - Reversal of CENVAT Credit (without utilization) on being pointed out, before issuance of SCN - period from January, 2005 to March, 2007 -.....
December 9, 2022 Case Laws Indian Laws

Consumer Protection - Seeking hand over possession of the residential duplex flat to the Complainant - Entering into agreement for a duplex flat is only a sequence for......
December 8, 2022 Case Laws GST

Health care institute or Educational institute - Charitable Society - in the instant case, the main services of the Appellant, i.e., educational services and health care....
December 8, 2022 Case Laws GST

Levy of GST - reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company - Not liable to GST - Reverse Charge Mechanism is......
December 8, 2022 Case Laws GST

Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,....
December 8, 2022 Case Laws GST

Reversal of ITC - Cancellation of gst registration of supplier - finding recorded by the first Appellate Authority is cryptic as it only states in its order that the......
December 8, 2022 Case Laws GST

Refund of IGST paid - goods exported under Advance Authorizations/EOU Scheme - The enquiry as regards entitlement of the Petitioner to receive any refund is already......
December 8, 2022 Case Laws GST

Export of services or not - Jurisdiction of advance ruling authority - The place of supply needs to be determined to decide whether the impugned supply of services by......
December 8, 2022 Case Laws Income Tax

Disallowance u/s 14 A - determine the expenditure attributable to earning dividend income - once the Revenue Authorities have found no reason to doubt the Assessee’s......
December 8, 2022 Case Laws Income Tax

Denial of foreign tax credit u/s 90/90A due to delay in filing Form no.67 - mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during......
December 8, 2022 Case Laws Income Tax

Grant of recognition u/s 80G - substance over form - If Trust/Institution incurs expenses for religious purposes which is inclusive and is only a small part of the......
December 8, 2022 Case Laws Income Tax

Levy of penalty - Assessment and penalty proceedings are distinct and separate. To our mind, when the Ld. AO has dropped the penalty proceedings after due consideration.....
December 8, 2022 Case Laws Income Tax

Depreciation - Disallowance of Capitalization of CENVAT credit on capital goods - the Revenue authorities were justified in rejecting the claim of the assessee for......
December 8, 2022 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - On filing the belated returns/statements, Revenue has not suffered any loss because the tax deducted was.....
December 8, 2022 Case Laws Customs

West Bengal Industrial Promotion Assistance to Industrial Enterprises (scheme) - The purpose of the scheme as spelt out is for encouraging manufacturing activities......
December 8, 2022 Case Laws Customs

Provisional release of imported goods - detention of goods - there is no seizure at all - doubt on Country-of-Origin certificate - The petitioners would be entitled to......
December 8, 2022 Case Laws Customs

Eligibility to the exemption from Custom Duty - DEEC - Value-based Duty Exemption Entitlement Certificate - the learned CESTAT is correct in its approach by holding that....
December 8, 2022 Case Laws Customs

Seizure of assorted diamond studded jewellery - The Respondent cannot be directed to accept the report when it was found to be unreliable. The Respondent Authorities......
December 8, 2022 Case Laws Customs

Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not.....
December 8, 2022 Case Laws Customs

Denial of redemption fine in lieu of confiscation of goods - Since import of the disputed good was prohibited, the Adjudicating Authority had the discretion to either......
December 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial creditors - The use of the word ‘if any’ clearly makes that it is not essential for all financial debt to be with interest. However, the......
December 8, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - NCLT rejected the application - the issues raised in these emails are not moonshine defense, the issues......
December 8, 2022 Case Laws Service Tax

Condonation of inordinate delay in filing appeals - Though we do not fully approve of the conduct of the appellant in not pursuing the matter in a time bound manner,......
December 8, 2022 Case Laws VAT and Sales Tax

Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover.....

1 ....16 17 18 192021 22 23 24........ 116

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES