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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1051 to 1100 of 5999 Records

1 ....18 19 20 212223 24 25 26........ 120

February 13, 2023 Case Laws Income Tax

CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the.....
February 13, 2023 Case Laws Customs

Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set.....
February 13, 2023 Case Laws Customs

Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of......
February 13, 2023 Case Laws Customs

Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to......
February 13, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of Resolution Plan - The CoC being satisfied that financial offer given by the Applicant is satisfactory, exercise their commercial wisdom, even CoC......
February 11, 2023 Case Laws GST

Classification of goods - Polypropylene Leno Bags by weaving polypropylene strips (tapes) - to be classified under Chapter Heading 63053300 or not. - Constitutional......
February 11, 2023 Case Laws GST

Non-payment of GST - Non getting the disbursement of GST amount from the recipient of services - This petition is disposed of with a direction to the petitioner to make.....
February 11, 2023 Case Laws GST

Cancellation of registration of petitioner - Necessarily the petitioner will have to submit a reply to the impugned show cause notice, raising the contentions that have.....
February 11, 2023 Case Laws GST

Rejection of petitioner's request u/s 140(1) of the GST Act, 2017 for carrying forward of unutilized VAT TDS to the new GST regime without giving any reason - being a......
February 11, 2023 Case Laws Income Tax

Penalty proceedings u/s 271 (1) (C) or 276C - assessment u/s 153C - if an entity is legally entitled to file a revised return of tax, even in terms of Section 153C,......
February 11, 2023 Case Laws Income Tax

Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to....
February 11, 2023 Case Laws Income Tax

Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section......
February 11, 2023 Case Laws Income Tax

Settlement of case under the Income Tax Act - Misconduct on the part of Doctors of King Georges Medical University - This Court takes a very serious view of the facts......
February 11, 2023 Case Laws Income Tax

Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for......
February 11, 2023 Case Laws SEBI

Arbitration award - Share Purchase Agreement (SPA) - What the law prohibits under Section 18A read with Section 16 read with the SEBI circular of 1st March 2000 is not......
February 11, 2023 Case Laws Money Laundering

Seeking grant of bail - Reliability of retracted statements - In the present case as well, the question is not regarding the admissibility but the reliability. The......
February 11, 2023 Case Laws Service Tax

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent......
February 11, 2023 Case Laws Central Excise

Constitutional Validity of section 9-D - With the final decision on all the appeals arising from the orders of the Tribunal being rendered against the appellants, there.....
February 11, 2023 Case Laws VAT and Sales Tax

Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming......
February 11, 2023 Case Laws VAT and Sales Tax

Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer.....
February 11, 2023 Case Laws Indian Laws

Dishonor of Cheque - cheque misused after stealing - Even if the petitioner is to be believed that the cheques went missing way back in the year 2009-2010, it is really.....
February 10, 2023 Case Laws GST

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate......
February 10, 2023 Case Laws GST

Validity of SCN - Levy of penalty - CIRP under IBS has been initiated - Since the adjudication proceedings are yet to commence, the better course would be to permit the.....
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - A.O. had no tangible evidence to initiate the re-assessment proceedings against the petitioner and the impugned......
February 10, 2023 Case Laws Income Tax

Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent –......
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The words ‘ reason to believe’ appearing in Section 147 cannot mean that the A.O should have finally ascertained the facts. Assessing......
February 10, 2023 Case Laws Income Tax

Waiver of interest u/s 234B - interest in defaults in payment of advance tax - The phrase ‘or otherwise’ used in Section 234B(2) would encompass situations of......
February 10, 2023 Case Laws Income Tax

Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain......
February 10, 2023 Case Laws Income Tax

Initiation of reassessment proceedings - AO has nowhere brought out as to how the claim of depreciation at higher level in the original assessment proceedings can be......
February 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s.68 - double taxation - taxing the source of investment and application of investment both - When an income is taxed / addition is made to......
February 10, 2023 Case Laws Income Tax

Exemption u/s. 54B denied - Assessee did not file return of income - As observed on the amendment in section 139(1) of sixth Proviso, section 54, section 54B or section.....
February 10, 2023 Case Laws Income Tax

Proceedings before the CIT after transfer / posting - proceedings are continuous, merely because on change of incumbent, fresh show cause notice was issued, it cannot be....
February 10, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 69 - Ld. AO himself did not have with him any seized material and what he had was merely information. The electronic evidences......
February 10, 2023 Case Laws Income Tax

Exemption u/s 11 - Scope of newly inserted section 11(6) - Depreciation on assets - Double benefit - Apex Court has as settled the issue - amendment brought in Section......
February 10, 2023 Case Laws Customs

Seeking for redemption of Indian and Foreign currencies confiscated - Absolute confiscation - When it is not in dispute that the petitioner has violated Regulation 5 of.....
February 10, 2023 Case Laws Customs

Penalty imposed on the Respondents under Section 112(a) and (b) of the Customs Act, 1962, dropped - Respondents had admitted to have been involved in several smuggling......
February 10, 2023 Case Laws Companies Law

Seeking restoration of the name of the Company in the Register maintained by the ROC - the Appellant Company is having substantial movable as well as immovable assets.......
February 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Moratorium is in force - Seeking constitution of an arbitral tribunal - the constitution of an arbitral tribunal, at this juncture, would be premature - After the....
February 10, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT dismissed the application on the ground that petitioner failed to prove the debt and the liability to pay the same by the corporate debtor - To....
February 9, 2023 Case Laws GST

Provisional Attachment of Bank Account of petitioner - striking the balance in wake of the details which have come on record of M/s. Arsh Enterprise it would be apt to......
February 9, 2023 Case Laws GST

Jurisdiction of Inspection u/s 67 and collection of collected records/documents - Existence of reasons to believe - Necessarily the contentions of the petitioner as......
February 9, 2023 Case Laws Income Tax

Settlement of a Case - Procedure u/s 245D - Non deposit of admitted tax u/s 245C on time - Payment of the taxes of additional income partly by way of adjustment against.....
February 9, 2023 Case Laws Income Tax

Delayed filling Return of income - Disallowance of deduction u/s.80IA(7) - Since the assessee- HUF was required to get its accounts audited, the case falls in......
February 9, 2023 Case Laws Income Tax

Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held......
February 9, 2023 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. -......
February 9, 2023 Case Laws Income Tax

Salary income - reduction in the salary income disclosed in the revised return filed - The assessee had made a refund of an amount on account of provisions contained in.....
February 9, 2023 Case Laws Income Tax

House property - Disallowance of interest claimed on second loan u/s.24(b) - Applicability of DBDT circular - Ld. CIT(A) recorded categorical findings that the assessee.....
February 9, 2023 Case Laws Income Tax

Additions towards written off of creditors - cessation of liability - there is no liability in the Books of Accounts as per the transfer of the projects to its sister......
February 9, 2023 Case Laws Customs

Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to......
February 9, 2023 Case Laws Customs

Revocation of Customs Broker License - Time Limitation for issuance of order - Since the notice in this case, was issued beyond the period of ninety days from the......

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