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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1101 to 1150 of 5999 Records

1 ....19 20 21 222324 25 26 27........ 120

February 9, 2023 Case Laws Customs

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty....
February 9, 2023 Case Laws Customs

Rejection of refund of Extra Duty Deposit - applicability of principles of natural justice - Extension of period of limitation as per the SC order - The respondents are.....
February 9, 2023 Case Laws Customs

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as......
February 9, 2023 Case Laws SEBI

Decision to write off Additional Tier 1 (AT-1) bonds - Validity of agreement - Scope of Master Circular of RBI - The covenant and the terms in the Information Brochure i....
February 9, 2023 Case Laws Insolvency and Bankruptcy

Recovery of outstanding tax dues - Validity of attachment orders issued by the Income Tax Department - since the Resolution Professional intimated the Appellants (IT......
February 9, 2023 Case Laws Service Tax

Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along......
February 9, 2023 Case Laws Service Tax

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is......
February 9, 2023 Case Laws VAT and Sales Tax

Interest of refund of excess amount paid - Although the petitioner has not approached this Court immediately after the refund of tax became due, we are unable to accept.....
February 8, 2023 Case Laws GST

Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of......
February 8, 2023 Case Laws GST

Refund of unutilised Input Tax Credit - Annexure B was not complete in all respect - it was essential for the concerned authorities to examine the information as......
February 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - fraudulent availment of IGST refund by exporters and passing fraudulent input tax credit (ITC) by their suppliers - In the present......
February 8, 2023 Case Laws Income Tax

Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes......
February 8, 2023 Case Laws Income Tax

Taxability of interest income - Interest on deposit while the matter was in dispute - claim arouse against accident under motor vehicle Act - TDS u/s 194A r.w.s. 56 of......
February 8, 2023 Case Laws Income Tax

Validity of reopening of assessment - necessity to have a valid approval under section 151 - PCIT while according to approval for reopening the assessment has either not....
February 8, 2023 Case Laws Income Tax

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased......
February 8, 2023 Case Laws Income Tax

Disallowing foreign exchange loss - claim of exchange fluctuation loss in revenue account by the Assessee in accordance with generally accepted accounting practices and.....
February 8, 2023 Case Laws Income Tax

Exemption u/s. 11 - The civil contract awarded to a firm in which the managing trustee of the trust is proprietor is tantamount to services as defined u/s. 13(2)(c) -......
February 8, 2023 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had......
February 8, 2023 Case Laws Customs

Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only......
February 8, 2023 Case Laws Customs

Exemption from the whole of the duty of customs - Import of Machinery as Gift - bilateral Agreement - This factual portion is also reflected from the Certificate dated......
February 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of petition - aggrieved person being IBBI - The Appellant has nothing to do with the litigation between two parties i.e. ‘Financial Creditor’ and......
February 8, 2023 Case Laws Insolvency and Bankruptcy

The creditors of the Personal Guarantors who are unable to file an application due to enforcement of moratorium under Section 96 can very well avail the benefit of......
February 8, 2023 Case Laws Money Laundering

Money Laundering - scheduled/predicate offence - territorial jurisdiction of Trial Courts - The issue of territorial jurisdiction cannot be decided in a writ petition,......
February 8, 2023 Case Laws Central Excise

Seeking waiver of pre deposit - Clandestine Removal - The impugned demand is to the extent of Rs.12.50 Crores. The pre-deposit of 10% would come to Rs.1.25 crores which.....
February 8, 2023 Case Laws Central Excise

Pending appeals wherein, the IBC proceedings have been concluded by NCLT - Since the IBC proceedings have been concluded, these appeals shall stand infructuous......
February 8, 2023 Case Laws Central Excise

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher......
February 8, 2023 Case Laws VAT and Sales Tax

Validity of Departmental Eqquiry agaisnt the Revenue officer - alleged act or omission relating to exercise of his powers in the matter of passing orders of......
February 7, 2023 Case Laws GST

Validity of summary of the show cause notice in Form GST DRC-01 - Summary of SCN in Form DRC-01 is not a substitute of SCN u/s 74(1) - The impugned show cause notice in.....
February 7, 2023 Case Laws GST

Rejection of Application for de-freezing the account of the company - The application filed by the petitioner-company for de-freezing the account was not opposed at any.....
February 7, 2023 Case Laws Income Tax

Refund of TDS - applications for condonation of delay in filing returns claiming refund - Looking to the pecuniary jurisdiction, it clearly transpires that the Assessing....
February 7, 2023 Case Laws Income Tax

TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and......
February 7, 2023 Case Laws Income Tax

Employee benefit expenses and other expenses - AO without giving any reason disallowed the expenditure to the tune of 20% on account of employee benefit expenses and......
February 7, 2023 Case Laws Customs

Classification of imported goods - products used in the preparation of animal feed supplements - when confronted with a specific classification entry vis-a-vis a......
February 7, 2023 Case Laws Central Excise

Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and....
February 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely because at one stage the AO had answered to the queries raised by the Auditor regarding the assessment being in accordance with.....
February 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - filing of objections to the issuance of notice u/s 148A - The day on which the request is made for adjournment either needs approval or....
February 7, 2023 Case Laws Income Tax

TP Adjustment - ALP determination - interest received on outbound loans - LIBOR v/s PLR - the prevailing LIBOR rate should be adopted for the interest received on......
February 7, 2023 Case Laws Income Tax

Capital gain computation - cost of the improvement of the land - What is the nature of the evidence that the AO desires is not coming out of the assessment order but in.....
February 7, 2023 Case Laws Income Tax

Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in......
February 7, 2023 Case Laws Income Tax

Addition u/s 69A - unexplained money - since the assessee is a non-resident Indian and except earning income from fixed deposits, there is no iota of evidence which......
February 7, 2023 Case Laws Income Tax

Delayed employer’s contributions to pension fund - provisions of section 43B of the Act would not be applicable to the assessee and even in the worse case scenario, the.....
February 7, 2023 Case Laws Income Tax

TP Adjustment - interest on receivables - by permitting the AE to hold on to the payments, the assessee has allowed the AE to reap financial benefit at the cost of......
February 7, 2023 Case Laws Income Tax

Unexplained cash deposit - agricultural income or not - genuineness of receipt of cash on sale of Popular tree - Where the Revenue authorities disbelief the contents of.....
February 7, 2023 Case Laws Income Tax

TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to......
February 7, 2023 Case Laws Income Tax

Deduction u/s 80G - assessee converted loans given to Trust in earlier financial year as donations - donations paid by the assessee by conversion of loans into donations....
February 7, 2023 Case Laws Income Tax

TDS u/s 194H - commission or brokerage - referring the students to the booksellers to purchase the textbooks published by the assessee - The substance of the transaction....
February 7, 2023 Case Laws Companies Law

Liquidation proceedings - Right of secured creditors - Both the submissions on behalf of the applicant that the Official Liquidator ought to have taken physical......
February 7, 2023 Case Laws Insolvency and Bankruptcy

Right of secured creditor to recover his dues (during liquidation proceedings) - When a statute provides for liquidation commencement date as a date up to which claims......
February 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - Financial Creditors - non-disbursement of part of financial assistance sanctioned by the Financial Creditors -......
February 7, 2023 Case Laws Service Tax

Rejection of SVLDRS - Petitioner could not be called not eligible or excluded to make declaration under the said scheme in view of Section 125(1)(c) of the aforesaid......

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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