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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1401 to 1450 of 5999 Records

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February 23, 2022 Case Laws GST

Seeking grant of anticipatory bail - In the present case, as has been pointed out, initially, at least, two of the applicants did not respond to summons and now, neither....
February 23, 2022 Case Laws Income Tax

Rectification of mistake - Validity of assessment - As rightly submitted by the learned Standing Counsel, though the assessment order contains a technical issue in the......
February 23, 2022 Case Laws Income Tax

Addition of capital introduced by the appellant as unexplained cash credit u/s. 68 - Mere oral submissions or indication that evidences will be provided if revenue asked....
February 23, 2022 Case Laws Income Tax

Penalty u/s 271BA - not filing the report of the accountant as required by section 92E - Based on the adjustments as suggested by TPO, the revised statement of income......
February 23, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - income earned by the assessee out of commercial exhibitions, auditorium etc. - AO has not disputed the fact that......
February 23, 2022 Case Laws Income Tax

Addition of Provisions for trade receivable as debited to P&L account under the head "other expenses" - we have to consider substance over the form and the intention of.....
February 23, 2022 Case Laws Income Tax

Deduction u/s 48(i) - expenditure incurred wholly and exclusive in connection with the transfer of Long Term Capital Asset - In the facts of the present case,......
February 23, 2022 Case Laws Customs

Validity of SCN - Time limitation - whether the show cause notice given under Section 124 of the Act after six months of seizure can be sustained under the law? - In the....
February 23, 2022 Case Laws Customs

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under......
February 23, 2022 Case Laws Customs

Classification of imported goods - Antenna for base station imported by the appellant - whether classifiable as parts of base station under CTH 85177090 as claimed by......
February 23, 2022 Case Laws Insolvency and Bankruptcy

Withdrawal of the CIRP against the Principal Borrower - bar for the Respondent/Lender in initiating fresh CIRP against the Guarantor or not - , this Tribunal holds that.....
February 23, 2022 Case Laws Service Tax

Validity of SCN - There are no merits in the present writ petition as the impugned show cause notice has been issued a competent authority namely The Commissioner,......
February 23, 2022 Case Laws Service Tax

Valuation of services - Brokerage Charges - whether the brokerage charges paid to the brokers/distributors by the appellants are reimbursable expenses or whether is a......
February 23, 2022 Case Laws Service Tax

Levy of service tax - pure agent services or not - implementation of the Information Technology related projects - The appellant was appointed merely as a Nodal Agency......
February 23, 2022 Case Laws Service Tax

Interest on delayed sanction of refund - There is no substance in the submissions made by the learned AR for Revenue that the revised application filed by the Appellant.....
February 23, 2022 Case Laws Central Excise

Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the......
February 23, 2022 Case Laws Central Excise

Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not....
February 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - Vicarious liability of directors - It is not the case of the petitioner herein that he is a non-executive director. The......
February 22, 2022 Case Laws GST

Validity of final order of confiscation - ex-parte order - this writ application is not entertained on the short ground that the writ applicant has a statutory remedy of....
February 22, 2022 Case Laws GST

Cancellation of registrations of petitioner - Non-payment of GST dues alongwith interest and penalty - Upon such determination the petitioner firm shall pay the......
February 22, 2022 Case Laws GST

Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act,......
February 22, 2022 Case Laws GST

Cancellation of GST Registrations - returns not filed for a continuous period of 6 months - Since, no useful will be served by not allowing persons like the petitioners.....
February 22, 2022 Case Laws Income Tax

Benefit of Vivad se Vishwas Scheme - the stand taken by the department is not sustainable. To begin with the act was framed for resolution of the disputed taxes and the.....
February 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - All particulars were available before the PCIT in respect of such income and the PCIT upon being satisfied, accepted such declaration. Thus, if....
February 22, 2022 Case Laws Income Tax

Provisional attachment of the subject land u/s 281B - Rights of transferee or a partner’s interest - The assessee in the case on hand is Inviddual / Partner. The......
February 22, 2022 Case Laws Income Tax

Exemption u/s 11 - Inadequate rent received by the respondent/assessee - The submission of the learned counsel for the appellant (Revenue) that the respondent had not......
February 22, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice issued to dead person - curable defect u/s 292B or not ? - The assessee on whom the notice must be sent must be a......
February 22, 2022 Case Laws Income Tax

Penalty levied u/s 271 (1) (c) - As the appellants had disclosed the income, after detection by the department and as per the terms of settlement, the assessing officer.....
February 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - applicability of the newly inserted provisions of Section 148A and the amendments brought inter alia w.e.f. 1.4.2021 - In view of the......
February 22, 2022 Case Laws Income Tax

Validity of ex-parte impugned order - It is clear that on account of the inability and omission on the part of the petitioner to file his objections and produce......
February 22, 2022 Case Laws Income Tax

Taxation of software reimbursements as Royalty - assessee strongly contends that reimbursements sought by the assessee represent recovery of expenses incurred by it, on.....
February 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices u/s. 142(1) - , ‘blind faith’ in his local consultant - There has been no explanation as to why the consultant, after......
February 22, 2022 Case Laws Income Tax

Disallowance of interest expenses u/s. 36(1)(iii) - disallowance of financial cost attributable to capital work in progress and project work in progress - In case, the......
February 22, 2022 Case Laws Service Tax

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the......
February 22, 2022 Case Laws Central Excise

SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy......
February 22, 2022 Case Laws Central Excise

Seeking for recovery of the short paid duty amount - clearances made to its other units - the principle or doctrine of revenue neutrality is applicable in the case in......
February 22, 2022 Case Laws VAT and Sales Tax

Recovery of the alleged outstanding dues - Creation of charge over the land - The very action on the part of the department in creating a charge over the agricultural......
February 22, 2022 Case Laws VAT and Sales Tax

Suppression of tax - alleged unaccounted sales - scope of the word 'an estimate' - one need not dwell into all details furnished by the Intelligence Officer in......
February 22, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - it is evident that the complainant has not approached the Court with clean hands. He has not referred the date of payment....
February 21, 2022 Case Laws GST

Rejection of refund claim - refund claim application was not filed electronically - This Court rejected the similar stand taken by the learned counsel for Revenue and......
February 21, 2022 Case Laws GST

Transitional Credit - Input service distribution - The respondents cannot raise their hands in despair saying that it is not possible to correct or take care of the......
February 21, 2022 Case Laws GST

Confiscation of goods - This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the......
February 21, 2022 Case Laws GST

Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and......
February 21, 2022 Case Laws GST

Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure......
February 21, 2022 Case Laws Customs

Seeking release from preventive detention - COFEPOSA - Smuggling - Baggage Rules - Merely because a detenu is able to sign or write a few words in English or any other......
February 21, 2022 Case Laws Customs

Principle of natural justice - provisional release of goods - reexport of subject goods - It is clarified that if the DRI has any further doubts in the matter, it is......
February 21, 2022 Case Laws Customs

Smuggling - foreign origin black pepper - jurisdictional infirmity - whether the learned Magistrate have correctly assumed proper jurisdiction while passing the original....
February 21, 2022 Case Laws Service Tax

Liability of service tax - RCM - The contract envisages services required to be provided to RIL, both at the project stage at which stage a support base was required to.....
February 21, 2022 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration granted u/s 12A - As documents which were the basis for concluding that the registration granted in favour of the......
February 21, 2022 Case Laws Income Tax

Revision u/s 263 to impose a penalty u/s 271(1)(c) - CIT merely set aside the assessment order in its entirety and remanded the case for a fresh consideration by the......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES