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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1851 to 1900 of 5999 Records

1 ....34 35 36 373839 40 41 42........ 120

February 24, 2021 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Brass fittings - The products of the assessee though can be used as sanitarywares, also are used in general water supply and are.....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - self cheque - the cheque is styled as a self cheque and over and above it, the term "or bearer" has not been scored off. The holder of the cheque......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - In this case the cheque amount is ₹ 52,000/-. The case of the year 2003. Now we are in the end of the year 2020. So nearly seventeen years the....
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - The preponderance of probabilities is tilting in favour of the accused. The accused has also brought on record such facts, material and......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - A cheque given in discharge of a time barred debt will not constitute an unconditional undertaking or promise in writing either expressly or......
February 24, 2021 Case Laws Indian Laws

Dishonor of Cheque - petitioner has issued stop payment instructions to the banker - Once it was held that the cheque pertains to the account of the petitioner and that.....
February 23, 2021 Case Laws GST

Withholding of Provisional/ Final refund on the ground that investigation is pending - Part B of Form GST RFD07 is not a form for the purposes of communicating the......
February 23, 2021 Case Laws GST

Grant of Bail - fake GST challan and GSTR-3B return - CA by profession - The plea of rendering co-operation to the department by the accused appears to be baseless as it....
February 23, 2021 Case Laws Income Tax

Status of assessee - period of stay in India - Not Ordinarily Resident in India - Since the NOR status and the purchase of stock option of the assessee is a mixed......
February 23, 2021 Case Laws Income Tax

Validity of assessment U/s. 153C - assumption of jurisdiction u/s. 153C - In the instant case, assessee was the attorney holder of the seller. The sale deed was found......
February 23, 2021 Case Laws Income Tax

Disallowance on account of excess shortage/ breakage to 30% - exceptional inventory loss - the assessee has claimed such loss on account of passing of the of the expiry.....
February 23, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Bogus purchases - we are of a strong conviction that in the absence of documentary evidence supporting the genuineness of the purchases claimed......
February 23, 2021 Case Laws Income Tax

Revision u/s 263 - It is well settled principle of law where A.O. has exercised quasi-judicial power vested in him in accordance with law and arrived at a conclusion and....
February 23, 2021 Case Laws Customs

Seeking provisional release of goods - The respondents are directed to permit the petitioner to have the goods mutilated at the cost of the petitioner, but under the......
February 23, 2021 Case Laws Customs

Auction - inaction on the part of the original consignees to submit bills of entry followed by the non-clearance of the goods for home consumption or warehousing - This.....
February 23, 2021 Case Laws Customs

Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation.....
February 23, 2021 Case Laws Companies Law

PIL - Seeking for a direction against respondents No. 1 to 10 therein to forthwith constitute a Multi- Disciplinary Investigation Team to investigate and prosecute......
February 23, 2021 Case Laws SEBI

Debenture Trustees liability in default - Violation of SEBI Act - Proceedings of SEBI are only at the show-cause stage. The petitioners have the opportunity to establish....
February 23, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - As per the ‘Companies (Acceptance of Deposits) Rules, 2014’, the term ‘deposit’ is defined under rule 2(1) (c ) in an inclusive fashion. The meaning....
February 23, 2021 Case Laws Companies Law

Oppression and Mismanagement - Delhi Gymkhana Club - At this stage, interim relief can be granted on the basis of legal considerations justifying such grant to prevent......
February 23, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal from CIRP on the ground that the Applicant is in the process of re-structuring the debt of the Corporate Debtor - As a matter of fact, in this case no......
February 23, 2021 Case Laws Insolvency and Bankruptcy

CIRP - Relating parties - As on the date of it becoming a part of the CoC, Respondent No. 2 was purely a Financial Creditor of the Corporate Debtor and hence, it cannot.....
February 23, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - It appears that the order passed by the appellate authority dismissing the rectification petition was also confirmed - That again will not......
February 22, 2021 Case Laws GST

Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed....
February 22, 2021 Case Laws Income Tax

Exemption u/s 10(23BBA) - Exemption from income-tax in the case of statutory bodies or authorities for the administration of public religious or charitable trusts or......
February 22, 2021 Case Laws Income Tax

Depreciation on intangible assets - a reading the words 'any other business or commercial rights of similar nature' in clause (b) of Explanation 3 indicates that......
February 22, 2021 Case Laws Income Tax

Disallowance of weighted deduction u/s 35(2AB) - Courts have held that for deduction under section 35(2AB) of the Act, first step was the recognition of facility by the.....
February 22, 2021 Case Laws Income Tax

Penalty u/s 271D - co-operative bank has accepted deposits in cash exceeding ₹ 20,000/- from its members - Bona-fide belief of the assessee that the transactions......
February 22, 2021 Case Laws Income Tax

Disallowance of the interest expenditure u/s 43B(d)/(e) r.w ‘Explanation 3D’ - As observed by the A.O, as the interest debited/charged by the bank got converted into......
February 22, 2021 Case Laws Customs

Applicability of time limitation on demand of Customs Duty - The mere delay on the part of the Authorities to detect the violation of export obligation and issue show......
February 22, 2021 Case Laws Customs

Condonation of delay in filing this Anti-Dumping Appeal - The appellant concealed material relevant facts from the Tribunal since the appellant has not stated that four.....
February 22, 2021 Case Laws Customs

Classification of imported goods - Big Cola - Big Orange Cola - Big Lemon etc. - In our view neither carbonated beverage alone nor fruit juice alone gives the essential.....
February 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - A perusal of the contents of the reply to the Demand Notice, this Tribunal is unable to find any ‘Dispute’. It is seen from the record that at the......
February 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Section 3(10) of The Insolvency and Bankruptcy Code 2016 defines ‘Creditor’ and even in the said definition a ‘Decree Holder’ cannot be excluded to.....
February 22, 2021 Case Laws Service Tax

Classification of services - Banking and other Financial Services or otherwise? - CESTAT has returned a clear finding that hire purchase is but loan and that hirer......
February 22, 2021 Case Laws Service Tax

Levy of Service Tax - amount of liquidated damages/penalty collected by the appellant for non-compliance of the terms of the procurement contracts - - Explanation to......
February 22, 2021 Case Laws Central Excise

Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and......
February 22, 2021 Case Laws Central Excise

Interest on delayed refund of Central Excise duty paid - Mere bald and omnibus submissions of the respondents that the petitioners are not entitled to interest on......
February 22, 2021 Case Laws VAT and Sales Tax

Levy of penalty u/s 10-A of the Central Sales Tax Act, 1956 - It was therefore stated that the dyeing units were not engaged in any manufacturing activity - job......
February 22, 2021 Case Laws GST

Job Work - Classification of Supply - rate of GST - coatings of pure metal alloys which include plasma spray, HVOF spray, powder flame spray, wire flame spray - Taxable.....
February 22, 2021 Case Laws Income Tax

Deduction u/s 80IA - operation and maintenance activities - The important aspect to be taken note of is the use of the expression 'or'. Therefore, an enterprise,......
February 22, 2021 Case Laws Income Tax

Transfer pricing (TP) adjustment - the learned TPO was not justified in comparing the gross margin in export segment vis-a-vis gross margins in domestic segment. - There....
February 20, 2021 Case Laws GST

Functioning of Advance Ruling Authority - quorum of two members not complete - having regard to the fact that since November, 2020, the Advance Ruling Authority has not.....
February 20, 2021 Case Laws GST

Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one.....
February 20, 2021 Case Laws Income Tax

Addition u/s 69A - Cash found and seized during the course of search - the findings are purely findings of fact which have been concurrently accepted by the CIT(A) as......
February 20, 2021 Case Laws Income Tax

Deduction in respect of expenditure incurred under the head of marketing support fee and transaction support fee - every activity which gives an enduring benefit to the.....
February 20, 2021 Case Laws Income Tax

Re-assessment of processing fee - Recognition of income - Method of accounting - Assessments for previous and later years following this consistent method of accounting.....
February 20, 2021 Case Laws Income Tax

Approval u/s 10(23C)(v) - Assessee does not have any approval under section 10(23C)(v) of the I.T. Act for the assessment year under appeal, therefore, there is no......
February 20, 2021 Case Laws Income Tax

TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all......
February 20, 2021 Case Laws Income Tax

Validity of the reopening of the assessment - Merely because some unrelated party in her statement has stated that the assessee and his wife have paid consideration over....

1 ....34 35 36 373839 40 41 42........ 120

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