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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1901 to 1950 of 5999 Records

1 ....35 36 37 383940 41 42 43........ 120

February 20, 2021 Case Laws Income Tax

Correct head of income - Interest income on FDRs - since the business of the assessee had not commenced, the interest received in the period prior to the commencement of....
February 20, 2021 Case Laws Income Tax

Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for......
February 20, 2021 Case Laws Income Tax

TP Adjustment - regional management services received by the assessee - incorrect factual observations and invalid of assumption of jurisdiction by the TPO who without......
February 20, 2021 Case Laws Service Tax

Benefit of SVLDRS - It is settled law even under taxation that if a person is eligible to one or another benefit, he should not be denied said benefit on procedural or......
February 20, 2021 Case Laws Service Tax

Benefit of SVLDRS - Credit of amount deposited prior to SCN towards Interest - Interestingly, had the declaration filed by the petitioner been accepted, there would have....
February 20, 2021 Case Laws Service Tax

Levy of penalty u/s 78 - entire facts were available on record and on this there is no dispute; nor is there any contrary finding by the adjudicating authority. The......
February 20, 2021 Case Laws Central Excise

Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the......
February 20, 2021 Case Laws Central Excise

Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is......
February 20, 2021 Case Laws VAT and Sales Tax

Period of limitation in remand case - The impugned order has not been passed in consequence of, or to give effect to, any decision of this court which requires the......
February 20, 2021 Case Laws VAT and Sales Tax

Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the......
February 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - burden of proof on complainant to establish his case - rebuttal of presumption - In the present case non filing or production of books of accounts......
February 19, 2021 Case Laws Service Tax

Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to....
February 19, 2021 Case Laws GST

Default in submission of GST returns - E-Way Bill (EWB) generation facility of the petitioner blocked on the EWB Portal in the event the petitioner fails to file their......
February 19, 2021 Case Laws GST

Seeking grant of Bail - Section 69 and 132(1) of GST- The belief must not be based on mere suspicion; it must be founded upon information - Bail jurisprudence which has.....
February 19, 2021 Case Laws GST

Ineligible ITC availed - Blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor - This Court is also of the view that the petitioner should.....
February 19, 2021 Case Laws Income Tax

Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to......
February 19, 2021 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - The sum so paid has been adjusted towards security deposit which is evident from the books of the company and therefore, the......
February 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - details available in the books of account for balance sheet or profit or loss account cannot absolve the assessee from his disclosure......
February 19, 2021 Case Laws Income Tax

Exemption u/s 11 - donation to other charitable institution - during the year under consideration admittedly the said donee entity was never engaged in the activities of....
February 19, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - cash deposited during the demonetization period - since the AO has accepted the sales/turnover of the assessee which were reflected in......
February 19, 2021 Case Laws Income Tax

Addition u/s 68 - A.O. failed to conduct scrutiny of the documents at assessment stage and merely suspected the transaction between the Investors and the assessee. A.O......
February 19, 2021 Case Laws Income Tax

Validity of reopening of assessment - unexplained bank deposits - A.O. has recorded incorrect, wrong and non-existing reasons in the reasons recorded for reopening of......
February 19, 2021 Case Laws Income Tax

Addition u/s 40A(2)(B) - payment to related person - Salary to wives of the partners of the firm - Ld. A.O has not made any efforts in this regard and without making any....
February 19, 2021 Case Laws Income Tax

Penalty levied u/s 271D - accepting unsecured loan above ₹ 20,000/- violating provisions of section 269SS - In the present times the bank transfers are quick......
February 19, 2021 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the......
February 19, 2021 Case Laws Income Tax

Expenses Incurred with no income element - Reimbursement of Global Account Management (GAM) charges - These so called expenses without any income element embed in them......
February 19, 2021 Case Laws Income Tax

Nature of receipt - option price received against to sell the shares of the joint-venture company - After considering all these facts the Dabur has invested into the......
February 19, 2021 Case Laws Income Tax

Deduction u/s.80IA - Interest and other income - the assessee is not entitled for deduction towards eligible profit u/s.80IA of the Act in respect of other income......
February 19, 2021 Case Laws Income Tax

Estimation of income - NP determination - non rejection of books of accounts - The assessee has maintained regular books of account which are duly audited. A search......
February 19, 2021 Case Laws Central Excise

Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and......
February 19, 2021 Case Laws VAT and Sales Tax

Jurisdiction - Validity of impugned VAT Audit Report - Merely because the statements were recorded in front of the second respondent, by itself, will not mean that the......
February 19, 2021 Case Laws Indian Laws

Right to be appointed / function as Chairperson Intellectual Property Appellate Board, till a new chairperson of Board is appointed - The applicant seeks extension of......
February 19, 2021 Case Laws Indian Laws

Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of.....
February 19, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - Without discussing the evidence of complainant or accused in a proper perspective simply stating there are latches in the....
February 18, 2021 Case Laws GST

Cancellation of the Goods and Service Tax (GST) registration of the petitioner - This Court, therefor, does not wish to enter the domain of the authority and leaves all.....
February 18, 2021 Case Laws GST

Validity of summon order - Competent officer / authority u/s 6(2)(b) of CGST Act 2017 - Jurisdiction - The investigations being conducted by competent Officers against......
February 18, 2021 Case Laws GST

Attachment of bank account - One year passed - Section 83(2) - The respondents-Banks are directed to allow the petitioners to operate their bank accounts forthwith - HC
February 18, 2021 Case Laws GST

Summon Order - seeking to take instruction as to the basic documents required by the Inquiry Officer, who is holding an inquiry u/s 70 - petitioners allege that they are....
February 18, 2021 Case Laws GST

Blocking of petitioner’s credit ledger - no reasons assigned for such blockage - reasons to believe - Rule 86A - for the purposes of Rule 86A(3) which stipulates that......
February 18, 2021 Case Laws GST

Grant of Anticipatory Bail - GST officer - taking bribe - connivance in evasion of GST - If the dealer is sure that the goods sent in transit and the documents......
February 18, 2021 Case Laws Income Tax

Exemption u/s 11 - assessee is a charitable Trust and it was granted registration u/s 12A - Denial of exemption as assessee is charging exorbitant interest rates on the.....
February 18, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Capital gain on sale of property - Allegation of the AO that, return of income has not been filed voluntarily - There was a reasonable......
February 18, 2021 Case Laws Income Tax

Penalty levied u/s 271AAB - assessee in the return of income has disclosed income on account of undisclosed jewellery - The assessee has neither earned any business......
February 18, 2021 Case Laws Income Tax

Addition u/s 41(1) - additions towards sundry creditors as bogus - AO made the disallowance in question holding that the assessee had made payments in cash to 24 parties....
February 18, 2021 Case Laws Income Tax

Assessment of HUF - protective addition in the hands of the assessee - additional evidence - The petition disposed off with the directions that the petitioners have been....
February 18, 2021 Case Laws Central Excise

Maintainability of petition - availability of an equally alternative remedy stipulated under the Statute - The petition disposed off with the directions that the......
February 17, 2021 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error - Circular
February 17, 2021 Case Laws Central Excise

SEZ unit - Eligibility of HSD/fuel for exemption from Central Excise Duty - The respondent has itself accepted this position as exemption is granted with demur to......
February 17, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Exemption u/s 11 - CIT(A) has categorically observed that no evidence had been brought on record to adduce that furnishing of inaccurate details.....
February 17, 2021 Case Laws Income Tax

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - the petitioner was required to disclose that its partners were residing at Faridabad....

1 ....35 36 37 383940 41 42 43........ 120

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F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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