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Highlights / Annotations / Catch Notes For February

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Showing 751 to 800 of 5999 Records

1 ....12 13 14 151617 18 19 20........ 120

February 1, 2024 Case Laws Income Tax

Deduction / Exemption u/s 54 - LTCG - expenditure incurred on interiors of new residential house property - The appellant's argument centered on the genuineness of these....
February 1, 2024 Case Laws Income Tax

Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The......
February 1, 2024 Case Laws Income Tax

Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to......
February 1, 2024 Case Laws Income Tax

Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that the approvals under Section 153D were granted in a generic and......
February 1, 2024 Case Laws Customs

Seeking provisional release of goods - Ethanol Absolute - The High Court observed that, on similar imports a different yardstick cannot be applied by the department.......
February 1, 2024 Case Laws Customs

Prayer for a Mandamus to release the consignment of Betel nut imported - prohibited goods or not - Customs department challenging the order of Customs Authority for......
February 1, 2024 Case Laws Customs

Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie....
February 1, 2024 Case Laws Customs

Smuggling - Sandalwood - Acquittal of accused - The High Court held that, the Trial Court's acquittal was based on the lack of concrete evidence linking the respondent......
February 1, 2024 Case Laws Customs

Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of.....
February 1, 2024 Case Laws Customs

Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount.......
February 1, 2024 Case Laws Customs

Revocation of Customs Broker license - The Customs Broker is responsible for verifying the correctness of information related to cargo clearance and advising clients on.....
February 1, 2024 Case Laws Customs

Revocation of CB license - forfeiture of the security deposit - imposition of penalty under Regulation 18 of CBLR 2018 - The tribunal held that the time limits......
February 1, 2024 Case Laws Customs

Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the......
February 1, 2024 Case Laws Customs

Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the......
February 1, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Home Buyers - Moratorium against the company has been ordered - The Supreme Court's decision in this case clarifies that the moratorium u/s 14 of IBC does not......
February 1, 2024 Case Laws Insolvency and Bankruptcy

Validity of order of liquidation of the Corporate Debtor - The Appellate Tribunal concluded that the unanimous decision of the CoC to liquidate the Corporate Debtor,......
February 1, 2024 Case Laws Service Tax

Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies......
February 1, 2024 Case Laws Service Tax

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose....
February 1, 2024 Case Laws Service Tax

Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without......
February 1, 2024 Case Laws Central Excise

Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed.....
February 1, 2024 Case Laws Central Excise

CENVAT Credit - The Tribunal upholds the validity of the endorsed Bill of Entry for availing CENVAT credit and recognizes the concept of job-work in the context of......
February 1, 2024 Case Laws VAT and Sales Tax

Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner......
February 1, 2024 Case Laws Indian Laws

Dishonour of Cheque - Supreme Court held that, the presumptions under the NI Act albeit rebuttable operate in favour of the complainant. Hence, it is for the accused to.....
February 1, 2024 Case Laws Indian Laws

Maintainability of Revision Petition before the High Court when the petitioner has alternate remedies as per the - an ex-parte decree was passed against the respondent -....
February 28, 2023 Case Laws GST

Seeking adjustment of GST amount deposited by the petitioner in the financial year 2018- 19, which inadvertently could not be deposited in the financial year 2017-18 -......
February 28, 2023 Case Laws GST

Exemption from GST on the services provided by the applicant - the provision of services by the applicant to CGHB in relation to maintenance of various colonies of CGHB.....
February 28, 2023 Case Laws Income Tax

Capital gain computation - addition invoking the provisions of the Section 50C - the legislature used the words and expressions in Section 50C of the Act consciously to.....
February 28, 2023 Case Laws Income Tax

Non grant of Refund along with interest u/s. 244A - The legislature and executives have taken due care of the grievances of the commoners or the assessees to be......
February 28, 2023 Case Laws Income Tax

Reopening of assessment - validity of order passed u/s 148A(d) - the reopening of the assessment was bad as it was based on certain alleged “potential” cash borrowings......
February 28, 2023 Case Laws Income Tax

Validity of order u/s 148A(d) - An order under Section 148 (d) of the Income Tax Act, 1961, itself is neither an assessment nor a demand and petitioner still will have......
February 28, 2023 Case Laws Income Tax

Assessment u/s 153A - incriminating material found in search or not? - On the date of search, admittedly, the assessment with respect to the AY under consideration......
February 28, 2023 Case Laws Income Tax

Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in......
February 28, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of audit objection - The entire exercise seems to have been done because of audit objection only. Since, the Assessing Officer had duly enquired....
February 28, 2023 Case Laws Income Tax

Levy of Surcharge and cess - to be computed over the rate of tax as per DTAA or not - Article 12 read with Article 2 of the tax treaty makes it clear that the rate of......
February 28, 2023 Case Laws Income Tax

Price reduction of purchase which was offered to tax in subsequent AY - If the income does not result at all, there cannot be a tax, even though the book keeping entry......
February 28, 2023 Case Laws Income Tax

TP Adjustment - Comparable selection - TPO on his part has also adopted a filter whereby he has chosen companies having service income of 75% or more in each of the......
February 28, 2023 Case Laws Customs

Entitlement for Duty Credit Scrips under the Merchandise Exports from India Scheme (MEIS) - The Petitioner was rightly issued the MEIS scrips. However, due to......
February 28, 2023 Case Laws Customs

Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the......
February 28, 2023 Case Laws Insolvency and Bankruptcy

Validity of interim award granted - CIRP - The appellant herein, while giving a detailed statement of claims in Form B before the IRP, has also indicated that the......
February 28, 2023 Case Laws Service Tax

Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under.....
February 28, 2023 Case Laws Service Tax

Denial of CENVAT Credit - Out of the premium collected from the buyer of the motor car/vehicle, a portion thereof is paid by the appellant to the automotive dealer as a.....
February 28, 2023 Case Laws Service Tax

Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under......
February 28, 2023 Case Laws Central Excise

CENVAT Credit - distribution of common input services (ISD) - Except that in few of the statements by ISD invoices in one of the columns, the credit was distributed by......
February 28, 2023 Case Laws VAT and Sales Tax

Rate of Tax - Valuation - A bare perusal of the Section 4 (charging section) of KVAT Act and Rule 3 (computation provision) of KVAT Rules would clearly indicate that......
February 27, 2023 Case Laws GST

Governmental Authority or Local Authority? - Government of Karnataka holds 99.99% of equity in the Corporation - Chamundeshwari Electricity Supply Corporation Limited......
February 27, 2023 Case Laws GST

Rate of GST - Coir-Pith Compost - If the registered person sells coir-pith compost in 25 kg and less pre-packed and labelled bags to nurseries who buys for consumption,.....
February 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - scope of enactment of Section 148A - Before taxing any person it must be shown that he falls within the ambit of the charging section......
February 27, 2023 Case Laws Income Tax

Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is....
February 27, 2023 Case Laws Income Tax

Exemption u/s 11 - loss incurred out of corpus fund - What is taxable is the real income. If the AO’s view is to be accepted, it would lead to incongruous results. We......
February 27, 2023 Case Laws Income Tax

Liability of directors u/s 179 - AO is required to make efforts for recovery of the outstanding dues from the assessee private limited company which has committed......

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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

F: assessment order

A: Electronic Liability Register