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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1401 to 1450 of 6863 Records

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March 2, 2023 Case Laws Income Tax

Deprecation - value of customer related contracts and goodwill - The action of Commissioner (Appeals) in reducing the value of customer contract and goodwill, as......
March 2, 2023 Case Laws Customs

Classification of the goods - preparation of Betel Nuts known as ‘Boiled Supari’ - Given the definition of the sub-heading “Betel nut product known as ‘Supari’”, read in....
March 2, 2023 Case Laws Customs

Levy of demurrage charges - the detention of the goods by the Customs Authorities was illegal and such illegal detention prevented the importer from releasing the goods.....
March 2, 2023 Case Laws Customs

Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme - Period of limitation - they were held to be eligible to claim the benefit of DFIA. Section 149 of....
March 2, 2023 Case Laws Customs

Levy of penalty on Customs broker - overvaluation of goods by exporter in order to claim excess export benefits - since SVARAD had verified the relevant documents......
March 2, 2023 Case Laws Insolvency and Bankruptcy

Quantum of fees and other expenses payable to the Resolution Professional - The fees/expenses claimed by the Resolution Professional for the period following the passing....
March 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Approval of the Resolution Plan - Contingent Liability - there are no reason to set aside the Resolution Plan per se except for observing that the RP ought not to....
March 2, 2023 Case Laws Service Tax

Service tax levy on the LC charges paid by the appellant to foreign bank - LC charges/fee paid to the bank are taxable, under Reverse Charge. However, as the appellant......
March 2, 2023 Case Laws Service Tax

Demand of interest u/s 75 of the Finance Act, 1994 - when the orders of the CESTAT Benches are considered, it is found that since the liability itself was questionable,.....
March 2, 2023 Case Laws Central Excise

Reversal of Cenvat Credit - applicability of Rule 6(3) of CCR - This tribunal time and again taken a view that whether option is availed in advance or later stage it is.....
March 2, 2023 Case Laws VAT and Sales Tax

Under-pricing of goods/colourful transactions - In the absence of tangible materials to support such a finding, it is difficult to assume that a purchaser of petitioner.....
March 2, 2023 Case Laws VAT and Sales Tax

Casual Dealer - turnover tax (TOT) dealer - The petitioner cannot be treated as casual trader also for the reason that U/s 2(7) of AP VAT Act a casual trader is a person....
March 1, 2023 Case Laws GST

Detention of goods alongwith vehicle - Misuse of E-Way Bill - The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll......
March 1, 2023 Case Laws GST

Refund of IGST - Refund to the SEZ when it is not required to actually fulfill the supplier’s obligation as has been reiteratively contended before this Court - Refund......
March 1, 2023 Case Laws GST

Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream;.....
March 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of order u/s 148A(d) - Here is the case, where, by total non application of mind to the fact that in respect of subsequent......
March 1, 2023 Case Laws Income Tax

Exemption u/s 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration.....
March 1, 2023 Case Laws Income Tax

Penalty u/s 271FA - Appellant failed to file the SFT [Statement of Financial Transaction] by due date - no malafides could be attributed to assessee so as to invoke......
March 1, 2023 Case Laws Income Tax

Denial of TDS credit - Credit deferred to next year - To rest the adjudication, it suffice to voice that, the combined reading of Section 199(3) r.w. Rule 37BA(3) makes.....
March 1, 2023 Case Laws Income Tax

Disallowance of swap contract loss - whether the loss is not real but a notional loss for the reason that there was no actual transaction carried out by the assessee -......
March 1, 2023 Case Laws Income Tax

Addition u/s 40A(3) - cash payment in excess of prescribed limit - Genuineness or otherwise of payment is not a criteria to exclude cash payment in excess of prescribed.....
March 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - if the AO has adopted one of the two or more courses permissible in law and it has resulted in loss of revenue, or where two views are possible....
March 1, 2023 Case Laws Customs

Revocation of Customs Broker License - It is not permissible to revoke the Customs Broker’s licence of the appellant with nothing more than some suspicion. The suspicion....
March 1, 2023 Case Laws Customs

Seeking provisional release of seized goods - prohibited goods or not - coal imported by the Respondent (RPC) having sulphur - There is no harm to release the goods......
March 1, 2023 Case Laws Customs

Refund of Customs Duty - Rectification / amendment of Bill of Entry - Computation of Period of limitation - It would be seen that the Bombay High Court held that the......
March 1, 2023 Case Laws Companies Law

Seeking winding up of company - if an applicant is not in a position to satisfy on the point of just and equitable ground, the tribunal may refuse to make an order for......
March 1, 2023 Case Laws Insolvency and Bankruptcy

CIRP admitted - locus of shareholder of the Corporate Debtor - prima-facie there is no specific law which allows any shareholder of the Corporate Debtor to challenge the....
March 1, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - whether ‘PF’, ‘Gratuity’ and ‘Workmen/Employees dues’ have to be paid in full. - Section 30(1) - ‘PF’ and ‘Gratuity’ is to be paid in......
March 1, 2023 Case Laws Service Tax

Liability of appellant to pay service tax - works contract services - There is a reason for a bona fide belief in such arrangement regarding non-liability of......
March 1, 2023 Case Laws Service Tax

Denial of CENVAT Credit - duty paying documents - In respect of some of the invoices, the Adjudicating Authority has observed that the same were computer generated,......
March 1, 2023 Case Laws Service Tax

CENVAT Credit - Levy of interest and penalty - the appellant after receipt of orders from the department relating to erroneous credit taken by them as per Rule 6 of CCR.....
March 1, 2023 Case Laws Service Tax

Refund of the unutilized input service credit of input services - intermediary services or not - in cases where a person supplies the main supply either fully or partly,....
March 1, 2023 Case Laws VAT and Sales Tax

Classification of goods - KINLEY WATER - “water” - “mineral water” - “packaged drinking water” - sale of packaged drinking water in the brand name KINLEY WATER falls......
March 31, 2022 Notifications GST

Rate of interest u/s 50(3) of the CGST Act, 2017 - where ITC has been availed and utilized wrongly reduced from 24% to 18% w.e.f. 1.7.2017 - Notification as amended vide....
March 31, 2022 Notifications GST

Notifying common GST portal and e-way bill website. - in additions all functions under the CGST Act, 2017 (except e-invoice) shall be made through GST Portal -......
March 31, 2022 Act Rules GST

Power to issue instructions or directions. - Power to commissioner - consequential amendment - Section 168 of CGST Act, 2017
March 31, 2022 Act Rules GST

Refund of tax. - Claim Form shall be prescribed - Power of proper officer to withheld the refund in certain cases - Relevant date in case of supply made to SEZ - Section....
March 31, 2022 Act Rules GST

Collection of tax at source. - Due date of furnishing statement - Section 52 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Interest on delayed payment of tax. - Interest on ITC wrongly availed and utilized - Section 50 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Payment of tax, interest, penalty and other amounts. - Transfer of amount from one head to another and Power to impose restriction of utilization of ITC beyond certain......
March 31, 2022 Act Rules GST

Goods and services tax practitioners. - Consequential amendment pursuant to substitution of section 38 - Section 48 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Levy of late fee. - Consequential amendments with regard to additions or deletion of returns - Section 47 of CGST Act, 2017 amended
March 31, 2022 Act Rules GST

Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never came into force
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of reduction in output tax liability. - Section 43 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended
March 31, 2022 Act Rules GST

Availment of input tax credit - Where tax is not paid by the supplier, ITC shall be reversed with applicable interest liability - Section 41 of CGST Act, 2017 Amended
March 31, 2022 Act Rules GST

Furnishing of returns (GSTR 3B or otherwise). - Various amendments in Section 39 of CGST Act, 2017
March 31, 2022 Act Rules GST

Communication of details of inward supplies and input tax credit - Auto-populated statement of ITC - Section 38 of CGST, 2017 substituted
March 31, 2022 Act Rules GST

Furnishing details of outward supplies (GSTR-1) - various amendments made in Section 37 of the CGST Act, 2017
March 31, 2022 Act Rules GST

Credit and debit notes. - Time limit for issuance of Credit Note modified - Section 34(2) of CGST Act, 2017 amended

1 ....25 26 27 282930 31 32 33........ 138

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

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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