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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1451 to 1500 of 6863 Records

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March 31, 2022 Act Rules GST

Cancellation or suspension of registration. - Power of proper officer in case of default in furnishing the return from the due date within prescribed time lime - Clauses....
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - ITC cannot be claimed after the thirtieth day of November following the end of financial year to which such......
March 31, 2022 Act Rules GST

Eligibility and conditions for taking input tax credit. - Amount of ITC, even if communicated u/s 38, shall not be available if the same is restricted - Section 16 of......
March 31, 2022 News Indian Laws

Linking of PAN with AADHAR - Amendment to the provisions of Income-tax Rules, 1962 for prescribing fees under section 234H of the Income-tax Act, 1961 - News
March 31, 2022 Notifications Customs

Payment of duty, interest, penalty, etc. under the Customs Act, 1962 shall be made through electronic cash ledger w.e.f. 1.6.2022 - Notification
March 31, 2022 Circulars Income Tax

Clarification with respect to relaxation of provisions of rule 114AAA of Income-tax Rules, 1962 prescribing the manner of making Permanent Account Number (PAN) inoperative - Circular
March 31, 2022 Case Laws GST

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work.....
March 31, 2022 Case Laws Service Tax

Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court....
March 31, 2022 Case Laws GST

Input Tax Credit - ITC on Gift - GST paid on inputs/input services procured by the appellant to implement the promotional scheme under the name 'Buy n Fly' - as per the.....
March 31, 2022 Case Laws GST

Classification of supply of services - intermediary services or not - It is very clear from the applicant's submissions that they are not providing any services on its......
March 31, 2022 Case Laws GST

Levy of GST - classification of "Interest" portion of equated installments under Annuities Model - the value of supply shall include interest or late fee or penalty for.....
March 31, 2022 Case Laws GST

Classification of services - rate of GST - Ready to Eat popcorn sold in retail packages - when a specific entry is available for enumerating the commodity ‘RTE popcorn’.....
March 31, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - When pursuant to an information received from the Assistant Director of Income Tax (Inv.), Unit-3 (3), Kolkata, the......
March 31, 2022 Case Laws Income Tax

Documents seized during a search and seizure Retained by the Department - As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the.....
March 31, 2022 Case Laws Income Tax

Refund of tax paid as advance tax after opting for VDIS scheme - Since he did not submit any return under section 139 before this scheme, therefore involuntarily......
March 31, 2022 Case Laws Income Tax

Assessment u/s 158BC - period of limitation - Though the learned counsel for the appellant /Revenue contended that there is no time limit prescribed in the statute for......
March 31, 2022 Case Laws Income Tax

Assessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted....
March 31, 2022 Case Laws Income Tax

Denial of exemption u/s.54 - purchasing a new house in the name of the assessee’s son - The principle of following a view in favour of the assessee when contrary views......
March 31, 2022 Case Laws Income Tax

Validity of Survey proceedings u/s 133A conducted in absence of assessee - Manner of conducting survey u/s 133A - There was a time gap of more than 3 ½ years between the....
March 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice to be issued u/s 149 - escaped income from an asset outside India - there is no bar on the retrospectivity of a......
March 31, 2022 Case Laws Income Tax

Nature of expenditure - Disallowance of repair and maintenance charges - The assessee has taken a plea that no new asset is created or no benefit of enduring nature has.....
March 31, 2022 Case Laws Income Tax

Claim of deduction u/s 37(1) - Security deposit written off - security wa paid for obtaining shops on lease - the assessee be allowed to claim the loss incurred in......
March 31, 2022 Case Laws Income Tax

Disallowance of Expenses u/s. 40(a)(ia) - Non deduction of TDS on commission - Pricing mechanism fixed by the Government of India, it is clear that the assessee has......
March 31, 2022 Case Laws Income Tax

Exemption u/s 11 - provisions of section 2(15) - If the assessee has to claim relief under charity, it has to carry out charitable activities of relief to poor or......
March 31, 2022 Case Laws Customs

Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed....
March 31, 2022 Case Laws Customs

Provisional release of goods - API supari - Even if customs authorities felt obliged with, or without, justification or authority, to protect domestic consumers of......
March 31, 2022 Case Laws Service Tax

Levy of service tax - Construction of Residential Complex Services/ Construction of Commercial Complex Services - Department has not brought out any independent facts or....
March 31, 2022 Case Laws Central Excise

Classification of goods - PCB assembly, also known as T.V. chassis - As per section note 2 of section 16 of the Central Excise Act, the goods were rightly classifiable......
March 31, 2022 Case Laws VAT and Sales Tax

Mandatory pre-deposit - Vires of the second proviso to Section 84 (1) of West Bengal Value Added Tax Act, 2003 - right to appeal - Mere filing of an appeal does not......
March 31, 2022 Case Laws VAT and Sales Tax

Levy of tax - renewal of software licences - the service tax collected on this transaction of renewal of software licence at 10.30% and remitted to the Central......
March 31, 2022 Case Laws VAT and Sales Tax

Validity of reassessment order - actual suppression of turnover - if an inspection is not conducted in the business premises of the petitioner, the sales suppression......
March 30, 2022 Circulars GST - States

Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - SGST
March 30, 2022 Case Laws GST

Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to......
March 30, 2022 Case Laws GST

Condonation of delay in filing appeal - Keeping in view the concern and context reflected in the Judgments, amendments to the statute and executive......
March 30, 2022 Case Laws GST

Classification of services - works contract services to TANGEDCO - The words of the entry is clear and excludes the works supplied to Government entity, in respect of a.....
March 30, 2022 Case Laws GST

Classification of goods - boarding, lodging facilities and such other services - The scope, language and the terms of the agreement establishes that the applicant is to.....
March 30, 2022 Case Laws GST

Classification of goods - rate of tax - Marine Engines - if the marine engines supplied for use as part of vessel falling under tariff heading 8902, which are used by......
March 30, 2022 Case Laws GST

Maintainability of Advance Ruling application - In the instant case the applicant has sought ruling before us on behalf of their customers and the act of registration is....
March 30, 2022 Case Laws GST

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or......
March 30, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - HC dismissed the writ petition giving reasons for the disinclination to entertain the writ petitions - - When the......
March 30, 2022 Case Laws Income Tax

Capital gains u/s 45 - FMV determination - admittedly, the property in question was sold by the Petitioner below the circle rate (stamp value rate) contrary to Section......
March 30, 2022 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - assessee was giving on rent Kalyana Mandapa for fees - Assessee has not been maintaining books of account separately......
March 30, 2022 Case Laws Income Tax

Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for......
March 30, 2022 Case Laws Income Tax

Best Judgement assessment u/s 144 - Estimation of income - The Assessing Officer issued notices under section 143(2) as well as various notices issued under sections......
March 30, 2022 Case Laws Customs

Revocation of Customs Broker License - filing of benami Bills of Entry - The appellant, in this case, has filed benami Bills of Entry - The irresistible conclusion is......
March 30, 2022 Case Laws Service Tax

Refund of unutilised CENVAT credit paid - intermediary - There is no allegation that the appellant was involved in any way, either in purchase or sale of goods or even......
March 30, 2022 Case Laws Service Tax

Classification of services - support services of business or commerce or not - Such public private partnerships are at times described as collaboration, joint venture,......
March 30, 2022 Case Laws Central Excise

Refund of accumulated balance of credit on education cess and secondary and higher education cess - credit could not be utilised prior to GST regime - It is, therefore,.....
March 30, 2022 Case Laws VAT and Sales Tax

Classification of goods - sale of Printer under VAT Act as a Computer peripheral - taxable at 4% or as unclassified items under Schedule @ 12.5%? - although their......
March 29, 2022 Case Laws GST

Blocking of input tax credit - The respondents are directed to withdraw the negative block of the electronic credit ledger at the earliest. The negative block. Whatever.....

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: Stock damaged in recent floods

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...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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...

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