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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1501 to 1550 of 6863 Records

1 ....27 28 29 303132 33 34 35........ 138

March 29, 2022 Case Laws Income Tax

Taxability of the amount received by the assessee from his HUF, in which he is a coparcener - money received without consideration -Taxability of gift received by the......
March 29, 2022 Case Laws Income Tax

Disallowance of expenses on account of bogus purchases - Merely on account of non appearance of parties, purchase transactions conducted with them could not be said to......
March 29, 2022 Case Laws Income Tax

Reassessment proceedings u/s. 147/148 - assessee company has not disclosed its income fully and truly - A perusal of the reasons recorded for reopening assessment shows.....
March 29, 2022 Case Laws Income Tax

Validity of reopening of assessment - Non-issuance of notice u/s. 148 - Once it is proved that notice u/s.148 was not issued, there cannot be any question of making any.....
March 29, 2022 Case Laws Customs

Seizure of imported consignment - mis-declaration of goods - Ownership of goods - BOE is in different name - In the facts of this case, it is not possible for us to......
March 29, 2022 Case Laws Customs

Levy of penalty u/s 114(i) of the Customs Act, 1962 - Smuggling - The reason for imposing the impugned penalty is that the appellant has not verified the Let Export......
March 29, 2022 Case Laws Customs

Valuation of imported goods - LED panel - rejection of declared value - The impugned goods are not in breach of certification standards and the onus for disturbing the......
March 29, 2022 Case Laws SEBI

Violation of provisions of the Act and the PFUTP Regulations - The freedom to evolve and interpret laws must belong to the Tribunal to subserve the Regulatory regime for....
March 29, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Failure to supply the requisite information to RP - The suspended members of the Board of Directors are directed to hand over and provide all the information......
March 29, 2022 Case Laws Service Tax

CENVAT Credit - rendering both taxable as well as exempted services - When the appellant claims right from the beginning that insofar as job work issue was concerned,......
March 28, 2022 Case Laws GST

Refund of amounts lying in the petitioner's electronic cash ledger - investigation is pending against large scale fraudulent availing of credit on the strength of fake......
March 28, 2022 Case Laws GST

Supply or not - placement of specified medical instruments by the appellant at the premises of unrelated hospitals, labs etc. in pursuance of the agreement for their use....
March 28, 2022 Case Laws GST

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing......
March 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - Comparison between old and new provisions for reassessment - In our understanding by virtue......
March 28, 2022 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of Sections 269SS - assessee has accepted loans and deposits from various sister concerns through journal entries, as......
March 28, 2022 Case Laws Income Tax

Bad debts - Provision for doubtful debts and doubtful advances - Assessee has not written off the provision for doubtful debts in the individual ledger account of the......
March 28, 2022 Case Laws Income Tax

Surrender of Income during Survey u/s 133A - Surrender is voluntary or under influence of revenue (coercion) - The retraction is supported by evidence confronted to the.....
March 28, 2022 Case Laws Income Tax

Penalty u/s 271D - loan amount obtained in cash from Directors in emergency - violation of provision of section 269SS - the assessee that on the different dates assessee....
March 28, 2022 Case Laws Customs

Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason......
March 28, 2022 Case Laws Customs

Refund claim of Special Additional Duty (SAD) - rejection on the ground of time limitation - Merely because Section 27 of the Customs Act provides for a period of......
March 28, 2022 Case Laws Companies Law

Restraint on shareholders of Zee Entertainment Enterprises Limited from calling for and holding an Extra Ordinary General Meeting - The procedure for appointment of......
March 28, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute or not - NCLT rejected the application - NCLAT allowed the application admitting the additional evidences - the impugned order.....
March 28, 2022 Case Laws Service Tax

Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the......
March 28, 2022 Case Laws Service Tax

Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The......
March 28, 2022 Case Laws Central Excise

Validity of SCN - gross delay in adjudicating the show cause notices - Since the respondents were totally responsible for gross delay in adjudicating the show cause......
March 28, 2022 Case Laws Central Excise

Refund claim - rejection on the ground of time limitation - judicial discipline - The authorities have erred in rejecting the refund especially when the order of this......
March 26, 2022 Case Laws Service Tax

Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of......
March 26, 2022 Case Laws GST

Seeking grant of Regular Bail - availment of illegal input tax credit - fictitious entities - fake purchases from 24 fictitious entities - seriousness of charge is not......
March 26, 2022 Case Laws GST

Classification of supply - supply of EPABX system along with its installation and commissioning to Railways - The EPABX works like an exchange - The subject supplies of.....
March 26, 2022 Case Laws GST

Levy of GST - time of supply - Mobilization Advance received - On reading the Receipt voucher no RTGS 223033 dated 8-2-21, the recipient deducted TDS under Section 51......
March 26, 2022 Case Laws GST

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and......
March 26, 2022 Case Laws GST

Exemption form GST - healthcare services - the major portion of the total hospital charges is towards payment to Consultant / Technician. Even the remaining minor......
March 26, 2022 Case Laws GST

Classification of goods - Indian railways - The write up provided by the applicant is incomplete and have no potential to prove 'the subject goods' as essential parts of....
March 26, 2022 Case Laws Income Tax

Prosecution against the Director u/s 276B - Principal officer of the Accused Company - Compliance u/s 2(35) - Punishable offence for non deduction of TDS - The mandatory....
March 26, 2022 Case Laws Income Tax

Addition on account of under valuation of stock - there will not be any impact on the income declared by the assessee except the increase in the amount of income in one.....
March 26, 2022 Case Laws Income Tax

Addition u/s 40A(3) - cash purchases of petrol - Assessee was in the habit of purchasing petrol regularly - Assessee has not produced any documentary evidences to......
March 26, 2022 Case Laws Customs

Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading......
March 26, 2022 Case Laws SEBI

SEBI Circular applicability - We have already held that the SEBI Circular cannot be applied to defaults committed prior to 13th October, 2020. This being so, the......
March 26, 2022 Case Laws Service Tax

Refund of service tax - Business Auxiliary services - export of service or not - non-production of Foreign inward remittance certificate - the appellant’s service would.....
March 26, 2022 Case Laws Service Tax

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a......
March 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - grant of interim compensation - It is the discretion conferred, as the word used is “may”. - it is not that 20% has to be the interim compensation......
March 26, 2022 Case Laws Indian Laws

Power of state authority to impose cess - the State had no authority to impose any tax or cess on the manufacture or production of cement, whether by the said Act or by.....
March 25, 2022 Circulars GST - States

Guidelines for recovery proceedings under the provisions of section 79 of the HGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the.....
March 25, 2022 Case Laws Indian Laws

Power of State Government to levy tax on Lotteries - the scope and ambit of lotteries organised by Government of India or Government of State under Entry 40 of List I is....
March 25, 2022 Case Laws GST

Classification of supply - composite supply or not - works contract service or not - contract involving supply of equipment / machinery & erection, installation&......
March 25, 2022 Case Laws GST

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said......
March 25, 2022 Case Laws GST

Classification of goods - Geomembranes - Woven Tarpaulin - technical uses of Geomembrane, Geomembrane passing the test of Section note XI(1)(g) to Section XI,......
March 25, 2022 Case Laws GST

Classification of supply - composite supply of works contract - The subject Service order is for supply of Toll Management System (TMS) to be erected and commissioned,......
March 25, 2022 Case Laws GST

Classification of goods - rate of tax - supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant - Apple Cola......
March 25, 2022 Case Laws GST

Levy of GST - amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider -....

1 ....27 28 29 303132 33 34 35........ 138

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

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