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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1551 to 1600 of 6863 Records

1 ....28 29 30 313233 34 35 36........ 138

March 25, 2022 Case Laws Income Tax

Penalty imposed u/s. 271AAB(1)(a) - search and seizure action u/s. 132(1) - commission amount was not recorded in the books of account - since the assessee as per law......
March 25, 2022 Case Laws Income Tax

Deduction u/s 54B - Benefit of exemption denined on the ground that, the land was sold by the assessee to a developer and ultimately the land would be used for......
March 25, 2022 Case Laws Income Tax

Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement......
March 25, 2022 Case Laws Income Tax

Additions on the ground of Bogus sundry creditors - since for the earlier years, assessee had opted for presumptive taxation under section 44D of the Act and therefore,.....
March 25, 2022 Case Laws Income Tax

Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust......
March 25, 2022 Case Laws Income Tax

Disallowance of payment to sub-contractor - disallowance of 10% from the other payments - the contractors had worked and the TDS was made from the payments but the......
March 25, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Creditors - existence of debt and dispute or not - The mere fact that the e-mail was received that the matter shall be looked into. The.....
March 25, 2022 Case Laws VAT and Sales Tax

Refund of excess Input Tax Credit - The lump-sum payment of composite tax under Section 16(2) of the Act in no way can be equated with the powers of State under Section.....
March 25, 2022 Case Laws Indian Laws

Dishonor of Cheque - funds insufficient - difference in drawer’s signature - Apex Court has held that, criminal prosecution against the accused in such cases should be......
March 24, 2022 Circulars DGFT

Amendment in Para 2.54 of Handbook of Procedures, 2015-2020 - The timelines for installation and operationalisation of Radiation Portal Monitors and Container Scanners......
March 24, 2022 Circulars SEBI

Change in control of Sponsor and/or Manager of Alternative Investment Fund involving scheme of arrangement under Companies Act, 2013 - Circular
March 24, 2022 Notifications DGFT

Amendment in Policy condition of Sl. No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018 - Export of Rice (Basmati and Non-Basmati) - Notification
March 24, 2022 Notifications DGFT

Amendment in Export Policy and insertion of Policy Condition under Chapter 29 and 38 of ITC (HS), 2018 - Export Policy of Hydrofluorocarbons (HFCs) - Notification
March 24, 2022 Case Laws GST

Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law......
March 24, 2022 Case Laws Income Tax

Set off of refunds against tax remaining payable / outstanding demand - The respondents are not empowered to adjust the refund amount automatically without complying the....
March 24, 2022 Case Laws Income Tax

Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with......
March 24, 2022 Case Laws Income Tax

Eligibility to file settlement application - benefit of extension of time to file application for settlement - Admittedly, in this case, application for settlement under....
March 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The argument that the objections have not been considered may not hold water as the annexure does deal with the crux of the objections.....
March 24, 2022 Case Laws Income Tax

Disallowance of Incubation Expenses - The two streams of income were shown as ‘other income’ and therefore, the same were non-operational income - As per statutory......
March 24, 2022 Case Laws Income Tax

Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the......
March 24, 2022 Case Laws Income Tax

Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents......
March 24, 2022 Case Laws Income Tax

Addition u/s 69D - Hundies - The documents were in English and the transactions were not between three parties. They were bilateral. The transactions were on the lines......
March 24, 2022 Case Laws Income Tax

Disallowance of expenditure while processing the return u/s 143(1) by the CPC - the CPC has erred in disallowing the assessee’s claim of expenditure while processing the....
March 24, 2022 Case Laws Income Tax

Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall......
March 24, 2022 Case Laws Income Tax

Exempted capital gain wrongly shown in the belated return as taxable - just because the assessee inadvertently or by ignorance has shown the exempt income as exigible to....
March 24, 2022 Case Laws Income Tax

Capital Gain - Transfer of capital asset u/s 2(47) - year of assessment - since the property was actually transferred in A.Y. 2013-14 the computation of short-term......
March 24, 2022 Case Laws Customs

Demand of duty - denial of benefit of DFIA license - Once the licence is made transferable, the same are traded by the parties through brokers, which is permitted under.....
March 24, 2022 Case Laws Customs

Revocation of Customs Broker/ CHA License - The plea of the appellant that suspension of her license is disproportionate punishment. It is held that not merely the......
March 24, 2022 Case Laws Customs

Rejection of claim for duty free benefits - import of Vital Wheat Gluten - As per Board Circular No. 46 of 2007 and DGFT Circular 50 of 2008, no correlation is required.....
March 24, 2022 Case Laws Insolvency and Bankruptcy

Corporate insolvency resolution process (CIRP) - claims filed under a CIRP by "decree holder" - Once admitted as a creditor, the efforts must be to preserve and maximise....
March 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of the resolution plan - ascertaining the liquidation value of the Corporate Debtor - The Appellant did not raise any objection regarding assessment of the......
March 24, 2022 Case Laws Insolvency and Bankruptcy

Seeking extension of CIRP period - The members of CoC and the Resolution Professional are responsible for the loss of time prescribed under the Code, which is valuable......
March 24, 2022 Case Laws Service Tax

Scope of contractual agreement - Reimbursement of Service Tax and Environmental Compensation Cess - Arbitral Tribunal’s interpretation of Clause 37(i) of the GCC to the.....
March 24, 2022 Case Laws Central Excise

CENVAT Credit - availment of fraudulent credit without receipt of goods - It is on the record that neither the department have produced evidence beyond doubt that the......
March 23, 2022 Circulars GST

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19
March 23, 2022 Case Laws GST

Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences......
March 23, 2022 Case Laws GST

Power of police authorities to check and inspect vehicles under GST - Prima facie the impugned first information report appears to be malicious and grave abuse of power.....
March 23, 2022 Case Laws GST

Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)....
March 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - It is settled law that once a query is raised during the assessment proceedings and the assessee has replied to it, it follows that the....
March 23, 2022 Case Laws Income Tax

Maintainability of appeal before ITAT when CIRP proceedings have been initiated - As per section 31 of the Code, resolution plan as approved by the Adjudicating......
March 23, 2022 Case Laws Income Tax

Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of......
March 23, 2022 Case Laws Income Tax

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by.....
March 23, 2022 Case Laws Income Tax

Taxability of Interest earned as per the provisions of section 244A - we are satisfied that the ld. CIT(A) was justified in holding that interest on income-tax refund......
March 23, 2022 Case Laws Customs

Import of restricted goods - Canada Whole Green Peas - The only short-coming here is the quantitative restriction and hence, the redemption fine and penalty should be......
March 23, 2022 Case Laws Customs

Valuation of imported goods - rejection of transaction value - enhancement of assessable value - it is found that the revaluation have been resorted to without following....
March 23, 2022 Case Laws Insolvency and Bankruptcy

Seeking rectification of mistake - In an appeal wherein rejection of a claim is being considered by the Adjudicating Authority, the RP who has rejected the claim should.....
March 23, 2022 Case Laws Service Tax

Condonation of delay of 6 months and 22 days in filing appeal - rejection on the ground of time limitation or not - The period till 30.9.2020/ 28.2.2022 still remains......
March 23, 2022 Case Laws Central Excise

Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed......
March 23, 2022 Case Laws VAT and Sales Tax

Rectification of mistake - error apparent on the face of record - This Court had interfered with the impugned orders on facts that were peculiar therein or for not......
March 23, 2022 Case Laws Indian Laws

Willful defaulter under the RBI Master Circular dated July 1, 2014 or not - Since all the documents on which the respondents allegedly relied on have been disclosed in......

1 ....28 29 30 313233 34 35 36........ 138

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

F: Transfer of ITC without filing ITC-02

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

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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 ...

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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