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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1651 to 1700 of 6863 Records

1 ....30 31 32 333435 36 37 38........ 138

March 17, 2022 Case Laws GST

Transitional Credit - payer to file or revise form Tran-1 already filed either electronically or manually and consequently avail the benefits - The respondents are......
March 17, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - In fact, the petitioner was called upon to explain the very transaction, in respect of which, during the course of.....
March 17, 2022 Case Laws Income Tax

Estimation of profit embedded in the total unaccounted on money receipts from real estate business of the assessee - CIT(A) noted that if the extra work doubted by......
March 17, 2022 Case Laws Income Tax

Exemption u/s 11 - not granting registration u/s 12A - in the case of the appellant, the activity is running education which is a charitable activity as defined u/s......
March 17, 2022 Case Laws Income Tax

Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the.....
March 17, 2022 Case Laws Income Tax

Eligible income for the purpose of deduction u/s 80IE - the recovery of excess cost charged by the supplier is extricably connected with income of the industrial......
March 17, 2022 Case Laws Income Tax

Additional ground relating to DDT liability - the assessee cannot raise the additional ground relating to DDT liability in the present appeal. The assessee, if so......
March 17, 2022 Case Laws Income Tax

Disallowance of provision for Bad Debt Written off - provision made by the assessee for bad and doubtful debts is only a provision, but not actual written off of bad......
March 17, 2022 Case Laws Income Tax

Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended......
March 17, 2022 Case Laws Customs

Seeking clearance of goods for home consumption - imported Base Oil - If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it......
March 17, 2022 Case Laws Customs

Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom......
March 17, 2022 Case Laws Customs

Mis-declaration of goods - under-valuation of goods - fraudulent import of the Land Rover - The retracted statement is held to be an afterthought to manipulate evidence.....
March 17, 2022 Case Laws Insolvency and Bankruptcy

CIRP process - Financial Creditors - In the present case, the Bank has not acted fairly - It was omission or commission of the Bank in not refunding the facility fee to.....
March 17, 2022 Case Laws Insolvency and Bankruptcy

Consideration of Scheme of Compromise or Arrangement - no opportunity was given to Respondent Nos.2 and 3 to explain and clarify their Scheme before Financial Creditors.....
March 17, 2022 Case Laws Central Excise

Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant......
March 17, 2022 Case Laws Central Excise

Entitlement for interest of refund from the date of deposit - Post GST regime - Section 142 of the Act when read with Section 2(48) of the Act is a complete answer to......
March 17, 2022 Case Laws Central Excise

Refund of Excise Duty - unjust enrichment - As it is on record that excess duty and differential excess amount received by the appellant has been refunded to the dealers....
March 17, 2022 Case Laws VAT and Sales Tax

Grant of regular bail - criminal conspiracy - Whether any illegal gratification has been received by the present applicant for any manipulated, fraudulent entries with......
March 17, 2022 Case Laws VAT and Sales Tax

Classification of goods - Ujala Supreme - ‘synthetic organic colouring matter’ or not - The only corollary that can be drawn from the use of HSN code is to have......
March 17, 2022 Case Laws Indian Laws

Dishonor of cheque - quantum of deposit of fine - scope of the word ‘may’ - A purposive interpretation of section 148 of the Act is necessary and the same would warrant.....
March 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - rebuttal of statutory presumption - petitioner had been convicted for offences u/s 138 - The judgment passed by......
March 16, 2022 Notifications Customs

Fixation of Traiff Values - Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver etc, (including Crude Palm Oil, RBD Palm Oil, Others) - Notification
March 16, 2022 Case Laws GST

Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail......
March 16, 2022 Case Laws GST

Exemption from GST - sale of produces Distillery Wet Grain Soluble (DWGS) and Distillery Dry Grain Soluble (DDGS) – Cattle feed - the Distillery Wet Grain Soluble......
March 16, 2022 Case Laws Income Tax

Imposition of penalty u/s 271(1)(b) - non-compliance of the notice issued under Section 142(1) - if the assessee really had no connection with the Swiss Bank accounts,......
March 16, 2022 Case Laws Income Tax

Exemption u/s 11 - withdrawing the registration u/s 12AA - the Registration u/s 12AA of the Act, once granted, remains valid until it is cancelled by the Commissioner,......
March 16, 2022 Case Laws Income Tax

Deduction from Rental income - Disallowance on account of Security Expenses and Gardening Expenses, respectively as part of annual value under Income from House Property....
March 16, 2022 Case Laws Income Tax

Deduction u/s 80P - CIT(A) also did not addressed the grievance of the AO while granting relief to the assessee as to non furnishing of the explanation by assessee......
March 16, 2022 Case Laws Income Tax

Addition u/s 68 - Bogus share transaction - Assessee has claimed exemption u/s. 10(38) on the huge long term capital gain from the sale of scrip - the assessment order......
March 16, 2022 Case Laws Income Tax

Rectification u/s 154 - Treatment to interest incurred by the assessee - Had there been any evidence furnished along with the return of income with regard to completion.....
March 16, 2022 Case Laws Income Tax

Existence of Fixed Place Permanent Establishment (“Fixed Place PE”) and Supervisory Permanent Establishment (“Supervisory PE”) - India-Japan DTAA - Merely providing......
March 16, 2022 Case Laws Income Tax

Additions towards difference in the 26AS (TDS statement) and the books results - books of account of the assessee duly audited - We have noted that the audited books of.....
March 16, 2022 Case Laws Income Tax

Disallowance of exemption u/s 54 within the scope of section 154 - if assessee has received the entire sale consideration before one year and handed over the possession,....
March 16, 2022 Case Laws Income Tax

Depreciation on plant and machinery - plant and machinery were installed at customer's premises - It cannot be said that the equipment in question had not been used for.....
March 16, 2022 Case Laws Income Tax

Disallowance of depreciation on plant and machinery installed at customer's premises - the installation of the diagnostic machines owned by the assessee and forming part....
March 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after......
March 16, 2022 Case Laws Income Tax

Validity of Assessment u/s 153A - Proof of valid approvals u/s 153D - In the instant case, as appears from the letter of the Assessing Officer seeking approval, he has......
March 16, 2022 Case Laws Customs

Seeking direction to respondents to cancel and return back the Bank Guarantee, which was executed towards the clearance of goods - SCN and order in original was quashed.....
March 16, 2022 Case Laws Customs

Valuation - department has enhanced the value on the basis of one invoice - The investigation conducted by the DRI is inconclusive and hence cannot be held against the......
March 16, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - From the invoices which are on the record, it is clear that invoices were issued to the FCIPL and invoices were not....
March 16, 2022 Case Laws Service Tax

Rejection of application filed under Voluntary Compliance Encouragement Scheme, 2013 - It is seen that department has collected the bank details of the appellant and......
March 16, 2022 Case Laws VAT and Sales Tax

Benefit of exemption from VAT - it is plain to see that the petitioner manufactures bread and subjects such bread to a further process, which activity falls within the......
March 15, 2022 Circulars GST - States

Instructions for enabling Internal Control Mechanism for Refunds in GST - SGST - A committee of officers was constituted - These instructions are issued based upon the......
March 15, 2022 Circulars GST - States

Unblocking of ITC on expiry of one year from the date of blocking - SGST - It is noticed that most of these taxpayers ITCs would have been blocked by the Proper Officers....
March 15, 2022 Case Laws GST

Seeking interim protection against an apprehended action of arrest - It is not found that the issuance of summons to petitioners is without jurisdiction and authority of....
March 15, 2022 Case Laws GST

Collection of tax during the investigation - voluntarily payment of tax or not - In the instant case, the only provision which permits deposit of an amount during......
March 15, 2022 Case Laws GST

Classification of goods - rate of tax - NAMKEENS or not - The Jackfruit Chips, Banana Chips, Potatoto Chips, Tapioca Chips, Chembu Chips and Pavakka Chips are......
March 15, 2022 Case Laws Income Tax

Revision u/s 264 - requirement to get accounts audited u/s 44AB - determination of turnover - inclusion of remuneration from the partnership firm in the gross receipt......
March 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - information received from audit party - there was no nexus between the borrowed funds and loans & advances to the sister concerns - in.....
March 15, 2022 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - Conducting the test and subsequent improvement to the engines based on test results are independent activities and cannot be......

1 ....30 31 32 333435 36 37 38........ 138

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