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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1701 to 1750 of 6863 Records

1 ....31 32 33 343536 37 38 39........ 138

March 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Total power subsidy and TUF subsidy were wrongly declared by the assessee - When AO adopted one of the courses permissible in law and it has......
March 15, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Unexplained bank deposits - PCIT, without making further inquiry on his own account, has simply stated in the impugned order that the Assessing....
March 15, 2022 Case Laws Income Tax

Addition of amount representing 10% of sale proceeds deducted by the Monitory committee from e-auction sale of mineral stock belonging to the assessee and which was......
March 15, 2022 Case Laws Customs

Maintainability of appeal - non-compliance with the pre-deposit of the amount - Section 129E of the Customs Act, 1962 - When the appellant is not being called upon to......
March 15, 2022 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution Plan - It is submitted that Adjudicating Authority while approving the Resolution Plan has erroneously directed that Excluded......
March 15, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Process - contention of appellant is that prior approval from the lessor has not been taken before sub-leasing portion of the land to the ‘Corporate......
March 15, 2022 Case Laws Insolvency and Bankruptcy

Violation of principles of natural justice - no proper notice issued to the Personal Guarantor - once the Resolution Professional is appointed and the report is filed by....
March 15, 2022 Case Laws Service Tax

Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas.....
March 15, 2022 Case Laws Service Tax

Period of limitation for filing an appeal before Commissioner (appeals) - The department has not produced any evidence about service of Order-in-Original on appellant on....
March 15, 2022 Case Laws Central Excise

CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no.....
March 15, 2022 Case Laws VAT and Sales Tax

Seeking grant of Regular bail - illegal gratification - fraudulent postings and assessment had been done in relation to the registered traders - since the charge-sheet......
March 15, 2022 Case Laws Indian Laws

Dishonor of Cheque - liability of a Director of a company - vicarious liability - It is clear from the perusal of the complaint that there is no specific averment that......
March 14, 2022 Circulars GST

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 - Amends Circular No.......
March 14, 2022 Case Laws GST

Provisional attachment of bank accounts of petitioner - Section 83 of GST Act - it is in the best interest of both parties to permit the petitioner to continue in......
March 14, 2022 Case Laws GST

Classification of goods - Jack Fruit Chips and Banana Chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME -......
March 14, 2022 Case Laws GST

Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third......
March 14, 2022 Case Laws GST

Classification of goods - HSN Code - rate of GST - Old Watches - Wrist watches, pocket-watches and other watches, including stopwatches, with case of precious metal or......
March 14, 2022 Case Laws Income Tax

Addition u/s 56(1) - unaccounted money of the assessee company which have been introduced in the garb of share application money - The High Court was not right and......
March 14, 2022 Case Laws Income Tax

Assessee is a revocable trust OR AOP - as the names of the beneficiaries of the assessee trust and their shares were known since inception i.e at the time of the......
March 14, 2022 Case Laws Income Tax

Levy of interest under section 234C - Nil return or assessed tax - it is pertinent to note that section 234C refers to the term ‘returned income’ in comparison to......
March 14, 2022 Case Laws Income Tax

Disallowance of expenditure incurred on account of LFR - Non deduction of TDS - Disallowance u/s 40(a)(ia) - There can be question of suspecting that the BPCL did not......
March 14, 2022 Case Laws Customs

Confiscation of export of prohibited goods - A plain reading of section 113(d) shows that ‘any goods attempted to be exported or brought within the limits of any customs....
March 14, 2022 Case Laws Customs

Classification of goods - partially assembled vehicles, described by the applicant as Completely Knocked Down (CKD) kits of vehicles - The CKD kits, as described by the.....
March 14, 2022 Case Laws Service Tax

Refund of service tax deposited - unjust enrichment - services of advertisements of the advertisers and broadcasting or telecasting them -The appellant is directed to......
March 14, 2022 Case Laws VAT and Sales Tax

Recovery of arrears of tax - Power of Special JMFC (Sales Tax) Court to attach the property through FLW through Commissioner, BBMP - Only the District Magistrate is......
March 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - panchayati compromise - in view of the fact that the matter has been compromised, the order of conviction to be......
March 12, 2022 Case Laws GST

Seeking grant of bail - wrongful availment and utilization of Input Tax Credit (ITC) - For grant of bail it is necessary to take into account the apprehension of the......
March 12, 2022 Case Laws GST

Seeking grant of bail - irregular availment of Input Tax Credit - fake firms - The object of keeping the person in custody is to ensure his availability to face the......
March 12, 2022 Case Laws GST

Refund of CENVAT Credit by way of cash - transitional credit - Doctrine of Necessity - Payment of service tax on reverse charge on 30.12.2017 which was otherwise......
March 12, 2022 Case Laws GST

Rectification application - Period of limitation u/s 161 - Extended period of limitation due to Covid in view of decision of Supreme Court - In view of the saving of the....
March 12, 2022 Case Laws GST

Classification of services - rate of tax - Job work or not - activity is coating on the goods supplied by the customers - The activity of the Applicant fits the......
March 12, 2022 Case Laws Income Tax

Deduction u/s 80-IA - Nature of Interest income - the interest received on advances and loans given to its employees are receipts in normal course of carrying its......
March 12, 2022 Case Laws Income Tax

Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical......
March 12, 2022 Case Laws Income Tax

Revision u/s 264 - Petitioners after dismissal of the earlier petition by this Court against the same assessment order without filing any statutory Appeal before the CIT....
March 12, 2022 Case Laws Income Tax

Assessment u/s 144B - Addition u/s 68 - Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the......
March 12, 2022 Case Laws Income Tax

Entitlement to benefits u/s 115BAA - Tax on income of certain domestic companies - We dispose of this writ application reserving the liberty for the writ applicant to......
March 12, 2022 Case Laws Income Tax

Allowable expense u/s 37(1) - provisions for claim Incurred but Not Reported (IBNR) and claim Incurred But Not Enough Reported (IBNER) - whether such provisions are in......
March 12, 2022 Case Laws Income Tax

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to......
March 12, 2022 Case Laws Income Tax

Disallowance of prior period expenses - Deduction of TDS in the current year - it is settled law that deduction can be permitted in respect of only those expenses which.....
March 12, 2022 Case Laws Customs

Seizure of goods - Authority for initiating proceeding against the Petitioner - Power of DRI - Merely because one of the Officers in the search and seizure proceeding......
March 12, 2022 Case Laws Customs

Availability of alternative remedy - Rejection of request for cancellation/withdrawal of ex-bond Bills of Entry - reducing the basic customs duty and the agricultural......
March 12, 2022 Case Laws Customs

Levy of penalty on Customs Broker under Section 132 read with Section 117 of the Customs Act, 1962 - a Customs House Agent or a Customs Broker cannot be fastened with......
March 12, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Validity of order admitting the application by the NCLT - If the ‘Adjudicating Authority’ is subjectively satisfied that there was Debt due and......
March 12, 2022 Case Laws Service Tax

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based....
March 12, 2022 Case Laws Service Tax

Quantification of demand - Business Support Service - whether the services provided by the Theatre Owner to the Distributors/sub distributors by way of providing cinema.....
March 12, 2022 Case Laws VAT and Sales Tax

Seeking to release the raw materials, goods, stock and finished goods seized and detained by the official respondents - A mere lock and seal of the premises is not......
March 12, 2022 Case Laws Central Excise

Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi......
March 12, 2022 Case Laws Central Excise

CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,......
March 11, 2022 Case Laws GST

Revocation of cancellation of Registration - bogus firm or not - by merely describing the assessee firm “bogus”, the respondent authority did not make known to the......
March 11, 2022 Case Laws GST

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person......

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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: 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...

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