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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1801 to 1850 of 6863 Records

1 ....33 34 35 363738 39 40 41........ 138

March 8, 2022 Case Laws GST

Release of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - The respondents shall release the goods on (i) the......
March 8, 2022 Case Laws Income Tax

Failure to take any action by the department after the Tribunal set aside the order of the DRP and also the assessment order The matter was restored to the file of the......
March 8, 2022 Case Laws Income Tax

Fee levied u/s 234E - fee was leviable u/s 200A for filing of returns - delay in filing of quarterly TDS statement - the impugned order passed by the First Appellate......
March 8, 2022 Case Laws Income Tax

Assessment u/s 153A - Addition based on jottings in rough sheets found in search - When the jottings in rough sheets are not in themselves capable of expressing or......
March 8, 2022 Case Laws Income Tax

Inflation in expenses or bogus/inflated purchases - Since, the printouts of the hard disc clearly mentioned that "forecast" and since, the Assessing Officer in the two......
March 8, 2022 Case Laws Income Tax

Addition on account of undervaluation of closing stock - difference in the stock statement given by the assessee to State Bank of India and as recorded in the books of......
March 8, 2022 Case Laws Customs

Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No......
March 8, 2022 Case Laws Companies Law

Transfer of applications - Sanction of a scheme of compromise - the Scheme was sanctioned by this Court and several applications were dealt with thereafter under Section....
March 8, 2022 Case Laws Service Tax

Refund or adjustment against pre-deposit - interest on pre-deposit - it is not open for the subordinate authority to interpret the judgment of the superior Tribunal and.....
March 8, 2022 Case Laws Service Tax

Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the......
March 8, 2022 Case Laws Service Tax

Levy of service tax - Security Agency Service or not - police personnel supplied to public departments, private companies and persons etc. - the appellants are not......
March 8, 2022 Case Laws Central Excise

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted.....
March 8, 2022 Case Laws Central Excise

SVLDRS - If such is the scheme of the Act and the Rules and if the authority has to take a decision based on the records produced by the appellant / assessee, it goes......
March 8, 2022 Case Laws Central Excise

Period of limitation - Filing of appeal - apparently there was no proper service of the impugned order dated 31-01-2018 passed by the Original Authority/Assessing......
March 8, 2022 Case Laws Central Excise

CENVAT Credit - duty paying documents - The entire case of the Revenue is based on invocation of Rule 9(1)(bb) of the Cenvat Credit Rules and since the said Rule is not.....
March 8, 2022 Case Laws Central Excise

Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been....
March 8, 2022 Case Laws Indian Laws

Prayer for specific performance of Clause 12 of the Sale Deed - If it is found that the writ petitioner is guilty of delay and latches, the High Court should dismiss it.....
March 8, 2022 Case Laws Indian Laws

Dishonor of cheque - fund insufficient - vicarious liability of Managing Director - the petitioners have not issued the cheques and they have tendered their resignation.....
March 8, 2022 Case Laws Indian Laws

Dishonor of Cheque - Different cheques, may be issued for discharging the liability, arising out of one and same transaction, are separate entities and dishonour of each....
March 8, 2022 Case Laws Indian Laws

Applicability of time limitation - The Learned Single Judge has rightly noted that though seemingly, it is an innocuous prayer but clearly it is an attempt on the part......
March 7, 2022 Case Laws GST

Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the......
March 7, 2022 Case Laws Income Tax

Giving credit to the TDS deducted by the tenants - tenants have in fact deducted the amount and failed to remit as remittance is not found in the records of the revenue.....
March 7, 2022 Case Laws Income Tax

Addition towards single premium paid on policy taken for the Director by the Company - Determination of sum of addition - Gross amount or Net amount of premium -......
March 7, 2022 Case Laws Income Tax

Set off of brought forward loss against Long Term Capital Gain (LTCG) - AO was of the view that since the LTCL no longer exist in books of account, it cannot be set off.....
March 7, 2022 Case Laws Income Tax

TP Adjustment - international transaction involving payment of royalty undertaken by Diesel India with its Associated Enterprise (“AE”) - the arithmetic mean of......
March 7, 2022 Case Laws Income Tax

Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of......
March 7, 2022 Case Laws Income Tax

TP adjustment made in respect of provision of back office services - In any case, we find the main grievance of the ld. DRP seems to be that AE revenue is only ₹......
March 7, 2022 Case Laws Income Tax

Cessation of liability - Additions u/s 41(1) - Unsecured loans received on account of transfer entry made through banking channel - Sundry creditors for more than 4......
March 7, 2022 Case Laws Customs

Levy of penalty on the appellants u/s 114 of the Customs Act, 1962 - Customs Broker firm - A Custom Broker is supposed to safeguard the interests of both exporters and......
March 7, 2022 Case Laws Customs

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Refund sought by home-buyers due to an inordinate delay in the completion of the project and failure to handover possession within the stipulated time - application was.....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The amount cannot be construed as a ‘default’ as on January, 2019. It is satisfying that the Appellant could not establish any ‘default’ on the part....
March 7, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - all the dues pertaining to invoices placed on record pertains to Partnership Firm. No transaction pertains to the......
March 7, 2022 Case Laws Central Excise

Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such......
March 7, 2022 Case Laws Central Excise

Levy of penalty on Director, managing director and general manager u/r 26 of the Central Excise Rules, 2002 - There are no merits in the impugned order imposing......
March 7, 2022 Case Laws Central Excise

100% EOU - Refund of CENVAT Credit - export of goods - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant......
March 7, 2022 Case Laws VAT and Sales Tax

Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act....
March 7, 2022 Case Laws Indian Laws

Corruption is a distinct type of offence. It is like a cancer to the society. It eats the social and economical health every second resulting in unimaginable......
March 5, 2022 Case Laws GST

Seeking restoration of the appellant’s certificate of registration - the order dated 06.10.2021 does not state as to why the reply given by the appellant to the show......
March 5, 2022 Case Laws GST

Provisional attachment - Validity of circular dated 23rd February, 2021 - In our view the safeguard as provided in clause 3.1.5 in the said circular by providing that......
March 5, 2022 Case Laws GST

Liability of GST on tender bid and other successful bidders - it is submitted that instead of paying the tax by themselves, the respondents were demanding it from the......
March 5, 2022 Case Laws Income Tax

Computation of interest under Section 220(2) - Payment of tax on the undisclosed income relating to the block period - Whether surcharge at 15% under Section 113 of the.....
March 5, 2022 Case Laws Income Tax

Entitled to deduction of lease equalization charge - There is no force in the contentions of the Revenue that the accounting standards prescribed by the Guidance Note......
March 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of Section 148A as newly inserted - In plain terms a notice which had become time barred prior to 01.04.2021 as per the then......
March 5, 2022 Case Laws Income Tax

Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and......
March 5, 2022 Case Laws Income Tax

Capital gain - real owners of property/asst - 13 members of this society are the owners of the capital asset - Capital gain shall always be chargeable to tax only in the....
March 5, 2022 Case Laws Income Tax

Disallowance of deduction u/s. 80JJAA - In the course of assessment the said claim cannot be rejected on the ground that the same is not made in the return filed under......
March 5, 2022 Case Laws Income Tax

Allowability of expenditure u/s. 43B - Expenditure incurred under the head customs duty, excise duty, interest and penalty on payment basis - the payment has been made......
March 5, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition of on-money received by the assessee on sale of land - the sale consideration qua the transaction of sale of land in question,....
March 5, 2022 Case Laws Customs

Seizure of seized vehicle - fraudulent availment of benefit of the exemption - The Petitioner is unable to render any justification for claiming the release of the......

1 ....33 34 35 363738 39 40 41........ 138

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