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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1851 to 1900 of 6863 Records

1 ....34 35 36 373839 40 41 42........ 138

March 5, 2022 Case Laws Customs

Import of gold bars - Other than Nominated agency - utilization of imported gold in manufacture and export the same - the appellant has imported goods as a Normal......
March 5, 2022 Case Laws Insolvency and Bankruptcy

Validity of possession notice - guarantee given by the Corporate Debtor - As a consequence of such default, the status of the guarantor metamorphoses into a debtor or a.....
March 5, 2022 Case Laws Service Tax

Liability of service tax - appellants are partners of partnership firm and they received certain renumeration from the firm - The partner of a partnership firm is none......
March 5, 2022 Case Laws Service Tax

Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,......
March 5, 2022 Case Laws Central Excise

Process amounting to manufacture or not - Since it is found that the assessee has not packed from bulk to retail and there is no evidence, apart from the differences in.....
March 4, 2022 Case Laws GST

Provisional attachment of bank accounts - Section 83 of the CGST Act - If the writ-applicant is ready and willing to furnish the bank guarantee to the extent of ₹.....
March 4, 2022 Case Laws GST

Provisional attachment of bank accounts of the opponents - In fact so far as the controversy raised in the main matters is concerned, the same has come to an end today......
March 4, 2022 Case Laws GST

Classification of supply - supply of goods or supply of services - printed leaflet supplied by the applicant - The appellant, as a part of their defence, has also put......
March 4, 2022 Case Laws GST

Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls......
March 4, 2022 Case Laws GST

Classification of goods - pharmaceutical Pellets and Granules - Obesity is not a disease and hence reduction of weight cannot be seen as a treatment against a disease -.....
March 4, 2022 Case Laws Income Tax

Accrual of income towards retention money - the assessee had no right to claim any part of the retention money till the verification of satisfactory execution of the......
March 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Valid grant of approval u/s. 151 or not - without application of mind - In our considered view, mere scribbling of "Yes" by the......
March 4, 2022 Case Laws Customs

Withdrawal of anti-dumping duty - imports of PVC Flex Film from the China PR - A perusal for the final findings of the designated authority reveal that the trend of......
March 4, 2022 Case Laws Income Tax

Power to Addl. CIT to perform as AO - Validity of the assessment order - none of the notifications referred to by the Department validly authorize or empower the......
March 4, 2022 Case Laws Income Tax

Revision u/s 263 - eligibility to Exemption u/s 11 - The assesse’s claim of exemption of its entire income has remained unchanged and unrevised. What has only changed is....
March 4, 2022 Case Laws Income Tax

Addition as short term capital gain by invoking the provisions of section 50C - difference between the declared sale consideration and the market value is within the......
March 4, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - in the present case, the ancestral property is owned by the assessee in the HUF status and so the appellant’s case was to be reopened......
March 4, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - alleged excess value of unquoted equity shares - In the absence of any defect in the valuation of shares arrived by the assessee on the......
March 4, 2022 Case Laws Customs

Violation of principle of natural justice - the impugned order dated 28th February, 2017 is set aside and remanded back to the Appellate Authority concerned on these two....
March 4, 2022 Case Laws Customs

Maintainability of application for settlement of the case - no show cause notice was issued - The petitioners on their own could not have assessed the duty payable on......
March 4, 2022 Case Laws Customs

Maintainability of appeal - applicability of time limitation - From the discussions made by the Commissioner (Appeals), it is explicit that the department has not been......
March 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The issue in this case is not whether there is an ‘Admission of debt’ or ‘existence of dispute’ but whether in the absence of any sufficient......
March 4, 2022 Case Laws Service Tax

Refund of CENVAT Credit - export of output services - Without denying the CENVAT Credit taken/ availed by the appellant in their book of accounts during the relevant......
March 4, 2022 Case Laws Service Tax

Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund......
March 4, 2022 Case Laws Service Tax

Refund of service tax paid - input services - Nexus - The reasons assigned by the authorities below in this case for denial of the refund benefit to the applicant shall.....
March 4, 2022 Case Laws Central Excise

CENVAT Credit - CVD paid by availing exemption Notification - In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by.....
March 4, 2022 Case Laws Central Excise

CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f.......
March 4, 2022 Case Laws VAT and Sales Tax

Condonation of delay of approximately 3 years and 7 months in filing the Second Appeal - This Court finds no reason to doubt the bona fide of the assessee Company in......
March 4, 2022 Case Laws Indian Laws

Recovery of damages - failure to deposit the contribution of EPF or committed default as mandated under the provisions of the Employees Provident Fund & Miscellaneous......
March 3, 2022 News Indian Laws

Reduction of compliances and end-to-end automation of procedure relating to import of certain goods at concessional rate of duty - News
March 3, 2022 Case Laws GST

Jurisdiction of Proper Officer to invoke section 74 of the CGST/OGST Act - input tax credit - During the course of hearing, the Petitioner admitted that though he had......
March 3, 2022 Case Laws GST

Seeking grant of Bail - issuing invoices only without actual supply of goods with the motive to earn benefits by fraudulent means - The respondent has already made......
March 3, 2022 Case Laws Income Tax

Power to transfer cases u/s 127 - transfer from Bhopal to Hyderabad - the ground of ostensible variance between the reason assigned for transfer in the show-cause notice....
March 3, 2022 Case Laws Income Tax

Tax recovery proceedings - Right over property mortgaged - It has come to the knowledge of the Tax Recovery Officer that the defaulter has mortgaged the subject property....
March 3, 2022 Case Laws Income Tax

Levy of penalty u/s. 271D - violation of the provisions of Section 269SS - The entire case of the Revenue rests on interpreting the entries in a diary found during......
March 3, 2022 Case Laws Income Tax

Disallowance u/s 40A(3) - Payment of expenditure in Cash exceeding ₹ 20,000 - whether payment would fall under Rule 6DD(k) of I.T. Rules? - we find force in the......
March 3, 2022 Case Laws Income Tax

Income accrued or deemend to accrue in India - Fees for technical services' under Article 12(5)(a) of the India-Netherlands tax treaty - as providing of access to CRS,......
March 3, 2022 Case Laws Income Tax

Addition u/s 94A - transactions with persons located in notified jurisdictional area - We note with the able assistance of both the parties that the CIT(A) has nowhere......
March 3, 2022 Case Laws Income Tax

Interest u/s244A - refund of “any amount” arises to the appellant out of advance/TDS/tax paid - the assessee is not entitled for interest on interest, in case there is......
March 3, 2022 Case Laws Income Tax

Reassessment order u/s 147 - the AO does not enjoy the power of review. Therefore in the present case it is clear that the action of the present AO tantamount to review.....
March 3, 2022 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS - amount paid to NPCI as charges towards using of ATM of other banks - the assessee is not liable for TDS, and hence, the......
March 3, 2022 Case Laws Income Tax

Non considering the revised return filed by the assessee for rectifying the mistake in claim of depreciation - In this case, the original return was not filed under......
March 3, 2022 Case Laws Income Tax

Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the.....
March 3, 2022 Case Laws Income Tax

Addition u/s 69A - large cash deposit on the bank account during the year - if a house wife deposited up to ₹ 2.50 lacs in her bank account (and in case of senior.....
March 3, 2022 Case Laws Income Tax

Disallowance of deduction u/s 80P in respect of storage income derived from CAP storage - There is no specific definition of “godown” and “warehouse” prescribed in......
March 3, 2022 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - deduction of LTCG u/s 54F - The assessee acted in bona fide belief and made the claim is not acceptable due to any reason and was......
March 3, 2022 Case Laws Customs

Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under....
March 3, 2022 Case Laws Companies Law

Territorial Jurisdiction of Delhi High Court - LLP is registered in Hyderabad - It is evident from the facts of the present case that there is no principal or......
March 3, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - fraudulent or malicious initiation of proceedings - Since, some collusion seems to be apparently existing to thwart the claim of the Corporate......
March 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP - discrimination of Related Party Financial or Operational Creditor - IBC treats related parties as a separate category for specified purposes, excluding from the......

1 ....34 35 36 373839 40 41 42........ 138

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