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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1901 to 1950 of 6863 Records

1 ....35 36 37 383940 41 42 43........ 138

March 3, 2022 Case Laws Money Laundering

Money Laundering - Fraud by Additional Director of the company with the help of forged documents - commission of scheduled offence - The case of VMT Mills can be better.....
March 3, 2022 Case Laws Service Tax

Sabkas Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amnesty scheme - The prayers made in this writ petition cannot be granted for consideration of the case of the.....
March 3, 2022 Case Laws Service Tax

Condonation of delay of 4-5 years in filing appeal - There are no justification for a delay of 4-5 years in filing this appeal after it has been issued and served.......
March 3, 2022 Case Laws Service Tax

Refund of service tax paid - unjust enrichment - Commissioner (Appeals) has upheld the order of original authority rejecting the refund claim on the ground of unjust......
March 3, 2022 Case Laws Central Excise

CENVAT Credit - issue of only invoices without supply of any excisable goods - manufacturing capacity in place or not - The tribunal has not given any reasons as to why.....
March 3, 2022 Case Laws Central Excise

Refund of amount deposited during Audit - The payment made by the appellant at the time of audit, in absence of any SCN for the same, cannot be held to be the payment......
March 3, 2022 Case Laws Central Excise

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been......
March 3, 2022 Case Laws Central Excise

CENVAT Credit - bogus transaction - fake invoices - The only reasonable step which he can take is to ensure that the supplier is trustworthy, the inputs are in fact......
March 3, 2022 Case Laws Indian Laws

Bribery - illegal gratification - evidence on record/document to show that the applicant was aware of the source of the money or not - The present applicant, a Chartered....
March 2, 2022 Act Rules Income Tax

Report of audit of accounts to be furnished under section 44AB - Rule 6G of the Income-tax Rules, 1962 as amended w.e.f. 1-4-2021 - Revision of Tax Audit Report in certain cases
March 2, 2022 Act Rules Income Tax

Thresholds for the purposes of significant economic presence - Rule 11UD of the Income-tax Rules, 1962 w.e.f. 1.4.2022
March 2, 2022 Case Laws GST

Legality of search and seizure conducted in the office premises of the appellant - seeking to return the sum which, according to the appellant, was forcibly obtained -......
March 2, 2022 Case Laws GST

Validity of assessment order - denial of input tax credit - petitioner did not file its return for the period due to ignorance of law within the time limit prescribed -.....
March 2, 2022 Case Laws GST

Parallel enquiry in connection with a search and seizure - one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata - to ensure that the......
March 2, 2022 Case Laws GST

Validity of assessment order - validity of recovery proceedings - without proper service of Show Cause Notices - Though Section 169 of the respective enactments allows......
March 2, 2022 Case Laws Income Tax

Income assessable under Section 44BB or not? - authorities were not justified in arriving at the conclusion that the use of the tugs and barges was in the nature of a......
March 2, 2022 Case Laws Income Tax

Offences u/s 276(B) and 278(B) - TDS has been deposited by the petitioners a bit late - There might be a case of slight harm in not crediting the TDS amount by......
March 2, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - borrowed satisfaction - non independent application of mind - non-recording of specific details lead us to belief that......
March 2, 2022 Case Laws Income Tax

Penalty u/s 271C r.w.s 274(1) - assessee has not deducted TDS on certain expenses for which provision was created in its books of account - In the absence of invoices......
March 2, 2022 Case Laws Income Tax

Income accrued in India - subscription/distribution revenue derived by the assessee as assessable to tax as royalty - the amount received cannot be brought to tax in......
March 2, 2022 Case Laws Income Tax

Unexplained credit in the capital account - Impugned order shows that in spite of repeated notices issued, except seeking adjournment, the assessee did not cooperate......
March 2, 2022 Case Laws Customs

Rejection of Custom Broker application for renewal of license - if there are multiple instances of complaints of misconduct of a Custom House Broker, the renewal of......
March 2, 2022 Case Laws Customs

Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the.....
March 2, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of applications filed before the NCLT against the personal guarantor - The argument of the petitioners that the role of Adjudicating Authority is reduced....
March 2, 2022 Case Laws Service Tax

Levy of penalty - When the audit was conducted, the appellant had paid service tax on the rent received as on 24.01.2012 in respect of the shops in the mall. This amount....
March 2, 2022 Case Laws Service Tax

Condonation of delay in filing appeal before the Commissioner (Appeals) - To say that he was not aware that there was a legal remedy against the order of the Assistant......
March 2, 2022 Case Laws Service Tax

Demand of differential tax - There are force in the contention of the appellant that part of the service tax being demanded by the Department on RCM basis cannot be......
March 2, 2022 Case Laws Service Tax

Refund of CENVAT Credit - rejection on the ground of time limitation - Admittedly, in the facts of the present case, no limitation is applicable as provided under......
March 2, 2022 Case Laws VAT and Sales Tax

Input Tax Credit - petitioner has not fully complied with the requirements of Sub-Rule (1) and Sub-Rule (2) of Rule 38 of the Rules of 2006. - It is petitioner’s own......
March 1, 2022 Act Rules Income Tax

The income accrued or arisen to, or received by, a non-resident as a result of transfer of non-deliverable forward contracts under clause (4E) of section 10 of the Act,.....
March 1, 2022 Act Rules Income Tax

Form no 56FF of particulars to be furnished along with ITR for claiming deduction u/s 10A(1B)(b) - Rule 16DD of the Income-tax Rules, 1962 which was omitted w.e.f.......
March 1, 2022 Act Rules Income Tax

Determination of income of a specified fund attributable to the investment division of an offshore banking unit under sub-section (1B) of section 115AD of the Act - Rule....
March 1, 2022 Act Rules Income Tax

Computation of exempt income of specified fund, attributable to the investment division of an offshore banking unit, for the purposes of clause (4D) of section 10 of the....
March 1, 2022 Act Rules Income Tax

Computation of capital gains for the purposes of sub-section (1B) of section 45 - Rule 8AD of the Income-tax Rules, 1962 - Receipt of any amount under a specified unit......
March 1, 2022 Notifications Companies Law

NFRA - National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Amendment Rules, 2022 - Notification
March 1, 2022 Case Laws GST

Release of conveyance alongwith the goods - in the E-way bill which is one of the essential document to be carried otherwise by the conveyance, Part-B was not updated -.....
March 1, 2022 Case Laws Income Tax

Deduction of interest on accrual or actual payment basis - interest payable under clause (d) of section 43B - Thus the orders of the Tribunal are set aside and the......
March 1, 2022 Case Laws Income Tax

Correct head of income - Treating the receipts of compensation for vacating tenancy to be assessable as “Capital Gains” instead of income under the head “Profit and......
March 1, 2022 Case Laws Income Tax

Exemption u/s 11 - accumulation of income - In section 11(6), it is specifically provided that "In this section, where any income is required to be applied or......
March 1, 2022 Case Laws Income Tax

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether......
March 1, 2022 Case Laws Income Tax

Addition u/s 68 - the source for cash deposit into assessee’s bank account is out of distribution of assets by HUF and thus, there is no reason to the AO to disbelieve......
March 1, 2022 Case Laws Income Tax

Addition on account of deemed dividend u/s 2(22)(e) - advance on account of business transaction cannot be categorized as loans so as to attract deeming fiction under......
March 1, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Having capitalized the amount of foreign exchange fluctuation in the relevant block of assets reveals its clear intent of treating it as capital.....
March 1, 2022 Case Laws Income Tax

Correct head of income - Capital gain or business income - income from sale of land - . Merely because, the assessee earned huge profits thereon cannot alone be the......
March 1, 2022 Case Laws Income Tax

Deduction u/s 35(2AB) - research and development expenses - The position is clear that prior to amendment introduced w.e.f. 01/07/2016, the deduction u/s 35(2AB) of the.....
March 1, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus purchases @ 25% on total purchase - After analyzing the order of the A.O. as well as the ld. CIT(A), we also found that both the lower......
March 1, 2022 Case Laws Customs

Levy of ADD - determination on the non-injurious price - It is stated that some of the issues pertaining to the factual and circumstantial inputs which otherwise are......
March 1, 2022 Case Laws Insolvency and Bankruptcy

Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil......
March 1, 2022 Case Laws Insolvency and Bankruptcy

Closure of liquidation process - sale of the Corporate Debtor as a going concern - It is no longer Res Integra that while approving a ‘Corporate Debtor’ sale as a ‘going....
March 1, 2022 Case Laws Service Tax

Reimbursement of service tax - works contract - It is clear that irrespective of the fact who has to pay the service tax under statute, the parties by contract can fix......

1 ....35 36 37 383940 41 42 43........ 138

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