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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 2201 to 2250 of 6863 Records

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March 15, 2021 Case Laws Indian Laws

Appeal of the Bank under the SARFAESI Act - The present case, is a classic example how the judicial system is getting clogged with frivolous litigation. The facts and......
March 14, 2021 Case Laws GST

Classification of goods - Geo Membrane for Water Proof Lining Fabrics - The product of the applicant namely “Geo Membrane for Waterproof Lining fabrics (also referred to....
March 14, 2021 Case Laws GST

Exemption from GST - State Examination / Education Board - The applicant is eligible to claim exemption benefit, in respect of services supplied for the exams mentioned.....
March 14, 2021 Case Laws Service Tax

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....
March 14, 2021 Case Laws GST

Bail application - allegation of issuing fake invoices - there are no instance of the petitioners tampering with documents or trying to influence any witness being......
March 14, 2021 Case Laws GST

Confirmation of demand of GST with penalties - Principle of natural justice - E-way bill had expired on account of a clerical error which would not result into any tax......
March 14, 2021 Case Laws GST

Rectification of mistake - seeking to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned......
March 14, 2021 Case Laws Income Tax

Computation of deduction u/s 10B - Even in the common parlance, when the object of the formula is to arrive at the profit from export business, expenses excluded from......
March 14, 2021 Case Laws Income Tax

Allowable business expenditure - Revenue is not opposed to the action of the assessee giving incentives to the member banks but is only opposed to the manner in which......
March 14, 2021 Case Laws Income Tax

Reopening of assessment u/ 147 - in absence of primary facts with regard to the sources of investment, the assessing officer has rightly recorded that the assessee has......
March 14, 2021 Case Laws Income Tax

Agricultural income - When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put......
March 14, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Mere intimation received from any authority cannot lead to immediate presumption but it needs to be verified by the AO and to apply his....
March 13, 2021 Case Laws Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British......
March 13, 2021 Case Laws VAT and Sales Tax

100% EOU - Shortage of stock - The point of levy of excise duty is removal of goods whereas, point of levy under the Act is on sale. Therefore, an order passed by the......
March 13, 2021 Case Laws Indian Laws

Cancellation of licence of the CKP Co-operative Bank Limited to carry on the banking business in India - The RBI has rightly exercised its powers and had complied with......
March 12, 2021 Case Laws GST

Classification of goods - rate of tax - Nizam Pakku - it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the......
March 12, 2021 Case Laws GST

Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the....
March 12, 2021 Case Laws GST

Taxability of various activities under GST - Tirupur Area Developement Corporation - Sale of water - Sewerage treatent services - Consultancy services extended by the......
March 12, 2021 Case Laws GST

Provisional attachment of property of petitioner as well as of his family members u/s 83 of GST - bank account of only the taxable person can be provisionally attached......
March 12, 2021 Case Laws GST

Seeking rectification of Form GSTR-3B for the month of May, 2019 - the rectification of the return for that very month to which it relates is imperative - Thus, the writ....
March 12, 2021 Case Laws Income Tax

Validity of reassessment order made in the name of defunct company which has since merged with the petitioner - it would be absurd to hold that the order has been passed....
March 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - It is not the case of the revenue that, subsequently i.e. after the order of scrutiny assessment, the assessing......
March 12, 2021 Case Laws Income Tax

TDS u/s 194I - CIT(A) has recorded categorical finding that the impugned payments does not come under the provisions of section 194I of the Act, because the assessee has....
March 12, 2021 Case Laws Income Tax

Revision u/s 263 - Merely because the balance sheet and P&L account are placed before the AO at the time of assessment, it cannot be construed that the AO had verified......
March 12, 2021 Case Laws Income Tax

Interest liability u/s 234B and C on retrospective amendment under section 115 JB - Since the clause (i) was not on statute book during the relevant assessment year, the....
March 12, 2021 Case Laws Income Tax

Assessment u/s 153A - estimation of value of accommodation entries - The AO has computed the accommodation entries amount at the rate of 0.25% on hypothetical manner......
March 12, 2021 Case Laws Income Tax

Addition u/s 68 or 56- Bogus share premium and share capital - as assessee has issued the shares at fair market value computed in accordance with Rule 11UA(a) of the IT.....
March 12, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(b) - non compliance of notice issued u/s. 142(1) - addition on account of cash deposits - where all the bank accounts are in the joint name......
March 12, 2021 Case Laws Income Tax

Penalty u/s 271(1)(C) - reopening of assessment u/s 147 after filing of revised return - Revised return was not filed in response to notice issued u/s.148 and therefore,....
March 12, 2021 Case Laws Income Tax

Addition u/s 68 - unsecured loan & sundry creditors - bank statements were furnished but the AO has not issued notice to the creditor u/s. 133(6) of the Act to know the.....
March 12, 2021 Case Laws Insolvency and Bankruptcy

Power of Coc for accepting / approval of resolution plant - The legislative scheme, as interpreted by various decisions of this Court, is unambiguous. The commercial......
March 12, 2021 Case Laws Insolvency and Bankruptcy

NCLT did not have jurisdiction to entertain an application against the Government of Karnataka for a direction to execute Supplemental Lease Deeds for the extension of......
March 12, 2021 Case Laws Insolvency and Bankruptcy

CIRP has been initiated against the principal borrower - There is no bar for the Financial Creditor to proceed against the principal borrower as well as Corporate......
March 12, 2021 Case Laws Central Excise

CENVAT Credit - freight amount reimbursed to goods transport operators - transportation charges were included in the phrase ‘clearance from the place of removal’ upto......
March 11, 2021 Case Laws GST

Requirement of registration - Tamil Nadu Skill development Corporation(TNSDC) - The applicant is not an SSC approved by the NSDC - In the instant case the activities of.....
March 11, 2021 Case Laws GST

Classification of goods - Air Springs - the product as a whole is not an article of vulcanized rubber other than hard rubber and not classifiable under Customs Tariff......
March 11, 2021 Case Laws GST

Grant of Bail - input tax credit - fake invoices - The rival contentions particularly those relating to delegation of power by the Commissioner regarding recording of......
March 11, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - Penalty is levied in the instant case under Section 271(1)(i)(a) of the Act (as it then stood), while the explanation applies to the......
March 11, 2021 Case Laws Income Tax

Disallowance on provision of loss on derivative contracts - The loss sustained by the assessee due to fluctuation in foreign exchange while implementing export contract.....
March 11, 2021 Case Laws Income Tax

Revision u/s 264 - Scope of revision under section 264 of the Income Tax Act, 1961 cannot be abused as a substitute to get over an order of assessment passed second......
March 11, 2021 Case Laws Income Tax

Levy of penalty u/s 271D - Receipt of deposits in cash in contravention of provisions of section 269SS - The assessee explained before the authorities below that two of.....
March 11, 2021 Case Laws Income Tax

MAT Computation - computing book profits u/s.115JB - Provision for expenses - All these expenses are in the nature of regular business expenses incurred by the assessee.....
March 11, 2021 Case Laws Income Tax

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the.....
March 11, 2021 Case Laws Income Tax

Addition u/s 56(2)(viib) - Share Capital - excessive Share premium - closely held company - Rule 11UA - Assessee has failed to explain and justify issue of preference......
March 11, 2021 Case Laws Income Tax

Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other......
March 11, 2021 Case Laws Customs

SEIS Scheme - Validity and legality of Policy Circulars - Policy Circular No. 8/2018 dated 21.06.2018 clearly overrides the authority of the Reserve Bank of India and an....
March 11, 2021 Case Laws Customs

Detention cum demurrage waiver certificate - respondent No.4 i.e., the shipping line and its principal have taken the stand that they are not customs cargo services......
March 11, 2021 Case Laws Customs

Import of branded goods in the name of fictitious entities - Misdeclaration and undervaluation - rejection of request for cross examination of the witness - during the......
March 11, 2021 Case Laws Customs

Appointment of members of CESTST - petitioner, Govt, contends that CAT did not consider (a) sub-section (7) added to Section 129 of the Customs Act 1962 (Customs Act),......
March 11, 2021 Case Laws Customs

Levy of countervailing duty [CVD] - computation of amount of subsidy - Continuous Cast Copper Wire produced by Metrod Malaysia Sdn Bhd [the appellant] originating in......

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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 ...

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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

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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