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Highlights / Annotations / Catch Notes For May

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Showing 1451 to 1500 of 6674 Records

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May 5, 2023 Case Laws Income Tax

Validity of rectification order as barred by limitation - AO made additions after 4 years while passing rectification order u/s 154 - even if there be any ambiguity or......
May 5, 2023 Case Laws Income Tax

Duty of AO to Guide the Assessee - Considering the specific facts on record that the assessee is non resident the amount which the ld. AO has taxed is earned and sourced....
May 5, 2023 Case Laws Customs

Refund the excess duty paid - the appellant has paid the excess amount because of an error in EDI system whereby the benefit of Notification No. 50/2017-Cus., was not......
May 5, 2023 Case Laws Customs

EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC....
May 5, 2023 Case Laws Companies Law

Prosecution proceedings against the Auditor of the company - The High Court has materially erred in holding that on resignation of auditors – BSR & Deloitte and on......
May 5, 2023 Case Laws Companies Law

Offence under Companies Act, 2013 - Jurisdiction - cognizance was taken by the Special Court and summons were issued - when the enacting part of the Section is clear,......
May 5, 2023 Case Laws Companies Law

Prosecution proceedings against the Director - Non-submission of financial statement within the stipulated time with registrar of companies - Admittedly, petitioners......
May 5, 2023 Case Laws Companies Law

Restoration of the name of the Company - The Appellant Company is having substantial movable as well as immovable assets, therefore, it cannot be said that the Appellant....
May 5, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - CIRP - no pleading as to how the resolution plan goes against the requirement of Section 30(2) and Section 31 of the Code and hence there......
May 5, 2023 Case Laws Service Tax

Levy of Service Tax - Mandap Keeper Service - Complementary Service / Free of charge service - CBEC has clarified that in case of no charges/ rental is being paid i.e.,.....
May 5, 2023 Case Laws Service Tax

Demand of service tax - providing services without consideration (free) to its associate companies - activity of giving corporate guarantee - The Show Cause Notice......
May 5, 2023 Case Laws Central Excise

Classification of goods - Aswini Homeo Arnica Hair Oil - AHAHO, merits classification as ‘medicament’ under Chapter 30 and not as ‘cosmetic or toilet preparations’ under....
May 5, 2023 Case Laws Central Excise

SSI Exemption - clubbing of the clearance of various entities which were found to be dummy - The appellants namely, have in fact suppressed their turnover under the......
May 5, 2023 Case Laws Customs

Exemption from CVD - imports of silver conductor paste - The Notification clearly hold that the exemption is only available if the goods are consumed within the factory.....
May 5, 2023 Case Laws VAT and Sales Tax

Delay of 10 years for adjudicating the case - Liability of cess on bringing goods within the limits of Navi Mumbai Municipal Corporation - since the Commissioner failed.....
May 5, 2023 Case Laws Indian Laws

Rejection of applications under Section 8 of the Arbitration and Conciliation Act, 1996 - There being no doubt about non-existence of arbitration agreement in relation......
May 5, 2023 Case Laws Indian Laws

Consumer Protection - Fault in giving service of hair cut - saloon of the Hotel ITC Maurya - The respondent (complainent) if she has material to substantiate her claim......
May 4, 2023 Case Laws GST

Scrutiny of GST Return - Validity of notices calling for explanation of the petitioner with regard to the discrepancies found in respect of the returns - the two......
May 4, 2023 Case Laws GST

Denial of ITC - R1 accepted the genuineness of transaction - R3 observed that, Input Tax Credit (ITC) had been availed allegedly, fraudulently - The mere fact that an......
May 4, 2023 Case Laws Income Tax

Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken......
May 4, 2023 Case Laws Income Tax

Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b)....
May 4, 2023 Case Laws Income Tax

Immunity from Income Tax - Article 289(1) of the Constitution - Maharashtra State Board of Technical Education - “state” or “Body Corporate” - the assessee is falling......
May 4, 2023 Case Laws Income Tax

TDS u/s 195 - Payment chargeable to tax in India or not DTAA with USA - DRP held that the services provided by the non-residents were received and utilised by the......
May 4, 2023 Case Laws Income Tax

Deduction u/s 80IB(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at......
May 4, 2023 Case Laws Income Tax

TP Adjustment - payment of management fee - In the absence of prerequisites for application of CUP method, it was not open for the ld. TPO to disregard TNMM employed by.....
May 4, 2023 Case Laws Income Tax

TP Adjustment - Issuance of the corporate guarantee in favor of subsidiary - To be treated as a shareholders' activity or not - non-charging of corporate guarantee......
May 4, 2023 Case Laws Customs

Change of classification of the goods imported by the appellant - Paddle of canoes - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly......
May 4, 2023 Case Laws Customs

Smuggling - recovery of Gold - foreign origin - The gold of Indian origin is generally of 916 purity (22 carat) - None of the appellants have placed on record any......
May 4, 2023 Case Laws Customs

Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer....
May 4, 2023 Case Laws Customs

Seeking provisional release of seized goods - As no reasons are forthcoming for enhancing the value of the imported goods over and above the value belonging by the......
May 4, 2023 Case Laws Insolvency and Bankruptcy

Constitutional Validity of Section 327(7) of the Companies Act, 2013 - statutory claims of the “workmen’s dues” - Overriding effect of the provisions of IBC - As......
May 4, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - NPA - the plea of the Appellant regarding violation of the RBI Guidelines on Priority Sector Landing cannot be......
May 4, 2023 Case Laws Service Tax

Availing Cenvat Credit on works contract service - Value to be determined under Rule 2A or under Composition Scheme - as per the Scheme of the Act the determination of......
May 4, 2023 Case Laws Central Excise

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise......
May 4, 2023 Case Laws Central Excise

Levy of Equal amount of penalty under Section 11AC of the Central Excise Act, 1944 - It can be seen that it was categorically held that since there is no suppression of.....
May 4, 2023 Case Laws Central Excise

CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment......
May 4, 2023 Case Laws Indian Laws

Right of the auction purchaser - Validity of Auction of properties of borrower by the Bank - Borrower sold the property subject to decision of DRT before auction by Bank....
May 3, 2023 Case Laws GST

Seeking remission of amount in instalments (admitted liability) - Recovery of arrears in payment of admitted tax - In this case, while the petitioner has filed returns......
May 3, 2023 Case Laws GST

Condonation of delay in filing of appeal - Cancellation of GST registration of petitioner - The appeal of petitioner has been filed after a period of 6 months, over and.....
May 3, 2023 Case Laws GST

Allowability of Input Tax Credit - construction of shed using pre-fabricated technology - The pre-fabricated movable components joined to make a structure do not......
May 3, 2023 Case Laws GST

Classification of goods - Aluminium composite penal/sheet - The ACPs are sandwich panels comprising two aluminium sheets bonded to a non-aluminium core. The combined......
May 3, 2023 Case Laws Income Tax

Validity of Settlement Commission order - Settlement Commission passed an order to comply with the directions of the High Court to dispose of the application on or......
May 3, 2023 Case Laws Income Tax

Disallowance of claim of deduction @ 50% u/s 57(iv) - interest received on enhanced compensation - on the basis of the overriding provision of Section 56(2)(viii) read......
May 3, 2023 Case Laws Income Tax

Validity of order passed u/s. 201(1)/201(1A) - period of limitation - expiry of two years from the end of the financial year in which TDS statement was filed - As......
May 3, 2023 Case Laws Income Tax

Deduction u/s. 80IB(10) - declaration of additional income - No doubt there has been suppression of the actual income for the purpose of evading tax. Nevertheless,......
May 3, 2023 Case Laws Income Tax

Deduction u/s 54B - LTCG - Assessee technically may have defaulted in not filing the return under section 139(4). But, however, utilized the capital gains for purchase......
May 3, 2023 Case Laws Income Tax

Disallowance of interest expense u/s 57 - the assessee failed to prove the nexus between the interest income offered in the return of interest expense made. - Addition confirmed - AT
May 3, 2023 Case Laws Income Tax

Revision u/s 263 - depreciation on goodwill claimed by the amalgamated company - The amalgamating company has not claimed any depreciation. The burden cast upon the......
May 3, 2023 Case Laws Income Tax

Cash deposit in the bank - additions as the unexplained income - When the amount has already been considered when preparing its return of income for the relevant......
May 3, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - profit-linked incentive - infrastructural facility forms part of the Port - Assessee had obtained the permission from Custom Authorities for......

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H: Mandatory declaration of coal quality specs for imports from Dec 15, 2...

H: Manual filing of monthly import statement allowed temporarily before m...

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F: Export Return

C: Business Continuity for Interoperable Segments of Stock Exchanges

H: Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur ta...

H: Govt exempts income tax on asset transfer between NLC India Ltd & NLC ...

N: Transactions not regarded as transfer. - Central Government notifies t...

H: Rules on administrative setup of GST appellate tribunals across India.

H: New Import Policy Changes Streamline Items like Aviation Fuel, Drugs, ...

H: Amended tax notification empowers Additional/Joint Commissioners to de...

H: New Inland Container Depot in Dhanakya, Rajasthan authorized for impor...

H: Foreign Currency Accounts: 'Startup' definition aligned with govt noti...

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F: Interest u/s 50 of CGST Act 2017

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

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