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Highlights / Annotations / Catch Notes For May

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Showing 1801 to 1850 of 6674 Records

1 ....33 34 35 363738 39 40 41........ 134

May 19, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Status of NOIDA authority - Financial Creditors or Operational Creditors - dues outstanding under the lease - , in the lease in question, there has been no......
May 19, 2022 Case Laws Service Tax

Taxability - business auxiliary service - ‘build operate transfer’ (BOT) - TOLL- possession of the upgraded/constructed asset is transferred to the appellant for the......
May 19, 2022 Case Laws Service Tax

Refund claim - credit of additional duty of customs (CVD) on inputs imported - It is clear that even as per the tripartite contracts, the appellants are a sort of......
May 19, 2022 Case Laws Central Excise

Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and......
May 19, 2022 Case Laws Central Excise

Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in.....
May 18, 2022 Circulars DGFT

Prohibition on export of wheat - wherever wheat consignments have been handed over to Customs for examination and have been registered into their systems on or prior to.....
May 18, 2022 Circulars Income Tax

Deduction of TDS / Collection of TCS at higher rate for non-filing of ITR by the deductee - The deductor or the collector may check the PAN in the functionality at the......
May 18, 2022 Circulars Customs

Enabling export of Bangladesh goods to India by rail in closed containers - procedure is prescribed for movement and clearance of goods imported in containers on trains.....
May 18, 2022 Notifications GST

Extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the....
May 18, 2022 Notifications GST

Extends the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022 - Notification
May 18, 2022 Case Laws GST

Detention of goods alongwith vehicle - generation of two e-way bills - Once the delivery of the goods which has not been taken by the petitioner, has not been disputed......
May 18, 2022 Case Laws GST

Transitional Credit (ITC) - Permission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the......
May 18, 2022 Case Laws GST

Classification of goods - article of stationary or not - activity of printing - Pattadar pass book cum title deed (document of title) - Composite supply or not - The......
May 18, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - benefit of reduction in the GST rate not passed on - the Respondent is......
May 18, 2022 Case Laws GST

Profiteering - construction service - Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the prices - the ITC,....
May 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - “tangible material” - There is no whisper in the impugned reassessment order as to how the AO has arrived at the......
May 18, 2022 Case Laws Income Tax

Revision u/s 263 - an order which is erroneous and prejudicial to the interest of Revenue - When all the evidences relating to commission/brokerage paid by assessee both....
May 18, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash deposits - in the order-sheet, the assessee’s representative has accepted that the bank accounts wherein cash......
May 18, 2022 Case Laws Income Tax

Cash deposit of during demonetization period - total deposits made by the assessee to his bank account was below Rs.2,50,000/- - when the CBDT Circulars clearly provide,....
May 18, 2022 Case Laws Income Tax

Disallowances u/s.40A(3) r.w.r 6DD - payment to agent or not - payment of expenses was made in cash exceeding the stipulated amount - it is seen that the assessee made......
May 18, 2022 Case Laws Income Tax

Eligibility for Tonnage Tax Scheme - whether the assessee is only a fractional owner - In this case, the claim of the learned AR for the assessee was that the assessee......
May 18, 2022 Case Laws Income Tax

Capital gain computation - cost of acquisition as well as cost of construction - AO has not even attempted to verify the correctness of the cost of land and construction....
May 18, 2022 Case Laws Income Tax

TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be......
May 18, 2022 Case Laws Customs

Classification of goods - mill processed non-allow ferrous waste metal goods wound in a coil - goods has been treated as waste material or not - The metal waste is......
May 18, 2022 Case Laws Customs

Enhancement of penalty without given a reasonable opportunity of hearing - power of the commissioner of customs (appeals) - The 1st respondent/the Commissioner in appeal....
May 18, 2022 Case Laws Customs

Penalty u/s 114(i) - illegal activities with the tenants - tenant was using the property, which was rented out by the petitioner for storing turtles and tortoises. - It.....
May 18, 2022 Case Laws SEBI

Pledge of shares - Pawnor and the pawnee’s right to sue for recovery and sell the pawned goods - As to be held that registration of the pawn, that is the dematerialised.....
May 18, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - CIRP period has expired and no resolution plan was approved by the Committee of Creditors - The Corporate Debtor is ordered to be liquidated - Tri
May 18, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction upon Respondent No. 1 to hand over the possession of Birpara Tea Estate (Tea Estate) to the Resolution Professional - The lease given to the Corporate.....
May 18, 2022 Case Laws Service Tax

Demand of service tax on partners services to partnership firm - separate identity - mutuality of services - there cannot be a service provider – service recipient......
May 18, 2022 Case Laws Central Excise

Non-appointment ‘Member’ in the various Benches of the Settlement Commission - We hope and expect the respondent/Government to act in time so that, at the end of one......
May 18, 2022 Case Laws Central Excise

CENVAT Credit - inputs - capital goods - input services - receipt of goods and thereafter use for fabrication as per Chartered Engineer’s Certificate is not contested,......
May 17, 2022 Case Laws GST

Provisional Attachment of Bank Accounts - No notice u/s 74 was issued - Power u/s 83 of the GST - as on the date of attachment order dated 22.10.2021, there was no......
May 17, 2022 Case Laws GST

Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the.....
May 17, 2022 Case Laws GST

Violation of principles of natural justice - Not giving an opportunity of hearing the petitioner - The order also states that the owner of the goods, in his reply stated....
May 17, 2022 Case Laws GST

Profiteering - purchase of flats - benefit of Input Tax Credit had not been passed on to the Applicant - The Authority determined amount of Rs. 85,77,419/- (including......
May 17, 2022 Case Laws GST

Profiteering - Reduction in rate of GST on Paint from 28% to 18% - failure to pass the benefit on to the customers - there are no reason to differ from the Report of the....
May 17, 2022 Case Laws GST

Profiteering - purchase of Flat - allegation is that the benefit of input tax credit had not been passed on - project was not under execution before coming into force of....
May 17, 2022 Case Laws Income Tax

Stay of demand - ITO passed the impugned order asking the petitioner to pay 20% of the demand outstanding - the petitioner is directed to deposit 10% of the outstanding.....
May 17, 2022 Case Laws Income Tax

Revenue expenditure or capital expenditure - Section 37(1) - Disallowance on account of expenditure incurred for CDR - The CDR contains several waivers and modifications....
May 17, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of the credits - Unexplained investment by a partner - The affidavit by the partners (not on record), would only operate as a confirmation.....
May 17, 2022 Case Laws Income Tax

Denial of claim of deduction u/s 80IA on interest and other income - H various higher judicial authorities have held that profits of the business of the undertaking......
May 17, 2022 Case Laws Income Tax

Disallowance paid to mosque for providing free lunch to the assessee’s employees - The mosque was not under control of the assessee and free lunch was provided to the......
May 17, 2022 Case Laws Income Tax

Assessment u/s 153A - Unexplained cash loan - merely in absence of the direct evidence the prime and important evidence cannot be put aside and the department cannot......
May 17, 2022 Case Laws Income Tax

TDS u/s 195 - withholding tax - payments made to the foreign firms and non-residents - rendering the services was attracting and motivating the international students......
May 17, 2022 Case Laws Income Tax

Transfer pricing adjustment - Interest on delayed debtors/outstanding receivables from the AE - the assessee is fallowing a consistency approach of equality by not......
May 17, 2022 Case Laws Income Tax

Unexplained cash deposits in bank - receipt of rental deposits in cash - The fact remains that the cash rental deposits have been received by the assessee which is not......
May 17, 2022 Case Laws Customs

Revocation of Customs Broker Licence of the Appellant - levy of penalty - There are no merit in learned Commissioner’s finding that appellant’s representative had not......
May 17, 2022 Case Laws SEBI

Fraudulent and Unfair Trade Practices relating to Securities Market - Settlement Regulations - SEBI should reconsider and seriously give a thought in coming out with a......
May 17, 2022 Case Laws SEBI

Insider trading - appellant was restrained from buying or selling any securities - The investigation has not yet concluded and, therefore, it would take some time for......

1 ....33 34 35 363738 39 40 41........ 134

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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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H: New norms: Non-payment due to technical reasons won't be treated as de...

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...

H: Forms for appeals against withdrawal of tax exemptions for funds to be...

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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