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Highlights / Annotations / Catch Notes For May

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Showing 2101 to 2150 of 6674 Records

1 ....39 40 41 424344 45 46 47........ 134

May 3, 2022 Case Laws Income Tax

Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that the appeals filed by the appellant-revenue in this bunch of......
May 3, 2022 Case Laws Income Tax

Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and....
May 3, 2022 Case Laws Income Tax

Addition to the total income on account of deferred grant - It is settled principle of law that an amount cannot be taxed in the hands of the assessee if it does not......
May 3, 2022 Case Laws Income Tax

MAT - Disallowance to computation of book profit u/s 115JB - Disallowance of leave encashment as unascertained liability - as the provision for leave encashment has been....
May 3, 2022 Case Laws Income Tax

Exemption u/s 11 - allegation of accommodation entry in the garb of corpus donation - There is no legal admissible evidence on record against the assessee that assessee.....
May 3, 2022 Case Laws Income Tax

TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons......
May 3, 2022 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee......
May 3, 2022 Case Laws Income Tax

Revision u/s 263 - the Ld. CIT(E) has taken into consideration the incorrect and irrelevant facts to allege that there is no enquiry by the AO and thus the impugned......
May 3, 2022 Case Laws Income Tax

Deduction u/s 80IC - assessee controlled and provided all the facilities to its clients from Dehradun and the activities undertaken by the assessee falls in Item No. 13.....
May 3, 2022 Case Laws Customs

Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of....
May 3, 2022 Case Laws Customs

Provisional release of seized goods - Multi-Function Devices - prohibited goods or not - There shall be a direction to the respondents to consider the plea of the......
May 3, 2022 Case Laws Insolvency and Bankruptcy

Recovery of property tax dues from the Liquidator - The Surat Municipal Corporation cannot claim any first charge or precedence over the subject property by virtue of......
May 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Validity of claims of the respondents 2 to 7 admitted by the 1st respondent - the applicant herein is a shareholder of the Company and as rightly pointed out by......
May 3, 2022 Case Laws VAT and Sales Tax

Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question......
May 2, 2022 Notifications Income Tax

Updated return of income to be summitted in Form ITR-U - New Rule 12AC inserted - Income-tax (Eleventh Amendment) Rules, 2022 - Notification
May 2, 2022 Notifications DGFT

Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL....
May 2, 2022 Notifications Customs

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - South African Rand - Seeks to amend Notification No. 34/2022-CUSTOMS (N.T.), dated 21st......
May 2, 2022 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
May 2, 2022 Circulars SEBI

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors - SEBI to generate FPI......
May 2, 2022 Circulars DGFT

Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE......
May 2, 2022 Circulars DGFT

Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice
May 2, 2022 Case Laws GST

Seeking grant of Bail - tax evasion - sham companies - offence u/s 132 - It is not disputed by the department that if the tax evasion of the applicant is less than Rs.5.....
May 2, 2022 Case Laws GST

Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - Since the......
May 2, 2022 Case Laws GST

Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills -......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash deposits - we are unable to accept the submission made on behalf of the petitioner that presumptive income is purely a....
May 2, 2022 Case Laws Income Tax

Claim of bad debt/ trading loss of the amount advanced by assessee in the course of its money leading activity - it is necessary to make an objective decision on the......
May 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice......
May 2, 2022 Case Laws Income Tax

Legal and professional charges - Backward or forward integration of the activities of a manufacturing business cannot be considered to be establishment of a new......
May 2, 2022 Case Laws Income Tax

Disallowance of interest on loan taken for acquiring few let-out flats - Income from house property - nexus of use of the loan amount for acquiring the house property -.....
May 2, 2022 Case Laws Income Tax

TP Adjustment - Disallowance of support service charges to ultimate holding company in absence of evidence of service availed - once the transaction is undisputedly......
May 2, 2022 Case Laws Income Tax

Disallowance on account of outstanding TDS payable - as such TDS deducted by the assessee is deemed to have been received by the recipient of the income and as such it......
May 2, 2022 Case Laws Customs

Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had......
May 2, 2022 Case Laws Customs

Refund of Anti Dumping duty deposited by the appellant - import of PVC Resin (Emulsion) Grade - appellant has claimed that due to oversight they deposited Anti Dumping......
May 2, 2022 Case Laws Customs

100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The......
May 2, 2022 Case Laws Insolvency and Bankruptcy

Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from......
May 2, 2022 Case Laws Service Tax

Transfer of CENVAT Credit lying unutilized - amalgamation of entities - it cannot be said that the appellants had not duly reflected the credit particulars in their......
May 2, 2022 Case Laws Central Excise

Maintainability of appeal before the Tribunal - non-fulfillment of the condition of pre-deposit of 7.5% of the duty subject to the amount specified in the first proviso.....
May 2, 2022 Case Laws Central Excise

Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under......
May 2, 2022 Case Laws Central Excise

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported......
May 2, 2022 Case Laws Indian Laws

Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the......
May 31, 2021 Case Laws GST

Validity of order of Magistrate in which he has ordered for police investigation after taking cognizance - the two twin facts namely, the perusal of the case record by......
May 31, 2021 Case Laws GST

Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to......
May 31, 2021 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite......
May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - penny stock purchases - “new ground” v/s “new reasons” - We take the notice of the fact that, the copy of the approval has been......
May 31, 2021 Case Laws Income Tax

Income chargeable to tax in India - IDR dividend received from SCB-India - As regards the submissions about unintended benefit to the assessee, from an overall global......
May 31, 2021 Case Laws Income Tax

Penalty imposed u/s. 271B - non filing of audit report within stipulated time - the assessee kept on changing its version for causing delay of filing tax audit report......
May 31, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - No addition being loan given forming the main `reason for escapement of income’ u/s 147 of the Act has been made by the AO and instead,....
May 31, 2021 Case Laws Income Tax

Unexplained income u/s 69A - undisclosed cash deposit in bank a/c - Department had also accepted the generation and availability of cash because of agricultural income......
May 31, 2021 Case Laws Income Tax

Conversion of limited scrutiny into complete scrutiny assessment - AO has not referred to any credible or reliable material or information to form the view that there......
May 31, 2021 Case Laws Income Tax

Unexplained cash found during the search action - AO has not pointed out any unexplained credit in the books of account, any unexplained investment, any unexplained......

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C: Business Continuity for Interoperable Segments of Stock Exchanges

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

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F: Interest u/s 50 of CGST Act 2017

F: Export Return

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...

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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...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

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