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Highlights / Annotations / Catch Notes For May

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Showing 2201 to 2250 of 6674 Records

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May 27, 2021 Case Laws Income Tax

Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that.....
May 27, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - 'reason to believe' OR 'reason to suspect' - AO reopened the assessment based on change of opinion, which is not acceptable as per the.....
May 27, 2021 Case Laws Income Tax

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of......
May 27, 2021 Case Laws Income Tax

Disallowance with regard to provision made for maintenance of the roads - the maintenance expenditure to be incurred in five years was ₹ 60.34 crore, project......
May 27, 2021 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - assessee drawing the receipt from various regulatory activities - Various other authorities including Aligarh......
May 27, 2021 Case Laws Income Tax

Disallowance on depreciation claimed on assets of transmission business - AO failed to explicate as to how the transfer would fall within the meaning of demerger as......
May 27, 2021 Case Laws Income Tax

Unaccounted cash loans - Addition on money received by the assessee - transactions found on Cloud Data - since the amounts had already been added by the AO and the same.....
May 27, 2021 Case Laws Customs

Suspension or revocation of registration of authorised courier - failure in exercising due diligence - The appellant, as an authorized courier, is prohibited from......
May 27, 2021 Case Laws Service Tax

Demand of service tax - the Preferential Location Charges were correctly subjected to Service Tax at same rate as that of Construction of Residential Complex Service by.....
May 27, 2021 Case Laws Service Tax

CENVAT Credit - denial on the ground that the subject goods being attached to earth, are immovable in nature - whether the finding of the Tribunal that the towers,......
May 27, 2021 Case Laws Service Tax

CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of......
May 27, 2021 Case Laws Service Tax

Levy of service tax - remuneration paid by a company to the Managing Director and the whole time Executive Director - whether such income is a salary income or otherwise....
May 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - Generally, in the criminal law, mens rea is an essential component of crime but dishonour of cheque is a criminal offence where there is no need to.....
May 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - pre-existing liability - Rebuttal of presumption - The appellant has inherent weaknesses in his case. All the same, even if there are lapses in the.....
May 26, 2021 Case Laws GST

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -.....
May 26, 2021 Case Laws GST

Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of......
May 26, 2021 Case Laws Income Tax

Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response -......
May 26, 2021 Case Laws Income Tax

Rejecting the registration u/s.12AA - CIT(Exemption) has not mentioned in his finding that the objects of the trust were not in order or that the application made for......
May 26, 2021 Case Laws Income Tax

Penalty proceedings u/s. 221(1) - default as per Section 220 - the AR of the assessee could not explain fund availability position on the due date of payment of advance.....
May 26, 2021 Case Laws Income Tax

Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included....
May 26, 2021 Case Laws Income Tax

Revision u/s 263 - the ld PCIT had invoked revision jurisdiction u/s 263 of the Act on the very same point of allowability of LTCL. Hence it could be safely concluded......
May 26, 2021 Case Laws Income Tax

MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field,....
May 26, 2021 Case Laws Income Tax

Exercising power of AO by the Addl. CIT - Validity of framing of assessment by the ld. Additional Commissioner of Income Tax - in absence of a valid notification under......
May 26, 2021 Case Laws Insolvency and Bankruptcy

Liability of Purchaser of corporate debtor under liquidation under auction - Certain demand raised by the liquidator - now post the execution of the Sale Certificate,......
May 26, 2021 Case Laws Service Tax

Classification of services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of the principal - contract between the......
May 26, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - Capital Goods - Lease back of sold out capital goods - Deemed removal of goods from the factory premises of the petitioner - core contention.....
May 26, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheque on presentation was dishonoured for want of sufficient funds - acquittal of the accused - Once signature, execution and handing over of the......
May 25, 2021 Case Laws GST

Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to......
May 25, 2021 Case Laws Income Tax

Revision u/s 263 - assessment order as contrary to the draft assessment order - The remedy against unjust disallowances, on merits, lies in the appellate process and not....
May 25, 2021 Case Laws Income Tax

Disallowances u/s 40A(2)(b) - payment of commission to related party - There is no reasoning given by the ld AO that why the earlier two payment to the same party for......
May 25, 2021 Case Laws Income Tax

Validity of assumption of jurisdiction by the ld. PCIT u/s.263 - disallowance of interest on borrowed funds - this matter certainly requires factual verification and the....
May 25, 2021 Case Laws Income Tax

Exemption u/s 11 - Once it is to be held that the assessee is a charitable institution and it is entitled for benefit u/s 11 and 12, then all other aspects of section......
May 25, 2021 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - the assessment becomes a nullity and does not survive as the Assessing Officer has not passed a speaking order of disposal.....
May 25, 2021 Case Laws Income Tax

Admissibility of expenditures incurred by the assessee (a pharmaceutical company) u/s 37 - disallowance of referral fees paid to doctors in violation of public policy......
May 25, 2021 Case Laws Income Tax

Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time......
May 25, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Once, all the documentary evidences were produced before the AO and sales are no doubted, it is doubtful, whether the purchases are bogus....
May 25, 2021 Case Laws Income Tax

TP Adjustment - upward adjustment under the provisions of section 92 - ALP determination - The amount of depreciation claimed by the assessee in the ratio of turnover......
May 25, 2021 Case Laws Income Tax

Penalty u/s 271G - international transactions with its AE of import of rough diamonds which were sold to the third parties - once the TPO has accepted the bench marking.....
May 25, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit u/s 68 - AO has not formed a prima facie and independent belief in the reasons recorded that income has escaped....
May 25, 2021 Case Laws Companies Law

Seeking restoration of name of company in the register of ROC - The appellant has submitted sufficient evidence that it has been in operation during the period preceding....
May 25, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is a settled legal position that the pendency of SARFAESI proceeding or other dispute does not prevent a Financial Creditor to trigger the CIRP......
May 25, 2021 Case Laws Indian Laws

Dishonor of Cheque - non-supply of list of prosecution witnesses - It is true that under Section 204 of the Code of Criminal Procedure, the Court shall not issue summon.....
May 24, 2021 Case Laws Income Tax

Centralization of the cases - Transfer of case from one tribunal to another i.e from ITAT Bangalore and ITAT Mumbai - It is not a case before any AO. Petitioner may have....
May 24, 2021 Case Laws Income Tax

Assessment passed u/s 143(3) read with Sections 143(3A) and 143(3B) - faceless assessment scheme - No doubt, in this case, such show cause notice along with a draft......
May 24, 2021 Case Laws Income Tax

Registration of the Trust u/s 12AA denied - Rule 17(A)(a) show that when the trust is not created under an instrument it is impossible to produce any constitutive......
May 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income from other sources or business income - The impugned reopening itself is not sustainable in the light of the alleged twin......
May 24, 2021 Case Laws Income Tax

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently.....
May 24, 2021 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - business advance in the hands of the assessee (Director) to purchase the property on behalf of Company - Matter remanded back to AO only......
May 24, 2021 Case Laws Income Tax

Rejection of books of accounts - This is case of action u/s 132 by the revenue wherein the cash kept at the residence of the employee could well be examined at the......
May 24, 2021 Case Laws Income Tax

Undisclosed income - The service tax ledger account shows flat wise tax paid from 2011 to 2016 even on individual payments credited. Hence, just on the basis of one......

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C: Business Continuity for Interoperable Segments of Stock Exchanges

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F: Consolidated SCN and Order

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

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

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

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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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