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Showing 2401 to 2450 of 6674 Records

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May 12, 2021 Case Laws Income Tax

Validity of Settlement order u/s 245(C) - the 2nd respondent failed to include this property in the return of wealth on the relevant valuation dates. Thus, omission of......
May 12, 2021 Case Laws Income Tax

Direct Tax Vivad Se Vishwas Act, 2020 - The order dated 11.05.2020 rectified the Tribunal’s earlier order dated 22.06.2018, as according to the Tribunal, a mistake,......
May 12, 2021 Case Laws Income Tax

Order passed before the time prescribed for filing the reply - faceless assessment scheme - it is evident that the impugned order has been passed with pre-set mind. In......
May 12, 2021 Case Laws Income Tax

Stay of Recovery proceedings - Prayer quashing 226(3) notice - The prayer sought for by the petitioner, for a certiorarified mandamus quashing 226(3) notice, is thus not....
May 12, 2021 Case Laws Income Tax

Disallowance made u/s.14A of the Act while computing book profit u/s.115JB - actual expenses debited to profit and loss account which are incurred for the purpose of......
May 12, 2021 Case Laws Income Tax

Clubbing of income - addition of portion of sales consideration related to wife and mother of assessee u/s 64(1) - Logically the sale consideration is to be distributed.....
May 12, 2021 Case Laws Income Tax

Addition on account of share premium received by the assessee u/s 56(1) - income from other sources - the addition has been admittedly made by the ld. AO u/s.56(1) of......
May 12, 2021 Case Laws Income Tax

Validity of revision jurisdiction u/s. 263 - It is not in dispute that the borrowings and interest free advances to IHCL were made in earlier years and not during the......
May 12, 2021 Case Laws Income Tax

Unaccounted sales of car parking area - Nothing came into the notice that there is any change or variation in the order passed by the Ld.CIT(A) for the AY 2012-13. in......
May 12, 2021 Case Laws Income Tax

Addition u/s 68 on account of unsecured loans received - Since the loan amount has been held by us as genuine, the corresponding interest payment made thereon after......
May 12, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - borrowed satisfaction v/s independent application of mind - addition u/s 68 - Action taken under section 147 on the basis of borrowed......
May 12, 2021 Case Laws Income Tax

Penalty u/s 271D and 271E - creation/ assignment of debt and liabilities vide journal entries - These entries arise in the normal course of day to day business......
May 12, 2021 Case Laws Income Tax

Deduction claimed u/s.54F - LTCG - Clearly, therefore, the date relevant for determining the purchase of property is the date on which full consideration is paid and......
May 12, 2021 Case Laws Customs

Valuation of imported goods - In the facts and circumstances of this case there is failure on the part of the customs officer, by not following the laid down Customs......
May 12, 2021 Case Laws Central Excise

Input service distributor (ISD) - Void ab initio distributed credit - office or establishment of the said manufacturer or not - satisfaction of provisions of Rule 2(m)......
May 12, 2021 Case Laws VAT and Sales Tax

Violation of the principles of natural justice - time granted to the petitioner to put forth its submissions were enough or not - The time granted to the petitioner to......
May 11, 2021 Case Laws GST

Grant of Bail - GST evasion - Fraudulent availment of ITC -Looking at point (vi) above and considering the magnitude and the scale of the alleged fraud involving public.....
May 11, 2021 Case Laws Income Tax

Validity of the application filed u/s 245(C) - Settlement Commission - the prime consideration and pre-condition for entertaining an application is true and full......
May 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Bogus LTCG - AO had applied his independent mind to the information and upon due satisfaction, led to form an opinion that, the amount.....
May 11, 2021 Case Laws Income Tax

Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior....
May 11, 2021 Case Laws Income Tax

Capital receipt chargeable to tax u/s.45 - claim of exemption u/s.10(2A) - amount received by the assessee partner from the partnership firm - There was no transfer of......
May 11, 2021 Case Laws Income Tax

Unsecured loans u/s 68 - As the directors of the lending companies had filed affidavits confirming the loan transactions before the ld AO which had not been disputed.......
May 11, 2021 Case Laws Income Tax

Addition on account of negative reserves - The negative reserves would be nothing but premium receivable by the insurance company. However, there would always be a......
May 11, 2021 Case Laws Income Tax

Disallowance of redemption on account of provisions made for redemption of preference shares while computing the books profit u/s 115JB - Since the issue is fully......
May 11, 2021 Case Laws Income Tax

Addition in respect of interest paid on External Commercial Borrowings (ECB), payment of guarantee fee and service fee - the assessee has been able to substantiate that.....
May 11, 2021 Case Laws Customs

Validity of detention and seizure of goods - classification of scrap - The DRI has firstly detained the goods, which later on had been seized. Assuming that the stage of....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The RP cannot be permitted to ride piggyback on the CoC's decision. - The facts and circumstances of the present application point only to.....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Classification of applicant - unsecured creditors or not - the Applicant cannot take to plea that he is not aware of the fact that he is classified as unsecured creditor....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay of 796 days delay in filing the claim before the Liquidator - In view of the IBC, 2016 being a time bound process as well as the Learned Liquidator.....
May 11, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Failure to pay outstanding salary dues to the employees - Operational Creditor has not received his dues from the Corporate Debtor and the......
May 11, 2021 Case Laws Central Excise

Maintainability of appeal - availability of efficacious alternative remedy of appeal - Classification of goods - This Court has no hesitation in arriving a conclusion......
May 11, 2021 Case Laws VAT and Sales Tax

Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form....
May 10, 2021 Case Laws GST

Grant of Bail - Validity of section 132(1)(b) and (c) of the Central Goods and Services Tax Act, 2017 - power under Section 69 of the CST Act - arrest for alleged......
May 10, 2021 Case Laws Service Tax

Principles of natural justice - service of order in original - levy of service tax - This Court is of the view that the dispute, as to whether the petitioner was earlier....
May 10, 2021 Case Laws GST

Validity of SCN - Carried forward Input Tax Credit in TRAN-1 from the era of Service Tax - Let the petitioner put forth its objections in regard to the proposed reversal....
May 10, 2021 Case Laws Income Tax

DTVSV Act - declaration of the petitioner under the Direct Tax Vivad Se Vishwas rejected - it appears that the submissions on behalf of the petitioner carry lot of......
May 10, 2021 Case Laws Income Tax

Revision u/s 263 - deduction u/s 80IA(4)(iii) - Even the coordinate benches of this Tribunal in assessee’s own case in earlier AYs has allowed the assessee’s claim of......
May 10, 2021 Case Laws Customs

Smuggling - Gold - baggage goods - As no such investigation has been done to establish that the goods in question are of foreign origin, therefore, the provision of......
May 10, 2021 Case Laws Companies Law

Oppression and Mismanagement - illegal allotment of shares - the allegations that there has been an illegal allotment of Petitioner's shares, exclusion of Petitioner......
May 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the nature of Debt is a "Financial Debt" as defined under section 5 (8) of the Code. It has also been established that there is a "Default" as......
May 10, 2021 Case Laws Money Laundering

Seeking grant of anticipatory bail - Taking into consideration the entire facts and scenario and without commenting anything on the merits of the case irrespective of......
May 10, 2021 Case Laws Central Excise

Recovery of excess cash refund - submission of the learned counsel for the petitioner is that the notice is devoid of any merit, inasmuch as, no such recovery can be......
May 10, 2021 Case Laws Central Excise

Refund of CENVAT Credit - amount was paid under protest or not - the contesting the reversal of cenvat credit by the appellant shall amounts to reversal under protest as....
May 8, 2021 Case Laws GST

Validity of assessment order - discrepancies in the invoices accompanied by e-way bills - The conclusion in the assessment order, in fact, mentions the statement......
May 8, 2021 Case Laws GST

Rejection of request for carry forward of Input Tax Credit (ITC) into the Goods and Service Tax regime - The petitioner is thus be permitted to transition the credit.......
May 8, 2021 Case Laws GST

Levy of Central GST and State GST - use of motor cycles, as contract carriages - The apprehensions levelled by the petitioner to the effect that other operators are......
May 8, 2021 Case Laws GST

Bail Application of co-accused - fake/inadmissible ITC on the strength of such fake invoices - issuance of goods less invoices - not habitual offenders - the Department.....
May 8, 2021 Case Laws GST

Bail application - issuance of bogus invoices without actually transferring the physical goods - It seems that the entire community would aggrieved if the economic......
May 8, 2021 Case Laws Income Tax

Unexplained income - on money receipts - Peak addition - Once the business profit is determined at 8% of undisclosed receipts, then what is required to be seen is......
May 8, 2021 Case Laws Income Tax

Adjustment made by the CPC (Centralized Processing Centre) u/sec. 143(1) - CPC did not allow set off of brought forward losses against the short term capital gain and......

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F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

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

F: Registration Required or Not

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...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

F: ITC Issue in case of Acqusition of Company in Insolvency

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