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Highlights / Annotations / Catch Notes For May

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Showing 2501 to 2550 of 6674 Records

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May 4, 2021 Case Laws Income Tax

Penalty u/ s 271(1)(c) - Disallowance on account of personnel expenses, operative expenses and finance expenses - it a “mere disallowance” of an expense does not warrant....
May 4, 2021 Case Laws Income Tax

Proceedings u/s. 153C r.w.s. 153A - Recording of satisfaction - CIT (Appeals) not given finding that what basis he came to such conclusion that there was a recording of.....
May 4, 2021 Case Laws Income Tax

Penalty u/s 271G - under TNMM adopted by the assessee, the profit of the international transaction has to be furnished, whereas the assessee has only furnished the......
May 4, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - In this case, the Assessing Officer has not found any specific fault in rejecting or not satisfying with the valuation made by the assessee.....
May 4, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained cash deposited in bank accounts - Bank account / statement as books - an addition made in respect of a cash deposit in the bank account of.....
May 4, 2021 Case Laws Customs

Refund of SAD - Process amounting to manufacture or not - sterilization, re-packing, re-labelling etc. - From the reply given by the assessees to the show cause notice,.....
May 4, 2021 Case Laws Customs

First time violation of import condition - The petitioner knows that if tomorrow he imports another consignment without Phytosanitary Certificate, then his fate is......
May 4, 2021 Case Laws Central Excise

Area based exemption - benefits under the Northeast Industrial Policy - As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a......
May 4, 2021 Case Laws VAT and Sales Tax

Stay of recovery - The first appellate authority proceeds to pass a rather mechanical order calling upon the petitioner to remit a further 25% of tax and furnish a bank.....
May 3, 2021 Case Laws GST

Grant of Anticipatory Bail - valid and genuine purchases or not - no real apprehension is found to exist of the applicant being arrested - Merely because the applicant......
May 3, 2021 Case Laws GST

Non-compliance with the mandatory pre-deposit before filing of appeal - Section 107(6)(b) of the CGST Act, 2017 - The petitioner shall make the mandatory pre-deposit @......
May 3, 2021 Case Laws Income Tax

Validity of reopening of assessment - The very purpose and object of the proviso under Section 147 is to ensure that the assessee pays the income tax in the manner......
May 3, 2021 Case Laws Income Tax

Denial of approval U/s 80G(5)(vi) - if there is no change in the objects of the assessee Trust which were considered to be charitable while granting registration U/s......
May 3, 2021 Case Laws Income Tax

Addition u/s 68 - receipt of gift - the primary onus to establish the identity and creditworthiness of the concerned donors as well as the genuineness of the relevant......
May 3, 2021 Case Laws Income Tax

Revision u/s 263 - Assessee had to bear the loss as value of US dollar increased over the period since receipts of the remittance and date of export. In most of the......
May 3, 2021 Case Laws Income Tax

Penalty u/s 271B - non-filing of Tax audit report u/sec. 44AB of the Act within the due date under section 139(1) - Due to technical issues and pressure of work, the......
May 3, 2021 Case Laws Income Tax

Revision u/s 263 - addition u/s. 68 - This is not a case of non-enquiry or non-application of mind. The Assessing Officer has examined all the evidences and taken a......
May 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - If it is found by the Assessing Officer on such verification that the amount in question represents the sale proceeds of investments......
May 3, 2021 Case Laws Income Tax

Penalty u/s. 271(l)(c) - The words may direct that such person shall pay by way of penalty in section 271 leave a certain amount of discretion in imposition of penalty......
May 3, 2021 Case Laws Income Tax

Capital gain computation - valuation of property - Valuation report of DVO, after all, cannot be treated as the last word on valuation, and there has to be a grievance......
May 3, 2021 Case Laws Income Tax

Estimation of income - bogus purchases - CIT(A) appreciated to estimate the disallowance @ 3% instead of 2.5% proposed by AO and we observe that the revenue is in appeal....
May 3, 2021 Case Laws SEBI

Fees which can be charged by Investment Advisers from their clients - SEBI is an expert regulatory body established under the SEBI Act and the Court, therefore, would......
May 3, 2021 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing application - fresh claim in CIRP - The prospective Resolution Applicants submitted their Resolution Plan on the basis of their financial.....
May 3, 2021 Case Laws Money Laundering

Release of provisionally attached properties - the order passed under Section 5(1) of PMLA, provisionally attaching the property is subject to confirmation by the......
May 1, 2021 Case Laws GST

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Capital gain on sale of property - there is “reason to believe” the income chargeable to tax has been under assessed, in view of......
May 1, 2021 Case Laws Income Tax

Waiver of Interest under section 234B - the petitioner was indeed entitled for partial waiver of interest under section 234 B of the Income Tax Act, 1961 inasmuch as......
May 1, 2021 Case Laws Income Tax

Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at......
May 1, 2021 Case Laws Income Tax

Addition under section 68 being share capital received and addition under section 69C on account of commission - some of Directors did not appear in the case of assessee....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained share application money - non independent application of mind by AO - In the present case also since the AO acted upon the.....
May 1, 2021 Case Laws Income Tax

Capital gain - Additions made u/s 50C - by no stretch of imagination, without making any sport physical verification, two piece of land can be compared to work out the......
May 1, 2021 Case Laws Income Tax

Denying the carry forward of short-term capital loss - the capital losses incurred from transactions in the Indian capital markets should be construed as income accruing....
May 1, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - For section 292BB to apply, the notice must have emanated from the Department. It is only the infirmities in the manner of service of......
May 1, 2021 Case Laws Income Tax

Depreciation by adopting the stamp value as per the provision of Section 50C - As per the scheme of the provision of Section 32 r.w.s 43(6) of the Act, which is a self......
May 1, 2021 Case Laws Income Tax

Disallowance of depreciation claimed on capitalization of preoperative expenses - expenses involved in purchase of milk and determining that the factory was in proper......
May 1, 2021 Case Laws Customs

Reassessment of the Bill of Entry - dues are within the Operational debt under IBC or not - Though the definition of “Operational Debt” in Section 5(21) of the IBC, 2016....
May 1, 2021 Case Laws Companies Law

Validity of Section 272(1)(e) of Companies Act, 2013 - Having held that Registrar and 'a person authorized by the Central Government' fall into different categories, it.....
May 1, 2021 Case Laws Companies Law

Application for reservation of the name “Reef Center for Wellness and Excellence LLP” - The case of the petitioner in fact stands on a stronger footing. The registration....
May 1, 2021 Case Laws Service Tax

Refund of CENVAT Credit - claim filed within the time limitation or not - When the debit made by the appellant as evidenced by the ST-3 returns is considered, it would......
May 1, 2021 Case Laws Central Excise

Excisability - repacking the tobacco products by scenting - High Court is not an Expert Body in order to form an opinion with regard to the manufacturing of a product or....
May 1, 2021 Case Laws Central Excise

CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and......
May 1, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return......
May 1, 2021 Case Laws VAT and Sales Tax

Levy of VAT - transfer of right to use the machinery and equipments - Award of contract by ONGC under a work order - It is declared that the respondents shall not be......
May 1, 2021 Case Laws Indian Laws

Dishonor of Cheque - invocation of revisional jurisdiction - because of the compromise, this is a fit case where the inherent jurisdiction of the High Court under......
May 31, 2020 Case Laws Income Tax

Exemption u/s 11 - assessee is running a hostel and every year surplus is generated - As hostel fee income is subservient to the main object of the education and......
May 31, 2020 Case Laws Income Tax

Accrual of income - Addition on sale of development rights - When obligations of the assessee under the joint venture agreement are not yet performed, there cannot be......
May 31, 2020 Case Laws Income Tax

Capital gain - nature of land sold - capital asset v/s agricultural land - whether the agricultural land sold by the assessee or his HUF is a ‘capital asset’? - land......
May 30, 2020 Case Laws Income Tax

TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the......
May 30, 2020 Case Laws Income Tax

Addition u/s 69B on the basis of DVO's report only - Unexplained investment in the hotel building - 99 years lease deed was converted to a sale deed - registered valuer.....
May 30, 2020 Case Laws Indian Laws

RTI - Scope of Public Authority - it is not possible to hold that the petitioners who are substantially financed by the companies owned by the State Government cannot be....

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A: TYPES OF CUSTOMS DUTY IN INDIA

F: Consolidated SCN and Order

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

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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...

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

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

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