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May 29, 2019 Case Laws Companies Law

Restoration of the name of the Company in the ROC - The statement of account from 01.01.2011 to 25.02.2019 of the Company with Canara Bank, has been filed to show that......
May 29, 2019 Case Laws Service Tax

Small scale exemption - benefit of N/N. 6/2005-ST dated 01.03.2005 - aggregate value only includes the amounts charged by the appellant - service tax paid by the......
May 29, 2019 Case Laws Central Excise

Area based exemption - benefit of N/N. 50/2003-CE dated 10.06.2003 - The assembling of various parts amounts to manufacture in terms of the provisions of Section 2(f) of....
May 29, 2019 Case Laws VAT and Sales Tax

Pre-deposit - input credit of purchases from dealers having cancelled /abinitio Tin - to disallow tax credit on any purchase, it has to be established that it is in......
May 29, 2019 Case Laws GST

Possibility of arrest - Possibility of detention to custody - Grant of anticipatory bail - Input Tax Credit - fake invoices - SC refused to interfere - Decision of......
May 29, 2019 Case Laws Customs

Forfeiture of security deposit - Authorized Courier or not - Plainly, if the petitioner was not in touch with the customers and was merely acting in a custom clearance......
May 29, 2019 Case Laws Insolvency and Bankruptcy

Distribution of assets - Workmen dues - whether part of liquidation estate assets or not? - The provident fund dues, pension funds dues and gratuity fund dues are not......
May 29, 2019 Case Laws Insolvency and Bankruptcy

Commercial wisdom of CoC cannot be interfered with by the Adjudicating Authority. Definitely, it does not mean that Carte Blanche powers are given to RP & the CoC but to....
May 29, 2019 Case Laws Central Excise

CENVAT Credit - It is not the duty of the appellant to know about the manufacturer of the goods when invoice contains all the details in terms of Rule 9(2) of CENVAT......
May 28, 2019 Notifications Income Tax

Prohibition of Benami Property Transactions (Conditions of services of Members of Adjudicating Authority) Rules, 2019
May 28, 2019 Case Laws GST

Filing of manual applications for refund - On or before the next date of hearing, the provisional refund due to the Petitioners in terms of Rule 91 of the CGST Rules......
May 28, 2019 Case Laws Income Tax

Computation of capital gain on sale of property - valuation - the property in question cannot be valued as has been directed by the ld CIT in view of the litigations......
May 28, 2019 Case Laws Income Tax

Scrutiny Assessment u/s 143(3) after direction of DRP u/s. 144C - time barred assessment - The final assessment order has been passed after the end of one month from the....
May 28, 2019 Case Laws Income Tax

TDS u/s 194C or 194J - Payments to various fields agent for conducting research surveys, data compilation and translation etc. - assessee has duly deducted income-tax at....
May 28, 2019 Case Laws Income Tax

Capital gain computation - transfer of agriculture land by the assessee through an irrevocable general power of attorney - there was no transfer of the land upon the......
May 28, 2019 Case Laws Income Tax

Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.
May 28, 2019 Case Laws Service Tax

Classification of services - demand of service tax was confirmed on the ground that consideration was received in cash and invoices do not contain VAT amount it has to......
May 28, 2019 Case Laws Service Tax

Levy of service tax on TDR / Transfer of land development rights - as the appellant has not acquired any land development right from DCPC, then how the appellant can......
May 28, 2019 Case Laws Service Tax

No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance......
May 28, 2019 Case Laws Service Tax

Jurisdiction - appellant’s jurisdictional Service Tax Authorities at Noida - In the absence of any finding to the effect that Noida office was registered office, there......
May 28, 2019 Case Laws Central Excise

CENVAT Credit - input services - The appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance......
May 28, 2019 Case Laws Customs

Unconditional release of goods - period of limitation for issue of notice - the phrase ‘given’ employed in sub-section(2) of Section 110 under clause (a) of Section 124.....
May 28, 2019 Case Laws Customs

Valuation of imported goods - rejected of declared value - the appellant has accepted the enhanced value and paid the differential duty, but only for the reasons that......
May 28, 2019 Case Laws Insolvency and Bankruptcy

Overriding effect of IBC over PMLA - as the ‘Prevention of Money Laundering Act, 2002’ or provisions therein relates to ‘proceeds of crime’, Section 14 of the ‘I&B Code’....
May 28, 2019 Case Laws FEMA

It is true that the respondent has made many allegations of malpractices. But the cases are not decided on the basis of allegation. In the final order, the matters are......
May 28, 2019 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Order - Recording of reason to believe under the said provision is not a formality rather it is the duty of the authorized......
May 28, 2019 Case Laws Service Tax

Extended period of limitation - The benefit of the proviso to Section 73(1) could be taken only when there was an explicit averment in the show cause notice that there......
May 28, 2019 Case Laws Central Excise

CENVAT Credit - reduction of credit towards debit notes issued against Quality difference - Once it is not disputed that the entire quantity for which the invoice was......
May 28, 2019 Case Laws VAT and Sales Tax

Issuance of Form 'F' - Stock transfer - there is no justification for the Respondents to deny the Petitioner the F forms for the consignment of its own goods sent by it.....
May 28, 2019 Case Laws VAT and Sales Tax

Rejection of C-Forms - Territorial Jurisdiction - The argument for the Delhi VAT authorities that the Haryana authorities had the power or somehow could retrospectively.....
May 27, 2019 Case Laws GST

Profiteering - sale of a built up house - DGAP's Report revealed that the ratio of ITC to the taxable turnover post GST period increase from 0.61% to 3.45% i.e net......
May 27, 2019 Case Laws Income Tax

Reassessment u/s 147 - reasons recorded without referring assessment u/s 143 (3) explains why the reasons for re-opening the assessment does not advert earlier......
May 27, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee had not withheld any relevant information regarding the short term capital gains from the AO which was based on the valuation report of.....
May 27, 2019 Case Laws Income Tax

Rectification u/s 254 - Gain on sale of land - ambiguity found in the order which nowhere clearly speaks about the fact that the gain arising out of selling of flat is......
May 27, 2019 Case Laws Income Tax

Capital gain on sale of land - FMV as on 1/4/1981 - AO has not given any evidence that how the FMV has been determined by him - AO may decide the whole issue either by......
May 27, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - No cash was found to be deposited prior to the date of the issue of cheques proves that the assessee has not purchased cheques by paying....
May 27, 2019 Case Laws Income Tax

Addition u/s.68 - share capital & premium - Nothing on record suggest any money got exchanged between the assessee and the investor - as per Ld. AO’s finding, the......
May 27, 2019 Case Laws Customs

Maintainability of revision petition - short payment of the requisite fee - objection not having been pointed out at the time of hearing of the petition on merits, ought....
May 27, 2019 Case Laws Service Tax

Refund claim - Exporter or not - export being made through M/s MMTC Ltd. due to restriction who stands indemnified of all claims, damages etc, of the foreign buyer......
May 27, 2019 Case Laws Central Excise

CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to.....
May 27, 2019 Case Laws Central Excise

CENVAT credit - investigation conducted at CCE, Merrut - Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturing during the......
May 27, 2019 Case Laws Central Excise

Process amounting to manufacture or not - fabrication and installation of Retail Visual Identity Elements (RVI) at the petrol pumps different companies - the status of......
May 27, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles......
May 27, 2019 Case Laws Customs

Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and penalty sustained.
May 27, 2019 Case Laws Service Tax

Renting of Immovable Property - Merely because the appellant, being a society, is maintaining the Mosque will not turn them into a religious body, though the same may be....
May 27, 2019 Case Laws Service Tax

Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification -.....
May 27, 2019 Case Laws Central Excise

Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no.....
May 27, 2019 Case Laws Central Excise

CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.
May 26, 2019 Case Laws Customs

Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home......
May 26, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - intermediary service or not - export of services - The Revenue has not produced any evidence as to why providing of back office......

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

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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...

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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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