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Highlights / Annotations / Catch Notes For June

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Showing 1301 to 1350 of 6336 Records

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June 13, 2023 Case Laws Income Tax

Nature of expenditure - current repairs - replacement of decayed parts - The assessee explains that the replacement was necessary for the manufacturing process, and......
June 13, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Failure to offer full amount of Interest earned on income-tax refund as taxable income - The assessee did not contest this addition,......
June 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - proper reasoning - Merely by adding a line in the reasons recorded by the Assessing Officer that the assessee had failed to disclose......
June 13, 2023 Case Laws Income Tax

Deduction towards Provision for bad debts - Addition u/s 36(1)(vii) - The ITAT found that the assessee had made a provision for bad debts but had not actually written......
June 13, 2023 Case Laws Income Tax

Penalty u/s 271D & 271E - Contravention of provisions of Section 269SS & 269TT - Accepting and repayment of loans / deposits in Cash from the Managing Director of the......
June 13, 2023 Case Laws Income Tax

Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities -......
June 13, 2023 Case Laws Income Tax

Deduction u/s 54F - LTCG - quantum of investment to be made in the New House Property - Actual consideration or Value or transferred property determined as per Section......
June 13, 2023 Case Laws Income Tax

Reopening of earlier orders of ITAT for making additions towards delayed payment of employee’s contribution to ESI and PF - if the Apex Court intended its judgment to be....
June 13, 2023 Case Laws Income Tax

Unsecured loans - Additions u/s 69 as unexplained expenditure - the tribunal finds that the ld. CIT(A) rightly deleted the impugned additions as the AO failed to......
June 13, 2023 Case Laws Income Tax

Disallowance u/s 14A - precondition of applicability of Sec 14A - interest paid on loan / borrowed funds - The tribunal held that the precondition of applicability of......
June 13, 2023 Case Laws Income Tax

Penalty u/s. 270A - GP estimation - underreporting of income - The AO failed to prove underreporting, and the penalty for underreporting of income u/s 270A cannot be......
June 13, 2023 Case Laws Income Tax

Bogus loans u/s 68 - unsecured loans from the three loan creditors and interest on loans - reliance on third party statement - The ITAT upheld the CIT(A)'s order,......
June 13, 2023 Case Laws Income Tax

Assessment of capital gain - transfer u/s. 2(47)(vi) r/w s. 2(47)(i) - JV agreement for construction of building/s - Construction nearing completion but delay in payment....
June 13, 2023 Case Laws Income Tax

Levy penalty u/s 271(1)(c) - since no specific satisfaction has been recorded by the Ld. Assessing Officer either in the body of the assessment order or in the show......
June 13, 2023 Case Laws Income Tax

Deduction u/s 80IB on Central Excise Duty refund - receipt of the subsidy was capital in nature as the assessee was obliged to utilize the subsidy only for repayment of.....
June 13, 2023 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - demand has already been extinguished in the order passed NCLT - The only apprehension of the assessee perhaps is that the AO may not......
June 13, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of the Resolution Plan - Keeping in view, the clarification given by the Counsel for RBI that the ‘prior permission’ is not required, this ‘Tribunal’ is....
June 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Recovery proceedings - Execution of Ex-parte order, passed in arbitration proceedings - So long as the Arbitration Award, was challenged under the......
June 13, 2023 Case Laws Service Tax

Banking and Other Financial Services - delayed payment charges collected from the borrowers who made loan repayments belatedly ie beyond the period stipulated in the......
June 13, 2023 Case Laws Service Tax

Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application......
June 13, 2023 Case Laws Service Tax

Classification of services - supply of Ready-mix Concrete (RMC) - Commercial or Industrial Construction Service or not - In view of the Hon’ble Apex Court judgment in......
June 13, 2023 Case Laws Central Excise

Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 -......
June 13, 2023 Case Laws Indian Laws

Computation of net worth - inclusion of Deferred Tax Liability - Direct or Indirect Method of Calculation - Rejection of Petitioner’s bid in respect of a tender - The......
June 12, 2023 Case Laws GST

Classification of supply - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - Principal supply i.e.......
June 12, 2023 Case Laws GST

Exemption form GST - health care services or not - supply of services by treatment of patients suffering from substance use disorder (SUD) as out-patient alongwith......
June 12, 2023 Case Laws GST

Classification of goods - raw unmanufactured tobacco - Process amounting to manufacture or not? - Mixing of scent (mixture of various perfumes and not jarda scent) - As.....
June 12, 2023 Case Laws Income Tax

Estimation of commission income - Providing Accommodation entries - Unexplained deposits/loans - when a person is engaged in the clandestine activities of providing......
June 12, 2023 Case Laws Income Tax

Penalty u/s 271B - Delay in filing the tax audit report - delay occurred due to the Accountant leaving the job abruptly and it took time for the new Accountant to......
June 12, 2023 Case Laws Income Tax

Disallowance u/s 14A - profits from shares where held as stock in trade and not as investments - The sum and substance of ratio laid down by the Hon’ble Supreme Court......
June 12, 2023 Case Laws Income Tax

Penalty u/s 271B - non filing / delayed filing of audit report - bonafide reasons - delay due to expiry of digital signature and due to technical glitch in the system -.....
June 12, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non compliance to notices u/s 142(1) - The provisions of Section 272A(1)(d) is of deterrent in nature and not for earning revenue. The remedy......
June 12, 2023 Case Laws Income Tax

Depreciation u/s 32 on boundary wall and other structures - Purpose of the boundary wall is to provide protection and security to the building and other assets of the......
June 12, 2023 Case Laws Income Tax

Addition u/s 68 - cash deposits during the demonetization period in SBNs - Proof of the source being the cash sales with necessary corroborative evidences - after......
June 12, 2023 Case Laws Customs

Disposal of Sale / Auction proceeds - Settlement of various claims whereas the demand under the customs act is in Dispute and pending - It is stated that even......
June 12, 2023 Case Laws Customs

Restriction on the import of dogs into the Country for commercial breeding or other commercial activities - Validity of Notification No.3/2015- 2020 - Any State policy......
June 12, 2023 Case Laws Customs

Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious......
June 12, 2023 Case Laws Customs

Revocation of Customs Broker License - handling consignments for multiple untraceable exporters - The facts of the present case are similar, except that the copy of the.....
June 12, 2023 Case Laws Customs

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the......
June 12, 2023 Case Laws Service Tax

Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments......
June 12, 2023 Case Laws Service Tax

Wrongful collection of service tax from clients - Case of Revenue is that Appellant even after claiming that they were exempted from the payment of Service Tax, they......
June 12, 2023 Case Laws Service Tax

Demand of service tax - vague SCN - Without going into further merits of the arguments on various counts, on the sole ground that the Department has failed to issue the.....
June 12, 2023 Case Laws Service Tax

Refund - Doctrine of unjust enrichment - It is on record that the amounts were deducted from their bills and the client had forced the Appellant to make the remittance......
June 12, 2023 Case Laws Service Tax

Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be......
June 12, 2023 Case Laws Central Excise

Validity of Show Cause Notice (SCN) - CENVAT Credit - bagasse - Thus, bagasse is not a manufactured product and Rule 6 of the Cenvat Credit Rules, even after 2015......
June 12, 2023 Case Laws Central Excise

Extended period of limitation - Allegation of suppression of facts - The Appellant could be holding bonafide belief that they are eligible to utilize Cenvat credit for......
June 12, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - demand equal to 10%/5% of value of exempted goods - Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the......
June 12, 2023 Case Laws Central Excise

Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the......
June 12, 2023 Case Laws Central Excise

Clandestine Removal - Retraction of statements - Statements of various persons stand recorded. No doubt the outcome of cross examination has to be given due importance......
June 12, 2023 Case Laws Central Excise

Refund of accumulated Cenvat Credit - Export of goods - there is no dispute that the appellant had exported the goods without payment of duty, further, there is no......
June 12, 2023 Case Laws Central Excise

CENVAT Credit - inputs - If the claim made by the appellant, which, as claimed by them, is supported by the sufficient evidence, then it has to be looked into by the......

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