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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 1651 to 1700 of 6336 Records

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June 25, 2022 Case Laws Income Tax

Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the......
June 25, 2022 Case Laws Income Tax

Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of......
June 25, 2022 Case Laws Income Tax

Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee......
June 25, 2022 Case Laws Income Tax

Genuineness of expenses - Liability accrued under development agreement was not provided for by the assessee in the books of account - As rightly concluded by the......
June 25, 2022 Case Laws Income Tax

Ad-hoc disallowance of the expenses - the contention of the assessee is that due to flood material evidences was washed away and FIR was duly registered, further it is......
June 25, 2022 Case Laws Income Tax

Entertainment tax subsidy - capital or revenue receipt - disallowance u/s. 37 - AO made ad hoc disallowance u/s. 37 @ 10% of expenditure. However, the said disallowance.....
June 25, 2022 Case Laws Income Tax

Source of Cash deposited into the Bank Account - Agricultural income - advances received from customers in land transactions - CIT(A) ought to have considered the......
June 25, 2022 Case Laws Customs

Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the......
June 25, 2022 Case Laws Customs

Seeking release of seized goods - memory cards of different specifications - The denial of provisional release appears not to have considered the legal framework for......
June 25, 2022 Case Laws Customs

Delay in filing of appeal before Commissioner (Appeal) - Period of limitation for date of assessment of Bill of entry - to tbe counted from the date of communication of.....
June 25, 2022 Case Laws Customs

Revocation of Customs Broker License - proceeding under Regulation 17 of CBLR, 2018 has already reached its penultimate stage - A period of 59 (fifty nine) days from the....
June 24, 2022 Case Laws GST

Seeking grant of bail - wrongful availment of Input Tax Credit - this Court after considering all the aspects of the matter, particularly the period of detention and the....
June 24, 2022 Case Laws GST

Profiteering - supply of Services by way of admission to exhibition of cinematography films - There is no dispute relating to the fact that the Respondent has increased.....
June 24, 2022 Case Laws GST

Profiteering - Project Suncity Avenue-102 - The Authority determines that the Respondent has profiteered an amount of Rs. 2,62,56,652/-. Therefore, given the above......
June 24, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - CIRP proceedings - The proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be pressed into service to......
June 24, 2022 Case Laws Income Tax

Demand against company merged - scope of Proceedings under provisions of IBC - As position of law in this regard is that, the proceeding under provisions of Insolvency......
June 24, 2022 Case Laws Income Tax

Credit of Dividend Distribution Tax (DDT) u/s. 115-O - technical default committed at the time of filing of challan - In our view, the assessee has already approached......
June 24, 2022 Case Laws Income Tax

Ex-parte order passed by CIT- A - Denial of natural justice - the principle of audi alteram partem is the basic concept of natural justice. The expression "audi alteram.....
June 24, 2022 Case Laws Income Tax

Capital gain computation - FMV determination - reference to DVO - indexed cost of acquisition - assessee’s land is situated in New City Light Area of Surat, which is......
June 24, 2022 Case Laws Income Tax

Deduction u/s 80IA in respect of profits of the eligible undertaking - So far as interest on delayed payment from customers is concerned, such payments were made by......
June 24, 2022 Case Laws Income Tax

Benefit of Section 54EC - Amount invested in bonds issued by NHAI - Period of limitation for investment - the investment made by the Appellant in bonds issued by NHAI on....
June 24, 2022 Case Laws Income Tax

Validity of Reassessment proceedings u/s 147 - There was no failure to disclose material facts and failure to place a version favourable to the Revenue cannot be a......
June 24, 2022 Case Laws Income Tax

Nature of expenditure - Allowability of general management fees incurred when the assessee is still in the process of completing the project of IT/ITES project - the......
June 24, 2022 Case Laws Service Tax

SVLDRS - rejection of application for non payment of tax in time - difficulty in making payment through NEFT / RTGS - The facts on record indicates that the amount of Rs....
June 24, 2022 Case Laws Customs

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has......
June 24, 2022 Case Laws Service Tax

Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site......
June 24, 2022 Case Laws Service Tax

Levy of service tax - applicability of Reverse Charge Mechanism - the services have been provided by the foreign Insurance Company to the foreign site office/branch......
June 24, 2022 Case Laws Central Excise

Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or......
June 24, 2022 Case Laws VAT and Sales Tax

Appealable order or not - endorsement on the application made by the petitioner - the argument of the learned Government Pleader that appeal itself may not lie cannot be....
June 24, 2022 Case Laws Indian Laws

Power to enhance the sentence awarded by the trial court - Dishonor of Cheque - insufficiency of funds - hile the Trial Court has consciously imposed fine of Rs. 5,000/-....
June 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of Director - The petitioners admit that the cheque was drawn by them and handed over to the respondent-complainant. However,......
June 24, 2022 Case Laws Indian Laws

Validity of suit promissory notes / negotiable instrument - material alteration - The evidence on record clearly points out alteration of numerical '1' as '7', changing.....
June 23, 2022 Case Laws Income Tax

Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common......
June 23, 2022 Case Laws Income Tax

Estimation of profit - addition of receipts pertaining to contract receipts not shown in the total turnover and cash deposits into SBI Bank account - Department must act....
June 23, 2022 Case Laws Income Tax

Computation of profit u/s 115JB - scope of MAT provisions - inclusion/ exclusion of profits of sick industrial company -Such positive Book-Profits start arising to the......
June 23, 2022 Case Laws Income Tax

Agricultural income or not - Since no agricultural income has been shown by assessee’s husband in this year, the entire income has been considered as ‘income from other.....
June 23, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained deposits in bank account - The assessing officer has made the addition simply because the assessee failed to produce the lender. Merely......
June 23, 2022 Case Laws Income Tax

Addition u/s 69 - loss on the sale of shares of Swarsarita Gems Limited - Year of assessment the AO has determined the income under the provisions of section 69 with......
June 23, 2022 Case Laws Customs

Demand of amount over and above the amount towards cost recovery charges for deputing officers of the customs in the petitioner’s Inland Container Depot (ICD) - unless......
June 23, 2022 Case Laws Customs

100% EOU - De-bonding - payment of duty on capital goods imported without payment of duty - Wrongful application of rates/period of depreciation - s per the Tribunal’s......
June 23, 2022 Case Laws SEBI

Contravention of provisions of the SEBI Act - Liability of directors in alleged offence - the accused petitioners were fully aware and had knowledge about the activity......
June 23, 2022 Case Laws Insolvency and Bankruptcy

Auction purchaser - Seeking refunds of certain amount which have deposited under protest for discharge the contractual obligation - Merely because the petitioner is a......
June 23, 2022 Case Laws Service Tax

Failure to deposit the amount under SVLDRS (Sabka Vishwas (Legacy Dispute Resolution) Scheme) - The application of the petitioner under the Scheme has to be considered......
June 23, 2022 Case Laws Central Excise

Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there......
June 23, 2022 Case Laws Central Excise

Invocation of Extended Period of Limitation - though the department was informed as early as February 2001 took note of the ineligibility of the Notification in June......
June 23, 2022 Case Laws VAT and Sales Tax

Determination of taxable turnover presuming sales - As far as the present case is concerned again, the Assessee cannot be expected to negatively prove that there was no.....
June 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - complaint was dismissed without taking cognizance - The complaint has been axed even before it was numbered and taking on file. In the opinion of......
June 22, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - Fraudulent availment of Input tax credit - Insofar as the submissions made by the learned Senior Advocate for the present applicant.....
June 22, 2022 Case Laws Central Excise

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise....
June 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Allowability of Expenditure on account of freebies incurred in violation of the provisions of Indian Medical Council (Professional......

1 ....30 31 32 333435 36 37 38........ 127

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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