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Highlights / Annotations / Catch Notes For June

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Showing 1801 to 1850 of 6336 Records

1 ....33 34 35 363738 39 40 41........ 127

June 17, 2022 Case Laws Income Tax

Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year.....
June 17, 2022 Case Laws Income Tax

Validity of Best judgement assessment u/s 144 - the responsibility of the assessee does not end by merely appointing a Counsel. The assessee necessarily needs to ensure.....
June 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - assessee had paid a sum towards electricity charges in cash which are dis-allowable u/s 40A(3) - during the course of assessment proceedings,......
June 17, 2022 Case Laws Income Tax

Assessment of trust - Application of Maximum Marginal rate @ 30% - To be treated as AOP u/s 164 or not - As such subsection (2) of section 164 of the Act provides to......
June 17, 2022 Case Laws Customs

Levy of penalty on the Director of Company - The adjudication order also is fallacious because the entire order proceeds on the basis that show cause notice has been......
June 17, 2022 Case Laws Customs

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”......
June 17, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - All the projects of Corporate Debtor (Real Estate developer i.e Supertech Ltd.) or specified project to be proceeded against - In ‘CIRP’ Process,......
June 17, 2022 Case Laws Service Tax

Rejection of declaration filed under SVLDRS - The case of the petitioner squarely falls under the exception given in Section 125(1)(e) of the Act as the petitioner was......
June 17, 2022 Case Laws Service Tax

Rectification of mistake - digging of borewell for the farmer/ agriculturist for the purpose of irrigation - exemption from Service tax or not - The present......
June 17, 2022 Case Laws Central Excise

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and......
June 17, 2022 Case Laws Central Excise

Extended period of limitation - suppression of facts or not - The belief of an assessee may be right or wrong but it is incumbent on the department to ascertain the......
June 17, 2022 Case Laws Central Excise

Valuation - inclusion of TCS collected from the buyer over and above the price of the goods - In the present case the TCS is collected not as a additional consideration.....
June 17, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - levy of interest on belated payments of taxes - Needless to say, if the admitted tax has been paid in time, the question of levying......
June 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - They altered the terms of their contract in respect of payment of money that it would be paid by the accused only.....
June 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability of authorized signatory - There is no denial that stop payment was made. A plea has also been taken that Gurucharan Singh, who......
June 16, 2022 Case Laws Income Tax

Bogus LTCG - genuine v/s sham transaction - burden of proof - penny stock purchases - colourable devices adopted in the process or not? - The assessee cannot take......
June 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Period of limitation - denial of deduction u/s 11 - As the petitioner was well aware of the fact that this is the case of filling of inaccurate......
June 16, 2022 Case Laws Income Tax

Levy of tax on Anonymous donation u/s 115BBC - Section 68 has no application in the instant case because the assessee has disclosed the donation as its income and......
June 16, 2022 Case Laws Income Tax

Penalty u/s 271G - requirement of maintenance of segment profitability between AEs and non-AEs transactions - non-maintenance of details in terms of section 92D(3) of IT....
June 16, 2022 Case Laws Income Tax

Exemption u/s 11 - UP Awas Evam Vikas Parishad - AO denied exemption holding that the assessee was hit by the proviso to section 2(15) of the Act as the assessee has......
June 16, 2022 Case Laws GST

Classification of services - Hostel Accommodation services - The service of hostel is optional and not coming out from the package and separate consideration will be......
June 16, 2022 Case Laws GST

Classification of goods - appropriate rate of GST - U-bolt - Front Spring Bolts - Spring Pins - Since in the Commercial parlance the goods in question are known as Nuts.....
June 16, 2022 Case Laws Income Tax

Addition on account of deposit of cash during the demonetization period - allegation of sham transactions - the AO has acted on mere surmise and conjectures without duly....
June 16, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - LTCG on purchase of plot - A.O. has not clearly mentioned the limb, on the basis of which, penalty was proposed to be imposed. - concealment of......
June 16, 2022 Case Laws Income Tax

Disallowance u/s. 40(A)(2)(b) - excessive salary payment - payment to close associates / related parties - AO can disallow only that portion of the total expenditure,......
June 16, 2022 Case Laws Income Tax

Unexplained expenditure - Addition on the basis of contents of the seized document - keeping in view the fact that the assessee has offered the amounts mentioned on the.....
June 16, 2022 Case Laws Income Tax

Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per.....
June 16, 2022 Case Laws Customs

Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act......
June 16, 2022 Case Laws Service Tax

SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying....
June 16, 2022 Case Laws Service Tax

Refund of CENVAT Credit - whether mere procedural irregularity can curtail the substantial benefit or not - In the present case the amount in question was deposited......
June 16, 2022 Case Laws VAT and Sales Tax

Issuance of Garnishee Notices - composition scheme - dispute over turnover - execution of civil work relating to construction of roads - If there is payment of tax under....
June 15, 2022 Circulars DGFT

Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 - additional provisions for allocation of Tariff Rate Quota (TRQ) of Crude Soya.....
June 15, 2022 Case Laws GST

Validity of assessment order - Period of limitation of 3 years u/s 73 of GST - the three years period ends only on 30.09.2021 within which since the order dated......
June 15, 2022 Case Laws Income Tax

Nature of loss from purchase and sale of share - speculation or non speculation loss - ITAT held that deployment of funds in the instant case is more in the business of.....
June 15, 2022 Case Laws Income Tax

Deduction u/s 10B(7) r.w.s. 80IA(10) - Denial of deduction as assessee is having “more than the ordinary profits” - The judicial pronouncements clearly makes it......
June 15, 2022 Case Laws Income Tax

Disallowance of set-off u/s 70 of share trading business loss against income from profession - the assessee has been able to substantiate that the shares were purchased.....
June 15, 2022 Case Laws Income Tax

Scope of re-assessment proceedings u/s 147 - Benefit of exemption u/s. 10(23C)(iiiae) proposed to be denied - addition on account of Cash deposited in the Bank account -....
June 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - eligibility of reasons to believe - the sole basis for the AO to form reasonable belief of escapement of income is, Tax Audit Report......
June 15, 2022 Case Laws Income Tax

Validity of assessment - notice u/s. 143(2) was issued by the AO having no jurisdiction over assessee - Since in the instant case said Instruction of CBDT has not been......
June 15, 2022 Case Laws Income Tax

Periphery Development Expenses - Disallowance of expenses as only objection raised by the ld. AO is that some of the expenditure debited by the assessee cannot be termed....
June 15, 2022 Case Laws Income Tax

MAT Computation - Addition to the book profit - no person can be permitted to gain from his own mistake either deliberately or intentionally or otherwise done. Giving a.....
June 15, 2022 Case Laws Indian Laws

Enhancement of credit limit - Criminal Conspiracy - framing of charges against the Company - maintainability of prosecution proceedings against the company being a......
June 15, 2022 Case Laws Customs

Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country......
June 15, 2022 Case Laws Customs

Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered.....
June 15, 2022 Case Laws Customs

Import of TV in CKD (unassembled) in parts - rejection of declared value - classification of branded assemblies - Customs Act, 1962 is not a law of morality; nor is it a....
June 15, 2022 Case Laws Customs

Benefit of exemption - scope of the term 'Machinery used for the production of a commodity' - denial of benefit on the ground that some of the key machines like Coil......
June 15, 2022 Case Laws Insolvency and Bankruptcy

Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in......
June 15, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - While a written contract cannot be treated as a pre-requisite to proving the existence of financial debt, the......
June 15, 2022 Case Laws Service Tax

Correct calculation of tax liability - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - benefit of input tax credit - This ought to have been properly examined......
June 15, 2022 Case Laws Service Tax

Recovery of Short paid Service Tax - taxability of reimbursements - The nature of service should make no difference to the taxability of reimbursements when Rule 5 under....

1 ....33 34 35 363738 39 40 41........ 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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

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

H: Loan to equity conversion attracts income tax on excess share premium ...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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