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Highlights / Annotations / Catch Notes For June

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Showing 1851 to 1900 of 6336 Records

1 ....34 35 36 373839 40 41 42........ 127

June 15, 2022 Case Laws Service Tax

Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The......
June 15, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - The title “M/s” used in the complaint, affidavit-in-evidence, agreement dated 04.09.2010 and in the statutory notice,......
June 14, 2022 Notes Insolvency and Bankruptcy

Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code (IBC),2016. - Notes
June 14, 2022 Notes Indian Laws

Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole proprietorship. - Notes
June 14, 2022 Notes Insolvency and Bankruptcy

Power of NCLT/NCLAT vis-à-vis writ jurisdiction of the high court. - whether NCLT/NCLAT could enquire into allegations of fraud. - Notes
June 14, 2022 Circulars GST - States

GST fraud - Identification and prevention of bill traders in the newly applied cases - bill traders after getting registrations, issue invoices without supply of goods......
June 14, 2022 Notifications Income Tax

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) -......
June 14, 2022 Case Laws Income Tax

Income from house property - Deemed rental income - vacant property - The word receivable refers to the payment not being realised. The use of word “receivable” in......
June 14, 2022 Case Laws GST

Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice......
June 14, 2022 Case Laws GST

Recovery of Government dues - alleged dues towards Central Goods and Services Tax without giving the benefit of Input Tax Credit, admissible to the Petitioner - Upon......
June 14, 2022 Case Laws GST

Seeking release of vehicle alongwith the goods - Section 129(1) of the CGST Act - trading of copper and copper scrap - Genuinness of transaction was under doubt - It is.....
June 14, 2022 Case Laws GST

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has......
June 14, 2022 Case Laws Income Tax

Unexplained/undisclosed income - Addition based on finding are based on the statements of erstwhile teachers who have been terminated from service - - The prosecution......
June 14, 2022 Case Laws Income Tax

Addition on account of low withdrawals (drawings) - There is noting on record to suggest that the assessee has purchased any movable or immovable properties, incurred......
June 14, 2022 Case Laws Income Tax

Addition u/s 69A being cash deposit in the Bank A/c during the demonetization period - cash deposit out of the sale proceeds effected prior to the ban of currency notes.....
June 14, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - substantial increase in the capital account - In the present case the Ld. Pr. CIT on the one hand mentioned that the assessee did not provide......
June 14, 2022 Case Laws Income Tax

Penalty u/s. 271D - Loan accepted in cash in contravention of section 269SS - it is clear beyond doubt that the transactions entered on the page are pertaining to the......
June 14, 2022 Case Laws Customs

Classification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - The classification adopted by the original authority, and......
June 14, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - validity of simultaneous proceedings under different statutes - In the instant case, the FIR was filed for offences under Indian......
June 14, 2022 Case Laws Service Tax

Exemption from Service Tax - allied educational activities or not - The services rendered by the petitioner Universities by way of affiliation and allied activities......
June 14, 2022 Case Laws Service Tax

CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the......
June 14, 2022 Case Laws Indian Laws

Dishonor of Cheque - rejection of prayer of the petitioner/appellant to lead additional evidence under section 391 of the Code of Criminal Procedure, 1973 - section 138.....
June 13, 2022 Notifications Income Tax

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or......
June 13, 2022 Notifications Companies Law

Companies (Appointment and Qualification of Directors) Second Amendment, Rules, 2022 - independent director - Any individual whose name has been removed from the......
June 13, 2022 Notifications Income Tax

Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - Higher TDS/TCS rate on the “Specified Persons” - “specified person” means a person who....
June 13, 2022 Notifications Companies Law

Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022. - Power of ROC to call for information, to ask for removal of defects if.....
June 13, 2022 Circulars DGFT

Inclusion of agencies in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015 20 in terms of Para 2.55 (d) of HBP 2015 20. - 2 Agencies are......
June 13, 2022 Circulars DGFT

Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business'
June 13, 2022 Case Laws Income Tax

Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s 153A - there was no representation on behalf of the....
June 13, 2022 Case Laws Income Tax

On money receipts - additions based on the disclosure made before the Settlement Commission, however, the application was rejected by the commission - As a settled......
June 13, 2022 Case Laws Income Tax

Penalty imposed u/s 271AAA - in course of search and seizure operation when the assessee came forward and offered certain income to show his bonafide and ultimately......
June 13, 2022 Case Laws Income Tax

Disallowance of deduction claimed u/s 80P - As it is clear from the byelaws and particularly primary objects and principle business of the assessee that the assessee is.....
June 13, 2022 Case Laws Income Tax

Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in lending to sister concerns - AR explained the......
June 13, 2022 Case Laws Customs

Demand of Interest and penalty on amount already recovered towards duty foregone - advance licence scheme - There can be no doubt that such condition was not in......
June 13, 2022 Case Laws Central Excise

Extended period of limitation - demand of duty - it is settled legal principle as laid down by the Hon’ble Supreme Court in catena of decisions that something positive......
June 13, 2022 Case Laws GST

Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same......
June 13, 2022 Case Laws GST

Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ......
June 13, 2022 Case Laws Income Tax

Validity of Faceless Assessment Order - The impugned order does not indicate the reason for not granting such opportunity despite request for the same having been made......
June 13, 2022 Case Laws Income Tax

Penalty u/s 271B - non-compliance of the provisions of sec. 44AB - delay in filing the tax audit report - The reasons are definitely such that they were beyond the......
June 13, 2022 Case Laws Customs

Confiscation of improperly imported consignment - import of natural rubber RSS3 - restriction on import - Private contracts are always subject to public policy and laws.....
June 13, 2022 Case Laws Companies Law

Punishment for contempt of orders of this Tribunal - the Respondents had no right under the compromise memo not to comply with the undertaking to discharge its dues to......
June 13, 2022 Case Laws Insolvency and Bankruptcy

Recovery of outstanding amounts - NPA - Forum Shopping - It is a settled law that the practice of Forum Shopping be condemned as it is an abuse of law. This case is......
June 13, 2022 Case Laws Insolvency and Bankruptcy

Suspension of initiation of Corporate Insolvency Resolution Process - time limitation - Section 10A of the IBC, 2016 - OTS is a mechanism available with the banks for......
June 13, 2022 Case Laws Service Tax

CENVAT Credit - Service Tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corporation (DICGC) - the credit of the Service Tax paid....
June 13, 2022 Case Laws Central Excise

Entitlement of interest on refund amount - relevant time for calculation of interest - In the present matter the time limit for payment of the refund amount to the......
June 13, 2022 Case Laws Central Excise

Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of......
June 13, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - input services - generation of electricity which was captively used but some part thereof was also sold by them/exempt goods - common input -....
June 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - acquittal of the accused - The proviso to Section 138 of the Act affords clear indication that ‘giving notice’ in the......
June 11, 2022 Case Laws GST

Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does.....
June 11, 2022 Case Laws GST

Reimbursement of GST - respondent is obliged to serve a welcome drink to the passengers who boarded the subject trains - As correctly concluded by the arbitrator, GST......

1 ....34 35 36 373839 40 41 42........ 127

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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