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Highlights / Annotations / Catch Notes For June

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Showing 2201 to 2250 of 6336 Records

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June 25, 2021 Case Laws Service Tax

CENVAT Credit - trading of service (exempted service) - The appellants have been meticulously reversing the proportionate credit attributable to the trading activity.......
June 25, 2021 Case Laws VAT and Sales Tax

Jurisdiction of AO - The procedures to be followed in the department for assessment are well settled. Thus, the authorities competent are not expected to commit such......
June 25, 2021 Case Laws Indian Laws

Dishonor of Cheque - primary or secondary evidence - Just because respondent No.2 has not lodged any complaint with the police concerned about lost of original......
June 24, 2021 Case Laws GST

Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being......
June 24, 2021 Case Laws GST

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the......
June 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - ALV estimation - We are unable to see application of mind by the AO of the materials available before him. The AO has not recorded any.....
June 24, 2021 Case Laws Income Tax

Validity of assessment - Though the Income Tax Act does not anywhere contemplate issuance of a show cause notice prior to finalisation of scrutiny assessments, as a......
June 24, 2021 Case Laws Income Tax

Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of......
June 24, 2021 Case Laws Income Tax

Assessment u/s 153A - Protective assessment while making additions in the hands of son/grandson - interest income arising out of funds - By no stretch of imagination the....
June 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee had shown fixed assets but he had not offered any income from the said property - The reasons recorded by the Assessing......
June 24, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s. 12AA - the view of the ld. CIT (Exemption) that the appellant company is a commercial organization merely because it is......
June 24, 2021 Case Laws Income Tax

Exemption u/s 80G - the fair opportunity shall be granted to the assessee trust before coming to the conclusion as directed. Competent Authority shall make every......
June 24, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Unexplained expenditure u/s 69C - CIT(A) was indeed justified in deleting the penalty, as there was no concealment of income on the part of the......
June 24, 2021 Case Laws Money Laundering

Seeking Bail - Money Laundering - proceeds of crime - The fact remains that this appeal is being considered today by this Court only after six months from the date of......
June 24, 2021 Case Laws Customs

Interim suspension of the operation of Customs Broker's License - As the respondents could able to establish factually that the offence report was communicated to the......
June 24, 2021 Case Laws Companies Law

Disqualification upon the petitioners for acting as Directors of Companies - Deactivation of DIN - Section 164(2) must be given only prospective operation and the......
June 24, 2021 Case Laws Central Excise

Rebate Claim - export of goods - Though, the conduct of the petitioner was no forthright and was intended to defraud the revenue, fact remains that the petitioner has......
June 24, 2021 Case Laws Service Tax

SVLDRS - Since the Scheme has come to an end, this Court is permitting the Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, to decide the......
June 24, 2021 Case Laws Service Tax

Validity of SCN - Jurisdictional error - reply to SCN not provided - It is always open to the petitioner to convince the Authority as to the invalidity of the show cause....
June 24, 2021 Case Laws Service Tax

Maintainability of SCN - instead of replying to the SCN, petitioner has rushed to this Court by invoking the extra ordinary remedy under Article 226 of the constitution.....
June 24, 2021 Case Laws Companies Law

Seeking grant of Anticipatory Bail - Fraud - fraudulently/illegally obtained loan and siphoning off the funds - petitioner (Director of one company out of group......
June 24, 2021 Case Laws Customs

Refund of duty paid - principles of unjust enrichment - The Adjudicating Authority has very comfortably adopted the amount of refund claimed as the amount of duty passed....
June 24, 2021 Case Laws Customs

Seeking restoration of revoked license - customs broker licence - forfeiture of security deposit - levy of penalty - the proceedings were commenced without the......
June 23, 2021 Case Laws GST

Principles of natural justice - Validity of assessment order - The procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to....
June 23, 2021 Case Laws GST

Grant of Statutory Bail - availment of illegal Input Tax Credit - fake invoices - charge sheet not filed within the statutory period of 90 days - Section 132 (1) (i) of.....
June 23, 2021 Case Laws Income Tax

Entitlement u/s 10B - The petitioner has to get an approval from the competent Board as contemplated for claiming exemption under Section 10-B of the Income Tax Act.......
June 23, 2021 Case Laws Income Tax

Addition u/s.153A - addition u/s.69A - Assessee was the beneficial owner of the foreign bank account of HSBC Bank at Geneva - Since assessee is a non-resident, at the......
June 23, 2021 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - unexplained share capital and premium - The assessee had not only submitted all the details and evidences to prove the share capital....
June 23, 2021 Case Laws Income Tax

Addition of gift u/s 68 - there is no discrepancy in the Gift to the director of the assessee company. The donor is the real brother of recipient of the Gift. - CIT(A)......
June 23, 2021 Case Laws Income Tax

Monetary limit for filing of appeal by revenue in case of penalty - Penalty u/s 271(1)(c) on bogus purchases - Quantum proceedings and penalty proceedings are......
June 23, 2021 Case Laws Customs

Validity of notification for restricting the import of certain beans, peas and pulses - different interim orders were passed by the different High Courts and the......
June 23, 2021 Case Laws Service Tax

100% EOU - refund of unutilized CENVAT credit - time limitation - After the introduction of GST in July 2017, there is no option provided to the noticee to avail CENVAT.....
June 23, 2021 Case Laws Service Tax

Demand of service tax - reverse charge - revenue neutral issue - extended period of limitation - The extended period of limitation has wrongly been invoked by the......
June 23, 2021 Case Laws Service Tax

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the......
June 23, 2021 Case Laws Central Excise

Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their......
June 23, 2021 Case Laws Central Excise

Refund of CENVAT Credit - the credit was reversed under GST Law at the time of filing refund claim. - It is very strange that the learned Commissioner (Appeals) has......
June 23, 2021 Case Laws VAT and Sales Tax

The practice of filing Writ Petitions without exhausting the statutory appellate remedy is in ascending mode and most of such Writ Petitions are filed with an idea to......
June 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - The petitioner failed to explain as to what were the circumstances under which photocopy was prepared and who was in possession of the original......
June 23, 2021 Case Laws Indian Laws

Dishonor of Cheque - The cheque is said to have been given in the year 2013, as such, the year on the cheque is also shown as '2003' by overwriting the digit '1' against....
June 22, 2021 Case Laws Income Tax

MAT computation u/s 115JB - provision made for payment of Excise duty - there is no mistake in the accounts of the assessee and the lower authorities are not justified......
June 22, 2021 Case Laws Income Tax

Unexplained money u/s 69A read with 115BBE - acknowledge income/ notional income of House wife - cash deposit in bank during demonetization period - In the present case.....
June 22, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income offered by assessee by way of LTCG in revised return - it is not in dispute that the assessee filed revised return before......
June 22, 2021 Case Laws Income Tax

TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any......
June 22, 2021 Case Laws Income Tax

Unexplained investment u/s 69 - Addition were made based on the retrieved data from CPU/Computer - source for above payments for agricultural lands have been explained......
June 22, 2021 Case Laws Customs

Detention Order - Smuggling - foreign Gold - pre-execution stage are not - The Competent Authority has passed the detention order on the premise that the petitioner was.....
June 22, 2021 Case Laws Customs

Refund of pre-deposit - Unjust Enrichment - Amount credited to the Consumer Welfare Fund - The attempt to persuade us that this absurdity has been legislatively intended....
June 22, 2021 Case Laws Customs

Levy of penalty u/s 112(a) and 114A of CA - Evasion of Customs Duty - Forging of signature - high seas sale - allegation is that appellant had prior knowledge about the.....
June 22, 2021 Case Laws Central Excise

Process amounting to manufacture - baby diapers - sanitary napkins - transformation of supplied material into marketable packages necessary for commercial acceptance -......
June 22, 2021 Case Laws Central Excise

Refund of CENVAT Credit - export of granite slabs and tiles - The appellant has reversed the credit in the GSTR-3B; but there was only a delay in debiting the same and......
June 22, 2021 Case Laws Central Excise

Levy of Penalty - Perusal of Rule 26 makes it abundantly clear that unless and until there is sufficient evidence about the mens area/ intent on the part of the......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...

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

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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