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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 2301 to 2350 of 6336 Records

1 ....43 44 45 464748 49 50 51........ 127

June 17, 2021 Case Laws Income Tax

Reopening of assessment - capital gain on sale of property - assessee was appointed as the power of attorney holder by the owner in respect of her immovable property -......
June 17, 2021 Case Laws Customs

Enhancement of rate of duty - Crude Palm Oil of Edible Grade in bulk - Effective date - The two requirements are to be complied, namely, publication of the said......
June 17, 2021 Case Laws Insolvency and Bankruptcy

Requirement on the side of Adjudicating Authority to issue notice to the Personal Guarantor at the time of appointing RP - Section 95 of IBC, 2016 - Non-issuance of......
June 17, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - real estate project - The nature of Debt is a "Financial Debt" as defined under section 5(8) of the Code. It has also been established that there is....
June 17, 2021 Case Laws Service Tax

Levy of penalty - delayed payment of service tax - When the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section......
June 17, 2021 Case Laws Service Tax

SEZ unit - Refund of Service Tax - Management or Business Consultant Service - period from July 2017 to September 2017 - claim was filed on 29/05/2018 - rejection refund....
June 17, 2021 Case Laws Indian Laws

Dishonor of Cheque - Admittedly, the cheques, on being presented, were dishonoured with the remark "exceeds arrangement" meaning thereby there were no sufficient balance....
June 16, 2021 Case Laws GST

Exemption from GST - service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) - Benefit of exemption not.....
June 16, 2021 Case Laws GST

Classification of goods - scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian......
June 16, 2021 Case Laws GST

Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand......
June 16, 2021 Case Laws GST

Challenging the order of granting anticipatory Bail - fictitious and non-existent firms - fake ITC availed - The petitioner has not been able to make out a case of......
June 16, 2021 Case Laws GST

Seeking grant of anticipatory Bail - receipt of only invoices against which ITC was wrongly availed - it is not the case of the department that the petitioners are......
June 16, 2021 Case Laws Income Tax

Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding......
June 16, 2021 Case Laws Income Tax

Penalty u/s 271 (1) (c) - under reporting of student fee - In the case in hand the assessee, though explained the reasons for discrepancy in the fee recorded in the......
June 16, 2021 Case Laws Income Tax

Appellate order as passed by National Faceless Appeal Centre - NFAC - the centralizedNFAC have chooses to contemptuously ignore the binding precedent of Jurisdictional......
June 16, 2021 Case Laws Income Tax

Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only....
June 16, 2021 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - providing credit facility to its members - It is interesting to note here that both the authorities below alleged that the assessee is......
June 16, 2021 Case Laws Income Tax

Deduction u/s 80IB(11A) - The contribution of the assessee towards infrastructure development cannot be undermined, because the construction of the warehouses will be......
June 16, 2021 Case Laws Income Tax

Disallowance of excess depreciation of electrical installation - since the assessee is engaged in manufacturing of cotton yarn and the electrical installation for which.....
June 16, 2021 Case Laws Service Tax

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has....
June 16, 2021 Case Laws Central Excise

Denial of Refund claim - Since the appeal of the appellant is pending and during the pendency of the said appeal, the Department cannot withhold the amount recovered......
June 16, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - The generation of residue such as coffee husk and sale or......
June 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - Restoration of case - When no prejudice has been caused to the petitioners herein by restoring the complaint to its original number it does not lie.....
June 15, 2021 Case Laws GST

Classification of services - Works Contract - activities of construction - The Proposed Modus operandi for construction of ‘Unit’ which is ‘other than affordable......
June 15, 2021 Case Laws GST

Scope of Advance Ruling application - Classification of goods - it is seen that the classification of the a products and the applicable rate under GST has been decided......
June 15, 2021 Case Laws Income Tax

Levying the penalty u/s.271(1)(c) - Just for making wrong claims made advertently or inadvertently, therefore, penalty cannot be levied u/s.271(1)(c) of the Act and......
June 15, 2021 Case Laws Income Tax

LTCG on compulsory acquisition - In the absence of notification the benefit under section 96 of RFCTLARR Act 2013, cannot be extended to the assessee. In our view the......
June 15, 2021 Case Laws Income Tax

Powers conferred to CIT(A) u/s 251 - CIT(A) power to direct the AO for issuance of notice u/s 148 - In the present case, Ld.CIT(A) annulled the assessment and further......
June 15, 2021 Case Laws Income Tax

Penalty levied u/s. 271G - nternational transactions - assessee ignoring the provisions of Section 92D of the Act as well as Rule 10D of the Income Tax Rules - Section......
June 15, 2021 Case Laws Income Tax

Exemption u/s 11 - salary payments to the specified persons u/s 13(3) - As the salary had been paid to the specified persons against the services provided by them the......
June 15, 2021 Case Laws Income Tax

Revision u/s 263 - The revenue is disputing on non conduct of enquiry, but we find the assessee firm has discharged its burden of proof on submitting the vital requisite....
June 15, 2021 Case Laws Service Tax

Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case......
June 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - presumption of service of notice - The complaint should have been filed by 03.12.12, Admittedly, the complaint was filed on....
June 15, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - It is true that the burden of proof on the accused to rebut the presumption is only of preponderance of probabilities and......
June 14, 2021 Case Laws Income Tax

Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have......
June 14, 2021 Case Laws Income Tax

Validity of assessment - non issuance of a show cause notice-cum-draft assessment order; which is a mandatory requirement u/s 144B - The impugned assessment order dated.....
June 14, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - We reject the argument of AR that even in the case where there is no assessment made by the AO or the return is processed......
June 14, 2021 Case Laws Income Tax

Addition as income from on money - Year of assessment - addition based on seized material emanating out of the search - Since the nature and source of credit being on-......
June 14, 2021 Case Laws Income Tax

Addition u/s 68 - In this case, the AO has made additions only on the basis of statement recorded from third party ignoring various evidences filed by the assessee to......
June 14, 2021 Case Laws Income Tax

Validity of assessment order passed u/s.153A - ACIT in short appears to have adopted a short cut in the matter and an undertaking from AO was considered adequate by him.....
June 14, 2021 Case Laws Customs

In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with......
June 14, 2021 Case Laws Customs

The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the......
June 14, 2021 Case Laws Customs

Demand of arrears of amount payable towards Cost Recovery Charges - Container Freight Licence - implementation of the VI Pay Commission as a result of which the salaries....
June 14, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - If the parties fail to file any documents, inspite of opportunity being granted, then the Tribunal is perforce required to arrive at a conclusion......
June 14, 2021 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Fraudulent activity on the part of Corporate Debtor - the e-mail communications being exchanged between the parties, it is seen that the Corporate......
June 14, 2021 Case Laws VAT and Sales Tax

Refund of excess tax paid - It is upon the petitioner approaching this Court and filing the above Writ Petition, the respondents have set in motion the process of......
June 14, 2021 Case Laws Indian Laws

Dishonor of Cheque - petitioners were neither signatories to the cheque nor parties to the agreements - Partner of the partnership firm - territorial jurisdiction -......
June 12, 2021 Case Laws GST

Maintainability of appeal before the appellate authority - time limitation - this Court is of the view that the mere delay in enclosing a certified copy of order......
June 12, 2021 Case Laws GST

Seeking Bail - fake / bogus ITC without any purchase or sale of goods - compounding of offences - Section 132 of the Act of 2017 - considering the fact that, the......
June 12, 2021 Case Laws Income Tax

Validity of assessment order - Faceless Assessment - Request for personal hearing rejected - since the revenue, time and again, portrays to the assessees’ at large, in......

1 ....43 44 45 464748 49 50 51........ 127

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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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