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Highlights / Annotations / Catch Notes For June

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Showing 2801 to 2850 of 6336 Records

1 ....53 54 55 565758 59 60 61........ 127

June 3, 2020 Case Laws Customs

Valuation of imported goods - Admittedly, it is evident on the face of the record that deductive value was available before the Court below which have not been rejected.....
June 3, 2020 Case Laws Companies Law

Jurisdiction of Writ Court - Transfer of shares - The Exercise of jurisdiction must be within the well-recognised constraints. It cannot be exercised like a 'bull in a......
June 3, 2020 Case Laws Service Tax

Business Auxiliary Service or not - appellants have collected amounts from their clients for payment of statutory charges to Electricity Board, Municipal Corporation,......
June 3, 2020 Case Laws Service Tax

CENVAT Credit - input services - no nexus has been established between the availment of Club Membership and the output service of of the appellant i.e. Renting of......
June 3, 2020 Case Laws Central Excise

Reversal of CENVAT Credit - when the appellant have reversed the credit, which should be proportionate credit on the common input service attributed to the exempted......
June 3, 2020 Case Laws VAT and Sales Tax

Levy of VAT - Renting of space - Transfer of Right to use - Though the passive infrastructure of the petitioner are “goods” within the meaning of Article 366(12) of the.....
June 2, 2020 Case Laws Income Tax

Exemption u/s 80G(5)(iii) - renewal of exemption - denial as primary object of the Trust among others, primarily was for the benefit of Catholics and others may be......
June 2, 2020 Case Laws Income Tax

Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along......
June 2, 2020 Case Laws Income Tax

Income from offshore supply of products - income taxable in India - as the repair works are undertaken at the overseas work stations of the assessee, therefore, the......
June 2, 2020 Case Laws Income Tax

Income tax proceedings against assessee - whether appellant is not a "state" under Article 289 of the Constitution of India and therefore, liable to tax under the Income....
June 2, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect......
June 2, 2020 Case Laws Income Tax

Set off/ adjustment and carry forward of accumulated losses and unabsorbed depreciation of the demerged company - In the instant case, all the conditions stated in......
June 2, 2020 Case Laws Income Tax

Claim of loss in the stock business denied - loss from commodity stock trading - transaction could not be held to be a bogus transaction - delivery taken by arhtias in......
June 2, 2020 Case Laws Income Tax

Addition as income from other sources - Stamp value in excess of consideration price - gift of flat to a grandson - Addition made against the clubbing of income u/s......
June 2, 2020 Case Laws Customs

Duty Free Credit Entitlement’ Scheme - Review petition - merely because the respondents have granted some relief to M/s Adani Export Ltd. or have not made any recoveries....
June 2, 2020 Case Laws Service Tax

Benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 rejected - The mistake made by the petitioner by not stating about the penalty imposed upon them in.....
June 2, 2020 Case Laws Indian Laws

Liability of last owner - Where, as in cases of the E-auction notice in question, the existence of electricity dues, whether quantified or not, has been specifically......
June 1, 2020 Case Laws GST

Provisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 CGST Act, no order of attachment u/s 83 could have been passed by.....
June 1, 2020 Case Laws Income Tax

Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or......
June 1, 2020 Case Laws Income Tax

Harassment by the Income Tax Department - higher demand on the ground that the petitioner had not paid the ‘Self Assessment Tax’ - Prima facie this Court is of the view.....
June 1, 2020 Case Laws Income Tax

Registration u/s 12AA denied - huge cash balances, generation of huge surpluses in the past and non-furnishing of bank statements, which are essential elements to verify....
June 1, 2020 Case Laws Income Tax

Disallowance u/s. 14A read with Rule 8D - expenditure related to Dividend income - A bald assertion by AO that he is not accepting the assessee’s claim is arbitrary and.....
June 1, 2020 Case Laws Income Tax

TDS u/s 194J - Interconnection usages charges (IUC) - FTS - the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical....
June 1, 2020 Case Laws Central Excise

CENVAT credit - re-credit taken aver reversal - there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which......
June 1, 2020 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - appeal filed after a delay of nine years, two months and 15 days - the applicant was facing financial crunch and the employees......
June 1, 2020 Case Laws VAT and Sales Tax

Input Tax Credit - manufacturing loss, but also goods which were traded by the petitioner sold as such - there is no scope for reversal of input tax credit on inputs......
June 1, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The judgments of conviction are neither based on correct appreciation of evidence nor the proper.....
June 1, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - No notice of reopening u/s 148 of the Act was given by the Assessing Officer having jurisdiction over the assessee. No reasons were......
June 1, 2020 Case Laws Income Tax

Right to receive the retention money is accrued only after the obligations under the contract are fulfilled and the assessee had no vested right to receive the same in......
June 1, 2020 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA - Charitable activity u/s 2(15) - the assessee is working for both religious and charitable purpose and the property in question....
June 1, 2020 Case Laws Income Tax

Accrual of income in India - IATP manual clearly set out that there is no bar on member airline to provide service to non IATP Pool member and in fact, even non IATP......
June 29, 2019 Forms GST

FORM GST PMT - 9 - Transfer of amount from one account head to another in electronic cash ledger - New Form inserted
June 29, 2019 Forms GST

Annual Return - FORM GSTR-9 amended
June 29, 2019 Act Rules GST

Restriction on Generation of e-way bill - restriction on furnishing of information in PART A of FORM GST EWB-01 - Rule 138E of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

E-way bill - the validity of the e-way bill may be extended within eight hours from the time of its expiry - Rule 138 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Scope and extent of the Order of the Authority amended - Rule 133 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Power to summon persons to give evidence and produce documents - Scope of the term "Proper Officer" extended to include "Authority" - Rule 132 of the....
June 29, 2019 Act Rules GST

Anti Profiteering - Initiation and conduct of proceedings - Initial investigation period extended from 3 months to 6 months - Rule 129 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Anti Profiteering - Examination of application by the Standing Committee and Screening Committee - Certain changes in period of limitations - Rule 128 of the Central......
June 29, 2019 Act Rules GST

Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing......
June 29, 2019 Act Rules GST

Order sanctioning refund - Payment order - amount of refund same shall be electronically credited to bank accounts of the applicant on the basis of "a consolidated......
June 29, 2019 Act Rules GST

Order sanctioning refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 92 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Grant of provisional refund - The term "Payment advice" to be replaced with "Payment order" from the date to be notified - Rule 91 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Electronic Cash Ledger - Transfer of Amount (cash paid) between IGST, CGST and SGST - To be effective from date of notified through FORM GST PMT-09 - Rule 87 of the......
June 29, 2019 Act Rules GST

Electronic Cash Ledger - Alternate option (facility) for making payment of Tax, interest etc. in case of OIDAR withdrawn - Rule 87 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Credit of TCS under GST - details shall be made available after filing of Form GSTR-8 by the person liable to collect TCS - Rule 67 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Credit of TDS - details shall be made available after filing of Form GSTR-7 by the person liable to deduct TDS under GST - Rule 66 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Bill of supply - the bill of supply shall have Quick Response (QR) code, from the date to be notified - Rule 49 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017
June 29, 2019 Act Rules GST

Value of supply in cases where Kerala Flood Cess is applicable - Rule 32A of the Central Goods and Services Tax Rules, 2017

1 ....53 54 55 565758 59 60 61........ 127

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F: Stock damaged in recent floods

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

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

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

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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

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 ...

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