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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 1451 to 1500 of 6408 Records

1 ....26 27 28 293031 32 33 34........ 129

July 6, 2023 Case Laws Income Tax

Addition of payments made through credit card - payment was made by Company and recorded by Company in its books of account - when the assessee was consistently claiming....
July 6, 2023 Case Laws Income Tax

Speculative or non speculative business - treatment of “high sea sale” - when the goods are not taken by the delivery the entire issue is treated as speculative......
July 6, 2023 Case Laws Income Tax

Assessment of income in the hands of the assessee - fraudulent filing of returns of income by the Chartered Accountant - The finding by the Board of Discipline of ICAI......
July 6, 2023 Case Laws Income Tax

Exemption u/s 54B - LTCG was invested in the purchase of another agricultural land in the name of his wife - The term “assessee” is qualified by the expression......
July 6, 2023 Case Laws Income Tax

Addition u/s. 68 - cash received by assessee (co-operative society) from its members during the demonetisation period in Specified Bank Notes - Not every deposit during.....
July 6, 2023 Case Laws Income Tax

Ex-parte order by CIT (Appeals) - Section 250(6) enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such......
July 6, 2023 Case Laws Income Tax

Income accrued in India - Non-Resident - taxability of interest on Income Tax Refund - Contrary decisions of different High courts - As in case of ACIT Vs. Clough......
July 6, 2023 Case Laws Customs

Levy of penalty u/s 112(a) of the Customs Act, 1962 - Personal penalty for abetment in evasion of duty of customs - In the context of Section 112(a) of the Customs Act,.....
July 6, 2023 Case Laws Customs

Valuation of imported goods - Bulk Liquid Cargo - Methyl Iso Butyl Ketone - excess of 1.66% in the quantity unloaded as compared to the Invoice and Bill of Lading......
July 6, 2023 Case Laws Insolvency and Bankruptcy

Overriding effect of IBC on all proceedings after initiation of Section 7 Application - SEBI can auction the property of the Corporate Debtor or not - - Law is well......
July 6, 2023 Case Laws Insolvency and Bankruptcy

Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that.....
July 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 of IBC - NCLT admitted the application - basic requisites of Debt and Default, that are required to be examined and proven - It is to be......
July 6, 2023 Case Laws Service Tax

Classification of service - mining service or not - activity of transportation of limestone and reject undertaken by the appellant - The activity of excavation of......
July 6, 2023 Case Laws Service Tax

Business auxiliary service (BAS) - Transaction in the nature of commission or not - export of garments - Mere use of the word ‘commission’ in the clause dealing with......
July 6, 2023 Case Laws Service Tax

Extended period of limitation - Various factors have not been examined by the Commissioner in the impugned order and a conclusion has merely been drawn that because......
July 6, 2023 Case Laws Service Tax

Levy of penalty upon the Director of appellant’s company and upon Head of Finance and Accounts of the appellants’ company and upon the company itself - The SCN is held......
July 6, 2023 Case Laws Central Excise

Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -....
July 6, 2023 Case Laws Central Excise

Priority of recovery of tax / duty of excise dues - Attachment of property - Seeking removal of lien/charge/encumbrance/mutation entry of Central Excise Department - the....
July 6, 2023 Case Laws Central Excise

Exemption to goods supplied to projects funded by the U.N. or other international organizations - As per the Circular, the exemption is applicable to goods which form......
July 6, 2023 Case Laws VAT and Sales Tax

Scope of clarification issued by the Revenue Department - To be retrospective or prospective - Applicability of Exemption Entry - Confusion between the two entries of......
July 5, 2023 Case Laws GST

Classification of goods - Kandi Rave - to be classified as unmanufactured tobacco without lime tube or not? - Since the applicant proposes to supply/supplies the said......
July 5, 2023 Case Laws GST

Exemption from GST - services relating to agriculture produce - service of loading and unloading of imported unprocessed ‘toor’ and ‘whole pulses’ and ‘black matpe’ -......
July 5, 2023 Case Laws GST

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the......
July 5, 2023 Case Laws GST

Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such....
July 5, 2023 Case Laws GST

Classification of supply - works contract or not - supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and......
July 5, 2023 Case Laws Income Tax

Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the......
July 5, 2023 Case Laws Income Tax

Addition of deemed income u/s 56(2)(vii)(b) - difference in purchase price and stamps authority valuation - Addition made by lower-authorities is mandated by section......
July 5, 2023 Case Laws Income Tax

Deduction u/s. 10AA - assessee failed in E-filing form 56F along with return of income - CIT(A) has not erred in facts and in law in allowing the claim of the assessee......
July 5, 2023 Case Laws Income Tax

Fees for technical services (FTS) - Though, the departmental authorities have alleged that the make available condition stands satisfied, however, no material has been......
July 5, 2023 Case Laws Income Tax

Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not.....
July 5, 2023 Case Laws Income Tax

Addition u/s 56(2)(viia)(ii) - determination of fair market value of shares - Method of valuation - Addition towards difference between FMV and actual amount paid for......
July 5, 2023 Case Laws Income Tax

Rejection of books of accounts - Estimation of income - bogus purchases - Mere certain discrepancy at the entry gate cannot be a basis of rejection of entire books......
July 5, 2023 Case Laws Customs

Refund of IGST paid in relation to the exports undertaken by it of goods - denial on the ground of claim of duty drawback at Higher Rate - the Petitioner is entitled to.....
July 5, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or not - Creditors were providing factoring services - Loan against Bill of exchange - the Financial Debt which is covered by......
July 5, 2023 Case Laws Insolvency and Bankruptcy

Seeking to release the attachment of the tiles relating to the Corporate Debtor - Attachment of goods by the GST department before initiation of CIRP - The assets, which....
July 5, 2023 Case Laws Insolvency and Bankruptcy

Status of the appellant - Shareholder or Credit of the Corporate Debtor - A physical perusal of the Register of Members cannot be said to be a mandatory prerequisite for....
July 5, 2023 Case Laws Central Excise

Remission of duty - damage due to the arson indulged in by the mob of the workers - From a harmonious reading of the Rule would clarify that when the loss is caused by......
July 4, 2023 Notifications FEMA

Appointment of Adjudicating Authority under FEMA Act - Officer not below the rank of Assistant Director of the Directorate of Enforcement to file complaint before the AA....
July 4, 2023 Notifications Customs

Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Notification No. 11/2021-Customs dated 01.02.2021 in order to prescribe the AIDC.....
July 4, 2023 Notifications Customs

Effective rates of customs duty and IGST for goods imported into India - Prescribe a concessional BCD on liquified Propane and liquified Butane - Notification No.......
July 4, 2023 Notifications Customs

Import duty leviable on Liquified Propane and Liquified Butane increased - Seeks to amend the First Schedule of the Customs Tariff Act. - Notification
July 4, 2023 Circulars DGFT

Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other Countries. - Trade Notice
July 4, 2023 Circulars Customs

Mandatory additional qualifiers in import/export declarations in respect of certain products extended to 01.10.2023 - Declaration of IUPAC name and CAS number of the......
July 4, 2023 Circulars Income Tax

TCS on foreign remittances - CBDT issued Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance.....
July 4, 2023 Case Laws GST

Levy of GST - service of agreeing to tolerate an act or a situation? - Deduction of the amount equivalent to salary for the tenure of notice period not served as a......
July 4, 2023 Case Laws GST

Rejection of claim for refund of the un-utilised input tax credit - the appellate authority could not have travelled beyond the allegation of the show cause notice as......
July 4, 2023 Case Laws GST

Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual......
July 4, 2023 Case Laws GST

Classification of Geotextile-Stratex - a product of high end polyester yarn - On going through the manufacturing process, end use of StrataTex HSR® as is mentioned in......
July 4, 2023 Case Laws Income Tax

TDS u/s 195 - taxability of the freight income earned by the principal relatable to transportation of cargo and goods - Denial of exemption under Article 8 of DTAA......
July 4, 2023 Case Laws Income Tax

Taxability of foreign income in India - business connection’ in India or not? - subscription services - ITAT came to the factual finding that the arrangement between......

1 ....26 27 28 293031 32 33 34........ 129

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A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

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