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Highlights / Annotations / Catch Notes For July

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Showing 2051 to 2100 of 6408 Records

1 ....38 39 40 414243 44 45 46........ 129

July 1, 2022 Case Laws GST

Profiteering - allegation is that the benefit of reduction on the ITC not passed on by way of commensurate reduction in the price - The Respondent cannot deny the......
July 1, 2022 Case Laws GST

Profiteering - levy of penalty - supply of the products manufactured and sold by the Respondent - it is evident from the narration of facts that Respondent has denied......
July 1, 2022 Case Laws Income Tax

Revenue expenditure or capital expenditure - Allowability of expenses on acquisition of clientele and technical human resource i.e., employees to execute the contract -.....
July 1, 2022 Case Laws Income Tax

Penalty @ 10% u/s 271AAA - undisclosed income - there was no other undisclosed income to identify with the seized materials/Panchanama, the assessee while filing the......
July 1, 2022 Case Laws Income Tax

Default in payment of TDS - liability to pay interest - when the assessee is considered as in-default u/s. 201(1) - precondition - The obligation to deduct and deposit......
July 1, 2022 Case Laws Income Tax

Power to CIT(A) to set aside the order and remand back to AO - CIT(A) has only directed the AO to determine the actual distance based on these findings and then......
July 1, 2022 Case Laws Customs

Entitlement for waiver of rent / demurrage payable to the respondents - storage of imported consignments of R22 Refrigerant Gas contained in four containers beyond the......
July 1, 2022 Case Laws VAT and Sales Tax

Validity of pre-assessment notice - Serious allegations have been leveled against the petitioner in the said notice. It is for the petitioner to reply to the same to......
July 1, 2022 Case Laws Companies Law

Appointment of Additional Director or independent Director - incorrect declaration in the aforesaid Form DIR-12 or not - The subsequent documents along with the......
July 1, 2022 Case Laws Central Excise

Refund of additional duty on Diesel - Exemption to goods supplied to UN or an International Organisation - in the present case the duty for which the exemption and......
July 1, 2022 Case Laws VAT and Sales Tax

Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the......
July 1, 2022 Case Laws VAT and Sales Tax

Exemption from Sales Tax - goods sold for defence organization through various dealers - The requirement of Entry 29-B is that the dealer should have sold the goods to......
July 1, 2022 Case Laws VAT and Sales Tax

Validity of assessment order - The provision of TNVAT Act, 2016 does not contemplate the appointment of an Arbitrator to look into correctness or otherwise of the......
July 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable liability of a non-existent partnership firm - dissolution of partnership firm - obligation upon the partners - The question of.....
July 1, 2022 Case Laws Indian Laws

Dishonor of Cheque - pre-deposit of quantum of compensation amount - double the cheque amount has been ordered as compensation - Applying the test of deciding the rights....
July 31, 2021 Case Laws Service Tax

Rejection of refund claim of service tax - construction of Government buildings - refund arising as a result of restoration of exemption benefit of N/N/. 12/2012 and......
July 31, 2021 Case Laws GST

Validity of three adjudication orders made passed exparte - it has been brought to our notice that realizing the difficulties from the spread of pandemic COVID-19, the......
July 31, 2021 Case Laws Income Tax

Addition on account of peak cash deficit worked out by the revenue authorities - the assessee did not explain the difference between the cash found and seized at the......
July 31, 2021 Case Laws Income Tax

Validity of Draft assessment order passed u/s 143(3) read with Sections 144C - petitioner states that the impugned draft assessment order as been passed without issuance....
July 31, 2021 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The Assessing Officer has to record satisfaction before initiating penalty proceedings and the penalty proceedings are subject to......
July 31, 2021 Case Laws Income Tax

Assessment u/s 143 r.w.s 153A - Period of limitation - Exclusion of certain period - The assessee had filed a writ petition in the Hon’ble Allahabad High Court against......
July 31, 2021 Case Laws Income Tax

Deduction u/s 80IC - existence of multiple “initial assessment years” - AO has simply misunderstood the amendment brought u/s. 80IC and further misunderstood “the......
July 31, 2021 Case Laws Income Tax

Accrual of Capital Gain - Surplus which arose on sale through the appellant, of the mortgaged plots of land by the mortgagee of the plots - CIT-A assessment long term......
July 31, 2021 Case Laws Income Tax

Disallowance of deduction u/s 80IAB - income derived from 'Operation and Maintenance Activities' of SEZ - activities of the assessee being a developer, include operation....
July 31, 2021 Case Laws Central Excise

Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the......
July 31, 2021 Case Laws Income Tax

LTCG - registered sale deed was executed by the legal heirs of the deceased - CIT(A) has not verified this fact but has merely gone by the presumption that the assessee.....
July 31, 2021 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - capital gain on transfer of agricultural land - As equally true that on the date of sale the said distance was less than 8 KMS. We are of....
July 30, 2021 Case Laws GST

Levy of GST - Forward supply - rate of GST - Tertiary Treated Water - In the subject case, the water supplied by the applicant to mahagenco is obtained after the......
July 30, 2021 Case Laws GST

Seizure and detention of vehicle - considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles.....
July 30, 2021 Case Laws Income Tax

Validity of assessment order - Reference to dispute resolution panel u/s 144C -Failure to follow the procedure under Section 144C(1) would be a jurisdictional error and.....
July 30, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Principles of natural justice - this Court is of an opinion that the opportunity provided by the respondent to the petitioner was not......
July 30, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Non-existing company - This Court is of the considered opinion that, in the present case, the proceedings were continued......
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - Being conscious of the fact that the original assessment order could not be revised under section 263 of the Act due to bar of limitation, as provided....
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - estimation of income on bogus purchases - Keeping in view the applicable VAT rate, Ld. AO estimated a further addition of 1.6% against these purchases....
July 30, 2021 Case Laws Income Tax

Revision u/s 263 - There was an error in the assessment order passed by the A.O. in not bringing to tax the interest income in the year under consideration under the......
July 30, 2021 Case Laws Customs

Imposition of penalty - section 112(b) of Customs Act - smuggling - diamonds - The active role of these Appellant, do not justify imposition of heavy penalty under......
July 30, 2021 Case Laws Companies Law

Seeking to restore the name of the Company - It is significant to point out here that while considering an Application under Section 252(3) of the Companies Act, 2013,......
July 30, 2021 Case Laws Service Tax

Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under......
July 30, 2021 Case Laws Central Excise

Condonation of delay - Though there is a considerable delay in filing the appeal, but having regard to the fact that the applicant had approached High Court and,......
July 30, 2021 Case Laws Indian Laws

Dishonor of Cheque - Fraudulent transaction or not - The Court notices that there is no disputes with regard to the signature on the cheuqe and her defence is that the......
July 29, 2021 Case Laws GST

Detention of motor vehicle - RANGE ROVER motor vehicle transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent - detention on......
July 29, 2021 Case Laws Income Tax

Disallowance of loss on revaluation of bonds and sale of RBI Bonds - capital or current asset - There is consistency in the pattern followed by the assessee and......
July 29, 2021 Case Laws Income Tax

TDS u/s 194LA - tds on market value of Development Right’s Certificate (DRC) - the Hon’ble High Court held that the provisions of section 194LA of the Act are not......
July 29, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - disallowance of the deduction claimed by the assessee u/s 35 - AO has not brought out his case as to why penalty u/s.271(1)(c) of the Act.....
July 29, 2021 Case Laws Income Tax

Validity of Assessment u/s 153C - Reopening of assessment u/s 147 - In view of such glaring fact covering huge racket of providing accommodation entries of issuing bogus....
July 29, 2021 Case Laws Income Tax

Disallowance of mark to market loss - Pertinently, when the AO is accepting the gain offered as income by the assessee following similar accounting method, there is no......
July 29, 2021 Case Laws Income Tax

Late filing fee u/s. 234E - intimation u/s 200A - when there are conflicting decisions, the view taken in favour of the assessee should be followed, the impugned order......
July 29, 2021 Case Laws Income Tax

Additional depreciation on the machinery installed at various collection centers - business of pathological testing diagnostic laboratories - the collection centers are.....
July 29, 2021 Case Laws Customs

Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central......
July 29, 2021 Case Laws Customs

Seeking release and return of detained containers - entitlement of compensation towards the container idling charges - When disputed facts are raised between the......

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