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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1051 to 1100 of 6917 Records

1 ....18 19 20 212223 24 25 26........ 139

August 24, 2023 Case Laws Income Tax

Deduction u/s 35(2AB) - Under Rule 6(7A), the Department of Scientific and Industrial Research is required to submit its report to the Income Tax Authorities in Form 3CL....
August 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - The reopening of the assessment is nothing but a mere change of opinion on the part of AO. If the AO could not......
August 24, 2023 Case Laws Income Tax

Suppression of sales of iron ore - Tribunal found that in absence of any charge of evasion of royalty/tax, it cannot be presumed that there is any suppression of......
August 24, 2023 Case Laws Income Tax

Nature of income surrendered during survey - Taxable ‘Head of income’ - excess income declared during the course of survey proceedings cannot be treated as unexplained......
August 24, 2023 Case Laws Income Tax

Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified....
August 24, 2023 Case Laws Income Tax

Income surrendered in survey action - undisclosed professional income - In fact, no such income has been found during the survey action. However, the assessee to keep......
August 24, 2023 Case Laws Income Tax

TP Adjustment - upward adjustment - import of goods - Royalty - The Special Valuation Branch of the Customs Authorities has given a categorical finding that royalty is......
August 24, 2023 Case Laws Income Tax

Disallowance of inflated coal expenses - the case of the Revenue is that assessee might have inflated cost of the coal, however, once the cost of the coal is part of......
August 24, 2023 Case Laws Customs

Provisional release of the goods under Section 110A of the Act of 1962 - goods declined to be released on the ground that the said goods did not contain starch or other.....
August 24, 2023 Case Laws Customs

Revocation of Customs Broker License - The Customs Broker is neither omniscient nor omnipotent. The Customs broker is not concerned with to ensure that the documents......
August 24, 2023 Case Laws Customs

Undervaluation of imported goods - cement imported from Bangladesh - demanding differential duty without challenging the original assessment of the Bills of entry is not....
August 24, 2023 Case Laws Customs

Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of......
August 24, 2023 Case Laws Insolvency and Bankruptcy

Seeking closing of CIRP process - Applicant enters into settlement with the Corporate Debtor - At time when the CoC was not constituted, there can be no impediment in......
August 24, 2023 Case Laws Money Laundering

Money Laundering - quorum non judis - By a reading of Section 6 of the PMLA Act without adding or substituting words into the statute, it is clear that the adjudicating.....
August 24, 2023 Case Laws Service Tax

Inordinate delay of almost 10 years in adjudication of the case - The delay in completion of the adjudication proceedings for a period of almost 10 years cannot be......
August 24, 2023 Case Laws Service Tax

Classification of services - Restaurant-cum- Bar Service - air conditioning facility is provided therein - The licence is currently valid which means that the appellant.....
August 24, 2023 Case Laws Central Excise

Valuation - amount collected by the appellant from customers as mould charges (recovered separately) - additional consideration or not - The mould charges recovered from....
August 24, 2023 Case Laws Central Excise

Excisability - marketability - Process amounting to manufacture or not - top gas that emerged from the Reduction Shaft had been subjected to a refining process for......
August 24, 2023 Case Laws VAT and Sales Tax

Classification of goods - Khair - The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon’ble......
August 23, 2023 Case Laws GST

Denial of Input Tax Credit (ITC) - supplier failed to pay the amount of GST to the government - It is clear that the literal nomenclature and the statutory language,......
August 23, 2023 Case Laws GST

Blocking of Input Tax Credit (ITC) - The trader/supplier namely was non-existing entity and had not conducted any business activity at the address for which,......
August 23, 2023 Case Laws GST

Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and......
August 23, 2023 Case Laws GST

Principles of natural justice - non-issuance of mandatory notice u/s 74(1) - Assessment orders set aside, which are deemed to have been withdrawn, subject to the......
August 23, 2023 Case Laws GST

Jurisdiction - legality of parallel proceedings initiated by the Central Tax Officer and the State Tax Officer - The proceeding initiated by the petitioner is with......
August 23, 2023 Case Laws Income Tax

Frivolous additions by the Revenue - the Revenue has failed to understand the fundamental difference between sale consideration on one hand and income chargeable to tax.....
August 23, 2023 Case Laws Income Tax

Interest u/s 234B - The term “assessed tax” has been defined in Explanation-1 of Section 234B (1). As per said Explanation-1 “assessed tax” means the tax on the total......
August 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The fact that the Assessment Order does not contain any reference or discussion relating to depreciation claimed by petitioner on the......
August 23, 2023 Case Laws Income Tax

Revision u/s 263 - Tax liability of award received by the assessee company on the acquisition of its lands under the NHAI Act, 1956 - absence of notification issued by......
August 23, 2023 Case Laws Income Tax

Addition u/s 68 - share application money - not only the assessee company had failed to substantiate to the hilt the nature and source of the amount credited in its......
August 23, 2023 Case Laws Income Tax

Stay of demand - Outstanding disputed demand of tax - the interest of the revenue is fully secured against quantified demand, since the bank accounts with an amount of......
August 23, 2023 Case Laws Income Tax

Addition for undisclosed cash payments - Merely because the payments made by cheque appearing in the ledger copy and actually made by the assessee tallied, it cannot......
August 23, 2023 Case Laws Income Tax

Unexplained credit u/s 68 - Partially genuine - As per AO, an individual creditor is true up to 75% level and untrue up to 25% level, which is unheard practice because a....
August 23, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - The claim of the assessee company of having received share application money from the 41 share applicant/subscriber companies....
August 23, 2023 Case Laws Customs

Smuggling - Gold - prohibited goods or not - Scope of prohibited goods - an infraction of a condition for import of goods would also fall within the ambit of Section......
August 23, 2023 Case Laws Customs

Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not......
August 23, 2023 Case Laws Customs

Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The......
August 23, 2023 Case Laws Customs

Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a......
August 23, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - There is no error in the consideration of the CoC of the Resolution Plan and the commercial wisdom of the CoC by approving the Resolution......
August 23, 2023 Case Laws Service Tax

Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if......
August 23, 2023 Case Laws Service Tax

Extended period of limitation - it is found that it is a case of difference of opinion between the appellant and the Revenue. The appellant held a different view about......
August 23, 2023 Case Laws Central Excise

Applicability of exemption notification - merely because the revenue's appeal is pending in the Hon’ble Supreme Court, Hon’ble high court judgments do not loose its......
August 23, 2023 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to.....
August 23, 2023 Case Laws Central Excise

Recovery of sugar cess wrongly collected from the customers - cenvat credit on sugar cess paid - party always has the right to avail or not to avail exemption, as per......
August 23, 2023 Case Laws Central Excise

Clandestine removal of goods - reliability of computer printouts taken from the pen drives recovered during the search, as evidence - In the absence of any evidence of......
August 23, 2023 Case Laws VAT and Sales Tax

Refund claim - Claim based on revised return filed - Separate application for refund not filed - Once a claim for refund stands embodied in the return itself, there is......
August 23, 2023 Case Laws Indian Laws

Modification of Arbitral Award - reduction in the rate of interest - The limited and extremely circumscribed jurisdiction of the court under Section 34 of the Act,......
August 22, 2023 Case Laws GST

Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly,....
August 22, 2023 Case Laws GST

Cancellation of GST registration of petitioner - There is no dispute that the premises where the petitioner claims to have been carrying on his business prior to......
August 22, 2023 Case Laws GST

Validity of investigation proceedings - The disclosed principal place of business of the petitioner is the same as that of some other connected entities, which have been....
August 22, 2023 Case Laws GST

Levy of penalty u/s 122 - Initially demand of GST towards wrongful availing ITC paid without interest - Later interest u/s 50 was also paid - there is no proceeding of......

1 ....18 19 20 212223 24 25 26........ 139

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Latest Circulars

F: Stock damaged in recent floods

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

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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