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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1101 to 1150 of 6917 Records

1 ....19 20 21 222324 25 26 27........ 139

August 22, 2023 Case Laws GST

Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised.....
August 22, 2023 Case Laws GST

Exemption from CGST & UPGST - training services to commercial pilots - the Aircraft Act and the Aircraft rules did not approve the Appellant as an institute for conduct.....
August 22, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - genuineness of transactions of purchase of gold bars - transactions with person who is engaged in providing accommodative entries -......
August 22, 2023 Case Laws Income Tax

Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit.......
August 22, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - A.O had clearly failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the defaults for which he was......
August 22, 2023 Case Laws Income Tax

Rectification u/s 154 - Addition u/s. 69 - Power of AO u/s 116 - Nothing is discernible therefrom, which jeopardizes the power of the A.O. in rectifying mistakes......
August 22, 2023 Case Laws Income Tax

Income taxable in India - Fixed place PE in India - project office in India - none of the conditions of fixed place PE stand satisfied - the attribution of profit qua......
August 22, 2023 Case Laws Income Tax

Disallowance of Interest Expenses related to Interest free Advance/loan given to its subsidiary company - The loan advanced to subsidiary company is financed from......
August 22, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - Even on cursor perusal of the reply filed by the assessee would show that the assessee has offered the incomes in the line with the order.....
August 22, 2023 Case Laws Customs

Exemption to the Petitioner from payment of Cost Recovery Charges - The CRB order No. 5/2021(Exemption) dated 25th April 2021 would be effective from 1st April 2020 and.....
August 22, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - illegal export by resorting to gross mis-declaration about the ‘Fe’ content - It is seen that the Test Report itself was......
August 22, 2023 Case Laws Customs

Valuation of imported goods - import of industrial robot for the purpose of international exhibition of machine tools - if any value has to be rejected, the Proper......
August 22, 2023 Case Laws Companies Law

Recovery of dues against customs duty - Preferential right of secured creditors over hypothecated movable property - The provision of Section 142A of the Customs Act,......
August 22, 2023 Case Laws Service Tax

Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed....
August 22, 2023 Case Laws Central Excise

Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the......
August 22, 2023 Case Laws VAT and Sales Tax

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes.....
August 21, 2023 Case Laws GST

Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - The purpose of the Act is not to proceed against unaccounted wealth. The provision of......
August 21, 2023 Case Laws GST

Classification of goods - HSN Code - billing of Foam Cup Pads, as finished products, which is supplied to manufacture brassier (ladies bra) by manufacturers - the 'Foam.....
August 21, 2023 Case Laws GST

Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is.....
August 21, 2023 Case Laws Income Tax

Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - the......
August 21, 2023 Case Laws Income Tax

Corporate Social Responsibility (“CSR”) expenses - deduction claimed u/s 80G - the CSR expenses even though not allowed under section 37 of the Act pursuant to insertion....
August 21, 2023 Case Laws Income Tax

Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the......
August 21, 2023 Case Laws Income Tax

Disallowance u/s 14A read with Rule 8D - the AO has not computed any disallowance under Rule 8D(2)(i) and Rule 8D(2)(ii) of the Rules and only under Rule 8D(2)(iii) of......
August 21, 2023 Case Laws Income Tax

Unexplained investment/unexplained cash credit under section 68 & 69 - no addition is called for on account of baseless allegation of unexplained investment by the......
August 21, 2023 Case Laws Income Tax

Unexplained money u/s 69A or investment u/s 69 - Once an AO finds that an investment has been made, he has to examine the Assessee's explanation as to the source of that....
August 21, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the......
August 21, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent.....
August 21, 2023 Case Laws Income Tax

Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and.....
August 21, 2023 Case Laws Income Tax

Additions u/s 69A - Denial of exemption u/s 11 - Receipt of unaccounted capitation fees in cash - Post search Assessment of trust - Ld. CIT(A) had rightly held that,......
August 21, 2023 Case Laws Customs

Allowing re-export of the goods which has been detected with some hazardous material - In the instant case, as the goods were hazardous in nature, releasing it in the......
August 21, 2023 Case Laws Customs

Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the......
August 21, 2023 Case Laws Service Tax

Declared Service or not - amount deducted by the appellant towards the compensation for not supplying the WHR boiler in time - section 66E(e) of Finance Act 1994 - Held No - AT
August 21, 2023 Case Laws Central Excise

Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and......
August 21, 2023 Case Laws Indian Laws

RTI - Seeking various information regarding third parties (Petitioner) from excise department - Benefit of exemption from duty of excise as per Industrial Policy - The......
August 19, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Considering the settled principles of law as also the mandate of the provisions of Section 29(2) of the CGST Act, 2017,.....
August 19, 2023 Case Laws GST

Cancellation of GST registration of petitioner - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90......
August 19, 2023 Case Laws Income Tax

MAT computation - Book profit u/s 115JB - once the accounts of the company have been scrutinized and certified by statutory auditors and approved by the Company in......
August 19, 2023 Case Laws Income Tax

Disallowance of provision of warranty - The provision made by the assessee was ascertained based on the actual expenses incurred on settlement of warranty schemes in......
August 19, 2023 Case Laws Income Tax

Characterization of receipts - exemption u/s 10(10D) - Amount received on redemption/maturity of unit linked insurance scheme - it can be construed the receipt fell......
August 19, 2023 Case Laws Income Tax

TDS on account of ESOP - Disallowance u/s 40 (a) (ia) can be made only when the tax is deductible at source. TDS u/s 192 made at the time of payment and not at the time of accrual. - AT
August 19, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee in response to the notice u/s 148 has offered capital gain and paid taxes thereon - Going by the language of section 148, that any such.....
August 19, 2023 Case Laws Income Tax

Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,......
August 19, 2023 Case Laws Income Tax

Cash credit u/s 68 - assessee is a partner has declared income under IDS 2016 but the declaration failed as the taxes due on income declared was not paid by the firm -......
August 19, 2023 Case Laws Income Tax

Addition u/s 153A - Undisclosed investment - Addition on the basis of DVO report - The relief granted was based on the foundation of comparative figures of investment by....
August 19, 2023 Case Laws Customs

Issuing summons to Daughter for the alleged offence committed by the Father - It is difficult for this Court to conclude that the petitioner had any knowledge of the......
August 19, 2023 Case Laws Customs

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming......
August 19, 2023 Case Laws Customs

Release of gold jewelry seized - A harmonious reading of the statutory provisions of the Foreign Trade Act and Section 125 of the Customs Act will therefore not detract.....
August 19, 2023 Case Laws Customs

Valuation of imported goods - on the basis of wrong documents submitted by the overseas entity, the appellant had filed the Bills of Entry, the lenient approach can be......
August 19, 2023 Case Laws Insolvency and Bankruptcy

Rejection of application of the Liquidator - recoveries of customs duties - invocation of the Bank Guarantee(BG) allowed, during the moratorium period in force under......
August 19, 2023 Case Laws Service Tax

SVS, 2019 - gross suppression of documents by the petitioner - The petitioner is required to be non-suited on the ground of suppression of facts and documents,......

1 ....19 20 21 222324 25 26 27........ 139

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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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