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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1151 to 1200 of 6917 Records

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August 19, 2023 Case Laws Service Tax

Extended period of limitation - having all the facts were disclosed to the department, nothing prevented department from issue of show cause notice within normal period.....
August 19, 2023 Case Laws Service Tax

Wrongful availment of CENVAT Credit - input services - broadcasting agencies - the agreements entered with the broadcasting agencies were not on behalf of WWIL, but on......
August 19, 2023 Case Laws Central Excise

Violation of principles of natural justice - relied upon documents not given by Department in order to facilitate the appellant to file reply to the SCN - allegation of.....
August 19, 2023 Case Laws VAT and Sales Tax

Initiation of Reassessment proceedings - Proceeding on the dictate of the Audit Party - The law is no more res integra that a quasi-judicial authority cannot abdicate......
August 18, 2023 Case Laws GST

Confiscation of goods alongwith conveyance - expired E-way bill - since the petitioner has submitted its reply taking the stand that there was break down of the vehicle.....
August 18, 2023 Case Laws GST

Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose,.....
August 18, 2023 Case Laws GST

Non-service of SCN - violation of principles of natural justice - Cancellation of GST registration - It was the bounden duty of the petitioner to have verified its......
August 18, 2023 Case Laws GST

Input tax credit - ITC of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward......
August 18, 2023 Case Laws Income Tax

Nature of expenses - payment made for premature termination of Advertising Sale Agreement - revenue or capital expenditure - by paying the compensation under ASTA,......
August 18, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - A copy of the audit objection reveals that because for the subsequent year, i.e., AY 2014- 15, the Department had not......
August 18, 2023 Case Laws Income Tax

Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed......
August 18, 2023 Case Laws Income Tax

Taxability of global income - sale of shares - taxability of long term capital gain - Undisputedly, the shares sold by the assessee in the year under consideration were.....
August 18, 2023 Case Laws Income Tax

Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be......
August 18, 2023 Case Laws Income Tax

TP Adjustment - Redemption of Deferred Shares - The deferred shares carried rights as they would automatically be converted into ordinary shares when the holdings of the....
August 18, 2023 Case Laws Income Tax

Disallowance of interest expenditure - interest expenditure is wholly and exclusively for the purpose of earning interest income. - AO directed to grant the deduction of....
August 18, 2023 Case Laws Income Tax

TP Adjustment - ALP of the services provided by the AE (China) to the assessee - eligibility of benefit test - the adjustment made by the TPO on the basis that no......
August 18, 2023 Case Laws Customs

Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are......
August 18, 2023 Case Laws Customs

Refusal to clear the goods in question imported by the petitioner - Pigeon Peas - Soya bean - a clear stand of the FSSAI is on record that the Soyabean sought to be......
August 18, 2023 Case Laws Customs

Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the......
August 18, 2023 Case Laws Customs

Violation of initial mandate of status quo - Refund of pre-deposit - The issue of the appropriation of the amount of Rs. 2.5 crores, the refund whereof has been in......
August 18, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - CIRP - The submission of the Appellant that there is a discrimination between the payment of assenting unsecured financial creditor and....
August 18, 2023 Case Laws Service Tax

Extended period of limitation - misdeclaration or not - the appellant has made no effort to provide any documents to evidence the return of the advance amount - The......
August 18, 2023 Case Laws Service Tax

Levy of Service Tax - Brokerage/Commission received towards the services relating to public issue of Equity Shares/Bonds - The issue is no longer res-Integra as the......
August 18, 2023 Case Laws Central Excise

Irregular availment and utilization of Cenvat Credit - input services for personal purpose or not - The employees who are not covered under ESI Scheme are well covered......
August 18, 2023 Case Laws Central Excise

CENVAT Credit - input services - service fees paid to principals namely Honda Motor Company Ltd., Japan for development of Part Manual and Service Manual - credit of......
August 18, 2023 Case Laws VAT and Sales Tax

Validity of Re-assessment order - Based on Audit objections, without recording proper reasons - If the assessing authority is allowed to initiate repeated re-assessment.....
August 18, 2023 Case Laws Indian Laws

Disciplinary proceedings against the Chartered Accountant (CA) - Engagement in Business activities without approval from ICAI - Allegation of evasion of Sales Tax -......
August 17, 2023 Case Laws GST

Validity of SCN issued u/s 73 of GST Act - In any event, the issue as to whether a show cause notice is bad and lacks detail or is unintelligible to qualify to be a show....
August 17, 2023 Case Laws GST

Validity of objection raised in GST audit report - The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall.....
August 17, 2023 Case Laws Income Tax

Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement......
August 17, 2023 Case Laws Income Tax

Validity of assessment - Jurisdiction of AO - any objection with regard to territorial and pecuniary jurisdiction should be taken at the earliest possible opportunity......
August 17, 2023 Case Laws Income Tax

Estimation of income - bogus purchases - A.O. has observed that respondent has purchased material from someone else while bogus bills were organized by these Hawala......
August 17, 2023 Case Laws Income Tax

Deduction u/s 80IA - notional carried forward of unabsorbed losses/depreciation - The deeming fiction created by sub-section (5) of Section 80IA does not envisage such......
August 17, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - entities engaged in providing other than essential services - business of providing built-up space or making available....
August 17, 2023 Case Laws Income Tax

Addition made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the......
August 17, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii) - Determination of value of shares on the basis of financial statement of a Company or the book value does not have much relevance under DCF......
August 17, 2023 Case Laws Income Tax

Benefit of deduction u/s 80IA - portion of the interest attributable on the bank loan - loan not used for business purpose - Contention of the AO that this was a......
August 17, 2023 Case Laws Income Tax

Unexplained cash credits u/s 68 - There is no justification in treating the loans raised by the assessee from the said companies as unexplained cash credits u/s 68 -......
August 17, 2023 Case Laws Customs

Withholding of permission to the petitioner’s vessel to leave the Haldia Dock Complex - in any event, the Customs officials have not claimed any import duty from the......
August 17, 2023 Case Laws Customs

Provisional release of goods - the Act of adjudicating authority in deciding an application for provisional release is adjudicating procedure and not a ministerial act......
August 17, 2023 Case Laws Customs

Recovery of money towards local and detention charges and value of the containers - The present suit for recovery of money has nothing to do with any of the statutory......
August 17, 2023 Case Laws Customs

Levy of Anti Dumping Duty (ADD) - Diethyl Thio Phosphoryl Chloride (DETPC) imported from China - The appellant is not liable to pay the Anti-Dumping Duty as the......
August 17, 2023 Case Laws Customs

Confiscation - quantum of redemption fine and penalty - import of old and used worn clothing, completely fumigated - - the redemption fine and penalty imposed on the......
August 17, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - date of NPA to be taken as date of default or not - the period of limitation would be attracted from the date when the......
August 17, 2023 Case Laws Service Tax

Classification of Service - Tour Operator Service or not - keeping in view the fact that the vehicles involved were tourist vehicles and not stage carriages, he has......
August 17, 2023 Case Laws Service Tax

Short payment of service tax on works contract service - challans were not in the name of the assessee- appellant - As the partnership firm has no service tax liability.....
August 17, 2023 Case Laws Service Tax

Non-payment of Service tax - reimbursable expenses - foreign owners where payment is received in foreign currency - the quantification of the value of the service can......
August 17, 2023 Case Laws Central Excise

Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise......
August 17, 2023 Case Laws Indian Laws

Dishonour of Cheque - Framing of charges - The averment in the complaint would be supported by legal presumption under Section 138 and 139 of Negotiable Instruments Act.....
August 16, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Although the impugned order is an appealable order, but considering that this is a clear case of violation of the......

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

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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...

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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...

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

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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.

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A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

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

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

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