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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1201 to 1250 of 6917 Records

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August 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Bad Debts - Petitioner clearly showed that the Petitioner had in response to specific queries raised during the assessment proceedings,....
August 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - deduction u/s 80IA - The entire claim of the petitioner for deduction u/s 80IA of the Act had been examined and......
August 16, 2023 Case Laws Income Tax

Dependent agency PE of the assessee in India - profit attribution to the said DAPE - TP adjustments - Arm's length price - it has been brought on record that assessee......
August 16, 2023 Case Laws Income Tax

Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which....
August 16, 2023 Case Laws Income Tax

TP Adjustment - Assessee contents that part of the Revenue reported in future years, but the contention of the assessee cannot be accepted for the simple reason that......
August 16, 2023 Case Laws Income Tax

Penalty u/s 271B - non-compliance of getting accounts audited u/s. 44AB - Ostensibly, the assessee was under bona fide belief that the advance are not turnover, which......
August 16, 2023 Case Laws Customs

Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this......
August 16, 2023 Case Laws Customs

Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a......
August 16, 2023 Case Laws SEBI

Delisting orders from DSE - Rishab Ispat Ltd. - Promotors have failed to demonstrate the adequacy of efforts for providing exit to their shareholders in conformity with.....
August 16, 2023 Case Laws Insolvency and Bankruptcy

Seeking relief from Income Tax Dues - BIFR scheme - the promoters had not complied with the Scheme which they now submit is binding on all other parties. It also appears....
August 16, 2023 Case Laws Service Tax

Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly......
August 16, 2023 Case Laws Service Tax

Refund claim of amount paid under mistake of law - It is also noticed that it is a dispute between the appellant and the builder, two contracting parties. This dispute......
August 16, 2023 Case Laws Central Excise

Galvanized Silo Solution systems (Silos) - classifiable under Chapter sub-heading 9406 00 93 or under Chapter 8437 10 00 of CETA, 1985 - the classification of the said......
August 16, 2023 Case Laws Central Excise

Classification of goods - flue gas - merely because it is having contents more than 80% v/v, it cannot be said that the said gas is Nitrogen gas by applying rule 3(b) of....
August 16, 2023 Case Laws Central Excise

Extended period of limitation - short payment of duty - suppression of facts or not - It is also found that the appellant was supplying the goods to its own sister unit.....
August 14, 2023 Case Laws GST

Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling......
August 14, 2023 Case Laws GST

Rejection of Refund claim of voluntary deposit (during investigation) - recovery of GST from petitioner without serving a show cause notice in accordance with Section......
August 14, 2023 Case Laws Income Tax

Validity of reopening of assessment - Reason to believe - Pertinently, the question of going into the veracity and genuineness of material/evidence forming the opinion......
August 14, 2023 Case Laws Income Tax

Depreciation on goodwill that was created as a result of amalgamation - The judgment rendered in Smifs [2012 (8) TMI 713 - SUPREME COURT] clearly recognises goodwill to.....
August 14, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Concealment of income or not? - validity of notice - Tribunal is correct, both with regard to the fact there had been no concealment, as also......
August 14, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - reasons for reopening supplied but were not legible and not readable - Assessee was unable to file proper reply- It is not.....
August 14, 2023 Case Laws Customs

Smuggling - Seeking release of seized currency - Since, the petitioner has suppressed the fact of passing of final order of confiscation which was well within his......
August 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute - the Adjudicating Authority has erred by not considering the various e-mails communication exchanged between the corporate......
August 14, 2023 Case Laws Insolvency and Bankruptcy

CIRP - conduct of Resolution Professional (RP/IRP) - the Adjudicating Authority has rightly noted that the Appellant took advantage of the situation and mechanically......
August 14, 2023 Case Laws Service Tax

Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR......
August 14, 2023 Case Laws Central Excise

Clandestine Removal - Grey Fabrics - It is also found that on the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and....
August 14, 2023 Case Laws Central Excise

Classification of goods - any Circular which is beneficial to the assessee should be given effect irrespective to the different correct legal position of classification.....
August 14, 2023 Case Laws VAT and Sales Tax

Payment of the Local Body Tax (LBT) - Post GST era - The contention that in view of the deletion of the provisions of the LBT by Maharashtra Act No. XLII of 2017, the......
August 14, 2023 Case Laws Indian Laws

Removal from Office/duty - Bank officer - Scope of public servant - the banking sector being governed by the Reserve Bank of India and considered as a limb of the State.....
August 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - the cheque has been dishonoured due to closure of the bank account, since the very cheque in question is materially altered and had been returned......
August 12, 2023 Case Laws GST

Refund of amount recovered from the petitioner upon encashment of the bank guarantee - the revenue authorities were obligated in law to deal with that application in......
August 12, 2023 Case Laws GST

Violation of principles of natural justice - ex-parte impugned order - There are no reason for the adjudicating authority to pass that ex parte order, without any......
August 12, 2023 Case Laws Income Tax

Reopening of assessment - Undisclosed long term capital gain - the ld CIT(A) was not correct and right in granting relief to the assessee ignoring the vital self......
August 12, 2023 Case Laws Income Tax

Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred....
August 12, 2023 Case Laws Income Tax

Unexplained income u/s 56(2)(vii)(b) - amount by which an immovable property purchased by the assessee fell short of its stamp duty value - The contention of the AO is......
August 12, 2023 Case Laws Income Tax

Validity of reopening of assessment - Once the AO rightly or wrongly assumed jurisdiction in framing the assessment order u/s 143(3) r.w.s. 147 of the Act, in view of......
August 12, 2023 Case Laws Income Tax

Deduction u/s 36(1)(viia) - revenue had not taken any action against the directions of the Tribunal as per the original order, and therefore the directions have......
August 12, 2023 Case Laws Income Tax

Validity of TP order stating that the orders are passed u/s 92CA (3) - Period of limitation - 60 days period from 31/3/2015 expires on 29 January 2015. But the ld TPO......
August 12, 2023 Case Laws Income Tax

Disallowance of expenditure of sales commission - genuineness of expenditure - Nonetheless except for this agreement, the assessee not produced any invoice or voucher of....
August 12, 2023 Case Laws Customs

Classification of imported goods - lawn mowers - to be classified under CTH 8433 or 8467? - harvesting or threshing machinery, including, inter-alia, grass or hay mowers....
August 12, 2023 Case Laws Customs

Benefit of exemption - Amendment in Bill of entry - Refund claims in respect of additional duty of customs leviable u/s 3 of the Customs Tariff Act, 1975 - assessment......
August 12, 2023 Case Laws Insolvency and Bankruptcy

Closure of CIRP - integrity and fairness demanded that the Resolution Professional ought to have facilitated the withdrawal of the CIRP application as was desired by the....
August 12, 2023 Case Laws Insolvency and Bankruptcy

Submission of Resolution Plan - NCLT allowed the request for Extension/ exclusion of 90 days for re-publication of invitation for the Expression of Interest (EOI)......
August 12, 2023 Case Laws Service Tax

Exemption from Service Tax - cosmetic or plastic surgery - There is only injection of a stem cell -like rich solution into the thinning areas of the head. This does not.....
August 12, 2023 Case Laws Service Tax

Valuation of services - pure agent services - getting certain reimbursements on account of salaries paid to their employees engaged in the work of recovery - In view of.....
August 12, 2023 Case Laws Central Excise

Extended period of limitation - Valuation of goods - The Appellant has to charge full amount of AVAT and it cannot charge 1% in the invoices as per the provision of AVAT....
August 12, 2023 Case Laws VAT and Sales Tax

Intra-State Transaction or Inter-State transaction? - the contract is between the assessee in Raipur and Southern Railways. It is not known where the contract was......
August 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - icarious liability of directors - It is apparent that the words "was in charge of" and "was responsible to the company for the conduct of the......
August 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - acquittal of the accused - The petitioner as director of the company was the person who issued the cheque in this case and the transaction was......
August 11, 2023 Case Laws GST

Detention of goods and vehicles while in transit with valid invoices - As the Petitioner claims to have purchased goods from the Supplier whose physical existence in the....

1 ....21 22 23 242526 27 28 29........ 139

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F: Stock damaged in recent floods

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

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A: Director Identification Number

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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