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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1401 to 1450 of 6917 Records

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August 3, 2023 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to.....
August 3, 2023 Case Laws GST

Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the......
August 3, 2023 Case Laws Income Tax

Income taxable/attribuable in India - attributed 15% of the assessee’s income to India - applicability of the Galileo rule[2009 (2) TMI 497 - DELHI HIGH COURT] - Galileo....
August 3, 2023 Case Laws Income Tax

Assessment u/s 153A - period of limitation - Section 153A was introduced in the Act notwithstanding the provisions, inter alia, of Sections 147 and Section 148. Hence,......
August 3, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - subject income being inadvertently shown under the wrong head - Taxability of income in India - The benefit of Article 121 of......
August 3, 2023 Case Laws Income Tax

Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in......
August 3, 2023 Case Laws Income Tax

Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled......
August 3, 2023 Case Laws Income Tax

Nature of expenses - video shooting expenses claimed by the assessee as revenue expenditure in the computation of income but capitalized into the books of accounts and......
August 3, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty Income - AO had treated an amount as royalty income of the assessee during the year purely based on the amount shown.....
August 3, 2023 Case Laws Income Tax

Income from other sources or LTCG - When documentary evidences indicate that both the vendor and the vendee, i.e., the assessee and DLF Ltd. have treated the payment of.....
August 3, 2023 Case Laws Income Tax

Addition u/s 69 - the income surrendered during the course of survey cannot be brought to tax under the deeming provisions of section 69 and the same has been rightly......
August 3, 2023 Case Laws Income Tax

Addition made for interest received on enhanced compensation on account of compulsorily acquisition of Agriculture land - CIT(A) was not correct in upholding the......
August 3, 2023 Case Laws Income Tax

Residential status - taxability of income of assessee earned from foreign assignment - The concept of ‘permanent home available’ has been wrongly interpreted by the Ld......
August 3, 2023 Case Laws Income Tax

Scrutiny assessment u/s 143(3) - the process of selection for scrutiny does not contemplate any discretion in the Assessing Officer. He is bound to follow the CBDT......
August 3, 2023 Case Laws Customs

Revocation of Customs Broker License - Overvaluation of export garments - The power to assess including determining the value lies with the importer/ exporter......
August 3, 2023 Case Laws Companies Law

Challenge to NCLT against striking off of companies - grievance of the petitioners is that despite having been struck off, the shell companies have been transacting with....
August 3, 2023 Case Laws Service Tax

Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing....
August 3, 2023 Case Laws Service Tax

Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition.....
August 3, 2023 Case Laws Central Excise

Sanction of Refund claim allowed by one authority and denied by other - When an order has already been passed upholding the sanction of part of the refund claim, the......
August 3, 2023 Case Laws Central Excise

CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - It is not Revenue’s case that the Helmet......
August 3, 2023 Case Laws Central Excise

Valuation - non-inclusion of value of certain bought out items - In the instant case, the Department could not prove conclusively that the bought-out items in dispute......
August 3, 2023 Case Laws Central Excise

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit.....
August 3, 2023 Case Laws VAT and Sales Tax

Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms......
August 2, 2023 Case Laws GST

Rectification of the assessment order - While passing the rectification order, the respondent has not followed the proviso stated under Section 161. Therefore, this......
August 2, 2023 Case Laws GST

Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of......
August 2, 2023 Notifications GST

Biometric-based Aadhaar authentication u/r 8(4A) mandated for the State of Puducherry - Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022 - Notification
August 2, 2023 Case Laws GST

Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - Since, there had been no reduction in the rate of tax in......
August 2, 2023 Case Laws Income Tax

Return of the money / cash which was seized - ITAT accepted observed that the cash seized from Petitioner is the professional income and therefore cannot be treated as......
August 2, 2023 Case Laws Income Tax

Validity of Reopening of assessment - period of limitation - Although the notice dated 30.06.2021 u/s 148 bears an endorsement at the foot of the page that it has been......
August 2, 2023 Case Laws Income Tax

Reopening of assessment - In the assessment order dated 19th May 2023, petitioner’s detailed submissions have been recorded and the assessing officer has point by point.....
August 2, 2023 Case Laws Income Tax

Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the......
August 2, 2023 Case Laws Income Tax

Capital gains for taxation on sale of property - Date of Transfer u/s 2(47) - Developer happens to be the signatory of the sale deed, therefore, the Developer cannot......
August 2, 2023 Case Laws Income Tax

Maintainability of Appeal against an intimation/processing of return u/s. 143(1) - Merger of intimation order u/s 143(1) with scrutiny order u/s 143(3) - Once the appeal....
August 2, 2023 Case Laws Income Tax

Unexplained cash credits - Addition u/s 68 - Merely not filing the income tax return cannot debar the genuine transactions of the assessee in respect of this loans which....
August 2, 2023 Case Laws Income Tax

Exemption u/s. 11 denied - Validity of intimation issued u/s. 143(1)(a) - there are two aspects which emerges on this issue as to whether the disallowance made is a......
August 2, 2023 Case Laws Income Tax

Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated......
August 2, 2023 Case Laws Income Tax

Disallowance of interest expenditure - the borrowed fund has been utilized by the assessee to procure the shares of such known and related companies and most of them are....
August 2, 2023 Case Laws Customs

Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the......
August 2, 2023 Case Laws Customs

Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his....
August 2, 2023 Case Laws Customs

Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under......
August 2, 2023 Case Laws Insolvency and Bankruptcy

Rejection of application filed u/s 9 of IBC - existence of dispute - When Demand Notice issued under Section 8 is replied by the Corporate Debtor, which is notice of......
August 2, 2023 Case Laws FEMA

Receiving foreign exchange in lieu of issuance of equity shares/share warrants - whether no approval has been granted by FIPB? - When FIPB, the authority, who is vested.....
August 2, 2023 Case Laws Service Tax

SVLDRS - Levy of interest for part payment - If the respondents are allowed to levy interest for the entire tax liability, when the portion of the tax is paid, then the.....
August 2, 2023 Case Laws Service Tax

Extended period of limitation - There was no independent enquiry conducted to ascertain the correctness of the alleged short payment. The impugned order also has not......
August 2, 2023 Case Laws Service Tax

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - Penalties need not be imposed merely because a legal provision provides for it. It is the discretion of the......
August 2, 2023 Case Laws Service Tax

Demand of Service Tax - The present show cause notice is totally presumptive. Further, the difference in turnover in ST-3 return and income tax return could be on......
August 2, 2023 Case Laws Central Excise

Clandestine removal of goods - pre-judged SCN - Recovery of chit and records during search - the demand has been raised on the basis of documents recovered from the......
August 1, 2023 Case Laws GST

Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted....
August 1, 2023 Case Laws GST

Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been......
August 1, 2023 Case Laws Income Tax

Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought......

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: Transfer of ITC without filing ITC-02

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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 ...

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