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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1451 to 1500 of 6917 Records

1 ....26 27 28 293031 32 33 34........ 139

August 1, 2023 Case Laws Income Tax

Penalty u/s 271-I - Assessee has not furnished / provided information fully related to section 195 before the AO - The amendment though came into effect from 16th......
August 1, 2023 Case Laws Income Tax

Exemption u/s 10(5) denied - reimbursement of Leave Travel concession - The appellant cannot claim ignorance about the travel plans of its employees as during settlement....
August 1, 2023 Case Laws Income Tax

Agricultural income - sale of poplar trees - Admittedly, the assessee did not have substantial agricultural income in earlier assessment years but without any adverse......
August 1, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(vi) - Assessee Trust having multiple objects cannot be said to be existing “solely for the purpose of education”. It is open to the trust to......
August 1, 2023 Case Laws Income Tax

Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal mining and transportation of minerals - The assessee failed to......
August 1, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - royalty income - permanent establishment (PE) in India - Each project site did not exceed threshold limit of 183 days. - The.....
August 1, 2023 Case Laws Income Tax

Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/......
August 1, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) OR 271AAA - Addition of undisclosed income found during search proceedings - No infirmity in the order of the ld.CIT(A) holding that the correct......
August 1, 2023 Case Laws Income Tax

Addition u/s 56(1) - shares received by the assessee company at the time of amalgamation - the Revenue is not precluded from ascertaining as to whether the scheme of......
August 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - AO did not rebut the appellant’s contention that nothing over and above the amount recorded in the registered sale deeds was received......
August 1, 2023 Case Laws Customs

Renewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - The immunity granted against......
August 1, 2023 Case Laws Insolvency and Bankruptcy

Removal of appellant from Committee of Creditors - Financial Creditors or not - the appellant was a collaborator in the development agreement and not a financial......
August 1, 2023 Case Laws Service Tax

Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade......
August 1, 2023 Case Laws Central Excise

Clandestine removal - cigarettes - The onus to establish such clandestine activities, resulting in confirmation of demand is placed heavily on the Revenue and is......
August 1, 2023 Case Laws Central Excise

Clandestine manufacture and removal - only base on which the demand has been confirmed, is on account of the electricity consumption without any corroborative evidence......
August 1, 2023 Case Laws Central Excise

Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the......
August 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - discharge of legally enforceable debt or not - the mere acceptance of the signature on the part of the accused on the check implies that it is......
August 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - false and fabricated cheque - The capacity to advance loans to the accused persons has not been established by the complainant and the alleged......
August 31, 2022 Act Rules Income Tax

Exemption to income accrued or arisen to, or received by a non-resident as a result of transfer of non-deliverable forward contracts or offshore derivative instruments......
August 31, 2022 Notifications GST

e-invoicing - Taxpayers having aggregate turnover exceeding Rs. 10 Cr required to issue e-invoice w.e.f. 1.10.2022 - Notification
August 31, 2022 Notifications DGFT

Import of Malonylurea (Barbituric Acid) and its salts - Policy condition removed - Now allowed to be imported Free - Amendment in import policy condition of HS Code......
August 31, 2022 Act Rules FEMA

Individual Limits of borrowing from outside India - Limit enhanced to USD 1500 million or equivalent till 31-12-2022- Borrowings from outside India by a person resident.....
August 31, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of industrial site - capital gain v/s business income - the same being essentially a finding of fact that the sale of Industrial......
August 31, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Explanation (2) would be of no avail to the Department. - Test the correctness or otherwise of a methodology adopted by the....
August 31, 2022 Case Laws Income Tax

Validity of assessment u/s 153C - There is no prohibition in the Act that a combined satisfaction-note should not be recorded. Moreover, the satisfaction- note, is......
August 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice after the expiry of 4 years - reliance on self-same material - Respondent revenue could not establish in course of hearing that.....
August 31, 2022 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee is a major share holder in loan granting company - Advance given for purchase of property - The words “loans or advances”......
August 31, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Assessee failed to provide identity and creditworthiness of the persons giving cash to it towards alleged consultancy......
August 31, 2022 Case Laws Income Tax

Addition in respect of closing construction work-in-progress (WIP) - Valuation - When there is no change in number of items of inventory of construction WIP as shown in.....
August 31, 2022 Case Laws Income Tax

Interest on refund u/s. 244A - Short grant of interest u/s. 244A - Interest on interest as available to assessee under newly inserted sub-clause (1A) will have to be......
August 31, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The reasons recorded for reopening the assessment contain ample proof in itself to show that there was no new material in the......
August 31, 2022 Case Laws Income Tax

Claim of Expenditure at the rate of 7.5% of the interest income - Admittedly, there is no specific expenditure incurred to earn the interest income. However, incurring......
August 31, 2022 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA of the Customs Act - respondents categorically stated that only the corrigendum was served on them without the show cause notice -....
August 31, 2022 Case Laws Customs

The appellant has not made the pre-deposit and even though time was given to the appellant to make the pre-deposit, the pre-deposit has not been made - In view of the......
August 31, 2022 Case Laws Service Tax

Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not......
August 31, 2022 Case Laws Service Tax

Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from......
August 31, 2022 Case Laws Central Excise

CENVAT Credit - the tribunal had agreed with the submission made on behalf of the assessee that there is no allegation levelled against the assessee showing the excess......
August 31, 2022 Case Laws Central Excise

CENVAT Credit - availing credit without physically receiving and using the said goods in their factory - It is well settled law that statements recorded by the Central......
August 31, 2022 Case Laws Central Excise

Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in......
August 31, 2022 Case Laws Central Excise

Valuation of goods - related party transaction - The only case of the department rests on two counts: (i) the appellant has shown three of said companies as its......
August 31, 2022 Case Laws Central Excise

Extended period of limitation - bonafide belief - The appellants have not been able to show any ground by which they could claim that they entertained a bonafide belief.....
August 31, 2022 Case Laws VAT and Sales Tax

Constitutional validity of amendment to VAT act after amendment to Constitution to introduce GST laws - The legislative competence to amend KVAT Act through Finance Act.....
August 30, 2022 Act Rules SEZ

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone......
August 30, 2022 Act Rules SEZ

Work from Home - Rule 43A of the Special Economic Zones Rules, 2006 - An Unit may permit its employees, including contractual employees, specified in sub-rule (2), to......
August 30, 2022 Act Rules Money Laundering

Safeguarding and retrieving electronic copies of KYC records - In an International Financial Services Centre, no such receiving, storing, safeguarding and retrieving of.....
August 30, 2022 Case Laws GST

Validity of Provisional attachment of the bank accounts of the petitioner and of his firm - Facts of the present case clearly reveals that no proceedings under Section......
August 30, 2022 Case Laws GST

Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST......
August 30, 2022 Case Laws GST

Levy of GST - health-care services provided to patients at their residence by the applicant through qualified nurses and other technically qualified persons - The......
August 30, 2022 Case Laws GST

Exemption from GST - Agent - services provided under the scheme of Kudumbasree - compensation offered by the Department of Insurance of the Government of Kerala - From......
August 30, 2022 Case Laws GST

Admissibility of Input Tax Credit - GST charged by service provider on hiring of bus/motor vehicle - transportation of employees to and from the workplace - the......

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F: Transfer of ITC without filing ITC-02

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: 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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