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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1551 to 1600 of 6917 Records

1 ....28 29 30 313233 34 35 36........ 139

August 27, 2022 Case Laws Companies Law

Power to Company secretary to initiate suit or any other legal proceedings in the absence of specific authorization - locus standi of the Company Secretary in the main......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT dismissed the application - even though the operational creditor sent an e-mail dated 1.6.2016 mentioning the outstanding amount for payment,......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - out of 26 Homebuyers, only 19 Homebuyers voted in the matter and that in terms of Section 25-A(3-A) of the IBC, the Authorized......
August 27, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - The event of default had not occurred with Principal Loan, the event of default did occur for Additional Loan and......
August 27, 2022 Case Laws FEMA

How long should a Bank keep records - Violation of the provisions of the FERA - Undisputedly, no such order has been placed on record which required the......
August 27, 2022 Case Laws Service Tax

Disallowance of credit - With regard to the payment of service tax made by Unit No. II, since the said unit is centralized registered, Unit No. II is under obligation to....
August 27, 2022 Case Laws Central Excise

Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The......
August 27, 2022 Case Laws Central Excise

Area Based Exemption - new products which were manufactured/added by the appellant after the cut-off date i.e. 31.03.2010 - The appellant had not set up a new Unit and......
August 26, 2022 Case Laws GST

Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the......
August 26, 2022 Case Laws Income Tax

Exemption u/s 11 - Whether activities of assessee are charitable in nature? - The critical issue continues to relate to the usage of funds by the petitioner as this......
August 26, 2022 Case Laws Indian Laws

Exemption u/s 123(e) of the Coimbatore City Municipal Corporation Act, 1981 - eligibility to the petitioner as a charitable hospital - Exemption u/s 123(e) of the......
August 26, 2022 Case Laws Income Tax

Refusal of registration u/s 10(23C)(vi) - Although the ld. CIT (E) has said so, it nowhere stands proved that the funds/income of the Applicant are being utilised for......
August 26, 2022 Case Laws Income Tax

Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit......
August 26, 2022 Case Laws Customs

Seeking provisional release of de-stuffed imported perishable goods - Defatted Coconut - the respondents clearly erred in coming to the conclusion that the provisional......
August 26, 2022 Case Laws Customs

Rejection of provisional release of goods imported by the appellant - Secondary grade goods - Prime goods or not - Department is that the appellants forged Mill Test......
August 26, 2022 Case Laws Customs

Suspension of Customs Broker’s Licence - Regulation 16(1) of the CBLR, 2018 - facts and circumstances of the case pending further investigation and decision on......
August 26, 2022 Case Laws Customs

Rate of duty - Confiscation of goods - base oil grade-12 - Import of ‘high flash high speed diesel’ which is ‘canalised’ - Though appellant did challenge the denial of......
August 26, 2022 Case Laws Insolvency and Bankruptcy

Threshold limit for triggering CIRP - Validity of Section 7 of the Insolvency and Bankruptcy Code, 2016 - Initiation of CIRP by Financial Creditors - The statute i.e.,......
August 26, 2022 Case Laws Service Tax

Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all......
August 26, 2022 Case Laws Service Tax

Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all....
August 26, 2022 Case Laws Central Excise

Classification of goods - Zarda - The Revenue has not produced any material evidence on record to support the change of classification by them from ‘Chewing Tobacco’......
August 26, 2022 Case Laws Indian Laws

Execution of the award passed by the learned Arbitral Tribunal/Court - If the High Courts convert itself to the Executing Court and entertain the writ petitions under......
August 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - Jurisdiction of the Court - In view of the provision of section 142(2)(a) of the N.I. Act, the Court at Hojai which has jurisdiction to try the same....
August 25, 2022 Case Laws Direct Taxes

Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - This Court is aware of the fact that the ‘Right to Property’ is not a......
August 25, 2022 Case Laws GST

Refund claim - rejection of refund claim without even dealing with the request of the petitioner seeking extension of time - The extension of time had been granted by......
August 25, 2022 Case Laws GST

Maintainability of appeal - appeal rejected on the ground of time limitation - It is undisputed fact on record that as the petitioner has received the order of......
August 25, 2022 Case Laws GST

Classification of supply - The supplies made under Cost Centres D, G and H (to the extent of training services) of Contract 'RS-10' to DMRC are to be considered as......
August 25, 2022 Case Laws Income Tax

Addition to the returned income on account of TDS payable - What remains in the hands of assessee is not on account of any payment due to such persons but the tax......
August 25, 2022 Case Laws Income Tax

Exemption u/s 11 - Revenue Authorities have clearly observed that the assessee”s claim of relief to the poor or help to the poor is not correct since the income and......
August 25, 2022 Case Laws Income Tax

Taxability of amount received for specific purpose - Revenue Authorities have not disputed the contributions received but denied the exemption only due to the fact that.....
August 25, 2022 Case Laws Income Tax

Offences u/s 276C(1) and 277 - assessee has not invested the sale consideration to acquire residential house as provided u/s 54F of the Act, since he has invested in an.....
August 25, 2022 Case Laws Income Tax

Condonation of delay of 23 days in filing the return of the income u/s 119(2) - bonafide reasons of delay - The respondent Chief Commissioner of Income Tax misdirected......
August 25, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - accommodation entries - In the instant case, the notice under Section 148 of the Act has been issued by the assessing......
August 25, 2022 Case Laws Income Tax

Deduction u/s. 80P(2)(a)(i) - Since the return of income has been filed after completion of the assessment, the return should have been held as invalid and hence the......
August 25, 2022 Case Laws Income Tax

Carry forward of additional depreciation - Asset put to use for less than 180 days - if plant and machinery is put to use for less than 180 days in the said financial......
August 25, 2022 Case Laws Income Tax

TDS u/s 195 - DTAA between India and US - disallowance u/s 40(a)(ia) - the assessee did not acquire any right from Amazon for which the payments have been made but the......
August 25, 2022 Case Laws Income Tax

Depreciation on goodwill - Scheme of amalgamation sanctioned - So far as objection of ld CIT-DR for the revenue that due to the amendment in section 32, the goodwill is.....
August 25, 2022 Case Laws Income Tax

Accrual of income - method of accounting to recognize the revenue - Addition made for excess interest spread ('EIS') income earned on assignment of receivables - AO has.....
August 25, 2022 Case Laws Customs

Manipulation of exports - wrongful availment of export benefits - collection of money from the visiting tourists from CIS countries and deposited such amounts in to the.....
August 25, 2022 Case Laws Customs

Maintainability of appeal - requirement of mandatory pre-deposit contemplated under Section 129E of the Customs Act, 1962, not complied with - it is not possible to......
August 25, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Period of limitation - When the acknowledgment is unequivocal and Auditor’s opinion in any manner does not detract it from being an acknowledgment under Section......
August 25, 2022 Case Laws Insolvency and Bankruptcy

Suspension of initiation of CIRP - On the basic principle of statutory interpretation, the provision of Section 10A is capable of only one meaning that is suspension of.....
August 25, 2022 Case Laws Insolvency and Bankruptcy

Power of the Bench to call for further information or evidence - In the present case, the Appellant has filed an application seeking directions to the Corporate Debtor......
August 25, 2022 Case Laws Service Tax

Validity of show cause notice - the respondent was registered with the service tax department in the year 2004; during 2006 the Director General of Central Excise and......
August 25, 2022 Case Laws Service Tax

Taxable services - refrain from an act or agreed to tolerate any act - surrender of tenancy rights or benefits - the view of adjudicating authority that ‘capital gains’.....
August 25, 2022 Case Laws Central Excise

Remission of duty - leakage of the tank where molasses were stored - remission rejected on the ground that the application was not filed within the prescribed period of.....
August 25, 2022 Case Laws Central Excise

The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The......
August 25, 2022 Case Laws Central Excise

Valuation - SSI Exemption - As regard the batteries supplied with offline UPS there is no dispute as the appellants were including the value of such batteries in the......
August 24, 2022 Case Laws GST

Validity of adjudication orders - not following the statutory provisions as enshrined under JGST Act - a proper show cause notice under Section 73 (1) of the JGST Act......
August 24, 2022 Case Laws GST

Agriculture extension services - Benefit of Exemption from GST - the applicant, through mara mitras, provides education and training to the farmers for cultivation of......

1 ....28 29 30 313233 34 35 36........ 139

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...