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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1601 to 1650 of 6917 Records

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August 24, 2022 Case Laws GST

Classification of goods - Benefit of exemption from GST - parts & accessories suitable for use solely with the hearing aids - the exemption is applicable only to the......
August 24, 2022 Case Laws Income Tax

Assessment u/s 153A - Authorisation and assessment in case of search or requisition - Constitutional validity of Section 292CC - As however a fact that the CIT(A) and......
August 24, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - re-assessment proceedings have been initiated beyond a period of four years - there has been full disclosure by the assessee in......
August 24, 2022 Case Laws Income Tax

Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does......
August 24, 2022 Case Laws Income Tax

Deduction u/s 54F - Denial of deduction as building was constructed for commercial purposes - It is clear that even before the building was let out on lease, the......
August 24, 2022 Case Laws Income Tax

Addition u/s 69C - payment of License Fee - When the AO has accepted the gross sales reflected by the assessee in its ledger account and also not doubted the License Fee....
August 24, 2022 Case Laws Income Tax

TP Adjustment - MAM selection - A categorical finding was given that the advertisement publicity and business development expenses are not at all related to the......
August 24, 2022 Case Laws Income Tax

Capital gain - assessee has not received any sale consideration - Since the property was registered from the seller to the buyer and the landlord registered the sale......
August 24, 2022 Case Laws Income Tax

Addition u/s 69 - cash deposits unexplained - the authorities below ought to have given a clear finding regarding withdrawals made by the assessee during the year under.....
August 24, 2022 Case Laws Companies Law

Jurisdiction - power of High Court in issuing extra-ordinary directions - Investigation under the provisions of Section 212 and Section 219 of the Companies Act, 2013 -.....
August 24, 2022 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Sub-section (1) of Section 31 of the I&B Code, 2016 - The Committee of Creditors invariably examine the Resolution Plan and an assessment......
August 24, 2022 Case Laws Service Tax

Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction......
August 24, 2022 Case Laws Service Tax

Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL......
August 24, 2022 Case Laws Indian Laws

Dishonor of Cheque - requirement of payment of interim compensation - The remedy for failure to pay interim compensation as directed by the court is thus provided for by....
August 23, 2022 Case Laws GST

Classification of services - The activity undertaken by the applicant is waste treatment/processing of wet waste provided by GCC and maintenance of the designated Micro.....
August 23, 2022 Case Laws GST

Exemption from GST - Composite Supply or not - healthcare services - the Supply of medicines and consumables used in the course of providing health care services to......
August 23, 2022 Case Laws GST

Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing....
August 23, 2022 Case Laws GST

Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the......
August 23, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - It is apposite to note that as per Sec. 132 of CGST Act, 2017 issuance of invoice or bill without supply of goods or services and......
August 23, 2022 Case Laws Income Tax

Refund claim along with interest u/s 244A - Since, in the present case, the Assessing Officer has failed to process the return of the petitioner filed in accordance with....
August 23, 2022 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 36(1)(vii) with respect to write off of interest - CIT could not invoke jurisdiction u/s 263 as the view taken by the AO was a......
August 23, 2022 Case Laws Income Tax

Claim of deduction on interest/redemption premium on debentures - The CIT(A) has accepted assessee's explanation that it had quantified the premium as per the agreement.....
August 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - requirement of giving minimum of 7 days notice - While redoing the exercise, it is open to the respondent to issue a notice afresh u/s.....
August 23, 2022 Case Laws Income Tax

Addition u/s 68 - We do not understand proposition of the assessee that cash had changed the hands from the company to its promoter–Director without any reason and there....
August 23, 2022 Case Laws Income Tax

Capital gain computation - whether the amount paid by the buyer to the tenant for the vacation of tenancy can be taxed in the hands of the tenants or owner of the......
August 23, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Claim made by the assessee u/s. 32AC in respect of investment made in the new plant & machinery - In assessee’s case while interpreting the......
August 23, 2022 Case Laws Income Tax

Addition as cash receipts and cash payment - the tax auditor reported these two items of cash receipt and cash payment shown under the column of loan and deposits......
August 23, 2022 Case Laws Income Tax

Rectification u/s 154 - Deduction u/s 80IB - The assessee would be entitled to the deductions in the rectification under section 154 to the extent permitted by the......
August 23, 2022 Case Laws Income Tax

Disallowance of expenses on non-deduction of tax - Without going into the merit of the addition, we find the alternate argument of the ld. Counsel for the assessee......
August 23, 2022 Case Laws Income Tax

TP adjustment - Inclusion of excise duty on the operating revenue for two comparables - By including excise duty in the case of two comparables by the ld. TPO, the......
August 23, 2022 Case Laws Income Tax

Revision u/s 263 - Out of the three issues raised in the show cause notice u/s 263 of the Act, in two issues ld. AO has conducted complete enquiry during re-assessment......
August 23, 2022 Case Laws Income Tax

Income accrued in India - PE in India - attributing profits to the P.E - Computation made by the A.O. in his assessment order is incorrect as the AO has not allowed the.....
August 23, 2022 Case Laws Customs

Valuation of 125 consignments of imported toys - applicable tariff concession @ 43% or tariff concession @8% - once the order dated September 29, 2021 passed by the......
August 23, 2022 Case Laws Companies Law

Summon Order - Wrongfully withholding the companies’ property - non-application of judicial mind - As it can be seen from the facts that the fate of the property in......
August 23, 2022 Case Laws Companies Law

Compounding of offence under Section 266G of the Companies Act, 1956 - on facts, the nature of offence which the company has charged does not invite with imprisonment or....
August 23, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Debt or not - It is clear that the amount provided by PEC as financial assistance, and claimed by it as financial debt under IBC, is......
August 23, 2022 Case Laws Service Tax

Refund claim - rejection on the ground of limitation, unjust enrichment - In the instance case service tax was liable to be paid at the relevant time and it is only......
August 23, 2022 Case Laws Service Tax

Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund......
August 23, 2022 Case Laws Central Excise

Classification of goods - sub-assemblies/parts of CTVS (Colour Television Sets) - when the consignments cleared by the appellant did not contain all the parts at the......
August 23, 2022 Case Laws Central Excise

Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by......
August 23, 2022 Case Laws Indian Laws

Dishonor of Cheque - ompany in liquidation - whether the impleadment of Official Liquidator is necessary - Undoubtedly the consent terms provided for the consequence of.....
August 22, 2022 Case Laws GST

Classification of supply - supply of service to an Educational Institute or not - printing stationery items - The supply of answer booklets and other formats used for......
August 22, 2022 Case Laws GST

Transitional credit - Seeking direction to credit the amount relating to input tax credit (ITC) - Rule 120A does not, by itself, stipulate any time limit, though......
August 22, 2022 Case Laws GST

Classification of services - printing services - Since the applicant has stated that he provides the materials (physical Inputs) and the content is owned by the KTBS,......
August 22, 2022 Case Laws Income Tax

Appropriate High Court for filing appeals u/s 260A - While returning the files to be represented in the appropriate court, certain observations were made stating that......
August 22, 2022 Case Laws Income Tax

TDS u/s 194C - non deduction of TDS from the payments made to transporters - relief u/s 194(6) - non-filing of the statutory form as required u/s 194C(7) - On seeing......
August 22, 2022 Case Laws Income Tax

Deduction u/s 54 - The agreement to purchase new house property never fructified into registered Sale Deed till date - till actual conveyance happens, it could not be......
August 22, 2022 Case Laws Income Tax

Undisclosed sale consideration against the sale of property - The draft sale deed - The admission made by the buyer of the property before the Settlement Commission does....
August 22, 2022 Case Laws Income Tax

Disallowance of commission expenses paid by the assessee to its related concern - the fact that the assessee deducted tax at source and both the companies are falling......
August 22, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disallowance u/s 40(a)(ia) - AO has not applied his mind before initiating the penalty proceedings rather borrowed his satisfaction from the “tax....

1 ....29 30 31 323334 35 36 37........ 139

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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 ...

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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...

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