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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1751 to 1800 of 6917 Records

1 ....32 33 34 353637 38 39 40........ 139

August 13, 2022 Case Laws GST

Rejection of appeal - additional evidence at the appellate stage cane be entertained, at the discretion of the appellate authority, in cases where it can be proved that.....
August 13, 2022 Case Laws GST

Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act,......
August 13, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the notice in question was issued on 31.3.2021 - Manner of issuance of notice by electronic mode and when it would be taken to have......
August 13, 2022 Case Laws Income Tax

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay......
August 13, 2022 Case Laws Income Tax

Deduction u/s 80IA(4)(iv)(a) - deduction was inadvertently not claimed in the return of income filed - In our considered view, if the language of the Statute is plain......
August 13, 2022 Case Laws Income Tax

Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before......
August 13, 2022 Case Laws Income Tax

Revision u/s 263 - loss incurred by the Directors - trading activity in F & O undertaken on behalf of the company - The trading of sale and purchase of shares done by......
August 13, 2022 Case Laws Income Tax

TP Adjustment - It is not the case that the assessee which is carrying on forwarding chain business has paid the management services for some other unrelated business......
August 13, 2022 Case Laws Customs

Classification of imported goods - Axe Brand Universal Oil - to be classified under CTH 30049011 or under CTH 33079090? - Similar goods in the nature of Amrutanjan,......
August 13, 2022 Case Laws Customs

Absolute Confiscation - Superior Kerosene Oil or Low Aromatic White Spirit - restricted item or not - to arrive at the conclusion that the product is Superior Kerosene......
August 13, 2022 Case Laws Money Laundering

Seeking stay of orders of freezing of the accounts of the petitioner - Money laundering - The singular absence of statements of reasons or the basis of an apprehension,.....
August 13, 2022 Case Laws Service Tax

SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of....
August 13, 2022 Case Laws Service Tax

Refund of service tax paid - tax paid under the head Management Consultant’s Service on reverse charge mechanism - M/s Cotunace have not rendered any advice for running.....
August 13, 2022 Case Laws Central Excise

Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The.....
August 13, 2022 Case Laws Indian Laws

Dishonor of Cheque - Though detailed investigation was conducted and the final report was filed, the order of the High Court will indicate that while exercising the......
August 12, 2022 Case Laws Income Tax

Payment of interest u/s 244A on the amount of refund payable to the assessee - CIT(A) concluded that the claim of ‘interest’ by the respondent for the refund amounts to.....
August 12, 2022 Case Laws GST

Profiteering - Sanitary Napkin - allegation is that the Respondent did not pass on the benefit of exemption of GST on Sanitary Napkin by way of commensurate reduction in....
August 12, 2022 Case Laws GST

Profiteering - construction service - This benefit was required to be passed on to the recipients. Thus. Section 171 of the CGST, 2017 has been contravened by the......
August 12, 2022 Case Laws Income Tax

Rental income from letting out of the factory building - Profits and gains of business or profession OR Income from Other Sources - the intention of the assessee was to.....
August 12, 2022 Case Laws Income Tax

Jurisdiction of AO to issue notice u/s 143(2) - notice u/s 143(2) was issued by one AO and the assessment has been completed by another AO - The provisions of......
August 12, 2022 Case Laws Income Tax

Accrual of income - Difference between the receipts as per books and form No.26AS - Assessee has shown turnover of Rs.10.09 crores, declaring GP at 9.16% and Net Profit.....
August 12, 2022 Case Laws Income Tax

Revision u/s 263 - the AO also mentioned in the order that “The Documents as submitted by the assessee were examined and placed on record”, however no remark on the......
August 12, 2022 Case Laws Income Tax

Rectification u/s 154 - Deduction u/s 80IB - audit report in Form-10CCB was not filed along with the return of income - The ld. CIT(A) has rejected the appeals by......
August 12, 2022 Case Laws Customs

Denial of refund - Non adhering to the instruction given by the CBEC - The CBEC circular and the instructions bind the Customs Authorities. In any case, the Customs......
August 12, 2022 Case Laws Customs

Eligibility for exemption - it is undisputed that they intercepted boats used by the Coast Guard Ministry of Defence Government of India is only for security of the......
August 12, 2022 Case Laws Customs

Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of......
August 12, 2022 Case Laws Service Tax

Refund claim - time limitation - The authorities and for that matter this Tribunal, being creatures of the statute cannot extend the period of limitation or pass an......
August 12, 2022 Case Laws Service Tax

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of......
August 12, 2022 Case Laws Central Excise

Absolute Confiscation - cash seized from the residential premise of Director of M/s PML and from the residence of alleged broker/agent for cenvatable invoices - When two....
August 12, 2022 Case Laws Central Excise

Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is......
August 12, 2022 Case Laws Central Excise

Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was....
August 12, 2022 Case Laws VAT and Sales Tax

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast......
August 10, 2022 Case Laws GST

Constitutional Validity of 2nd proviso to Section 16(2) of the CGST Act, 2017 - Availabiltiy of ITC subject to payment to debtors within 180 days - whether the provision....
August 10, 2022 Case Laws GST

Seeking grant of bail - Conspiracy - Illegal and fraudulent availment of fake Input Tax Credit - It is pertinent to observe that Section 70 of CGST Act provides for......
August 10, 2022 Case Laws Income Tax

Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in filing return - considering discrepancy and considering that not only the notice issued to the petitioner....
August 10, 2022 Case Laws Income Tax

Addition u/s 68 - Unexplained share application money - onus to prove - Where the assessee shows that entries regarding cash credit in a third party’s account are......
August 10, 2022 Case Laws Income Tax

Rejection of book result u/s 145(3) - estimation of income - Deduction of depreciation from the estimated income - Depreciation should be allowable being statutory......
August 10, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash deposits - What is relevant is the source for the funds deposited in the bank account and assessee has proved that it has sufficient......
August 10, 2022 Case Laws Income Tax

Disallowance u/s.40A(3) - expenses towards air ticket and hotel expenses in cash in excess of prescribed limit u/s.40A(3) - there is merit in arguments of the assessee......
August 10, 2022 Case Laws Income Tax

Addition u/s 56/68 - Unexplained credit in capital account - advances received by assessee for sale of the property against MOU - We notice that the AO has not expressed....
August 10, 2022 Case Laws Income Tax

Allowable business expenses u/s 37(1) - site encroachment charges, land owners’ payment etc. - Merely because the evictees did not have PAN or not assessed to tax, the......
August 10, 2022 Case Laws Income Tax

Nature of expenses - AO incorrectly applied matching principle for making disallowance, as he over looked the same line of business of the asessee where sales of......
August 10, 2022 Case Laws Income Tax

TP Adjustment - determination of Arm’s Length Price (ALP) - The products are unique and not comparable to others. The terms and conditions and the economic circumstances....
August 10, 2022 Case Laws Customs

Criminal Conspiracy - Proceedings against the Superintendent of Customs, EOU (petitioner) - wrongful loss to the Government of India - The sanction given under Section......
August 10, 2022 Case Laws Companies Law

Validity of summon order - Winding up of the company - Dishonor of Cheque - Section 138 of NI Act - in terms of Section 279(1) of the Companies Act, 2013, a suit or......
August 10, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Recovery proceedings initiated by the bank under SARFAESI Act - Respondent No. 1 certainly has the right to proceed against the collateral securities for recovery....
August 10, 2022 Case Laws Insolvency and Bankruptcy

Effect of interim moratorium - Dishonor of Cheque - ongoing CIRP proceedings - this court would have to interpret the terms “all the debts” and “any legal action or......
August 10, 2022 Case Laws Service Tax

Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the......
August 10, 2022 Case Laws Central Excise

CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input......
August 10, 2022 Case Laws Indian Laws

Dishonor of Cheque - cheques in question have not even been issued by the petitioner company - misuse of letter heads of the petitioner company - The petitioner company.....

1 ....32 33 34 353637 38 39 40........ 139

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F: GST on Solar Plant

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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: 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...