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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1851 to 1900 of 6917 Records

1 ....34 35 36 373839 40 41 42........ 139

August 6, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - When the income is foundation on which he based his belief of escapement of income is absent, so AO's usurpation of jurisdiction to......
August 6, 2022 Case Laws Service Tax

Deemed sale or not - right to use the software - Antivirus Software license key/code supplied by the respondent along with CD/DVD replicated with Quick Heal Brand......
August 6, 2022 Case Laws Service Tax

Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in......
August 6, 2022 Case Laws Service Tax

Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste......
August 6, 2022 Case Laws VAT and Sales Tax

Taxability - Sales of cut / sized Silver Oak grown as shade trees in the Tea Estates - It is not the case of the Revenue that the growth of Silver Oak is wild or......
August 6, 2022 Case Laws VAT and Sales Tax

Valuation - includability or otherwise of the value of the free-of- cost components - Normally, the cost price of a product would take into account the purchase cost of.....
August 5, 2022 Case Laws Income Tax

Assessee in Default for non deduction of TDS - period of limitation - There is no doubt in the mind of Bench that the impugned order of assessment passed was without......
August 5, 2022 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - the loan obtained being not gratuitous in nature, do not fall within the mischief of Section 2(22)(e) of the Act. We thus......
August 5, 2022 Case Laws GST

Service of summons - can summons be issued to the concerned person - Revenue submitted that, if summons are served on the Petitioner’s employee for furnishing......
August 5, 2022 Case Laws Income Tax

Capital gain - Nature of land sold - capital asset or agricultural land - It is salutary principle of interpretation of law that a provision of law must be understood in....
August 5, 2022 Case Laws Income Tax

Rectification u/s 154 - return filled treated as inconsistent and defective u/s. 139(9) - We find the order of CIT(A) in confirming the order of AO in treating the......
August 5, 2022 Case Laws Income Tax

Deduction u/s 80IB - The methodology adopted by the assessee for apportionment of common head office expenses and selling expenses has consistently been followed......
August 5, 2022 Case Laws Income Tax

Capitalization of the amount of interest disallowed u/s 36(1)(iii) - Here the assessee is claiming that if interest corresponding to investment in mutual funds is not......
August 5, 2022 Case Laws Income Tax

Revision u/s 263 - deduction /exemption u/s 10(24) - Assessee is not a business entity and does not work for profit. It is an association for the welfare of certain......
August 5, 2022 Case Laws Customs

Valuation of imported consignments - retraction of relied statements - In the instant case, it is not established that the computer in question was in regular use by the....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Scope of IBC - dishonor of cheque - compounding of offences - Recovery of the dues - Section 65(1) of the Code does not expressly mention ‘Debt Recovery Action’ under......
August 5, 2022 Case Laws Insolvency and Bankruptcy

Appointment of IRP - the provisions of law empower the CoC contemplated under Section 22 of the I&B Code, 2016 either to continue the IRP as RP or replace the IRP. When.....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Revocation of liquidation process enabling the Corporate Debtor to revive and reconstruct by implementing the scheme sanctioned - The order of the Adjudicating Authority....
August 5, 2022 Case Laws Insolvency and Bankruptcy

Preferential Transactions or not - documents being “Transaction Audit Report” and “Forensic Audit Report” were not provided to the Appellants - whether the impugned......
August 5, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Adjudicating Authority (NCLT’s) couched with the powers to be exercisable as enshrined in the I&B Code, 2016. For the purpose of entertaining......
August 5, 2022 Case Laws Central Excise

CENVAT Credit - The Ld. Commissioner made a fundamental error while observing that payments have not been made to the original supplier (OEMs) but to the Contractor......
August 5, 2022 Case Laws VAT and Sales Tax

Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the......
August 4, 2022 Case Laws GST

Document Identification Number (DIN) - the present writ petition is disposed off by directing the Union of India / GST Council to issue advisory / instructions /......
August 4, 2022 Case Laws GST

Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability....
August 4, 2022 Case Laws GST

Claim of interest on delayed Refund - the only reason the respondents/revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging......
August 4, 2022 Case Laws GST

Harrasement or not - petitioner submitted that under the production of summons, the petitioner is forced to give an undertaking to pay the tax - The term harassment is......
August 4, 2022 Case Laws GST

Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there.....
August 4, 2022 Case Laws Income Tax

Addition u/s 68 - ITAT deleted the addition - the assessee was bound to co-operate in the assessment proceedings. In spite of several notices the assessee did not even......
August 4, 2022 Case Laws Income Tax

Capital gain computation - sale of shares - full value of consideration - deduction of expenses u/s 48 - The appellant had agreed to pay the tax component as per Clause.....
August 4, 2022 Case Laws Income Tax

Rectification application u/s 154 - exemption u/s 10(23)(C)(iiiad) - The scope of Section 154 is very narrow and restricted to only correcting mistakes apparent from......
August 4, 2022 Case Laws Income Tax

Taxability of the remuneration received from the partnership firm and interest on capital contribution made by the partner of the firm in the absence of any business......
August 4, 2022 Case Laws Income Tax

Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled....
August 4, 2022 Case Laws Income Tax

Disallowance of depreciation on motor car - ownership - Merely disclosing an asset as its asset in its books of account will not be sufficient to prove the ownership.......
August 4, 2022 Case Laws Income Tax

Receipt of contractual amount - undisclosed business receipts - Until, it is brought on record that the assessee was subject to the provisions of section 194C we are of.....
August 4, 2022 Case Laws Customs

Requirement of Import Export Code (IEC) number - Non-consideration of the benefits under the Services Export from India Scheme - The proviso does not lay down that the......
August 4, 2022 Case Laws Customs

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - alleged involvement in forged /fake VKGUY /DEPPB license and imports there under - cross-examination.....
August 4, 2022 Case Laws Customs

Valuation of export goods - rejection of declared value - claim of duty drawback wrongfully - the said concealment was nothing but an afterthought to cover up the......
August 4, 2022 Case Laws Customs

Revocation of Customs Broker License - once verification of the address is complete, if the client moves to a new premises and does not inform the authorities or does......
August 4, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP proceedings - minimum requirement of threshold limit - It has been brought out that two invoices have been issued without any seal and signature.......
August 4, 2022 Case Laws Service Tax

Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce......
August 4, 2022 Case Laws Service Tax

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such......
August 4, 2022 Case Laws Service Tax

Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as......
August 4, 2022 Case Laws Central Excise

Process amounting to manufacture or not - conversion of waste oil/used oil/sludge obtained from various sources into reclaimed fuel oil / re-refining used oil amounts -.....
August 4, 2022 Case Laws VAT and Sales Tax

Classification of goods - Chuni, by-product of Dal - Entry Tax - ‘Chuni’ is one of the 16 ingredients into the making of ‘cattle feed’ and it is not the same thing as......
August 4, 2022 Case Laws Indian Laws

Applicability of rent act - seeking recovery of Municipal Tax ( including surcharge and water tax/fees) from the tenant - As the monthly rent due and payable would be Rs....
August 4, 2022 Case Laws Indian Laws

Anti-competition - Appellant has alleged the anti-competitive conduct of WhatsApp - What the Appellant has failed to prove that the Opposite party/Respondent is abusing.....
August 4, 2022 Case Laws Indian Laws

Bail application - The Government of India may consider the introduction of a separate enactment in the nature of a Bail Act so as to streamline the grant of bails. -......
August 3, 2022 Case Laws GST

Confiscation of goods alongwith the vehicle - absence of valid documents - Under the provisions of the Customs Act, 1962, confiscation may be absolute if the goods in......
August 3, 2022 Case Laws GST

Exemption from GST - supply of telecommunication services to local authority - pure services - The applicant is providing data and voice services to GHMC and to the......
August 3, 2022 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Delayed deposit of TDS colected in government exchequer - there cannot be any disallowance on this count. Assessing Officer could not have......

1 ....34 35 36 373839 40 41 42........ 139

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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

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