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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 1901 to 1950 of 6917 Records

1 ....35 36 37 383940 41 42 43........ 139

August 3, 2022 Case Laws Income Tax

Deemed Income / accrual of income - income on account of retention money - the right to receive the retention money is accrued only after the obligations under the......
August 3, 2022 Case Laws Income Tax

Interest on refund as per Section 244(A) - delay in refund - belated filing of return (ITR) - According to us, the effort was to get refund, the refund was ordered by......
August 3, 2022 Case Laws Income Tax

Validity of assessment u/s 153C - Presumption - Scope of documents belongs to assessee - ven if the draft financials were provided by the assessee to the searched......
August 3, 2022 Case Laws Income Tax

Addition on failure to show the “gitty’ expenses in Closing Stock or WIP - addition based on audit objection - goods in transit - the AO passed the order in haste and it....
August 3, 2022 Case Laws Income Tax

Exemption u/s 11 - Disallowance towards late deposit of PF, prior period expenses and disallowance of donation u/s 80G are only academic in nature and does not fall......
August 3, 2022 Case Laws Income Tax

Revision u/s 263 - When the order of the AO suffers from a complete lack of enquiry, then the above said principle has no application due to the obvious reason that the.....
August 3, 2022 Case Laws Income Tax

Deduction u/s 80IC - manufacturing of plastic packaging products such as PET and HDPE bottles, jars, caps and closures - products manufactured by the assessee come......
August 3, 2022 Case Laws Income Tax

Deduction u/s.80P - Claim not made in Return of Income - if the language of the Statute is plain and unambiguous and is not open to interpretation so that two views may.....
August 3, 2022 Case Laws Income Tax

Nature of expenditure - purchase of tools and spares - revenue or capital expenditure - The test of enduring benefit is not the only criteria for concluding an item to......
August 3, 2022 Case Laws Customs

Cancellation of the Custom Broker licence - forfeiture of security deposit - It can be seen that the timelines as prescribed under various Regulations in CBLR 2018, have....
August 3, 2022 Case Laws Customs

Valuation of imported goods - right to speaking order under Section 17(5) of the Customs Act - In spite of the admission on behalf of the importer, the Revenue is......
August 3, 2022 Case Laws Customs

Undervaluation of goods - Import of segment and saw blank - The findings of the commissioner are correct. Antecedents cannot be an evidence for the alleged......
August 3, 2022 Case Laws Customs

Classification of imported goods - I-MAS POs, which is Nickel Hydroxide compound - The presence of cobalt and graphite does not render the product suitable for any......
August 3, 2022 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Evidence of debt - documents insufficiently stamped - The Corporate Debtor has, in his reply as above, only raised the issue of these agreements being....
August 3, 2022 Case Laws Insolvency and Bankruptcy

Contempt of Court - willful disobedience - The breach of undertaking amounts to contempt as defined under Section 2 (b) of Contempt of Court Act but a remedy is provided....
August 3, 2022 Case Laws Insolvency and Bankruptcy

Rejection of Approval Plan - When Appellant has submitted the Resolution Plan which was approved on 08.11.2018, he cannot just say that he was not aware of the......
August 3, 2022 Case Laws Insolvency and Bankruptcy

Fixing the fee of IRP - fee of an RP falls under the definition of a ‘Claim’ as defined under the Code or not - The word ‘expenses’ includes the fee to be paid to the......
August 3, 2022 Case Laws Service Tax

Nature of activity - sale or service - a client could well purchase a wig without opting for the service of fitment or maintenance. The services of preparation of the......
August 3, 2022 Case Laws Central Excise

Classification of goods - Fertilizers or Plant Growth Regulators (ZP-770 Kg.) - It is seen that such enzymes help in plant growth regulation are present but in only......
August 2, 2022 Case Laws GST

Cancellation of petitioner's registration - rejection of petition on the ground of time limitation - That being the intent of the Government to grant relaxation of......
August 2, 2022 Case Laws GST

Levy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - in penal provision such as Section 129 of the GST Act, the element of intention to evade tax.....
August 2, 2022 Case Laws GST

Profiteering - purchase of flat - The present investigation has been conducted up to 31.12.2018 only. However, the Respondent has not obtained the Completion Certificate....
August 2, 2022 Case Laws GST

Profiteering - purchase of flat - The present investigation has been conducted up to 31.12.2018 only. However, the Respondent has not obtained the Completion Certificate....
August 2, 2022 Case Laws Income Tax

Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under......
August 2, 2022 Case Laws Income Tax

Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant......
August 2, 2022 Case Laws Income Tax

MAT - Adjustments to book profit - Disallowance as per the clause (f) to Explanation-1 of Sec. 115JB of the Act independently - there is no mechanism provided under the.....
August 2, 2022 Case Laws Income Tax

TP Adjustment - Addition on account of corporate guarantee - International transaction - guarantee fees / commission @ 0.35% will meet the arm’s length criteria in the......
August 2, 2022 Case Laws Income Tax

Revision u/s 263 - Sure, the AO having not considered this aspect of the matter at all, there was no occasion for the assessee to clarify anything thereto, much less qua....
August 2, 2022 Case Laws Income Tax

Validity of assessment proceedings initiated u/s 153C - In case of other person u/s 153C of the Act, the starting point for computation of the block period would be the.....
August 2, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - Addition on account of jewellery (Gold Jewellery and Silver Jewellery) found from the residence as well as bank locker of the assessee......
August 2, 2022 Case Laws Income Tax

Unexplained investment u/s 69 - Addition on account of jewellery (Gold Jewellery and Silver Jewellery) found from the residence as well as bank locker of the assessee......
August 2, 2022 Case Laws Income Tax

Addition made to the income of the assessee on account of cash deposit remaining unexplained - addition u/s. 69A - having accepted the fact that the assessee had......
August 2, 2022 Case Laws Income Tax

Unexplained money u/s. 69A - cash deposit made by the assessee during the demonetization period i.e. from 09.11.2016 to 30.12.2016 - mere possibility of assessee earning....
August 2, 2022 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - There are no answers to the appellant’s contention that “Let Export” orders were issued after due....
August 2, 2022 Case Laws Companies Law

Oppression and mismanagement - Transfer of shares - Once it is accepted that the Appellant can also challenge the transfer of shareholding as being oppressive and as......
August 2, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would....
August 2, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Personal Guarantor - The statutory scheme of the code does not contain any indication that the Personal Guarantor of a Corporate Debtor can escape from its......
August 2, 2022 Case Laws Service Tax

Liability of service tax - unbilled revenue amount - mobilization advance - The Service tax is paid on the basis of the revenue realized towards the provision of the......
August 2, 2022 Case Laws Central Excise

Recovery of excise duty, penalty, etc., from the petitioner - fixation of special rate of excise duty - The petitioner has been able to show a prima facie case for......
August 2, 2022 Case Laws VAT and Sales Tax

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by....
August 2, 2022 Case Laws VAT and Sales Tax

Interstate sale or Stock transfer - Merely because quantities of camphor may have been transferred in entirety or soon after receipt at the branch also did not create......
August 2, 2022 Case Laws VAT and Sales Tax

Assessment of sales shown in accounts at low prices - Benefit of exemption from VAT - sale of footwear - The language of the section is specific insofar as it states......
August 2, 2022 Case Laws VAT and Sales Tax

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption......
August 2, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability - rebuttal of presumption - non-Executive Independent Directors - What the High Court overlooked was, the contention of these......
August 1, 2022 Case Laws GST

Bail application - Input Tax Credit - availment of input tax credit - fake firms/non-existent firms - Taking into consideration the provisions of law and the fact that......
August 1, 2022 Case Laws GST

Input Tax Credit - Disallowance of debit of IGST from the electronic credit ledger - Rule 86A - The appellant has used the expression “negative blocking”. We find no......
August 1, 2022 Case Laws GST

Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that.....
August 1, 2022 Case Laws GST

Levy of GST - Pure services provided by the applicant in the manner of Implementation Support Agency (ISA) Services under JAL JEEVAN MISSION (JJM) for PHE Department -......
August 1, 2022 Case Laws GST

Profiteering - purchase of flat - The Authority takes cognizance, based on the DGAP’s verification, that the Respondent No. 2 has passed on benefit as per Table-N above.....
August 1, 2022 Case Laws Income Tax

TDS u/s 195 - withholding of tax - PE in India - obligation to deduct TDS - As rightly held by the High Court, since the Appellant requested issuance of Certificate for.....

1 ....35 36 37 383940 41 42 43........ 139

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F: Transfer of ITC without filing ITC-02

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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 ...

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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...

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