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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2001 to 2050 of 6917 Records

1 ....37 38 39 404142 43 44 45........ 139

August 28, 2021 Case Laws Income Tax

Eligibility of exemption u/s 10B - Export of IT services from STP - AO observed that, assessee could not provide details of input software purchased for rendering IT......
August 28, 2021 Case Laws Income Tax

Retraction of surrender of LTCG - Transaction were accepted as bogus but later claimed as Genuine - Subsequent event of the SEBI order holding the transaction in the......
August 27, 2021 Case Laws GST

Transition of VAT Credit - the credit of the amount in Form GSTR-3B not allowed - petitioner contends that, it is into the business of non-banking financial company......
August 27, 2021 Case Laws GST

Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the respondent have not complied with the order passed by......
August 27, 2021 Case Laws Customs

Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending investigation. What is evident from the affidavit-in-reply......
August 27, 2021 Case Laws Service Tax

Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A of the Act, but the adjudicating authority has not....
August 27, 2021 Case Laws Service Tax

Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to....
August 27, 2021 Case Laws Service Tax

Refund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - the amount paid during......
August 27, 2021 Case Laws Service Tax

Refund of excess amount of service tax paid - Since post July 01, 2017, the applicability of this Rule was no more available to the appellant, the excess amount already.....
August 27, 2021 Case Laws Central Excise

Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at......
August 27, 2021 Case Laws Central Excise

Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable......
August 27, 2021 Case Laws Central Excise

CENVAT Credit - input services - sale promotion - commission paid to the various financers for selling their vehicles - The financers are indirectly providing the......
August 27, 2021 Case Laws Income Tax

Interest sought to be recovered as disputed tax from the assessee in Form-3 under the DTVSV Scheme - the Respondent No.1 (CIT) Designated Authority having no power or......
August 27, 2021 Case Laws Income Tax

Assessment u/s 144B - violation of principle of natural justice - series of adjournments were granted on the prayer of the petitioner from time to time - petitioner......
August 27, 2021 Case Laws Income Tax

Disallowance u/s 40A (2)(b) - payment of higher salary to the Directors - When a Company pays higher salary to the Directors of the Managers or other Officers or......
August 27, 2021 Case Laws Income Tax

Addition u/s 68 - Addition on the basis of income shown in Form No. 26AS - Mercantile system of accounting - There can be overflow of income of one preceding previous......
August 27, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - cash received from partners - difference pointed out by the AO as capital introduced by both the partners of the assessee firm different....
August 27, 2021 Case Laws Income Tax

Credit of the TDS was not claimed in return of income because of non-appearance in the Form 26AS at the time of filing return of income, however knowing the correct......
August 27, 2021 Case Laws Income Tax

Exemption u/s 11 - denial of registration under section 12AA(1)(b)(ii) - There was no material to show that assessee (ITAT Bar Association) was not genuine or that its......
August 27, 2021 Case Laws Income Tax

Deduction u/s 80GGA - Allegation of Bogus Donation - the name of the Trust appears at Serial No. 14 in the notification dated 11.08.2011 and the the Trust is eligible......
August 26, 2021 Case Laws Service Tax

SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST....
August 26, 2021 Case Laws Customs

EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing......
August 26, 2021 Case Laws Income Tax

MAT credit on the difference between gross tax liability as per normal provisions and MAT provisions as claimed by assessee in ITR instead of base tax as per normal......
August 26, 2021 Case Laws Central Excise

Valuation - payment of duty on a lesser assessable value by not including the value of scrap generated during the course of manufacture and retained by themselves as......
August 26, 2021 Case Laws Service Tax

Refund of CENVAT Credit - export of services - Period of limitation - Though the original authority has rendered a finding that the refund claim is hit by time-bar, such....
August 26, 2021 Case Laws Income Tax

TDS Liability payment made by the LIC to its development officers? - Exempted Allowances u/s 10(14) - It appears that LIC devised a proforma for the development officer.....
August 26, 2021 Case Laws Income Tax

Refund of amount adjustment towards pre-deposit in excess of 20% - recovery proceedings while appeal is pending - this Court is of the view that the respondents are......
August 26, 2021 Case Laws Income Tax

Whether entering into a lease transaction would amount to transfer? - the CIT(A) is right in its observation that a lease transaction would not amount to a transfer and.....
August 26, 2021 Case Laws Income Tax

Offences punishable u/s 276C(2) and 277 - assessee paid at a lesser amount than actually shown in the counter file of the income tax challan enclosed along with returns.....
August 26, 2021 Case Laws Income Tax

Disallowance of provisions of section 36(1)(vii) - whether the loss on account of FDR's maintained with MMCBL, which was under liquidation, and written off of the same......
August 26, 2021 Case Laws Income Tax

Disallowance of claim u/s 80IA - return of income was not filled as per provisions of section 139(1) - Since the assessee has made substantial compliance to claim the......
August 26, 2021 Case Laws Income Tax

Addition in the income of the assessee by treating as income from other sources - Additions based on TDS form 26AS - As per the record, the assessee was not having any......
August 26, 2021 Case Laws Income Tax

Cash subsidy received from Madhya Pradesh Rajyasetu Nirman - the finding of the AO that assessee has not adjusted the amount of capital subsidy against the project......
August 25, 2021 Case Laws GST

Supply or not - Levy of GST - activities carried by the Applicant's Head office located outside India and rendered to the Applicant - requirement to obtain registration.....
August 25, 2021 Case Laws GST

Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract......
August 25, 2021 Case Laws GST

Levy of GST - reimbursement by Industry Partner to YAS of the stipend paid to students - The applicant is only a conduit for the payment of stipend and the actual......
August 25, 2021 Case Laws GST

Seeking pre-arrest bail - input tax credit - fraudulent invoices were raised by the complainant - offences punishable under Sections 420, 406 and Section 34 of the......
August 25, 2021 Case Laws Income Tax

Treatment of the assessee as Agent of non-resident and assessee in Default for non Deducting TDS u/s 195 - the claim of the assessee that simultaneous proceedings cannot....
August 25, 2021 Case Laws Income Tax

Validity of the reassessment order u/s 147 - addition of bogus accommodation entry - AO has not even mentioned as to what was the nature of entry as given in the report.....
August 25, 2021 Case Laws Income Tax

Validity of satisfaction and proceedings u/s.153C - incriminating material or not - Most of the documents did not pertain to impugned assessment years or does not......
August 25, 2021 Case Laws Income Tax

Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - It is neither permissible to the Court exercising the jurisdiction under Article 226....
August 25, 2021 Case Laws Income Tax

TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a......
August 25, 2021 Case Laws Income Tax

Waiver of interest u/s 220(2A) - The Revenue in the present case recorded the non-cooperation of the petitioner assessee. The observations made in this regard would......
August 25, 2021 Case Laws Income Tax

Assessment in search cases - Approval of JCIT u/s 153D - Period of limitation - JCIT has mentioned at the bottom of the approval that draft assessment order has been......
August 25, 2021 Case Laws Income Tax

Exemption u/s 11 - assessee has not shown that the amount kept in fixed deposits have been allocated to or earmarked for a charitable purpose - Section 11(1A) is......
August 25, 2021 Case Laws Income Tax

Bad debts - Allowability towards service tax which was written off as bad debt u/s. 36(1)(vii) - Since service tax payment recovery is denied by the DIP, the assessee......
August 25, 2021 Case Laws Income Tax

Income accrued in India - PE in India - business service agreement/single unified agreement - On going through the sequence of activities and commentary of the OECD with....
August 25, 2021 Case Laws Income Tax

Addition made on account of diversion of fund - disallowance of interest expenses - there cannot be any disallowance of interest expenses provided the own fund of the......
August 25, 2021 Case Laws Income Tax

Deduction of education cess - allowable business expenditure - the effect of the omission of the words "cess" from section 40(a)(ii) of the Act is that, only taxes paid.....
August 25, 2021 Case Laws Customs

Validity of confiscation proceedings - Rejection of value of importer - imported goods auctioned without prior notice to the appellant - It is a settled law that once......

1 ....37 38 39 404142 43 44 45........ 139

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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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 ...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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