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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2101 to 2150 of 6917 Records

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August 21, 2021 Case Laws Income Tax

Bogus purchases - information that was received by the A.O from the DGIT(Inv.) - now when the assessee had not only substantiated the authenticity of the purchases......
August 21, 2021 Case Laws Insolvency and Bankruptcy

Contempt Jurisdiction - ‘Aggrieved’ person - It is for the Tribunal to find out whether its order has been disobeyed in a ‘wilful’ manner and the mental element is to be....
August 21, 2021 Case Laws Service Tax

Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to......
August 21, 2021 Case Laws Central Excise

Delay in proceeding with SCN - SCN was issued in 2006 - Order in Writ petition was passed in 2010 - Reply to SCN was filed in 2010 - A corrigendum was issued in 2016, PH....
August 21, 2021 Case Laws Central Excise

CENVAT Credit - input services - The Department did not file any appeal against this order dated 17.11.2017 of the Tribunal and so the order passed by the Tribunal......
August 20, 2021 Case Laws GST

Classification of goods - rate of tax - Composite supply or mixed supply - The mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney......
August 20, 2021 Case Laws GST

Validity of Advance ruling - Obtaining ruling by suppression of facts - Investigation proceedings were pending - the Advance Ruling cannot be used as a mechanism to......
August 20, 2021 Case Laws GST

Levy of GST - amount collected from the employees towards canteen charges - GST, at the hands on the applicant, is not leviable on the amount representing the employees.....
August 20, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - AO has not brought to tax the waived principle amounts of loans / borrowings - Unclaimed balances out of deposits received from customers which....
August 20, 2021 Case Laws Income Tax

Gain on sale of land - Addition u/s 28(iv) - excess area of land received in partition - co-ownership in land - asset was shown in the balance sheet as capital asset but....
August 20, 2021 Case Laws Income Tax

Revision u/s 263 - receipt of on-money - incriminating material found in search or not? - PCIT should himself have conducted the enquiry or causing to make such......
August 20, 2021 Case Laws Income Tax

Addition applying the provisions of section 50C - Once the assessee has raised the objection against the adoption of deemed full value consideration in terms of section.....
August 20, 2021 Case Laws Income Tax

Validity of the reopening of proceedings under section 147 - Assessee contended that, assessment was framed on the basis of mere internal office note, without recording.....
August 20, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - valuation of land purchased by assessee - deemed gift under section 56(2)(vii)(b)(ii) - Assessee submitted that, actual deed could not be......
August 20, 2021 Case Laws Income Tax

Revision u/s 263 - belated employee’s contribution to PF and ESIC funds - AO did not follow the CBDT circular but followed the HC decision - The CIT in exercise the......
August 20, 2021 Case Laws Income Tax

Addition u/s 40A(3) - assessee had made cash payments exceeding ₹ 20,000/- - CIT-A deleted the addition - AO is right in his rem to reopen the assessment based on.....
August 20, 2021 Case Laws Income Tax

Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards.....
August 20, 2021 Case Laws Customs

Smuggling - gold bars of foreign origin - Though a prayer for condonation of delay could have been made before the Tribunal. In any event, if it appears that the......
August 20, 2021 Case Laws Customs

Refund of terminal excise duty - deemed export or not - supplies of goods by DTA unit to EOU unit - once the supply of goods fall within the category of deemed export,......
August 20, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Personal Guarantors to Corporate Debtors failed to make repayment of guarantee undertaken - existence of debt and dispute or not - an application......
August 20, 2021 Case Laws Service Tax

Refund of CENVAT Credit - input services - nexus with the out put service - the department is not permitted to question the eligibility of CENVAT credit at the time of......
August 20, 2021 Case Laws Service Tax

CENVAT Credit - passenger lift - The lift is essential for providing the output service and therefore, the appellant has fulfilled both the conditions to avail the......
August 20, 2021 Case Laws Service Tax

Refund of Service Tax - input service - The reasons attributed by the Adjudicating Authority cannot be sustained since there is no doubt that these services were not......
August 20, 2021 Case Laws Service Tax

Refund of CENVAT credit - nexus of input services with the output services - In view of the clarification given by the tax research unit of CBEC vide their letter, the......
August 20, 2021 Case Laws Service Tax

Commercial or industrial construction service - services rendered to Government bodies and other entities - benefit exemption has been denied for the reason that the......
August 20, 2021 Case Laws Central Excise

Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be......
August 20, 2021 Case Laws Central Excise

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central.....
August 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - permission to deposit interim compensation - the trial Court committed an error without passing any order directing the respondent/accused to......
August 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence....
August 19, 2021 Case Laws GST

Classification of goods - product manufactured as ‘Lassi’ but named as ‘laban’ - be classified as Lassi under Description of Goods or otherwise? - Inferring from the......
August 19, 2021 Case Laws GST

Classification of goods - Agricultural manually hand operated Seed dressing, Coating and Treating drum - On examination of HSN 8436, the subheading 843680 covers: ‘other....
August 19, 2021 Case Laws GST

Levy of IGST - services provided by the applicant to the entities located outside India - zero rated supply or not - As the services provided by the applicant are in the....
August 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has reasons to believe that such payments which were not considered during the original assessment escaped assessment and therefore,....
August 19, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued to a non-existent company - Curable defect u/s 292B or not? - Respondents’ records would have indicated that Niraj......
August 19, 2021 Case Laws Income Tax

Rectification of mistake u/s 254 - period of limitation - keeping in view factual matrix of the instant case, the MA ought to have been filed by assessee latest by 30.11....
August 19, 2021 Case Laws Income Tax

Exemption u/s 11 -proof of Charitable activity u/s 2(15) - assessee entered into franchise agreement - Merely because the assessee entered into franchise agreement with.....
August 19, 2021 Case Laws Income Tax

Disallowance of expenditure u/s 40A(2) - In the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to......
August 19, 2021 Case Laws Income Tax

Application filled u/s 80G - Application denied alleging that activities of the SGPC are confined to Sikh Community only - Even religious activities of Sikh as an......
August 19, 2021 Case Laws Income Tax

Addition u/s 68 - So far as the two other donors are concerned, we find that both of them are agriculturist which is supported by their land holdings. The amounts of......
August 19, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - xerox copies of bank passbooks of these persons has been found from the possession of the assessee and not the original passbooks - The.....
August 19, 2021 Case Laws Income Tax

Exemption u/s 11 - A.O. denied the claim of the assessee since the Form No. 10 was not furnished before filing the return of income under section 139 of the Act. Form No....
August 19, 2021 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposit entries in bank account - The bank was not in possession of any document like cash book, vouchers, signed vouchers of debit......
August 19, 2021 Case Laws Customs

Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for......
August 19, 2021 Case Laws Central Excise

Valuation - inclusion of assessable value of freight collected in excess to the actual amount spent - the amount claimed by way of transportation charges and insurance......
August 18, 2021 Case Laws GST

Classification of goods - rate of GST - different varieties of Flours - There are no merit to treat the subject goods as flour. As these products are not specifically......
August 18, 2021 Case Laws GST

Admissibility of input tax credit - blocked credit or not - GST paid on the procurement of plant and machines including the service of installation and commissioning -......
August 18, 2021 Case Laws GST

Valuation - Reduction of subsidy for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project - The......
August 18, 2021 Case Laws GST

Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan....
August 18, 2021 Case Laws GST

Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air......
August 18, 2021 Case Laws GST

Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants......

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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