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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2151 to 2200 of 6917 Records

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August 18, 2021 Case Laws GST

Levy of GST - Components supplied by the Vendors in a Sale-in-Transit to AHPL - The Components, which were supplied in Sale-in-Transit transaction, without payment of......
August 18, 2021 Case Laws GST

Classification of supply - supply of goods or supply of services - activity of Bus Body Building on the chassis supplied by the customer on job work basis - The bus body....
August 18, 2021 Case Laws GST

Entitlement to avail and utilize ITC - the transfer of leasehold rights in the part property - the GST amount charged by IPL if such transaction is considered to be a......
August 18, 2021 Case Laws Income Tax

Disallowance u/s. 2(22)(e) - assessee has received unsecured loan and assessee company from whom it has obtained unsecured loan there were two common directors - Since......
August 18, 2021 Case Laws Income Tax

Denial of exemption u/s.10(1) in respect of income returned as agricultural income on account of it being unproved - Safed Musli produced - agricultural expenditure......
August 18, 2021 Case Laws Income Tax

Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects....
August 18, 2021 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80P(2)(a)(i) - interest income was received by the assessee on deposits - section 80P(2)(d) of the Act specifically exempts interest......
August 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Jurisdiction of Income Tax Authorities - Power to transfer cases - the assessment framed by ACIT, Circle-23(1), Hooghly, is bad in law.....
August 18, 2021 Case Laws Income Tax

Disallowance of claim of depreciation on the assets leased - operating lease - Allegation of the Revenue that the Assessee does not have any infrastructure is concerned,....
August 18, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - We are of a strong conviction that no infirmity emanates from the order passed by the Pr.CIT, who had rightly observed that the A.O without......
August 18, 2021 Case Laws Customs

Classification of goods - API supari - chikni supari - unflavoured supari - flavoured supari - their correct classification is heading 0802 of the first schedule to the.....
August 18, 2021 Case Laws Customs

Requirement with the compliance with mandatory BIS compliance - The appellant has given clear distinctions of tasks that can be performed by Hand blender and Hand Mixer.....
August 18, 2021 Case Laws Customs

Relevant date for payment of Customs Duty - The respondent had submitted all the four Bills of Entry with the relevant documents on 05.07.2019 before 5 PM and the......
August 18, 2021 Case Laws Customs

Smuggling - Gold Bars - Baggage Rules - personal effects - As per Section 129 (A) Customs Act, 1962, this Tribunal has no jurisdiction to decide any appeal in respect of....
August 18, 2021 Case Laws Service Tax

CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling....
August 18, 2021 Case Laws Central Excise

Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to......
August 18, 2021 Case Laws Central Excise

Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since.....
August 18, 2021 Case Laws Central Excise

Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under......
August 18, 2021 Case Laws Central Excise

Refund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting the paid amount towards the sanctioned demand was passed during.....
August 18, 2021 Case Laws Indian Laws

Dishonor of Cheque - Seeking compounding of offence at belated stage - compromise between the parties - In the instant case, the problem herein is with the tendency of......
August 17, 2021 Case Laws GST

Valuation - De-merger - transfer of MIS business to a resulting company - The value of assets which are outside the purview of GST is required to be included in the......
August 17, 2021 Case Laws GST

Levy of GST - Composite supply or Principal supply - The street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (which involves......
August 17, 2021 Case Laws GST

Revision of GSTR 3B - the adjudication order is clearly appealable - The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is......
August 17, 2021 Case Laws GST

Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be......
August 17, 2021 Case Laws Income Tax

Disallowance of expenses made u/s.37(1) - disallowance of expenditure on adhoc basis made by the ld. AO by giving a categorical finding that the ld. AO had not even......
August 17, 2021 Case Laws Income Tax

Capitalization of land for project expenses - Since, land was in pursuant to JDA and assessee has not paid any consideration for land, the question of capitalization of.....
August 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons were recorded on receipt of information from Investigation Wing - Apart from this information, which has been taken as gospel......
August 17, 2021 Case Laws Service Tax

Rejection of application by the Settlement Commission - Settlement though read under the Act, cannot be construed as conclusive, in view of the fact that in the event of....
August 17, 2021 Case Laws Customs

Classification of imported goods - the appellant accepted the mis-declaration in writing. If the pipes and profiles were indeed old, the appellant could have, instead of....
August 17, 2021 Case Laws Customs

Levy of penalty on Customs Broker - Section 114AA of the Customs Act, 1962 - the Department has failed to prove that there was a mala fide and wilful mis- representation....
August 17, 2021 Case Laws Customs

100% EOU - Levy of penalty u/s 112 of the Customs Act - allegation of of conniving in disposal of imported Ball bearings through a shop situated in Kashmiri Gate - The......
August 17, 2021 Case Laws Companies Law

Disqualification of directors - Deactivation of DINs - This Court having considered the said submissions is of the considered view that the new amending law also......
August 17, 2021 Case Laws Insolvency and Bankruptcy

Validity of direction issued to the Registrar of Companies to inspect the books and conduct inquiries - Serious irregularities have been found in the forensic audit......
August 17, 2021 Case Laws Service Tax

Invocation of extended period of limitation - wilful suppression of facts - Even suppression of facts has to be wilful and in any case, suppression has also to be with......
August 17, 2021 Case Laws Central Excise

Refund of cash amount deposited in PLA account - time limitation of period of one year - on 1st July, 2017 the new Act of Goods and Service Tax Act (GST) was rolled down....
August 17, 2021 Case Laws Central Excise

Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the......
August 17, 2021 Case Laws Central Excise

CENVAT Credit - inputs/capital goods - Welding Electrode - Railway Line material - these were used and situated outside the factory premises - On every item, this......
August 17, 2021 Case Laws Service Tax

Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party......
August 17, 2021 Case Laws Income Tax

Scope of amendment of the Gratuity Act - Applicability of Payment of Gratuity (Amendment) Act, 2010 from 1.1.2007 - the date of commencement fixed by the Executive in......
August 17, 2021 Case Laws Income Tax

Revision u/s 263 - Period of limitation - To be commenced from original assessment order or re-assessment order u/s 147 - In the case on hand, the jurisdiction under......
August 17, 2021 Case Laws Income Tax

Computation of exemption u/s 10B - exclusion of scrap sales from the total turnover as well as the export turnover while computing the exemption - Meaning given by the......
August 17, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Change of opinion - As has always been observed, notice under Section 147 is not to be casually invoked to suit the convenience of the.....
August 17, 2021 Case Laws Income Tax

Deduction u/s 10B - activity of conversion of raw gherkins to bottled pickle - amount to ' manufacture' or not - the original commodity of vegetable gherkins transform......
August 16, 2021 Case Laws Customs

Seeking amendment in the bills of entry - The Assessing Authority has failed to consider the fact that Section 149 of the Act does not prescribe any time limit for......
August 16, 2021 Case Laws GST

Seeking grant of Anticipatory Bail - input tax credit availed on the basis of bogus invoices - failure to attend before authorities when called for - they are involved......
August 16, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - accommodation entry receipts - reasons to believe - The reasons for the formation of the belief by the Assessing Officer in the instant....
August 16, 2021 Case Laws Customs

Seeking across-the-board amnesty from paying penal charges to CFSs, ICDs and Shipping lines, during the entire period of lockdown enforced by the Government consequent......
August 16, 2021 Case Laws Income Tax

Maintainability of appeal in High Court - alternate remedy - Reopening of assessment u/s 147 - the opportunity of an aggrieved person to adjudicate the legal grounds......
August 16, 2021 Case Laws Insolvency and Bankruptcy

Settlement of Fee payable to RP - deduction of professional fees and expenses form such excess amount - Section 20 (2)(b) of the IBC authorizes the IRP to enter into......
August 16, 2021 Case Laws Income Tax

Investment in immovable property - co-ownership - 50% addition - the entire payment of sale consideration of flat in dispute was paid by the husband of assessee -......

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F: GST on Solar Plant

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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...

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