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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2401 to 2450 of 6917 Records

1 ....45 46 47 484950 51 52 53........ 139

August 3, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - protective addition - Neither at the time of recording the reasons, nor at the time of framing the assessment, AO was’nt sure about......
August 3, 2021 Case Laws Income Tax

Set off of accumulated unabsorbed losses - scheme of amalagamtion conceived - As on 31.03.2013, the assessee company had only 26% of equity shares in the transferor......
August 3, 2021 Case Laws Customs

Seeking enlargement on anticipatory bail - smuggling - It is not in dispute that the owner of the materials, which were found in the container, as per the shipping......
August 3, 2021 Case Laws Service Tax

Applicability of normal period of limitation - whether the normal period of limitation of 18 months is to be applied or 30 months to be applied for demanding service tax....
August 3, 2021 Case Laws Central Excise

Refund of CENVAT Credit - time limitation - Relevant Date - From the definition of ‘relevant date’, it can be seen that sub clause (a) of Clause (B) of definition of......
August 3, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - empty packaging material of inputs - On plain reading of the definition of ‘exempted goods’ as well as ‘final product,’ it is clear that the.....
August 3, 2021 Case Laws Central Excise

Refund claim for the amount of duty interest penalty paid during investigation of demand case - rejection on the ground of time bar - The appellant has admittedly filed.....
August 3, 2021 Case Laws VAT and Sales Tax

Validity of assessment order - time limitation - the exercise of power in terms of the proviso to Section 42(6) of the OVAT Act was, on the fact of the present case, an.....
August 3, 2021 Case Laws VAT and Sales Tax

Validity of assessment order -Non-existing dealer - the petitioner being a transporter is deemed to be the owner of the taxable goods and is bound to comply with all the....
August 3, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - non - impleading of the partnership firm as accused in the complaint case - it was imperative on the part of the......
August 2, 2021 Case Laws GST

Classification of goods - rate of GST on the supply of goods by the applicant - marine diesel engine, and parts thereof, supplied for use and application in ships,......
August 2, 2021 Case Laws GST

Levy of IGST - repaired Goods re-imported into India between July 2017 till date - Aircrafts - IGST on fair cost of repairs and cost of insurance and freight -......
August 2, 2021 Case Laws Income Tax

Faceless assessment u/s 144B - Need for personal hearing as provided - When an assessee approaches with response to show cause notice, the request made by an assessee,......
August 2, 2021 Case Laws Income Tax

Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property....
August 2, 2021 Case Laws Income Tax

Assessment of trust - The assessee has contested that no fee was fixed by the state level fee fixation committee for the year under consideration and, therefore,......
August 2, 2021 Case Laws Income Tax

Addition of capital gain - cost of indexation - JDA property - Though in the definition of 'indexed cost of acquisition', the word used are, "in which the asset was held....
August 2, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the assessee has given reasonable and plausible explanation that the accountant has committed mistake while preparing the accounts as the.....
August 2, 2021 Case Laws Income Tax

Levy of interest u/s 234B and 234C - Liability of advance tax - income from partnership firm in the hands of partner - As per the provisions of Sec. 10(2A) of the Act,......
August 2, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Fresh claim - When the Resolution Plan has already been approved by the CoC and it is pending before the Adjudicating Authority for......
August 2, 2021 Case Laws Central Excise

Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant......
August 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - rebuttal of presumption about the legally enforceable debt or not - the complainant, apart from existence of a presumption of a legally enforceable.....
August 31, 2020 Circulars Income Tax

Banks are advised to immediately refund the charges collected, if any, on or after 1st January 2020 on transactions carried out using the electronic modes prescribed u/s....
August 31, 2020 Case Laws Income Tax

Income from House Property - Payment made to Mumbai Port Trust claimed by assessee u/s 23 - the term local authority cannot be rigidly interpreted to mean only a local......
August 31, 2020 Case Laws Income Tax

TDS u/s 195 - Disallowance of Project Specific Costs u/s 40(a)(i) - There cannot be a retrospective obligation to deduct tax at source and therefore as on the date when.....
August 31, 2020 Case Laws Income Tax

Deduction of tax at Source (TDS) - any income derived by them is taxable only in their country of residence and not in India. Therefore, the Treaty provisions being more....
August 31, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - loan advanced by the company - Ultimate beneficiary of a part of loan advanced by M/s. Maplewood Trading Pvt. Ltd. is either the assessee.....
August 31, 2020 Case Laws Income Tax

MAT computation - Valuation of assets on amalgamation - determining book profit - Since, the capital reserve is out of purview of Section 115JB, and the “Revaluation......
August 31, 2020 Case Laws Insolvency and Bankruptcy

Whether an advance amount for supply of goods can be considered as an Operational Debt under Section 5(20) of the I&B Code? - the advance amount paid by the Respondent......
August 31, 2020 Case Laws Service Tax

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers.....
August 31, 2020 Case Laws Service Tax

Amnesty Scheme - SVLDRS - CENVAT Credit on input services - In fact, in order to ensure that the Designated Committee does not dispute the tax through input credit, a......
August 31, 2020 Case Laws Service Tax

CENVAT Credit - input services, value of which not included in value of output services - As the receipts excluded from computation of assessable value are not......
August 31, 2020 Case Laws VAT and Sales Tax

Once the appellate authority comes to the conclusion that there was a bona fide belief of the assessee then an absolute relief should have been granted. Granting a......
August 31, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 10-A read with Section 10(b) of CST Act - The learned Appellate Tribunal was justified in holding that the Assessee was entitled to purchase the said....
August 31, 2020 Case Laws VAT and Sales Tax

Levy of penalty u/s 10A of the Central Sales Tax Act, 1956 - allegation of improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C - it.....
August 29, 2020 Case Laws GST

Classification of goods - applicable rate of tax - Printing and supply of Security Excise Adhesive Labels - the product in question is classified under the Heading 4911.....
August 29, 2020 Case Laws GST

Profiteering - purchase of flat - whether there was any additional benefit of ITC with the introduction of GST availed by the Respondent or not. - This case does not......
August 29, 2020 Case Laws GST

Profiteering - supply of “Services by way of admission to exhibition of cinematograph films” - allegation that the benefit of reduction in the rate of tax not passed on.....
August 29, 2020 Case Laws Income Tax

Jurisdiction of AAR to decide an issue because of non-existence of “Jurisdictional Fact” u/s 245R(2) - Issue was already pending - a question cannot be said to be......
August 29, 2020 Case Laws Income Tax

Provision for warranty - provision of warranty was made every year in accordance with accounting standards 29 and the provision is worked out scientifically every year......
August 29, 2020 Case Laws Income Tax

Nature of expenditure - manufacturing and administrative expenses incurred by the appellant for development of a product in the course of its manufacturing activity......
August 29, 2020 Case Laws Income Tax

Corrected / revised computation of taxable total income filed before ITAT - pleading to admit the fresh claim / additions evidences - Tribunal has rightly held that......
August 29, 2020 Case Laws Income Tax

Reassessment proceeding under Section 147 was made to form change of opinion and therefore, it would clearly amount to reviewing the original order of assessment u/s 147....
August 29, 2020 Case Laws Income Tax

Eligibility of deduction u/s 80ID - five year tax holiday to new hotels of two, three and four star categories and convention centers - The assessee has commenced......
August 29, 2020 Case Laws Income Tax

Disallowance of interest - loan was used for the purpose of horse-trading and horse racing business - the finding of the CIT(A) rejecting the claim of the assessee on......
August 29, 2020 Case Laws Income Tax

Validity of assessment u/s 153A/143(3) - wrong reference to a section under which an order is made - the aforesaid mistake cannot be stretched to the extent for......
August 29, 2020 Case Laws Customs

Non-Service of notice - Section 153 of the Customs Act - Non-fulfilment of export obligation - Admittedly, in this case, the Authority has not served the notice on the......
August 29, 2020 Case Laws Customs

Change in classification of imported goods - Quick Lime - purity is less than 98% - in view of the Board s Circular as well as HSN Explanatory Note, the product......
August 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The payment received for shares, duly issued to a third party at the request of the payee as evident from official records, cannot be a debt, not to....
August 29, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Apart from the fact that the Joint Development Agreement entered into, is a contract of reciprocal rights and obligations, both parties are......
August 29, 2020 Case Laws Service Tax

Classification of services - job of “metal spreading for supply uncoursed black Trap Rubble stone” - The overall work is of construction of bunds which falls under......

1 ....45 46 47 484950 51 52 53........ 139

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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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...