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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2501 to 2550 of 6917 Records

1 ....47 48 49 505152 53 54 55........ 139

August 26, 2020 Case Laws VAT and Sales Tax

Grant of subsidy - doctrine of promissory estoppel - merely the heading of a provision/clause cannot be relied upon since the same is not always determinative in the......
August 25, 2020 Case Laws GST

Direction to the respondents to issue copies of the seized documents - the respondents shall permit the petitioners to take copies of those documents relied upon in the.....
August 25, 2020 Case Laws GST

Profiteering - supplies of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360 (VIP) FIR - the violation of the provisions of....
August 25, 2020 Case Laws GST

Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the....
August 25, 2020 Case Laws Income Tax

Additional depreciation on certain assets/machineries - If the assessee uses partly for own use and for hire charges he is not entitled to claim excess depreciation as......
August 25, 2020 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - purchase of immovable property - difference amount between the consideration paid by the assessee and the Sub Registrar Office (SRO in......
August 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 57 disallowed - AO has applied his mind and formed an opinion for allowance of this interest expenses while framing......
August 25, 2020 Case Laws Income Tax

Depreciation on goodwill arising out of amalgamation - The excess of liabilities over net assets was treated as goodwill - goodwill arising on account of amalgamation......
August 25, 2020 Case Laws Income Tax

Disallowances of expenditure - Assessee itself has disallowed major part of cash expenses as unaccounted. There would be no justification for making further addition,......
August 25, 2020 Case Laws Income Tax

Addition u/s 68 v/s 69 - unexplained deposit in the bank account - sum was not credited in the books of accounts, but the amount was found credited in the bank account......
August 25, 2020 Case Laws Income Tax

Addition of Building maintenance expenses - assessee is carrying on sub-letting activity on the buildings taken on rent. Hence the expenses incurred on building should......
August 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was......
August 25, 2020 Case Laws Companies Law

Oppression and Mismanagement - Direction for Forensic Audit before deciding the issue of maintainability - Status Quo Ante - Thus the NCLT under Rule 11 of National......
August 25, 2020 Case Laws Companies Law

Oppression and Mismanagement - the impugned order is a nonspeaking order. The question of Oppression, and Mismanagement, Maintainability and Limitation in the present......
August 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the outstanding amount is towards interest on the delayed payments, for which there was a pre-existing dispute, before issuance of demand notice.......
August 25, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Apart from the fact that there are ‘force majeure’ due to which the ‘Corporate Debtor’ could not complete the project, it is found that the 1st......
August 25, 2020 Case Laws Insolvency and Bankruptcy

The stand as taken by the parties, suggest that the application under Section 10 of the I&B Code was filed by the ‘Corporate Applicant’ fraudulently with malicious......
August 24, 2020 Case Laws GST

Claim of Refund with interest - Ocean freight - This court has declared the levy as ultra vires the IGST Act - The respondents are directed to sanction the refund and......
August 24, 2020 Case Laws GST

Illegal detention of applicant for three consecutive days - investigation not conducted in accordance of law - No grounds are made out to allow the presence of the......
August 24, 2020 Case Laws GST

Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title.....
August 24, 2020 Case Laws Income Tax

Capital gain computation - transaction under consideration is between the members of AOP - Deeming fiction - the provisions of section 50C of the Act are not applicable.....
August 24, 2020 Case Laws Income Tax

Disallowance u/s 40(a)(ii) - though cess may be collected as part of income tax but that does not render such cess either rate or tax which cannot be deducted in terms......
August 24, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - The AO as well as the CIT(A) only proceeded on the basis that there was no income during the year therefore there is no business activity, but......
August 24, 2020 Case Laws Customs

Jurisdiction - willful misstatement - not a bonafide error - show cause notice ought to have been issued by an authority not below the rank of Additional / Joint......
August 24, 2020 Case Laws Customs

Valuation of imported goods - Misdeclaration of imported goods - the adjudication order is vitiated for not permitting the retesting, inspite of the prayer of the......
August 24, 2020 Case Laws Companies Law

Oppression and Mismanagement - transfer of shares of promoters - The mere undertaking of the transferees not to transfer their shares will not cure the illegality.......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP proceedings on settlement between parties - when the Applicant wants to withdraw the application before Constitution of CoC, while resorting to......
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Counter claim - the Adjudicating Authority cannot decide the counter claim while admitting the Application. As such, all the essential requirements.....
August 24, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Effect of an ‘Acknowledgment’ of dues after the expiry of period of limitation - It cannot be gain said that ‘Acknowledgment of Liability’ is to be.....
August 24, 2020 Case Laws Indian Laws

Cancellation of assignment deed - When it comes to cancellation of a deed by an executant to the document, such person can approach the Court under section 31, but when.....
August 24, 2020 Case Laws Indian Laws

Seeking information from GSTN under RTI - Exemption from Disclosure of information - The CIC had passed a decision to give the Minutes of the Board Meeting directing......
August 24, 2020 Case Laws VAT and Sales Tax

Maintainability of Writ application - Gujarat VAT Act - Escaped turnover - Supply to SEZ unit - As in the instance case, the GVAT Act, 2003 provides complete machinery......
August 23, 2020 Case Laws GST

The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant....
August 23, 2020 Case Laws GST

Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of......
August 23, 2020 Case Laws GST

Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial......
August 23, 2020 Case Laws GST

Classification of services - Rate of GST - services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction,.....
August 23, 2020 Case Laws GST

Valuation - inclusion of value of bus passes distributed by the applicant to the commuters in the value of facilitation charges - A contract is not property, but only a.....
August 22, 2020 Case Laws GST

Eligibility for exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institutions - supply of online journals and......
August 22, 2020 Case Laws GST

Classification of supply - Composite supply or Mixed Supply - The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite....
August 22, 2020 Case Laws GST

Classification of supply - after sales support services, including warranty services - The activities performed by the Appellant with regard to repair and servicing of......
August 22, 2020 Case Laws GST

Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor......
August 22, 2020 Case Laws GST

Input Tax Credit - financial institution or not - option provided u/s 17(4) - the applicant being a Co-operative Society registered with the Central Registrar of......
August 22, 2020 Case Laws GST

Seizure of consignments alongwith vehicle - the revenue has to put its house in order and strive to achieve the lofty targets set by the CGST Act by effectively using......
August 22, 2020 Case Laws GST

Classification of Services - Management services - intermediary services or not - the service of sales presentations of the products of H-J Family of Companies is......
August 22, 2020 Case Laws Income Tax

Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be applicable in the case and the stamp duty valuation or the fair market......
August 22, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - The order of the A.O. can be challenged only if the A.O. has failed to comply with the mandatory provisions of Section 200A r.w.s. 234E of......
August 22, 2020 Case Laws Income Tax

Long-term capital loss - the orders of the lower authorities are upheld wherein the assessee has been denied the set of and or carry forward of long-term capital loss on....
August 22, 2020 Case Laws Income Tax

Trading addition - Estimation of income - bogus purchases - when purchased are duly accepted by the VAT Department including the sales and manufacturing account and the.....
August 22, 2020 Case Laws Income Tax

Capital gain computation - valuation - the assessee pleads that the guideline value does not reflect the market value and by the time the valuation officer went for......
August 22, 2020 Case Laws Insolvency and Bankruptcy

CIRP process - The Accounting Conventions cannot supersede any express provisions of the laid down provisions of the specific law on the subject. The I&B Code, 2016......

1 ....47 48 49 505152 53 54 55........ 139

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

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