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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2551 to 2600 of 6917 Records

1 ....48 49 50 515253 54 55 56........ 139

August 22, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The debt has been defined in Section 3(11) means a liability or obligation in respect of a claim which is due from any person and includes a......
August 22, 2020 Case Laws Insolvency and Bankruptcy

Payment of Gratuity to the employees - The question of distribution of the Gratuity Fund in order of priority, provided u/s 53(1) of the Code does not arise. - The......
August 21, 2020 Case Laws GST

Classification of goods - Cast Protector - It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc......
August 21, 2020 Case Laws GST

Exemption from GST - lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing.....
August 21, 2020 Case Laws GST

Detention of goods - discrepancy in the e-way bill - tax was not mentioned separately in the e-way bill - it is not in dispute that the transpiration was covered by a......
August 21, 2020 Case Laws GST

Detention of goods alongwith vehicle - Section 129 of the GST Act - The detention of the vehicle and the goods was on the finding that the goods on inspection were found....
August 21, 2020 Case Laws Income Tax

The Tribunal thereafter could not have proceeded to examine the matter on merits after setting aside the order under Section 263 of the Act with reference to Section......
August 21, 2020 Case Laws Income Tax

Valuation of stock - inclusion of duty of excise in the value - Accrual of liability - whether liability to pay excise duty is incurred immediately on manufacture of......
August 21, 2020 Case Laws Income Tax

Unexplained investment in stock and spares - Addition u/s 69A - assessee has capitalised stock of stores and spares to the plant and machinery - there is no evidence......
August 21, 2020 Case Laws Companies Law

Reduction of Share Capital - Allegation on unfair valuation Minority shareholders opposed the scheme - Power to modify the resolution / scheme approved in the EOGM - it.....
August 21, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP process - application was rejected on the ground that the claim of the Appellant falls within the ambit of disputed claim - Merely disputing a claim......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Replacemnet of Resolution Professional - Collusion between Creditor and Debtor to initiate CIRP - Related Party - the pivotal issue remains to be determined while the......
August 21, 2020 Case Laws Insolvency and Bankruptcy

Liquidation Order - period for completing ‘CIRP’ had come to an end and no Resolution Plan had been received - When admittedly, the necessary procedure was not followed.....
August 21, 2020 Case Laws Central Excise

Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of....
August 20, 2020 Case Laws GST

Grant of Bail - evasion of GST - erstwhile directors of the company - They had already resigned legally from the Directorship of the Company. Merely on a bald statement.....
August 20, 2020 Case Laws GST

Non-service/delayed service of assessment order - The service of an order through the web portal is one of the methods of service statutorily prescribed under Section......
August 20, 2020 Case Laws GST

Profiteering - Nestle Munch Nuts 32 Gm. Chocolate and the Cadbury Dairy Milk Chocolate - allegation that the benefit of GST rate reduction to his customers not passed on....
August 20, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Assessee had declared the full facts and the sale agreement at the first instance; the full factual matrix or facts were before the AO......
August 20, 2020 Case Laws Income Tax

TP Adjustment - ALP is determined by TPO by not applying any method at all or by choosing a method which is not prescribed u/s.92C(1) of the Act, then such a......
August 20, 2020 Case Laws Income Tax

Disallowance of deduction u/s 57(iii) - the interest paid on the loans raised against the FDR was having the direct nexus with the interest received from the FDRs and......
August 20, 2020 Case Laws SEBI

Credit Rating Rationales - factors required to be considered by ICRA while deciding the rating - As opinion of ICRA is rendered after taking into account all positive or....
August 20, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its dues - existence of dispute - The existence of dispute must be pre-existing i.e. it must exist......
August 20, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor failed to make repayment of its debt - pre-existing dispute or not - each P.O./W.O. Constitutes separate contract having separate......
August 20, 2020 Case Laws Insolvency and Bankruptcy

Replacement of IRP - Appointment of Resolution Professional - the COC has the requisite powers to propose change of the Interim Resolution Professional even in meeting/s....
August 20, 2020 Case Laws Indian Laws

Grant of Bail - Misappropriation / forgery of receipt of depositing the amount as service tax by the Accountant and Manager of the firm - Looking to the gravity of......
August 19, 2020 Case Laws GST

Raid - validity of search and seizure proceedings - attachment of Bank Accounts - the said principle does not apply insofar as an attachment made to protect the interest....
August 19, 2020 Case Laws GST

Raid - validity of search and seizure proceedings - Section 67 of the CGST Act - simultaneous proceedings of investigation when audit in progress - there are no......
August 19, 2020 Case Laws Income Tax

Belated filing of ITR - offences u/s 276(c)(c) - Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the.....
August 19, 2020 Case Laws Income Tax

TDS u/s 192 or 195 - salary paid to expatriates - assessee has deducted tax at source u/s 192 of the Act. On the given facts of the case, we are of the considered......
August 19, 2020 Case Laws Income Tax

Draft assessment order u/s 144C in the name of a non-existent company - amalgamation of the company under the scheme of merger - the draft order framed u/s 144C(1) of......
August 19, 2020 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - second revisional jurisdiction of Pr. CIT - Whether the AO (called second AO) has not conducted enquiry while framing re-assessment.....
August 19, 2020 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - it is to be construed that no amount in real sense has been found to be credited in the accounts of the assessee for the......
August 19, 2020 Case Laws Income Tax

Fee u/s 234E - CIT(A) deleted the fee - where the TDS statement has been processed by the CPC and while processing the same, fee u/s 234E has been levied having tax......
August 19, 2020 Case Laws Customs

Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place....
August 19, 2020 Case Laws Insolvency and Bankruptcy

Hearing of petition before NCLAT - matter listed for hearing on virtual mode - grievance is that it should not be partly physical and partly through virtual hearing -......
August 19, 2020 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Settlement of disputes between the parties - where interests of the majority of stakeholders are in serious jeopardy, it would be inappropriate to......
August 19, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation after default - the Adjudicating Authority relied on the balance sheet to hold that there was.....
August 19, 2020 Case Laws GST

Classification of goods - masks and sanitizers - classified as ‘Essential Commodity’ under the Essential Commodity Act, 1955 or not - seeking reduction of rate of GST......
August 19, 2020 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The defence taken by the accused that the loan transaction was with the father of the complainant....
August 18, 2020 Case Laws GST

Grant of Anticipatory Bail - Petitioner is the landlord of the premises where his tenant, who runs a factory, allegedly evaded the tax by clandestine sale of Pan......
August 18, 2020 Case Laws GST

Levy of penalty - Profiteering - purchase of flat - It is apparent from the perusal of Section 122 (1) (i) that the violation of the provisions of Section 171 (1) is not....
August 18, 2020 Case Laws Income Tax

Condonation of delay in filing an appeal before ITAT - in the facts and circumstances of the case, the explanation for the delay offered by the appellant cannot be said.....
August 18, 2020 Case Laws Income Tax

Claim of exemption u/s 11 - the project under contract with RBI for setting up of the financial museum by the assessee does not reflect discharging of any formal and......
August 18, 2020 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s 12AA rejected - The quantum of fee/subscription only without any other corroborating finding establishing that the......
August 18, 2020 Case Laws Income Tax

Claim of expenditure against interest Income - Since, we hold in principle that the expenditure is allowable either way u/s 57, if the income is treated under the head......
August 18, 2020 Case Laws Income Tax

Denial of exemption u/s 54F - LTCG - No case law has been brought to our notice wherein two distinctly placed properties have been allowed for claim of deduction u/s 54F....
August 18, 2020 Case Laws Income Tax

Power of CIT-A - Procedure in Appeal u/s 250 - Valuation of property - whether the assessee can take an additional ground at appellate stage even when the same has not......
August 18, 2020 Case Laws Customs

Amendment in shipping bills - MEIS benefits - since the Revenue does not have any case that the conditions stipulated in Section 149 are not existing, there can be no......
August 18, 2020 Case Laws Customs

Principles of Natural Justice - Extension of period of issuance of SCN after seizure of goods - the right of the petitioners has not been prejudiced or taken away in......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Invocation of performance guarantee - CIRP proceedings - the Adjudicating Authority passed the Order that “the performance guarantee given by the bankers on behalf of......

1 ....48 49 50 515253 54 55 56........ 139

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F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...