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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2601 to 2650 of 6917 Records

1 ....49 50 51 525354 55 56 57........ 139

August 18, 2020 Case Laws Insolvency and Bankruptcy

Resolution of Corporate Insolvency approved by the Committee of Creditors - Claim of Customs Duty and other dues after de-bonding / de-notification of SEZ unit - it is......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Claim of Tax Dues after the Approval of Resolution Plan - CIRP process - Operational Debt or not - no claim was filed by the Appellants before the Resolution......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation - the legislative policy now is to move away from the concept of “inability to pay debts” to......
August 18, 2020 Case Laws Service Tax

Rejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Quantification of demand before the cut of date - a liberal interpretation has to be given to the......
August 18, 2020 Case Laws VAT and Sales Tax

Principles of Natural Justice - once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Jurisdiction of Adjudicating Authority - withdrawal of approved Resolution Plan - after due deliberations, when the 1st Respondent/’Resolution Applicant’ had accepted......
August 18, 2020 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - Period of limitation - when part payment is made before the expiration of the prescribed period of limitation by......
August 17, 2020 Case Laws GST

Release of detained goods - detention on the ground that the consignment was not supported by the original invoice and there was variation detected in the goods......
August 17, 2020 Case Laws GST

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment......
August 17, 2020 Case Laws GST

Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account......
August 17, 2020 Case Laws Income Tax

Condonation of delay in filing an appeal - delay of 442 days - The explanation for delay of 442 days in our view is insufficient, unsatisfactory and unreasonable.......
August 17, 2020 Case Laws Income Tax

Rejection of books of accounts - The material purchased in cash or part payment made in cash is fully supported by invoices or vouchers. The same invoices were produced.....
August 17, 2020 Case Laws Income Tax

Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current.....
August 17, 2020 Case Laws Income Tax

Production Services Agreement - Permanent Establishment (PE) in India - the contract between the two entities was primarily that of a principal and agent. - M/s DBPL was....
August 17, 2020 Case Laws Income Tax

Penalty u/s 271B - non-furnishing of the Audit Report before the specified date - As the AO has failed in his duty in verifying whether books of account were audited......
August 17, 2020 Case Laws Income Tax

Income from other sources - Addition u/s.56(2)(viib) - The revenue authorities cannot force the assessee to adopt particular method for valuing the fair market value of.....
August 17, 2020 Case Laws Income Tax

Block assessment u/s 158BC - period of limitation u/s 158BE - In the case of the assessee herein on 07-11-2001, the investigation wing of department after almost one......
August 17, 2020 Case Laws Income Tax

LTCG - As explained the reasons for not-depositing the amount in Capital Gains Accounts Scheme which is also not disputed. Since the assessee has substantially complied.....
August 17, 2020 Case Laws Income Tax

Depreciation on the assets acquired under slump sale - when two or more words which are susceptible of analogous meaning are coupled together, they are understood to be.....
August 17, 2020 Case Laws Income Tax

Determination of Income from house property - Suppression of rental income - We could appreciate the case of the AO, if he has made reference to the rent deed of......
August 17, 2020 Case Laws Income Tax

Capital gain computation - There was an amendment under the provisions of section 55A where the word ‘variance’ was inserted but such amendment is applicable with effect....
August 17, 2020 Case Laws Income Tax

Disallowance being commission on sales paid to the shareholder Director(s) - If directors in terms of Board resolution are entitled to receive commission for rendering......
August 17, 2020 Case Laws Customs

Levy of Ground Rent on Containers - steamer agents - scope of the term owner - distinction between storage of goods and demurrage charges - time limitation for......
August 17, 2020 Case Laws Customs

Requirement to make pre-deposit - undue hardship in making payment - appellant contends that there has been no production, and that there are various liabilities on the.....
August 17, 2020 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Corporate Debtor is MSME - CIRP process - there was compromise of confidentiality regarding liquidation value which appears to have been......
August 17, 2020 Case Laws Service Tax

Recovery of service tax - Before adjudicating the issues raised in the show-cause notice, if the respondents proceed u/s 87(b) of the Finance Act and Section 79(1)(c)(i)....
August 17, 2020 Case Laws Service Tax

Works Contract Service - composition scheme is optional at the option of the assessee - The appellant is not entitled to composition scheme as they have not opted for......
August 17, 2020 Case Laws Central Excise

Waiver of pre-deposit - undue hardship to make the deposit - Section 35F - Undisputedly, the assessee has stopped production from the year 2013. Ever since then, there......
August 17, 2020 Case Laws VAT and Sales Tax

Validity of assessment order - deemed assessment - 'assessment' in Section 9(2) includes reference to a deemed assessment and the timelines set out for the bar of......
August 14, 2020 Case Laws GST

Grant of Bail - evasion of GST - since the petitioner and its company has already made a request to the GST authority in the nature of compounding of the offence upon......
August 14, 2020 Case Laws Income Tax

Revenue appeal against the pure question of facts - unnecessary litigation on the part of the Revenue Authorities - In the facts and circumstances, no disallowance was......
August 14, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - Perusal of the reasons extracted elsewhere in this order only referred to the issue of classification of royalty on merits and nowhere.....
August 14, 2020 Case Laws Income Tax

Evasion of income tax - Prosecution proceedings for offence under the Income Tax Act - Sequence of events only reveal that it was a continuous process for which the......
August 14, 2020 Case Laws Income Tax

Revision u/s 263 - Period of limitation - “service” of the order - From the reading of the provisions of Section 263(2) of the Act, it is clear that there is no mention.....
August 14, 2020 Case Laws Income Tax

Carry forward the loss claimed in the revised return of income - the return filed by the assessee u/s. 139(5) of the Act is in accordance with law and therefore the......
August 14, 2020 Case Laws Income Tax

Estimation of income - AO has made 100% addition, whereas the CIT(A) has scaled down addition to 12.50% profit on alleged bogus purchases. - Although, both authorities......
August 14, 2020 Case Laws Income Tax

Addition of gifts u/s. 68 - genuineness of the gifts - unable to produce the donor - The document produced by the assessee that is bank statement, ITR, Gift deed, bank......
August 13, 2020 Case Laws GST

Levy of GST on Transfer Fee - Assignment of leasehold rights on land - The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It......
August 13, 2020 Case Laws GST

Classification of goods - three-wheeled motor vehicles, commonly known as Toto - Unless it is equipped with any device like solar panels that may supply energy for its......
August 13, 2020 Case Laws GST

Rate of tax - works contract - contract for construction of channels across Hokersar Wetland along the old alignment from RD 13182m to RD 16713m of flood spill channel,.....
August 13, 2020 Case Laws GST

Classification of goods - rate of GST - certain parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc. - parts of railway or tramway locomotives or rolling-stock -......
August 13, 2020 Case Laws Income Tax

Release of Custody of cash invoking Section 451 of the Cr.P.C. - the apportionment of the amount as between the claimants and release of 40% of the cash amount in......
August 13, 2020 Case Laws Income Tax

Condonation of delay in filing the return of income u/s 119(2)(b) - delay in filing the return along with refund claim - There is some lapse on the part of the......
August 13, 2020 Case Laws Income Tax

Research and Development expenditure u/s 35(AB)(2) - weighted deduction at the rate of 200% - A perusal of Form 3CL appended to the typed set of documents, does not......
August 13, 2020 Case Laws Income Tax

Assessment u/s.153C - incriminating material found during the course of search or not - It is beyond the scope of our understanding that as to why figures are different.....
August 13, 2020 Case Laws Income Tax

Penalty u/s 271AAB - mandatory levy of penalty on surrender of undisclosed income - it is clear that difference in stock of goods as per books and as found at the time......
August 13, 2020 Case Laws Customs

Prevention Detention Order - Smuggling of gold - the order of detention passed for more than two grounds and if one of the grounds is not applicable or vague or......
August 13, 2020 Case Laws Service Tax

Request to postpone the recovery of service tax - pandemic COVID situation - in this pandemic situation there may be difficulties to participate in the adjudication......
August 13, 2020 Case Laws Service Tax

Refund of Service Tax - principles of unjust enrichment - the amount of service tax is included in the value of service provided, if any, payable as no service tax is......
August 13, 2020 Case Laws VAT and Sales Tax

Refund of tax collected from the seller of diesel and deposited with the respondent-authorities, in the absence of C-Forms - The respondents are directed to forthwith......

1 ....49 50 51 525354 55 56 57........ 139

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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 ...

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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.

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