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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 901 to 950 of 6917 Records

1 ....15 16 17 181920 21 22 23........ 139

August 1, 2024 Case Laws GST

Summoning order & NBW quashed for tax liability on services to edu. institutions (Apr'14-Jun'17) u/ss 89, 83 Finance Act'44, Sec 174 CGST Act'17, Sec 9 r/w 9(AA) Excise Act'44. Bail allowed.
August 1, 2024 Case Laws GST

Minor discrepancy in PIN code on Tax Invoices & E-Way Bill not a major violation. Penalty for technical breach unjustified.
August 1, 2024 Case Laws GST

Excess stock found, proceedings initiated u/ss 73 & 74 of UPGST Act applicable, not Section 130. Previous ruling overturned. Order set aside.
August 1, 2024 Case Laws GST

Impugned orders set aside, cases remitted for re-examination as per CBIC Circular. Petitioner not liable if no invoice raised.
August 1, 2024 Case Laws GST

Violation of natural justice - Inadequate notice, lack of physical verification, non-disclosure of visit attempt. Procedure flawed but dismissal justified due to petitioners' non-cooperation.
August 1, 2024 Case Laws GST

Consultancy for water schemes under Jal Jeevan Mission exempt if supplied before 01.01.2022 to MJP, a 'Governmental Authority'.
August 1, 2024 Case Laws GST

Supply of ad space in print media for municipal corps' ads on recruitment of medical staff exempted from GST as pure service. /2017
August 1, 2024 Case Laws GST

Services before 18.07.2022, invoiced later for price escalation, attract 18% GST despite earlier 12% rate under works contract. : , , , ,
August 1, 2024 Case Laws Income Tax

Tribunal's plenary powers prevail over return revisions. AO must consider additional grounds afresh. CBDT circular overruled.
August 1, 2024 Case Laws Income Tax

Merger effective 01.04.2012, transferee liable for transferor's taxes. Assessing non-existent transferor post-merger incorrect. Orders quashed.
August 1, 2024 Case Laws Income Tax

Faceless info u/s 135A can't lead to arbitrary 148 notice. Safeguards needed to prevent defective info. AO must consider assessee's version before issuing 148 notice.
August 1, 2024 Case Laws Income Tax

Assessee's AMP expense disallowed. TP adjustments in Trading & Networking upheld with directions for working capital, non-operational items. Royalty adjustment deleted; TNMM adoption appropriate. Expatriate salaries allowed.
August 1, 2024 Case Laws Income Tax

Assessment framed without valid notice from jurisdictional AO. ITO's notice non-est in law. No transfer order. Assessment order passed without valid notice u/s 143(2).
August 1, 2024 Case Laws Income Tax

Property details provided, accounts submitted, payment made in 2010, purchase deed given to AO. Tribunal: Assessment Order not prejudicial.
August 1, 2024 Case Laws Income Tax

Reopening assessment invalid-AO didn't record non-disclosure; 2nd reopening on share premium-based on impermissible change of opinion.
August 1, 2024 Case Laws Customs

Importer challenged confiscation, fine & penalty for alleged mis-declaration of value when show cause was for prohibited goods import.
August 1, 2024 Case Laws Customs

Centre can amend trade policy retrospectively for public interest; exports allowed on prior LCs.
August 1, 2024 Case Laws Customs

Customs authorities' waiver certificate binds CFS & shipping lines. Demurrage/detention charges payable only if importer delays clearance.
August 1, 2024 Case Laws Customs

Customs Tribunal: Import of new vehicles in CKD condition allowed through non-designated ports. 'Motor vehicles' excludes CKD units.
August 1, 2024 Case Laws Customs

Appellant's wrong 'Country-of-Origin' certificate led to duty, interest & reduced penalty. Notification benefit claim rejected. Penalty upheld for firm, set aside for proprietor.
August 1, 2024 Case Laws Companies Law

Court dismisses shell firm's plea, finds fund diversion of Rs. 78.45 cr by mastermind; unregistered deeds & lack of authority cited.
August 1, 2024 Case Laws Companies Law

Oppression plea by heirs rejected. Deceased accepted share transfer consideration, didn't challenge it for years despite SC ruling.
August 1, 2024 Case Laws Insolvency and Bankruptcy

Plaintiff claims defendants can't defend suit. Court says limitation issue needs examination. First defendant defaulted on Rs. 70L payment.
August 1, 2024 Case Laws Money Laundering

Bail denied for alleged hawala operator linked to online betting app. Court finds prima facie money laundering evidence.
August 1, 2024 Case Laws Service Tax

Franchise service ad charges reimbursed by franchisees can't be included in gross value as per CESTAT ruling. Revenue's case unconstitutional.
August 1, 2024 Case Laws Service Tax

Commission, incentives not taxable pre-2015. Reimbursements for warranty/service not taxable. No suppression, so no penalty.
August 1, 2024 Case Laws Service Tax

Service tax short paid by excluding free goods' value. Consideration = agreed amount, not value of free supplies.
August 1, 2024 Case Laws Central Excise

Invoices sans supply,CENVAT misuse.Partner confessed fraud.Pre-emptive reversal,no retraction.Burden on manufacturer.Order upheld.
August 1, 2024 Case Laws Central Excise

Imported goods destroyed by fire at 100% EOU; duty element uninsured but no negligence. As per rules, duty can't be demanded if goods lost.
August 1, 2024 Case Laws VAT and Sales Tax

Haryana GST Act allows best judgment assessment with single notice within 5 yrs, sans intimation of basis or personal hearing.
August 1, 2024 Case Laws VAT and Sales Tax

Non-paid sales tax dues don't create 1st charge over property. Secured creditors precede. Auction buyers get valid titles despite delays.
August 1, 2024 Case Laws Indian Laws

Bar Councils can only charge enrolment fee u/s 24(1)(f) Advocates Act 1961 for admission. Other fees construed as enrolment fee.
August 1, 2024 Case Laws Indian Laws

Complainants to get full refund + 12% interest p.a. from deposit date till refund for delayed project handover. Force majeure rejected. Appeal partly allowed.
August 30, 2023 Case Laws GST

Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - The petition is allowed in....
August 30, 2023 Case Laws GST

Power to arrest and GST - Section 69 which is akin to Section 19 of PMLA has inherent safeguards before affecting the arrest of accused persons. Thus, taking into......
August 30, 2023 Case Laws GST

Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - Although the scheme applies to those whose......
August 30, 2023 Case Laws GST

Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral......
August 30, 2023 Case Laws Income Tax

Compounding of an offence committed u/s 276B, r/w. Section 287B - Period of limitation for filing compounding application - Decision of High Court holding that, the......
August 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - exemption u/s 10AA - SEZ unit - Source of profit derived - foreign exchange fluctuation gain - This case can be no better example of a.....
August 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - review v/s reopening - AO has allowed the Long Term Capital Gains and Short Term Capital Gains claimed by the assessee considering the.....
August 30, 2023 Case Laws Income Tax

Additions u/s 68 - Bogus sales - purchase of sewelleng without PAN - Taking full address and PAN of the customers who have purchased the jewellery below 2 lakhs is not......
August 30, 2023 Case Laws Income Tax

Revision u/s 263 - payment towards registration fees are not allowable as revenue expenses as per provision of section 37(1) of the Act - It is a settled law by now that....
August 30, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - Purchase of property below circle rate / stamp value - since the assessee/co-owners has made part payment (part consideration of Rs. 3......
August 30, 2023 Case Laws Income Tax

Estimation of notional rent - assessee had unsold closing stock which was kept vacant during the current Assessment Year - AO directed to estimate the rent on the basis.....
August 30, 2023 Case Laws Customs

Overvaluation of imported goods - cut and polished diamonds - There has been blatant disregard not only of the scheme of valuation, now in force and consistent with......
August 30, 2023 Case Laws Customs

Levy of penalty - mis-conduct and moral turpitude - Customs Broker License - It is noted that it was imperative for the appellant to have with greater sincerity and due.....
August 30, 2023 Case Laws Customs

Condonation of delay in filing appeal - The appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, therefore, we are of the view that the......
August 30, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Restriction on Trespassing on a property, allegedly owned by the corporate debtor - The Impugned Order does not give any finding regarding the ownership of the......
August 30, 2023 Case Laws Service Tax

Levy of Service Tax - royalty paid to overseas entity - transferring of technical know-how cannot be equated to transfer of Intellectual Property Right and that as long.....
August 30, 2023 Case Laws Central Excise

CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil......

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

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H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Land sale profit: Business income or long-term capital gain? Intention...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

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H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order