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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 951 to 1000 of 6917 Records

1 ....16 17 18 192021 22 23 24........ 139

August 30, 2023 Case Laws Central Excise

Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT credit rules made distinction between the Invoice......
August 30, 2023 Case Laws VAT and Sales Tax

Amnesty Scheme - Considering the intention of the amnesty scheme, the interest had to be waived in respect of the tax declared under the scheme, and therefore, the......
August 30, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of Director - resignation on the date of issuance of cheques in dispute - this Court, at this stage, cannot come to a......
August 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Del Credere Agent - Financial Debt or not - in the teeth of Clause 15 of the ‘Del Credere Agency Agreement’, dated 04.04.2017 and keeping in mind of a prime fact.....
August 29, 2023 Case Laws GST

Refund of Input Tax Credit - goods exported - There are no reason whatsoever for denial of refund in respect of ITC pertaining to supplies made by suppliers other than......
August 29, 2023 Case Laws GST

Bonded warehouse transaction - transfer of title of goods by the Applicant to its customers or multiple transfers within the FTWZ - the supply of warehoused goods to any....
August 29, 2023 Case Laws GST

Taxability - incidental charges - Maintenance charges for usage of common facilities - as the principal supply i.e maintenance service and PIDP are taxable, interest and....
August 29, 2023 Case Laws GST

Taxability - Supply of raw water and its incidental charges - when the principal supply of raw water is exempted, recovery of interest or penalty for delayed payment of.....
August 29, 2023 Case Laws GST

Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - entire unit of wind mill is.....
August 29, 2023 Case Laws GST

Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application -......
August 29, 2023 Case Laws Customs

Undervaluation of imported goods - MDF boards - large-scale evasion of customs duty - Section 14 of the Customs Act, 1962 - test report disclosed the samples which do......
August 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Bona fide Home Buyers’ of the Villa - This ‘Tribunal’, keeping in mind of the surrounding facts and circumstances of the instant case, on a careful consideration.....
August 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - approval the resolution plan - Present is a case where the Appellant having been given multiple opportunities to submit a Section 12-A proposal and having......
August 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - Quantum of sentence / Fine - The sentence is optional, either it may be imprisonment for two years or fine which may be twice amount of the cheque.....
August 29, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - commencement date / year for deduction u/s 80IA - Eligible from 1995 or 2000 - scope of change of opinion - We......
August 29, 2023 Case Laws Income Tax

Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 -......
August 29, 2023 Case Laws Income Tax

Addition u/s 40A(3) - payments in cash towards purchases - ld.AR claimed that the payments were covered under the exception of Rule 6DD of the Income Tax Rules, 1962,......
August 29, 2023 Case Laws Income Tax

Claim of deduction of unknown liability towards customs duty - Deduction u/s 43B - Fresh claim before AO during the course of assessment proceedings - Since the assessee....
August 29, 2023 Case Laws Income Tax

Short term capital gain or long term capital gain of capital assets - sale of building with land - denying indexed cost of acquisition and indexed cost of improvement......
August 29, 2023 Case Laws Income Tax

Revision u/s 263 - assessee had utilized the unsecured loans for non business purpose and interest paid on the same has been claimed as business expenses - matter......
August 29, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Revenue has failed to establish on record through credible evidence that the assessee has a fixed placed PE in India through.....
August 29, 2023 Case Laws Income Tax

Penalty u/s 271B - delay in filing tax audit report - reasonable / bonafide cause - The assessee is not a habitual defaulter for filing the tax audit report. Therefore,.....
August 29, 2023 Case Laws Income Tax

Addition u/s 69C - value of asset bought from the vendor who is alleged to be a suspicious dealer - disallowance of depreciation on the asset above - the AO cannot......
August 29, 2023 Case Laws Income Tax

Disallowance of loss on trading in Mentha oil - sale below market price - unrelated party transactions - The assessee has to arrange his business affair keeping in view.....
August 29, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - Validity of order of NCLT issuing direction for consideration of PUFE Transaction Applications first and adjourning the Application for......
August 29, 2023 Case Laws Money Laundering

Money Laundering - Scheduled offences - The petitioners besides facing trial for the offences under ULA(P) Act, are also facing trial for offence under Section 121-A of.....
August 29, 2023 Case Laws Central Excise

100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost and damaged in fire - if the raw......
August 28, 2023 Case Laws GST

Refund of unutilized ITC accumulated - Place / location of supply - Export of services or not - OIDAR - supply of service was to be made to M/s. Emirates Defence......
August 28, 2023 Case Laws GST

Seeking release of seized currency - Power u/s 67(2) of GST Act to seize unaccounted money - applying the principle of purposive interpretation, the power u/s 67 of the.....
August 28, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through....
August 28, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - fees for technical services - the assessee is making available RCITP all reports, analysis, tests, tables, plans, drawings or....
August 28, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessee preferred a claim which was not acceptable to the Revenue - threat of penalty cannot become a gag and/or haunt an assessee for making a.....
August 28, 2023 Case Laws Income Tax

Revision u/s 263 - case of “no enquiry” - Regarding introduction of Explanation 2 to section 263, as claimed by Ld. PCIT in his order, we only need to submit that the......
August 28, 2023 Case Laws Income Tax

Royality u/s 9 - Addition in respect of license fee for live and non-live transmission qua Sony Pictures Networks India Pvt.Ltd. - In the absence of any corresponding......
August 28, 2023 Case Laws Income Tax

Reopening of assessment - Assumption of jurisdiction by the A.O for disturbing a concluded assessment of an assessee based on a “change of opinion” is not permitted......
August 28, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - period of limitation - the original assessment u/s 143(3) is dated 21.11.2011 - the order u/s 154 has been passed on 29.06.2017, which....
August 28, 2023 Case Laws Customs

Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,......
August 28, 2023 Case Laws Customs

Valuation of import of ceramic tiles - Reliance placed in NIDB data on contemporaneous imports - There is no evidence put forward by the department as to the reason for.....
August 28, 2023 Case Laws Customs

Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs......
August 28, 2023 Case Laws Customs

Denial of request of conversion of free shipping bills into drawback shipping bills - Appellant should have been granted opportunity to establish that claim in terms of.....
August 28, 2023 Case Laws Service Tax

Supply of tangible goods for use - Lease of Vehicle / Charter of Vessels - during the charter period of vessels the right of possession of vessels and effective control.....
August 28, 2023 Case Laws Service Tax

Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the......
August 28, 2023 Case Laws Service Tax

GTA - Benefit of exemption / RCM - despite there are numbers of limited and private limited companies as service recipients, the Learned Commissioner (Appeals) has......
August 28, 2023 Case Laws Central Excise

Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for......
August 28, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - manufacture of dutiable as well as exempted goods - in a case where assessee avails the Cenvat credit on common input service and the same is....
August 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficiency of funds - As there are specific allegations against the respondent no.1 in the complaint and he was admittedly a partner in the......
August 28, 2023 Case Laws Indian Laws

Scope of arbitral award - The principle of interpretation of contracts adopted by the Division Bench of the High Court that when two constructions are possible, then......
August 26, 2023 Case Laws GST

Rejection of Refund of IGST - Period of limitation - defective application -The nature of the deficiencies as set out in deficiency memo no. 2 clearly indicate that the.....
August 26, 2023 Case Laws GST

Input tax credit - input services - renting/hiring of motor vehicles - ITC is not blocked on the renting of motor vehicles to provide transport facilities to women......
August 26, 2023 Case Laws GST

Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of......

1 ....16 17 18 192021 22 23 24........ 139

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Latest Circulars

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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...

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

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

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

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

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

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

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

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

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

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

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

H: Lending business earned interest spread, no disallowance. Keyman insur...

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

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

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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

A: Department cannot pass an order on the dated personal hearing

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

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