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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1001 to 1050 of 6921 Records

1 ....17 18 19 202122 23 24 25........ 139

September 27, 2023 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the......
September 27, 2023 Case Laws Customs

Seeking provisional release of seized goods - non-paper materials in waste paper consignments being imported from other countries - review of the policy by issuance of......
September 27, 2023 Case Laws Customs

Classification of goods proposed to be imported - due to the exclusion clause the said label or similar articles in strip would not be covered under Heading 58.06 -......
September 27, 2023 Case Laws Service Tax

Abatement of appeal upon death of appellant - Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - on the death of the appellant,.....
September 27, 2023 Case Laws Service Tax

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at......
September 27, 2023 Case Laws Central Excise

Condonation of delay in filing revision application - Exclusion time spend for pursuing the appeal before CESTAT (wrong forum) - The entire issue from the angle that the....
September 27, 2023 Case Laws Central Excise

CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported......
September 27, 2023 Case Laws Indian Laws

Validity of Arbitral Award - determination of loss / award - Hudson’s formula like other formulae, which are only rough approximations of the cost impact of unabsorbed......
September 26, 2023 Case Laws GST

Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of......
September 26, 2023 Case Laws Income Tax

TP Adjustment - comparable selection - Clearly, since according to the Tribunal the segmental information was not available, the comparables were ordered to be excluded.....
September 26, 2023 Case Laws Income Tax

Addition u/s. 56(2)(vii)(c) - additional 82,200 shares allotted to assessee due to renouncement of rights by wife & father of the assessee - the aim and intention behind....
September 26, 2023 Case Laws Income Tax

Rectification of mistake - adjustment made u/s 143(1)(a)(vi) to the returned income in respect of presumptive income declared u/s. 44AD - the Intimation, making......
September 26, 2023 Case Laws Income Tax

Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services.....
September 26, 2023 Case Laws Income Tax

Credit of TDS denied as barred by limitation - We do not understand why the AO raised a demand in intimation u/s 143(1) of the Act without giving credit of the amount of....
September 26, 2023 Case Laws Income Tax

Claim of expenditure u/s 37(1) even if there is no corresponding income / revenue - The tax authorities have also taken a view that the assessee has not shown any sales.....
September 26, 2023 Case Laws Income Tax

Validity of TP Adjustment against non existent entity - amalgamated company - all the revenue authorities i.e., the AO, TPO and DRP have passed the order in the name of.....
September 26, 2023 Case Laws Income Tax

Addition u/s 68 - Unexplained sundry creditors - CIT(A) deleted the additions - if we presume that the basis adopted by the CIT(A) is correct then also the nature and......
September 26, 2023 Case Laws Income Tax

Penalty u/s 271FA - not filing the AIR for the relevant AY - Prior to 01.04.2015 - the assessee being a Souhardha Sahakari, there was ambiguity as to whether......
September 26, 2023 Case Laws Customs

Levy of clean energy Cess payable - Import of Low Ash Metallurgical Coke - there is no charge of Clean Energy Cess on goods falling under Customs Tariff Heading 2704. - AT
September 26, 2023 Case Laws Money Laundering

Money Laundering - Seeking grant of bail - Practicing chartered accountant (CA) - allegation of assisting the co-accused to convert the tainted money into untainted......
September 26, 2023 Case Laws Service Tax

Business Support Services - Point of Taxation Rules (POTR) - Place of supply - the Appellant were buying the space for transportation of containerized goods outside the.....
September 26, 2023 Case Laws Central Excise

Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if......
September 26, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - when there was no recovery mechanism before 01.03.2013, therefore, no recovery can be affected and accordingly the present proceedings......
September 25, 2023 Case Laws GST

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why....
September 25, 2023 Case Laws GST

Valuation of supply - Only the subsidies provided by Central Government and State Governments which are directly linked to the price and affects the price of supply are.....
September 25, 2023 Case Laws GST

E-commerce operator or not - the applicant merely connects the auto driver and passenger and their role ends on such connection - the applicant does not satisfy the......
September 25, 2023 Case Laws Income Tax

Addition towards notional profit - Suppression of sale - It is clear that what has to be considered for taxation, is not the market price of the goods which were......
September 25, 2023 Case Laws Income Tax

Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a......
September 25, 2023 Case Laws Income Tax

Additions towards Inflated purchases - these quantities as shown in the IOCL statement are not even matching with the value shown in the same documents. Comparative......
September 25, 2023 Case Laws Income Tax

Addition on account of interest income - the assessee has obtained the loan from DHFL only in October 2017 and has advanced the same to various parties out of the said......
September 25, 2023 Case Laws Income Tax

Validity of reassessment proceedings - transactions of commodity/derivatives trading - How can the assessee be expected to prove the negative? The assessee could be......
September 25, 2023 Case Laws Customs

Import of goods for Research Activities - Validity of certificates of exemption granted by the Ministry of Surface Transport - the veracity of Hydraulic Study Department....
September 25, 2023 Case Laws Customs

Recovery of Countervailing duty (CVD) - petroleum product - the price of the petroleum products was fixed under the Administered Price Mechanism (APM) and it has been......
September 25, 2023 Case Laws Companies Law

Complaint against fraudulent and illegal siphoning of funds- Validity of second complaint / FIR on the same issue which was already pending - There is no doubt about the....
September 25, 2023 Case Laws SEBI

Unregistered investment advisory activities - Investment advisory services with guaranteed assured returns causing monetary loss to the complainants - since appellants......
September 25, 2023 Case Laws Money Laundering

Provisional attachment - Allegation on the University for giving fake degrees - when the challenge to the action of the respondent authority in declaring the degrees......
September 25, 2023 Case Laws Service Tax

Levy of penalty u/s 77 and 78 of FA - there was no suppression of fact with an intention to evade payment of tax, established in this case. Since the Appellant has......
September 25, 2023 Case Laws Central Excise

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the......
September 25, 2023 Case Laws Central Excise

Classification of goods - Auto feeder, Chick Drinker and Poultry cage manufactured by the appellant - the impugned goods merit classification under CETH 84361000, as......
September 25, 2023 Case Laws Indian Laws

Dishonour of Cheque - issuance of summons - vicarious liability of director of company - In the present case, the Ld.MM committed an error by summoning the petitioner,......
September 25, 2023 Case Laws Indian Laws

Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Once any legislation is found to substantially relate to......
September 23, 2023 Case Laws GST

Profiteering - petitioner was not provided with the copies of the reports submitted by the Director General of Anti-Profiteering (DGAP) - The petitioner has had no......
September 23, 2023 Case Laws GST

Classification of services - Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc. - Trade......
September 23, 2023 Case Laws Income Tax

Withholding Tax u/s 195 - CIT(A) examined the taxability of the non-resident under the provisions of the DTAA between India and Italy. The AO, in the Remand Report, had.....
September 23, 2023 Case Laws Income Tax

Disallowance of advertisement and sales promotion expenses - if the expenditure is incurred by the assessee for the purposes of the benefit of the third party or its......
September 23, 2023 Case Laws Income Tax

Penalty order u/s 272A(1)(d) - No co-operation from assessee's side - To the mind of this Bench, ‘non-cooperative attitude’ as such in itself cannot be the basis of......
September 23, 2023 Case Laws Income Tax

TP Adjustment - intra group services - The assessee has failed to completely demonstrate the Arm’s Length Price of intra group services by satisfying need test, benefit.....
September 23, 2023 Case Laws Income Tax

Validity of order passed u/s 92CA - Transfer Pricing - Since the ld. TPO order has been passed on 30/10/2015 which is clearly barred by limitation by one day by virtue......
September 23, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Preferential Transaction - transactions infringing section 43 of the IBC - the transactions made between 22.6.2021 to 30.9.2021 were all made within a period of......
September 23, 2023 Case Laws Income Tax

Revision u/s 263 - TP Adjustment - once it is proved that assessment order is erroneous and prejudicial to the interest of revenue, the PCIT has no option except to......

1 ....17 18 19 202122 23 24 25........ 139

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