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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1051 to 1100 of 6921 Records

1 ....18 19 20 212223 24 25 26........ 139

September 23, 2023 Case Laws Income Tax

Assessment u/s 153A pursuant to search - Addition based on loose paper - Assessee stated loose papers does not carry any name and it also not clear whether the amount if....
September 23, 2023 Case Laws Income Tax

Nature of selling and marketing expenses - Revenue or Capital Expenditure - Treatment to the expenses while recognition of income - Guidance Note on Accounting for Real.....
September 23, 2023 Case Laws Income Tax

Addition u/s 40A(3) - allegation of making huge cash payments in excess of Rs. 20,000/- As per the assessment order made u/s 144, no books of accounts were produced - in....
September 23, 2023 Case Laws Customs

Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents -......
September 23, 2023 Case Laws Companies Law

Oppression and mismanagement - grave and irreparable loss - Seeking an injunction to restrain the defendants from enforcing an anti-suit permanent injunction order......
September 23, 2023 Case Laws Insolvency and Bankruptcy

Recovery of Electricity dues - waterfall mechanism - The resolution plan is approved when it is in accord with the provision of the Code. Thus, the issue of corporate......
September 23, 2023 Case Laws Service Tax

Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the....
September 23, 2023 Case Laws Service Tax

Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport....
September 23, 2023 Case Laws Central Excise

Refund claim - Duty paid wrongly on goods supplied for power projects eligible for exemption - Once the Department has accepted nonpayment of duty for the previous and......
September 23, 2023 Case Laws Central Excise

Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to......
September 22, 2023 Case Laws GST

Cancellation of GST registration of the petitioner - non-filing of the returns, despite notice - Admittedly, the petitioner did not file returns for a period of six......
September 22, 2023 Case Laws GST

Cancellation of GST registration of petitioner - SCN did not provide any specific reason as to the alleged fraud - such show cause notices and orders which are not......
September 22, 2023 Case Laws GST

Rate of tax on Fruit Pulp manufactured by the petitioner - Effective date of the circular clarifying the issue of rate of GST - since the Circular reads to the effect......
September 22, 2023 Case Laws GST

Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside......
September 22, 2023 Case Laws GST

Principles of natural justice - assessment made on the basis of a TDS deduction carried out by the Executive Engineer - Petitioner / Assessee failed to prove its case......
September 22, 2023 Case Laws Income Tax

Reopening of assessment - reasons to believe - The reasons as recorded at the highest, can only be termed as “a suspicion subject to a case of fishing inquiry”. Even......
September 22, 2023 Case Laws Income Tax

Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever......
September 22, 2023 Case Laws Income Tax

Nature of expenses - payment of royalty - acquisition of intangible asset - the appellate authorities, while deleting the disallowances made by the assessing officer,......
September 22, 2023 Case Laws Income Tax

TDS u/s 195 - Payment of royalty - disallowance u/s 40(a)(i) - What the appellant gets is only a copyrighted article to use the product for its internal business purpose....
September 22, 2023 Case Laws Income Tax

Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of.....
September 22, 2023 Case Laws Income Tax

Eligibility to claim deduction u/s 32AC - the extraction of minerals from beach sand involve change in non-living physical object / article into a new and distinct......
September 22, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee has a strategic investment in one of the group concerns in which the assessee held 17.20% shareholding - The benefit is not......
September 22, 2023 Case Laws Customs

Levy of penalty on custodian (CFS) - allegation of clandestine removal - the employer cannot be punished for such facts of discretion or extra diligence than prescribed,....
September 22, 2023 Case Laws Customs

Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not......
September 22, 2023 Case Laws Customs

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause.....
September 22, 2023 Case Laws Companies Law

Refusal of Transmission of shares - Transfer of title in accordance of Will of the deceased, in favor of Daughter - The intimation u/s 56 of the Companies Act was merely....
September 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - application made on the basis of an Assignment Deed - the Respondent No.1 having clearly stepped into the shoes of SBI and on having acquired the......
September 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Proxy of Corporate Debtor - two separate entities - whether any admission or communication sent by SNG Developers Ltd. can be considered as being......
September 22, 2023 Case Laws Income Tax

Validity assessment order - DRP issued directions (order) without quoting DIN - the argument advanced on behalf the revenue, that recourse can be taken to Section 292B......
September 22, 2023 Case Laws Income Tax

Levy of penalty u/s 271D - contravention of provision of section 269SS - Since the cash was accepted by the assessee company on working days, the argument of the......
September 22, 2023 Case Laws Income Tax

Addition of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the......
September 22, 2023 Case Laws Income Tax

Penalty u/s 271C - TDS u/s 194H - It is undisputed fact that this is debatable issue having two possible views and the assessee was of the view that it was not under......
September 22, 2023 Case Laws Income Tax

Penalty proceedings u/s. 271E - conversion of loan into redeemable convertible bonds and therefore, it was observed that the repayment of loan is other than the modes......
September 22, 2023 Case Laws Income Tax

Revision u/s 263 - calculation of capital gains - error in computing Cost of Acquisition - Assessee has made a claim which is prima facia erroneous. AO has allowed the......
September 22, 2023 Case Laws Income Tax

Additions u/s 41 (deemed incomed) - waiver of loan - Floating Rate Notes - To be treated as loan for business purpose or for purchase of capital asset - AO has mentioned....
September 22, 2023 Case Laws Customs

Rejection of claim of interest on refund - the appellant is legally entitled for interest on the refund granted to them after three months from the date of the......
September 22, 2023 Case Laws Service Tax

Levy of penalty - the whole case is due to interpretational issue (change of opinion) on the part of the Revenue - it is further found in the facts and circumstances of.....
September 22, 2023 Case Laws Service Tax

Refund of service tax paid by mistake - The appellant, who has borne the tax. Admittedly, the appellant have paid the part of tax by challan and part of the tax has been....
September 21, 2023 Case Laws GST

Seizure of Cash - Power of the GST authorities to seize the cash of a dealer - cash seized is not ‘stock in trade’ - The respondents are directed to release the cash......
September 21, 2023 Case Laws GST

Denial of benefit of ITC which was not reflected in GSTR 2A - Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground......
September 21, 2023 Case Laws Income Tax

Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather......
September 21, 2023 Case Laws Income Tax

Revision u/s 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an......
September 21, 2023 Case Laws Income Tax

Protective assessment - Addition in the hands of the Assessee Firm on protective basis - since the substantive addition has not been survived on account of being time......
September 21, 2023 Case Laws Income Tax

Revision u/s 263 - Applicability of provisions of 56(2)(vii)(b) - Documentary evidence available in the records which the AO admits to have verified the veracity thereof....
September 21, 2023 Case Laws Income Tax

Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buyback of its own shares by the company - It is to be noted that as per the proviso to Sec. 2(22), only.....
September 21, 2023 Case Laws Income Tax

Non-genuine unsecured loan u/s. 68 - When part of the loans taken from the same lender has been accepted by the Assessing Officer as genuine, then it is not......
September 21, 2023 Case Laws Income Tax

Capital gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose....
September 21, 2023 Case Laws Income Tax

Addition of income u/s 69A or Business income - surrender of income during survey proceedings - when all the incomes earned by the assessee are only from the business......
September 21, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposited in bank on various dates during the demonetization period - cash received from sale of milk during the demonetization period as regular....
September 21, 2023 Case Laws Customs

Preferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at......

1 ....18 19 20 212223 24 25 26........ 139

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