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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1151 to 1200 of 6921 Records

1 ....20 21 22 232425 26 27 28........ 139

September 19, 2023 Case Laws Income Tax

Denial of registration u/s 12A - activities are charitable in nature or not? - As per the bye laws of the assessee society, the membership is open to all state......
September 19, 2023 Case Laws Income Tax

Revision u/s 263 - source of cash deposited in the Bank account - There is a direct nexus between the transaction of sale and the cash deposited in the bank account of......
September 19, 2023 Case Laws Income Tax

Deduction u/s 80P(2)(a) - interest income - When the assessee is wholly and exclusively doing its business for its members, the earning of interest on FDs with the banks....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Validity of Admission of application for CIRP by the NCLT of the respondent no. 2 (SBI) after condoning delay and without making the appellant Bank as party - Period of.....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - when to obtain approval from the CCI? - Although, the RP subsequently clarified that approval can be obtained even after the approval by......
September 19, 2023 Case Laws Insolvency and Bankruptcy

Who is entitled to get the income tax refund after de-merger - Jurisdiction to direct the IT Department and RBL Bank Ltd. - It is submitted that, income tax refund which....
September 19, 2023 Case Laws Central Excise

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my......
September 19, 2023 Case Laws VAT and Sales Tax

Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act......
September 19, 2023 Case Laws Income Tax

Validity of the order passed u/s 147 - insufficient reason to believe - There is no basis mentioned in the reasons for the belief of the Assessing Officer that the......
September 18, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - difference in the value that was adopted by the stamp valuation authority for payment of stamp duty as against the value for which the......
September 18, 2023 Case Laws Income Tax

Addition u/s 68 - disallowance of exemption of long-term capital gains claimed u/s 10(38) - it was specifically submitted that the assessee has never invested through......
September 18, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to......
September 18, 2023 Case Laws Customs

Valuation - Validity of findings of SVB - Matter remanded back to original authority for fresh adjudication - Non-examination of documents properly - The findings of the....
September 18, 2023 Case Laws GST

Suspension of GST registration of petitioner - A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have....
September 18, 2023 Case Laws GST

Refund of IGST - exparte order - opportunity of a hearing not provided - the respondent No.3 needs to follow the procedure which has been set out in the rules - it is......
September 18, 2023 Case Laws GST

Seeking release of vehicle detained with goods - It is seen that the respondent intercepted the consignment on 24.07.2023 and issued a detention order on 24.07.2023, the....
September 18, 2023 Case Laws GST

Classification of goods - treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them - The......
September 18, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as....
September 18, 2023 Case Laws Income Tax

Deduction under Sec. 80P - Claim of NPA - Recovery from accounts classified as “Non-Performing Assets” (NPA) - claim of deduction was declined by them for the reason......
September 18, 2023 Case Laws Income Tax

Taxability of Advance Rent received - the assessee received advance rent from the Government Agencies which is not accrued to the assessee and the same has to be taxed......
September 18, 2023 Case Laws Customs

Drawback claim - The respondents / Department have neither passed a formal order rejecting the claim - Entitlement of claim wehre the petitioner did not pay any Basic......
September 18, 2023 Case Laws Customs

Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the......
September 18, 2023 Case Laws Customs

Valuation of imported goods - rough diamonds - rejection of declared value - If the certification was suspected to be faulty or not pertinent to the impugned goods,......
September 18, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - the appellant had not interacted with the proprietor of the importing entity is on record;......
September 18, 2023 Case Laws Service Tax

Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service......
September 18, 2023 Case Laws Central Excise

Refund of excess Duty paid - closure of factory - It’s very obvious that when one entity closed it’s production and surrendered the registration and a new entity......
September 17, 2023 Case Laws GST

Levy of GST - educational institution - collection of transportation charges from parents will be taxed or exempted under GST, since only school students are only picked....
September 17, 2023 Case Laws GST

Classification of goods - Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers - The product is classifiable under HSN 2303.10......
September 17, 2023 Case Laws GST

Levy of GST - valuation of supply - sub-licensing of the software by the applicant to end-users in India - Market Support fees received by the applicant from Central Hub....
September 16, 2023 Case Laws Income Tax

Return of cash seized by department u/s 132A - Failure to obey the directions of the ITAT and PCIT - This is a fit and proper case in which action should be initiated......
September 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - It is settled law that the reasons for reopening an assessment can be tested and examined only on the basis of the....
September 16, 2023 Case Laws Income Tax

Levy of penalty u/s 270A - Failure to offer the interest on income tax refund subject to tax - the explanation of the assessee for not offering the interest on income......
September 16, 2023 Case Laws Income Tax

Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in......
September 16, 2023 Case Laws Income Tax

Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not......
September 16, 2023 Case Laws Income Tax

TP Adjustment - Addition as ‘Fees for Technical Services’ ignoring the assessee’s contention that it was purely reimbursement received for Construction and Management......
September 16, 2023 Case Laws Income Tax

Profit of eligible unit by on account Baggase Purchase u/s 80-IA(8) r.w.s. 80-IA (10) - Assessee’s manufacturing unit has sold “bagaase” to assessee’s power unit at Rs......
September 16, 2023 Case Laws Customs

Benefit of Merchandise Exports of India Scheme (MEIS) - The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in......
September 16, 2023 Case Laws Customs

Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons......
September 16, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - time gap between provisional notification and final notification imposing ADD - anti-dumping duty during the interregnum between the expiry......
September 16, 2023 Case Laws Customs

EPCG Scheme - Failure to fulfill the conditions - export obligation period expired - extension of the period for fulfillment of export obligation - The compelling......
September 16, 2023 Case Laws Customs

Classification of Foil Balloons intended to be imported from China - The subject goods i.e "Foil Balloons" are made of Nylon/HDPE not of Latex/Rubber and imported for......
September 16, 2023 Case Laws Service Tax

Invesitgation - admissibility of computer printouts as evidences or not - Electronic records being more susceptible to tempering, alteration, transposition, excision etc....
September 16, 2023 Case Laws Service Tax

Liability of Service Tax on GTA service - Reverse Charge - Appellant being agent / intermediatory - SECL was the consignor and buyers of the coal were consignees and......
September 16, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - extended period of limitation - In the present case the appellant has reversed the proportionate credit before the SCN. There is no evidence.....
September 16, 2023 Case Laws Central Excise

Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the.....
September 16, 2023 Case Laws VAT and Sales Tax

Classification of services - HIMANI BOROPLUS ANTISEPTIC CREAM - Medicament or not - The Tribunal did not direct remand, for ascertaining the question of fact regarding......
September 16, 2023 Case Laws Indian Laws

There is a huge pendency of suits in the Trial Courts in the State of Maharashtra. If the members of the Bar do not cooperate with the Trial Courts, it will be very......
September 16, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of legally recoverable debt or liability - The accused has failed to establish his defence even on preponderance of probability,......
September 16, 2023 Case Laws Indian Laws

Dishonour of Cheque - territorial jurisdiction - When the learned Magistrate on scrutiny of record prima facie came to a decision that process ought to have been issued.....
September 15, 2023 Case Laws GST

Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an......

1 ....20 21 22 232425 26 27 28........ 139

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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