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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1251 to 1300 of 6921 Records

1 ....22 23 24 252627 28 29 30........ 139

September 14, 2023 Case Laws Central Excise

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the......
September 14, 2023 Case Laws Central Excise

Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence......
September 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - Scope of term "Shall" - Condition imposed is mandatory of not - requirement of depositing 20% of the amount of compensation - In these cases, both.....
September 13, 2023 Case Laws GST

Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner....
September 13, 2023 Case Laws Income Tax

Assessee in default - TDS u/s 201(1) - TDS u/s 195 - in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to....
September 13, 2023 Case Laws Income Tax

Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not....
September 13, 2023 Case Laws Income Tax

Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent.....
September 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - non filing of reply/returns - the petitioner was unable to access the internet facility - this is a fit case for exercising discretion.....
September 13, 2023 Case Laws Income Tax

Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that....
September 13, 2023 Case Laws Income Tax

Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was......
September 13, 2023 Case Laws Income Tax

Disallowance of proportionate interest u/s. 36(1)((iii) - loan taken for construction of building for the year under consideration on which the assets were not put to......
September 13, 2023 Case Laws Income Tax

Additional income disclosed during the course of survey - To be taxed @ 60% u/s. 115BBE or not - the AO and the Ld.CIT(A) are erred in assessing additional income......
September 13, 2023 Case Laws Income Tax

Additions against unsecured loan received - Loan takenfrom NBFCs - it can be seen that they have followed all the RBI guidelines and prudential norms issued by RBI as......
September 13, 2023 Case Laws Income Tax

Ex-parte order by CIT(E) - Effective service of notice u/s 282 - The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is......
September 13, 2023 Case Laws Income Tax

Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for.....
September 13, 2023 Case Laws Customs

kerosene oil or not - Mixed Mineral Hydrocarbon Oil - The test report from the Mumbai Laboratory as well as the re-testing report from CRCL, New Delhi clearly indicate......
September 13, 2023 Case Laws Customs

Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible......
September 13, 2023 Case Laws Customs

Time limit for amending shipping bills - In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate......
September 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Dues towards stock exchange - Financial debts / Financial Service Provider - Validity of order of NCLT admitting the application of the Ex-Directors....
September 13, 2023 Case Laws Service Tax

SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no....
September 13, 2023 Case Laws Service Tax

Levy of penalty u/s 78 of FA - Since the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade service tax are not present in the matter.....
September 13, 2023 Case Laws Central Excise

Reversal of cenvat credit wrongly availed - Extended period of limitation - the wordings of Rule 16 of Central Excise Rules, 2002 does give room for interpretation and......
September 13, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Belated claim pertaining to arbitral Award - The appellant is a commercial entity. That they were litigating against the Corporate Debtor is an undoubted fact. We....
September 13, 2023 Case Laws Central Excise

Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity......
September 13, 2023 Case Laws Central Excise

Refund of amount pre-deposited as demand - Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal......
September 12, 2023 Case Laws GST

Penalty order u/s 129(1)(b) of the GST Act, 2017 - Proof of ownership of goods - The E-way Bills being the documents of title to the goods were accompanying the goods......
September 12, 2023 Case Laws GST

Validity of SCN - Error in posting in the dashboard (Web Portal) - The problem has arisen on account of the complex architecture of the web portal. It has been designed.....
September 12, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the......
September 12, 2023 Case Laws Income Tax

Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake......
September 12, 2023 Case Laws Income Tax

Refund of amount wrongly deducted or paid to the Revenue Authorities - withholding of tax - It is indisputable that for the past over 13 years neither Kvaerner nor DAVY.....
September 12, 2023 Case Laws Income Tax

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year.....
September 12, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - It was not as if the AO did not address his mind to various facets of the ROI. Clearly, the route chosen by the......
September 12, 2023 Case Laws Income Tax

Disallowance of depreciation on Edible Oil Brand - NIL value at the time of merger - Assessee can transfer a unit or a division of an undertaking or a business activity.....
September 12, 2023 Case Laws Income Tax

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The......
September 12, 2023 Case Laws Income Tax

Deduction u/s 80G - donations which formed part of the spend towards CSR - The irresistible conclusion that would flow from it is that it is not the legislative......
September 12, 2023 Case Laws Income Tax

Claim of Depreciation - Determination of cost of Acquistion - Reduction of amount of entertainment tax subsidy - As entertainment tax subsidy granted by the State......
September 12, 2023 Case Laws Income Tax

Estimation of income - Bogus purchases - Reliability of statement of third party - merely the third person stated that he is involved in issuing accommodation bill, the.....
September 12, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of the affidavit relief upon by the AO - It is not self serving affidavit of the assessee but of concerned party from whom allegedly the......
September 12, 2023 Case Laws Customs

ontinued and prolonged suspension - Disciplinary proceedings against the Revenue office (Deputy Commissioner) - Case of involvement in fraudulent duty drawback case -......
September 12, 2023 Case Laws Customs

Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific......
September 12, 2023 Case Laws Customs

Demand of interest on differential duty - wrongful claim of exemption - the assessee has not paid any duty on clearance of the impugned equipment - the fact is also......
September 12, 2023 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as....
September 12, 2023 Case Laws Customs

Preferential rate of duty - certificate of origin - Imports of ‘gold jewellery’/ ‘diamond studded gold jewellery’ effected from Thailand - There are no justification for....
September 12, 2023 Case Laws Insolvency and Bankruptcy

Interpretation of statute - Scope of the term "OR" - The word ‘or’ in the said sub-regulation should be read as ‘in addition to’ and not ‘to the exclusion of’. This......
September 12, 2023 Case Laws Service Tax

Valuation - inclusion of value of free supply of material like steel pipes and valves - It is clear from the above that the service tax is to be levied in respect of......
September 12, 2023 Case Laws Service Tax

Refund of CENVAT Credit - The services rendered by the Appellant are defined as taxable services under 65(105) of the Finance Act, 1994 but for the purpose of export......
September 12, 2023 Case Laws Central Excise

Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - jurisdiction - The word ‘delivered’ used in Section 142(2)(a) of the NI Act has no significance and significance must be given to the text ‘for......
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - Period of limitation - Admittedly, the date of loan as emerged on record is 15.12.1998 and by applying the prescribed period of three years, as per....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices......

1 ....22 23 24 252627 28 29 30........ 139

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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

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