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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1301 to 1350 of 6921 Records

1 ....23 24 25 262728 29 30 31........ 139

September 11, 2023 Case Laws GST

Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the....
September 11, 2023 Case Laws Income Tax

Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section......
September 11, 2023 Case Laws Income Tax

Revision u/s 263 - Since the return filed by the assessee was selected for limited scrutiny, inter-alia, regarding deduction against income from other sources, the AO......
September 11, 2023 Case Laws Income Tax

Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to cover the aspect of remuneration to partners - As the ld. CCIT did not make out any case of converting......
September 11, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of......
September 11, 2023 Case Laws Income Tax

Penalty u/s. 271E - violation of the provisions of Section 269T - Repayment of monthly instalment in cash to Tata Finance Corporation - as the assessee had not only......
September 11, 2023 Case Laws Income Tax

Deduction u/s 54B - reinvestment of the sale proceeds of the agricultural land - The fact that the agricultural lands were situated within the 8 kilometres from the......
September 11, 2023 Case Laws Income Tax

Additions towards Credit card expenditure - when the income of the assessee has been taxed, he has the source of such expenditure available and therefore, making the......
September 11, 2023 Case Laws Income Tax

Rectification of mistake - Levy penalty u/s 271AAC or u/s 270 - No proceedings are pending before the CIT(A) - CIT (A) was not right in passing order of rectification by....
September 11, 2023 Case Laws Customs

Refund of the excess duty paid - Change in value - revised invoice generated - There are no evidences produced till date with regard to the revised transactions as to......
September 11, 2023 Case Laws Customs

Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the......
September 11, 2023 Case Laws Customs

Import of goods - failure to comply with the statutory requirement under Legal Metrology (Packaged Commodities) Rules, 2011 - Once the appellant had expressed their......
September 11, 2023 Case Laws Customs

Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to......
September 11, 2023 Case Laws Customs

Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components......
September 11, 2023 Case Laws Customs

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months as......
September 11, 2023 Case Laws Insolvency and Bankruptcy

E-auction of assets corporate debtors - who can participate - Scope of the term related party / relative - The expressions ‘related party’ and ‘relative’ contained in......
September 11, 2023 Case Laws Service Tax

Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is.....
September 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - quantum of fine - the courts can impose double the cheque amount as fine or lesser sum, by adding interest thereof, or to compensate the......
September 9, 2023 Case Laws GST

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of.....
September 9, 2023 Case Laws GST

Cancellation of GST registration - Insofar as the discrepancies in the tax returns and tax liability is are concerned, that too cannot be a ground for cancellation of......
September 9, 2023 Case Laws GST

Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock......
September 9, 2023 Case Laws GST

Refund of Input Tax Credit (ITC) - zero-rated supplies - input supplies for exporting rice and sugar - None of the said orders indicate any reason as to why the......
September 9, 2023 Case Laws GST

Validity of ex-parte order raising demand of GST - No sufficient time was afforded to the petitioner to represent his case - The order passed exparte in nature, does not....
September 9, 2023 Case Laws Income Tax

Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to....
September 9, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Service of the Notice u/s 148 - Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on......
September 9, 2023 Case Laws Income Tax

Validity of assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - The case of the assessee is that the communication, namely the......
September 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied....
September 9, 2023 Case Laws Income Tax

Addition of cash deposit made during demonetization period u/s 68 - Mere statistics of preparation of number of bills, transactions cannot be used to invoke the......
September 9, 2023 Case Laws Income Tax

Disallowance of deduction claimed u/s. 80P - the funds available are for the business purpose of providing credit facilities - It is only because in a given point of......
September 9, 2023 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - Advance given by the assessee to Group Company - As the advance given by the assessee to SIL which was for business purpose......
September 9, 2023 Case Laws Income Tax

Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken.....
September 9, 2023 Case Laws Customs

Permission for provisional release of the goods - ball-bearings - The goods in question are subject matter of one bill of entry. Show cause notice itself, although is......
September 9, 2023 Case Laws Companies Law

Deed of pledge of shares - voting right - The express terms of the Deed of Pledge will prevail - In the present case the use of the pledged goods will include exercise......
September 9, 2023 Case Laws Companies Law

Striking off of the name of the company - considering that the Appellant Company is having substantial movable as well as immovable assets, it cannot be said that the......
September 9, 2023 Case Laws Central Excise

CENVAT Credit - inputs - manufacture took place or not - payment of duty of excise - In effect, therefore, the utilization of credit for cleared products is tantamount......
September 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - compounding of offence - Since, in the instant case, the petitioner-accused after being convicted under Section 138 of the......
September 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - Evasion of GST - creating fake, forged and fabricated firms - The custodial interrogation of the applicant is required. Considering.....
September 8, 2023 Case Laws GST

Seeking grant of anticipatory bail - evasion of tax - illegal transportation - from the material collected by the prosecution , prima facie, it is not established that......
September 8, 2023 Case Laws Income Tax

Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -....
September 8, 2023 Case Laws Income Tax

TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch......
September 8, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - bonus shares received - when there is an issue of bonus shares, the money remains with the company and nothing comes to the shareholders as.....
September 8, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - Developer of works contractor - Disallowance of claim as no development of the infrastructure facility carried away - the assessee-company has......
September 8, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - there was irregularity in disposing of the objection raised by the assessee against re-opening......
September 8, 2023 Case Laws Income Tax

Penalty u/s. 272A(1)(d) - non compliance to notice u/s. 142(1) due to covid pandemic - addition u/s. 68 - As it is observed that when there is a reasonable cause for the....
September 8, 2023 Case Laws Income Tax

Disallowance of interest expenses u/s 57 - nexus between the interest income from FDs and the interest paid by the assessee - In assessee's case the assessing officer......
September 8, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - Voice Interconnect Services (IUC) - the installation and operation of sophisticated equipments are with the....
September 8, 2023 Case Laws Income Tax

Denial of tax treaty benefit due to lack of commercial substance in Singapore - Benefit of DTAA - In any event, the ld. AO in all fairness ought to have accepted the......
September 8, 2023 Case Laws Customs

Cancellation of the MEIS Scrips granted to the Respondent Company confirmed - levy of penalty - The initial supply of goods by the exporter to a logistics company is......
September 8, 2023 Case Laws Customs

Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of.....
September 8, 2023 Case Laws Customs

Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered....

1 ....23 24 25 262728 29 30 31........ 139

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