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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1351 to 1400 of 6921 Records

1 ....24 25 26 272829 30 31 32........ 139

September 8, 2023 Case Laws Customs

Determination of classification and valuation - Old & Worn Clothing - It is a well settled principle that in case of old and used goods, if the value is liable for......
September 8, 2023 Case Laws Companies Law

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the......
September 8, 2023 Case Laws Companies Law

Criminal conspiracy - deceive the banks - committing a criminal breach of trust and faith - vicarious liability - It is submitted that Petitioner were never being the......
September 8, 2023 Case Laws Companies Law

Prosecution proceedings against the Directors of the company - Falsification of accounts of A1 Company - Complaint against the persons where not the Directors during the....
September 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the......
September 8, 2023 Case Laws Service Tax

Refund of unutilised CENVAT - export of services - intermediary services or not - The plea that SGIPL is not providing any services on its own account is misplaced. It......
September 8, 2023 Case Laws Service Tax

Recovery of Service Tax - foreign exchange outflow on RCM basis for personal use - credit card was used to make payments to “Facebook” - The entire premise under which......
September 8, 2023 Case Laws Service Tax

CENVAT Credit - steel materials such as Steel Plates, HR Plates, Angles, Channels etc. - providing output services such as Port service, Cargo Handling Service, Supply......
September 8, 2023 Case Laws Service Tax

Non-payment of service tax - rendering of services as a consortium partner - The Appellant has rendered their respective share of the work order to BHEL, but service tax....
September 8, 2023 Case Laws Central Excise

Capacity based payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines - The challenge to Rule 8 must fail when tested on the anvil of the Second......
September 8, 2023 Case Laws Central Excise

Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there....
September 6, 2023 Case Laws GST

Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no.....
September 6, 2023 Case Laws GST

Refund of the amounts recovered and stay of the assessment order - Appellate Tribunal is not constituted - The Assessing Authority in the scheme of the enactment could......
September 6, 2023 Case Laws GST

Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed.....
September 6, 2023 Case Laws GST

Levy of tax and penalty - it is alleged that the e-way bill was being reused - it is for the seizing authority to establish by evidence that e-way bill was being reused.....
September 6, 2023 Case Laws Income Tax

Exemption u/s 11 - investment in violation of Section 11(5) - investment of Rs. 1.5 crore and transfer of 100 acres of land by the Appellant to HITEX squarely covered......
September 6, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Error in computing LTCG - Based on the facts, AI ought to have accepted the claim of the assessee that the claim of loss was not intentional. -......
September 6, 2023 Case Laws Income Tax

Addition u/s 68 - allegation that assessee had taken bogus loans from individuals who were engaged in cheque discounting activities - if the transaction is through......
September 6, 2023 Case Laws Income Tax

Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration.....
September 6, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty - provision of bandwidth capacity and for provision for interconnect services - The term "process" used under......
September 6, 2023 Case Laws Income Tax

Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest -......
September 6, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1)....
September 6, 2023 Case Laws Income Tax

Income taxable in India - subscription revenue for allowed ‘access’ to the database to view the videos - taxability of foreign income in India - the subscription revenue....
September 6, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - transactions and payments made in cash - assessee filed affidavits from sub-contractors of assessee firm and they insisted for cash payments to....
September 6, 2023 Case Laws Income Tax

Levy of penalty u/s. 271F - assessee has filed the Return of Income after issuance of notice u/s. 148 of the Act, even though the taxable income of the assessee is......
September 6, 2023 Case Laws Income Tax

Bogus purchase - AO added the entire amount of bogus purpose instead of GP ratio - CIT(A) deleted the additions - there is nothing on record which demonstrates the......
September 6, 2023 Case Laws Customs

Return of goods seized - Admittedly, the six months’ period has already lapsed - Indisputably, the Principal Commissioner of Customs has not extended the time period as.....
September 6, 2023 Case Laws Customs

Adjudication proceedings / Tax Administration - internal process of the customs administration - Valuation - Loading of value - The first appellate authority, in......
September 6, 2023 Case Laws Customs

Wavier of detention and demurrage charges - The adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under......
September 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Threshold limit of default for admission of application - inclusion of interest for arriving at a claim - the quantum of interest comes into play as....
September 6, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of section 9 application - Operational credit or not? - In the CIRP what amount Operational Creditor i.e. Appellant is entitled or receives are different....
September 6, 2023 Case Laws Service Tax

Demand of interest - advance received earlier, returned by the appellant later - The demand of interest on the advance (of Rs.85 crores) received by the appellant and......
September 5, 2023 Case Laws GST

Intermediary services or not - Export of services - Denial of refund of unutilized input tax credit - zero rated supplies - In the present case, although the agreement......
September 5, 2023 Case Laws GST

Validity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - It is noticed rightly that the......
September 5, 2023 Case Laws Income Tax

Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being......
September 5, 2023 Case Laws Income Tax

Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with......
September 5, 2023 Case Laws Income Tax

Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she......
September 5, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - There is no conclusive proof that the assessee has PE in India. In the penalty proceedings the AO simply relied on the MAP proceedings in holding....
September 5, 2023 Case Laws Income Tax

Applicability of higher rate of tax as per section 115BBE - income declared during the course of survey proceedings - Admittedly, the assessee had offered such......
September 5, 2023 Case Laws Income Tax

Addition u/s 69 - Unexplained investment or not - only when the investment is not recorded in the books of accounts or the explanation by the assessee regarding the......
September 5, 2023 Case Laws Income Tax

Revision u/s 263 - Failure of AO levy tax u/s 115BE for the additions made u/s 68 - AO having made addition u/s 68 of the Act, taxing it at the rate prescribed u/s......
September 5, 2023 Case Laws Income Tax

Order u/s. 201 (1) r.w.s. 201(1A) - Non deduction of TDS - payees concerned have offered the same to tax and therefore, they duly stand assessed - Rejecting the......
September 5, 2023 Case Laws Income Tax

TP Adjustment - Determination of ALP - The Appellant had acquired shares from the promoter (i.e. Viney Sagar Sahgal) by triggering call option in terms of Shareholders......
September 5, 2023 Case Laws Income Tax

Search proceedings - Addition based on loose sheets found - presumption u/s 1324A and 292C cannot be drawn against third party from whose possession, no documents etc.......
September 5, 2023 Case Laws Direct Taxes

Benami transaction - source of carrying huge cash - The fact of the matter is that, here is the petitioner who is found to possess unexplained cash which he tries to......
September 5, 2023 Case Laws Customs

Refund of excess duty paid - time barred or not - Section 27 of the Customs Act clearly requires that any person claiming refund of any duty is to make an application in....
September 5, 2023 Case Laws Customs

Seeking release of seized gold - smuggling - Since, the transit challan records did not match with the recovered purchase invoices it is clear that the transit challan......
September 5, 2023 Case Laws Customs

Classification of imported goods - Imaging Plates - Imaging Cassettes - In view the earlier decision and board clarification, the classification adopted by the appellant....
September 5, 2023 Case Laws Customs

Levy of penalty u/s 112 of CA - Allegation against the employees of ICICI Bank - Forged letters - issuance of project implementation authority certificate - The roles of....
September 5, 2023 Case Laws Money Laundering

Money Laundering - seeking grant of bail - Petitioner fails to furnish prima facie satisfactory explanation regarding huge fixed assets and cash available with him,......

1 ....24 25 26 272829 30 31 32........ 139

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F: Stock damaged in recent floods

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F: Transfer of ITC without filing ITC-02

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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