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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1401 to 1450 of 6921 Records

1 ....25 26 27 282930 31 32 33........ 139

September 5, 2023 Case Laws Money Laundering

Money Laundering - scheduled offence - proceeds of crime - There is a distinct difference in the reason to believe appearing in Section 17 and the reason to believe in......
September 5, 2023 Case Laws Central Excise

SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of......
September 5, 2023 Case Laws Central Excise

Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any......
September 5, 2023 Case Laws Indian Laws

Constitutionality of transfer notification - Transfer of Joint Commissioner of state tax - There is no material on record to infer that there is any motive of the......
September 4, 2023 Case Laws GST

Input tax credit - Leasehold services - The applicant himself has admitted that the leasehold rights of the land have been acquired for setting up/expanding its......
September 4, 2023 Case Laws GST

Scope of supply - subsidized canteen facility at factory - The subsidized deduction made by the applicant from the employees who are availing food in the factory would......
September 4, 2023 Case Laws GST

Availability of Input tax credit (ITC) - canteen services provided to employees - subject to the condition that the burden of GST have not been passed on to the......
September 4, 2023 Case Laws GST

Classification of goods - Sugar boiled confectionery or not - The product by name “Crackle”, manufactured and supplied by the applicant containing the ingredients Sugar,....
September 4, 2023 Case Laws Income Tax

Revision u/s 264 - Determination of income of assessee - Mistake in treating the Financial Year as Assessment Year - In the present case, as per petitioner in his return....
September 4, 2023 Case Laws Income Tax

TDS u/s 194C and/or 194H - assessee who is a Joint Venture made a payments to one of its constituents for execution of work awarded to it and payments made to another......
September 4, 2023 Case Laws Income Tax

Deduction u/s. 54F - flats to be received in pursuant to JD Agreement - There is no dispute with regard to the fact that, the assessee has claimed deduction u/s. 54F of.....
September 4, 2023 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - interest paid by the assessee on LIC loan - Investment in partnership firm by the partner out of loan taken from LIC - it is case of the....
September 4, 2023 Case Laws Income Tax

Filing of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - the intimation under......
September 4, 2023 Case Laws Income Tax

Claim of deduction against Embezzlement of funds by the employees of the assessee-society - Undisputedly, no doubt has been cast on the embezzlement of funds -......
September 4, 2023 Case Laws Income Tax

Addition on account of Capital Introduction - source of principal amount of FDRs - the constant effort made by the assessee to justify his stand that the credit is from.....
September 4, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or......
September 4, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - The assessee is merely a trader of software, hence, has no domain or ownership over the software. Thus,......
September 4, 2023 Case Laws Customs

Revocation of Customs Broker License - The Adjudicating Authority without any material has observed that the Customs Broker played an active role in the scheme devised......
September 4, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - finished leather or not - The CLRI report is a very crucial document in deciding the issue as to whether the impugned goods......
September 4, 2023 Case Laws Customs

Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to......
September 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor or not - Nothing prevented them from filing their claims but instead they chose to adopt a wait and watch strategy - having failed to file......
September 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - attachment on the assets of the property by the sales tax department - even when there is attachment of the assets, Sales Tax Department cannot be the owner of......
September 4, 2023 Case Laws Service Tax

Levy of service tax - franchisee service - From the terms of agreement, appellant is not given any representational right to its distributors to sale or manufacture......
September 2, 2023 Case Laws GST

Rectification on GSTR Tran-1 whereby transitional credit was wrongly claimed - Input Tax Credit lying unutilized - The Court is inclined to quash the impugned order and.....
September 2, 2023 Case Laws GST

Scope of supply - Land owner - Joint Development Agreement (JDA) - Space / area sharing arrangement - The developer is only providing services to the applicant and not......
September 2, 2023 Case Laws GST

Input Tax Credit - supply or not - Nature of target-based gift/incentive - The applicant’s obligation to issue gold coins and white goods to the dealers/ customers upon.....
September 2, 2023 Case Laws GST

Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to......
September 2, 2023 Case Laws GST

Levy of GST - interest on delayed payment of consideration - interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI......
September 2, 2023 Case Laws GST

Exemption from GST - Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment....
September 2, 2023 Case Laws GST

Exemption from GST - services of crushing wheat provided by the State Government - The instant supply of services by way of milling of food grains into flour (atta) to......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has availed cash loan - To test the correctness of the order, it is necessary that the disputed question of facts have to be......
September 2, 2023 Case Laws Income Tax

Prosecution u/s 276C(1) - willful default of payment of tax - There is no doubt that penalty proceeding and prosecution can go simultaneously in the facts and......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Transaction of purchases being made by the petitioner from M/s NSE had been found to be bogus one on the basis of......
September 2, 2023 Case Laws Income Tax

Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications......
September 2, 2023 Case Laws Income Tax

Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only......
September 2, 2023 Case Laws Income Tax

Validity of order passed u/s 147 - not providing any opportunity of hearing - Though this Court is very reluctant to interfere with any order u/s 143(3) or u/s 147 since....
September 2, 2023 Case Laws Income Tax

Nature of interest income - Appropriate taxable head of income - Because except its subsidiary, the assessee has not given Bank Guarantee to anybody else, which can......
September 2, 2023 Case Laws Income Tax

Taxability as Fee for Included Service (FIS) u/A 12 of India-USA DTAA - As per Example 7 of the Memorandum of Understanding to India-USA DTAA, a receipt cannot be......
September 2, 2023 Case Laws Income Tax

Addition u/s 68 - assessee has received unsecured loan - as per AO lenders are not capable of providing such loan to assessee - Identity was not disputed by the AO. -......
September 2, 2023 Case Laws Income Tax

Disallowing set off of short term capital loss on sale of shares scrips against the short term & long term capital gain - ingenuine transaction - merely because there......
September 2, 2023 Case Laws Income Tax

MAT computation u/s 115JB - Action of AO including the agriculture income for the purpose of MAT is not correct - Firstly, there was no mistake in the original orders......
September 2, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has shown only an amount from the capital account towards drawings which he is trying to explain the source of investment - AO has completely....
September 2, 2023 Case Laws Income Tax

Denial of Foreign tax credit - If the finding of lower authority regarding place of effective management is presumed to be correct, in that case, no tax could be charged....
September 2, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as.....
September 2, 2023 Case Laws Customs

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of......
September 2, 2023 Case Laws Customs

Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no......
September 2, 2023 Case Laws Customs

Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of....
September 2, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - country of origin - Without checking the authenticity of the certificate.....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - whether the CIRP proceedings were fraudulently and maliciously initiated SBI declared the credit amount as NPA - The submission of....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Admission of application u/s 7 of IBC in an Ex-parte order - non-appearance of corporate debtor - the observations made by the Adjudicating Authority in the......

1 ....25 26 27 282930 31 32 33........ 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

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