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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1451 to 1500 of 6921 Records

1 ....26 27 28 293031 32 33 34........ 139

September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation Proceedings’ against the ‘Corporate Debtor - pendency of ‘Arbitral Proceedings’ - t the ‘Liquidator’ had correctly rejected the......
September 2, 2023 Case Laws Service Tax

Exemption of service tax - Government Authority - The works carried out by the Appellant would qualify under 'Planning for economic and social development' as defended......
September 2, 2023 Case Laws Service Tax

Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the......
September 2, 2023 Case Laws Service Tax

Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the......
September 2, 2023 Case Laws Income Tax

Prosecution proceedings for TDS default - allegation that petitioner’s firm had deducted TDS for the financial year 2015-16, Assessment year 2016-17 but failed to......
September 2, 2023 Case Laws Service Tax

Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be......
September 2, 2023 Case Laws Central Excise

Levy of Penalty - suppression of facts or not - Availment of Irregular Credit - Demand based on Audit observations - the appellant immediately reversed the credit as and....
September 2, 2023 Case Laws Central Excise

Extended period of limitation - They were under the bonafide belief that the processes undertaken by them did not amount to manufacture and accordingly cleared the goods....
September 2, 2023 Case Laws VAT and Sales Tax

Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the......
September 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - in view of the evidence adduced on behalf of the complainant to prove the complaint case, the burden of proof which was shifted upon the accused to....
September 1, 2023 Case Laws GST

Refund of unutilised balance of Input Tax Credit (ITC) - Scope of amendment to rules - The 2022 Amendment Rules inserts a new stipulation for comparison between two......
September 1, 2023 Case Laws GST

Violation of principles of natural justice - availment of fraudulent credit - The respondents have completed the entire proceedings within two months and there is......
September 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression....
September 1, 2023 Case Laws GST

Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The....
September 1, 2023 Case Laws Income Tax

Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of......
September 1, 2023 Case Laws Income Tax

Validity of faceless assessment u/s 143 (3) r.w.s 144B - period of limitation - shorter period to respond - The assessment order passed u/s 144B read with Section 263 of....
September 1, 2023 Case Laws Income Tax

Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of......
September 1, 2023 Case Laws Income Tax

Unexplained deposit of cash u/s 69A - as submitted that the source of the said sum is gift from relative which is not taxable u/s 56 - Considering the fact that......
September 1, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation - To be calculated from the date of original assessment or from the date of re-assessment after reopening - the issue on which......
September 1, 2023 Case Laws Income Tax

Additions of benefits or perquisites received as business income - waiver of loan u/s 28(iv) - the assessee had purchased the equipment, for which assessee had not paid.....
September 1, 2023 Case Laws Customs

Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - In the present case, the provisions of Section 138C of the.....
September 1, 2023 Case Laws Service Tax

Scope of the order of tribunal - dismissal of ROM application without considering the contentions raised - question answered in favour of Appellant and against the......
September 1, 2023 Case Laws Service Tax

Condonation of delay in filing appeal before the commissioner (appeals) - the appellate authority has no power to allow the appeal to be presented beyond the period of......
September 1, 2023 Case Laws Central Excise

Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered....
September 1, 2023 Case Laws Central Excise

Denial of CENVAT Credit - Availing benefit of SVLRDS - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of......
September 1, 2023 Case Laws Central Excise

Refund of excise duty payable on value addition - Area based exemption - Effect of the notification which was quashed by the high court - It is observed that the......
September 30, 2022 Case Laws GST

Renting of residential accommodation - The clarification that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in......
September 30, 2022 Case Laws GST

Rejection of refund claim - the law of limitation, being a procedural law, is retrospective in operation in the sense that it will also apply to the proceedings pending.....
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - date of the issuance of the Notices - In the present case, the Notices were sent from the designated e-mail ID of the respective JAOs,.....
September 30, 2022 Case Laws Income Tax

Revision u/s 264 - Period of limitation - an order under Section 264 is required to be passed within a period of one year from the end of Financial Year, in which, the......
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - the petitioner is having an opportunity of explaining his stand, in the proceeding initiated pursuant to the notice under Section 148......
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - as per Explanation 2 of section 147, the Assessing Officer is free to reexamine correctness of a regular assessment and decide whether.....
September 30, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained gift receipt - “reason to suspect” or “reasons to believe” - The relevance of the reasons for the formation of the belief......
September 30, 2022 Case Laws Income Tax

Deduction u/s 80IB - Disallowance of Deduction as project was not completed as work-in-progress was reflected in the profit and loss account - Observing the facts and......
September 30, 2022 Case Laws Income Tax

Depreciation on "Toll Road" - once the right to collect the toll tax has been held to be intangible asset by the CIT(A), by following the judicial precedents in......
September 30, 2022 Case Laws Income Tax

Disallowance of Bad Debts - payment has been made by the railways after deducting the late delivery charges - it can be held that the amounts have been duly accounted......
September 30, 2022 Case Laws Income Tax

Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of amendment to S. 40(ia) by Finance Act, 2010 by way of first proviso thereto -TDS u/s 194C - nil tax......
September 30, 2022 Case Laws Direct Taxes

Benami Property Transactions - This Court took the view that Section 2(9)(A) and 2(9)(C) of the Act inserted by the Amendment Act of 2016 are prospective in nature......
September 30, 2022 Case Laws Customs

Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to.....
September 30, 2022 Case Laws Customs

Seeking refund of terminal excise duty (TED) - the factum of payment of duty by the petitioner stands established. - The GST Authorities were thus impleaded to ascertain....
September 30, 2022 Case Laws Customs

Levy of penalty on Customs Broker and Managing Director u/s 112 (a) - Deemed conclusion of proceedings on payment of duty with interest - the Circular has not......
September 30, 2022 Case Laws Companies Law

Liquidation of company - alleged malafide conduct of the ex-directors of Futura - Proceedings under IBC - The conduct attributed to the ex-directors, prima facie borne......
September 30, 2022 Case Laws VAT and Sales Tax

Condonation of delay of 584 days in filing revision - exclusion of COVID period - the delay in the instant case of 250 days even after ignoring the COVID period in terms....
September 29, 2022 Case Laws Income Tax

Assessment u/s 153C - Satisfaction Note for issue of notice u/s 153C - the recovery of the annual report and the share certificate of the Petitioner from premises of......
September 29, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - Income deemed to accrue or arise in India - The order of rejection of the application u/s 154 issued by the Centralised Processing......
September 29, 2022 Case Laws Income Tax

Recovery of the amounts from the company and its directors - Liability of directors - Section 179(1), in itself, grants the Directors the liberty to prove that the......
September 29, 2022 Case Laws Income Tax

Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the.....
September 29, 2022 Case Laws Income Tax

Rectification of mistake u/s 154 - enhancing the tax liability of the assessee u/s.115BBE - the impugned addition whether to be made u/s.69A is highly debatable in view.....
September 29, 2022 Case Laws Income Tax

Disallowance being 10% of expenditure - Disallowance of expenditure @ 10% of the expenditure in the instant case appears to be on the higher side since it gives a profit....
September 29, 2022 Case Laws Income Tax

Addition made merely on the basis of declaration made in ITR - typographical error - there is neither any allegation that the amount has been received by the assessee or....

1 ....26 27 28 293031 32 33 34........ 139

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