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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1501 to 1550 of 6921 Records

1 ....27 28 29 303132 33 34 35........ 139

September 29, 2022 Case Laws Income Tax

Validity of reopening assessment u/s 147 - the reopening of assessment made by the AO on irrelevant facts and on a mere reason to suspect cannot survive. We hold that......
September 29, 2022 Case Laws Customs

Maintainability of suit for permanent injunction - restraining infringement of trademark, copyright, trade dress etc. against unknown Defendants - None of the goods......
September 29, 2022 Case Laws Customs

Determination of method by which the iron (Fe) content in the iron ore - there is a reason for the Revenue to do so inasmuch as when the legislature has found it......
September 29, 2022 Case Laws Customs

Refund alongwith interest claim - classification of coils and spares and accessories - Once the CESTAT has categorically held that coils would fall under tariff heading.....
September 29, 2022 Case Laws Customs

Valuation - The final assessment of the bills of entry, whereby a variance is brought about in the valuation of the subject goods, which is adverse to the interests of......
September 29, 2022 Case Laws Customs

Benefit of the exemption - import of the Helicopters into India - This demand is entirely beyond the allegations made in the show cause notice and has, therefore, to be.....
September 29, 2022 Case Laws Money Laundering

Money Laundering - While the Appellate Tribunal is correct in holding that the provisional attachment order and the order of the adjudicating authority confirming......
September 29, 2022 Case Laws Money Laundering

Money Laundering - Validity of look out circular - No action under PMLA can be resorted to unless there is a substratum of a scheduled offence for the same, which......
September 29, 2022 Case Laws Central Excise

Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel......
September 29, 2022 Case Laws VAT and Sales Tax

Jurisdiction - delegation of power to an Officer not below the rank of Deputy Commissioner (CT) and to conduct the enquiry - Section 64 (4) of the TNVAT Act - it does......
September 28, 2022 Case Laws Income Tax

Income from other sources - interest expenditure is to be set off against the interest income. As regards the AO's contention that interest paid to member is not......
September 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section....
September 28, 2022 Case Laws Income Tax

TDS u/s 195 - profit attributable to the PE in India - the privity of contract is between the assessee and Indian customers, wherein, CCPL has no role to play. The......
September 28, 2022 Case Laws Income Tax

Unaccounted professional income - Income estimation - the grant of 25% of the gross receipts towards expenses is very much on the lower side. In the interest of justice.....
September 28, 2022 Case Laws Income Tax

Additions u/s.68 - unexplained cash credits in the form of unsecured loans - We are pained to find that the A.O had not even thought it fit to refer to the material......
September 28, 2022 Case Laws Income Tax

Rate of tax - 20% or 30% - share of depreciable assets - In the present case, it is not the plea of the Revenue that the property from which the capital gains arose was.....
September 28, 2022 Case Laws Income Tax

Accrual of income - If the sum paid by the assessee is loan and as per the terms of the loan agreement, certain rate of intereset is payable by the borrower every year......
September 28, 2022 Case Laws Income Tax

TP adjustments towards AMP expenditure pertaining to trading segment AND reimbursement of warranty expenses to AE - the AMP expenses and warranty expenses cannot be......
September 28, 2022 Case Laws Customs

Smuggling - 3 Kgs of smuggled Gold Bars - foreign origin goods or not - The invoices, purchase register, stock register, delivery challan have failed to prove that the......
September 28, 2022 Case Laws Customs

Penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling - Gold Bars - the statements of the co-noticee cannot be adopted as a legal evidence to penalize the accused......
September 28, 2022 Case Laws Customs

Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - petitioner has any role in the smuggling of Gold activity or not - Appellant is the financer of the importer - It....
September 28, 2022 Case Laws Insolvency and Bankruptcy

Seeking admission of the claim - There are no material to indicate that the loan which was disbursed by the DHFL to the Corporate Debtor was discharged at any point of......
September 28, 2022 Case Laws Companies Law

Oppression and Mismanagement - requisite shareholding to maintain the Petition, present or not - There is no gain saying of the pivotal fact that Law does not coerce /......
September 28, 2022 Case Laws FEMA

Offence under FEMA - Eligible charge against petitioner in SCN - repatriation of sale proceeds to person resident outside India and that acquisition and transfer of......
September 28, 2022 Case Laws Central Excise

Reversal of CENVAT Credit - breakage of glass beverage bottles - It is noted that substantial compliance with the circular of 2010 has been made by the appellant by......
September 27, 2022 Case Laws GST

Seizure of goods alongwith the vehicle - E-way bill - The goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with.....
September 27, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - availment of Input Tax Credit (ITC) based on forged and fake invoices - Having considered the gravity of offence and its......
September 27, 2022 Case Laws GST

Proper officer - Validity of issue of Authorization for access to Business premises issued u/s 71(1) - the Proper Officer for the functions referred to Section 71(1) of.....
September 27, 2022 Case Laws GST

Seeking grant of Regular Bail - evasion of GST - kachcha entry (unaccounted transaction) - when trial of the case would not likely to conclude in a reasonable time and......
September 27, 2022 Case Laws Income Tax

Exchange in old currency notes seized by the Police Authorities under an order of seizure - directions issued - the respondents shall exchange the old demonetized......
September 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - The AO ought to have, therefore, exceeded his ambit to verify the veracity of the claims as to agricultural income, exempt u/s. 10, i.e.,......
September 27, 2022 Case Laws Income Tax

Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual......
September 27, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - write off of the investment in subsidiary under the Normal provisions and under the computation of Book Profits u/s 115JB - . Merely because......
September 27, 2022 Case Laws Income Tax

Addition made being Specified Bank Notes deposited in the bank account of the assessee - whether the assessee had sufficient cash balance in its books for making the......
September 27, 2022 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - CIT(A) failed to appreciate the simple accounting entry that when the assessee’s proprietorship concern received a sum on......
September 27, 2022 Case Laws Income Tax

TDS u/s 195 - reinsurance premium ceded to non-resident reinsurer is not taxable in India under the Income Tax Act, 1961 or under DTAA between India and respective......
September 27, 2022 Case Laws Income Tax

Assessment u/s 153A - addition of LTCG on sale of shares as bogus u/s 68 - where the assessment has attained finality and stands concluded at the time of search and are.....
September 27, 2022 Case Laws Customs

Revocation of Customs Broker license - respondent failed to adhere to Regulation 13(a) of the CHALR, 2004 - The order passed by the learned Tribunal setting aside the......
September 27, 2022 Case Laws Customs

Validity of rescinding of Anti Dumping Duty (ADD) - recommendation from designated authority obtained later - The issuance of Notification dated 01.02.2022 by the......
September 27, 2022 Case Laws Customs

Import of restricted goods or not - capital goods - It is clear from the definition of capital goods that any plant, machinery, equipment or accessories required for......
September 27, 2022 Case Laws Customs

Levy of redemption fine and penalty - re-export of goods - misdeclaration of goods - the penalty imposed under Section 112 (a) of the Customs Act, 1962 is proper.......
September 27, 2022 Case Laws Insolvency and Bankruptcy

Whenever Fraud on a Creditor is perpetrated in the course of carrying on Business, it does not necessarily follow that the Business is being carried on with an Intent to....
September 27, 2022 Case Laws Service Tax

Levy of penalty u/s 78 of FA - the appellant paid the service tax and interest for the period from 18.04.2006 onwards before issuance of show cause notice therefore, the....
September 27, 2022 Case Laws Service Tax

Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as.....
September 27, 2022 Case Laws Indian Laws

Possession of the secured assets - Once all the requirements under Section 14 of the SARFAESI Act are complied with/satisfied by the secured creditor, it is the duty......
September 27, 2022 Case Laws Indian Laws

Commercial quantity under the NDPS Act - If the contraband seized falls within the provisions of NDPS Act, the weight of the neutral substance would not be ignored while....
September 26, 2022 Case Laws Income Tax

Unexplained expenses u/s 69C - Cash Expenses incurred by the assessee - A fair estimation of disallowance of cash expenses needs to be done in this case. - disallowance.....
September 26, 2022 Case Laws Income Tax

Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has.....
September 26, 2022 Case Laws Income Tax

Disallowance of interest expenditure - diversion of funds for non-business purpose - In order to examine the allowability of interest expenditure on funds borrowed, when....
September 26, 2022 Case Laws Income Tax

Unaccounted business receipts - the theory of extrapolation is not logical for determining the actual total Income and it is established law that the assessment should......

1 ....27 28 29 303132 33 34 35........ 139

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