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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1551 to 1600 of 6921 Records

1 ....28 29 30 313233 34 35 36........ 139

September 26, 2022 Case Laws Income Tax

Expenses of FCCB - allowable capital or revenue expenditure - The assessee has given details as regards to computation of income for expenses on issue of FCCB, security.....
September 26, 2022 Case Laws Direct Taxes

Benami transaction - attachment of property - While passing such orders as an interim measure to protect the interest of Revenue, there is no hastiness or procedural......
September 26, 2022 Case Laws Customs

Validity of assessment order - provisional assessment - since the assessing authority proceeded to finalise the assessment under Section 18(2) of the Customs Act,......
September 26, 2022 Case Laws Customs

Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the......
September 26, 2022 Case Laws Customs

Classification of imported goods - MC PCB - The specificity of description in the claimed classification is not anywhere matched by the description within which the......
September 26, 2022 Case Laws Customs

Classification of imported goods - Instead of deliberating on the validity, and appropriateness, of a tariff item in the First Schedule to Customs Tariff Act, 1975 other....
September 26, 2022 Case Laws Insolvency and Bankruptcy

Invocation and encashment of Performance Bank Guarantee(s) (PBG) granted by the Appellant - surety in a contract of guarantee to a ‘Corporate Debtor’ - A Performance......
September 26, 2022 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - only 2% of their ‘Claims’ has been admitted, while the workman and other statutory dues have been paid 100% - Having regard to the fact......
September 26, 2022 Case Laws Money Laundering

Money Laundering - proceeds of crime - For issuance of process against the accused it has to be seen only whether there is sufficient ground for proceeding against the......
September 26, 2022 Case Laws Service Tax

Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in.....
September 26, 2022 Case Laws Service Tax

CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of......
September 26, 2022 Case Laws Indian Laws

Existence of arbitration agreement between the parties - This Court is of the opinion that merely because the proposal forwarded on behalf of the respondents, by letter.....
September 26, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable - cheque received through third party - The appellant being the complainant had failed to establish by cogent evidence that the.....
September 24, 2022 Case Laws GST

Cancellation of petitioner's registration - scope and validity of SCN - Although, as per the impugned order, the Range Inspector appears to have physically verified the.....
September 24, 2022 Case Laws GST

Cancellation of registration of petitioner - The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such......
September 24, 2022 Case Laws GST

Seeking grant of anticipatory bail - shell firms/entities - tax evasion - Merely, because statement of the accused has to be recorded, is not a reason for declining pre.....
September 24, 2022 Case Laws Income Tax

Look Out Circular (LOC) issued - Offence punishable u/s 276C(1)(i) r.w.s. 278B(1) of the Income Tax Act - Taking into account the factum that there is no extradition......
September 24, 2022 Case Laws Income Tax

TDS u/s 195 - the remittances made to GEISA towards use of Pro-E software or Global Web are not royalty income chargeable to tax under the Act as well as under the......
September 24, 2022 Case Laws Income Tax

Admission of additional grounds under Rule 11 and 29 of the Income Tax (Appellate Tribunal) Rules, 1963 - In the absence of relevant facts available before revenue......
September 24, 2022 Case Laws Income Tax

Addition u/s 68 - accommodation entry - unsecured loan shown under the head of trade payables - Though the objection that the assessee has not conducted any business and....
September 24, 2022 Case Laws Income Tax

Undisclosed income - receipt of on-money by cash - Simply because the purchaser has admitted on-money payment is not sufficient. Particularly, in this case, a search was....
September 24, 2022 Case Laws Income Tax

Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to......
September 24, 2022 Case Laws Income Tax

Disallowance of depreciation on vehicle on the ground of personal use - Once the claim of depreciation on passenger vehicle is accepted by the AO then the depreciation......
September 24, 2022 Case Laws Customs

DEPB Scheme - forged DEPB Scrips - intent to evade Customs Duty or not - the DEPB licenses/Scripps were not issued at all. - fraud vitiates everything and such......
September 24, 2022 Case Laws Customs

Seeking provisional release and re-export of the goods - seizure on the ground of non-observance of conditions of Food Safety and Standards - When the applications......
September 24, 2022 Case Laws Customs

Rejection of amendment/ conversion of Shipping Bills - non-submission of necessary documents - It does not lie in the mouth of the appellant to contend that though the......
September 24, 2022 Case Laws Customs

Refund of CVD - rejection of refund claim on the ground of time limitation - It was nearly after ten years that the judgement of the Hon’ble Apex Court in M/s.......
September 24, 2022 Case Laws SEBI

Offence under SEBI ACT - Insider trading - the information regarding the termination of the two contracts can be characterised as price sensitive information, in that it....
September 24, 2022 Case Laws Insolvency and Bankruptcy

Constitution of Stakeholders Consultation Committee (‘SCC’) - the nomination of the first Respondent as the representative of the Shareholders cannot be rejected by the.....
September 24, 2022 Case Laws Insolvency and Bankruptcy

Power of RP to admit the Claims suo-motu - There is no such provision that the IRP shall admit the Claim without filing a Claim either in Form-B or in Form-C. - the IRP.....
September 24, 2022 Case Laws Service Tax

Levy of service tax - banking and other financial services - premium on interest restructuring of loan as interest on loans - It is not possible to accept the contention....
September 24, 2022 Case Laws Service Tax

Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency - The two services sought to be amalgamated are not only......
September 24, 2022 Case Laws Central Excise

Clandestine Removal - Since the raw material of assessee cannot be held to be goods manufactured by assessee, same is definitely beyond the scope of confiscation under......
September 24, 2022 Case Laws VAT and Sales Tax

Supplier company (IOCL) seeking security depositing against interstate sale - C-Forms - differential sales tax - There is no doubt that a dealer can be called upon to......
September 23, 2022 Case Laws GST

Classification of goods - rate of GST - Mango Pulp - The orders passed by the Appellate Authority for Advance Ruling imposing GST in respect of ‘mangopulp’ @ 18% is......
September 23, 2022 Case Laws Income Tax

Benefit u/s 80IC - substantial expansion - the assessing officer has missed out one of the categories which have been mentioned in Clause (b) of Section 80IC(2). The......
September 23, 2022 Case Laws Income Tax

Applicability of section 269ST to the investments made in cash - section 269ST and the penalty provisions for not complying with the said section as contained in section....
September 23, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness of share application / share premium received - Once the undisclosed income declared under IDS-2016 have been accepted by the Department......
September 23, 2022 Case Laws Income Tax

Addition of aggregate of cash as well as cheque deposit in the bank account of assessee - the assessee was doing some business activity, though it was not disclosed to......
September 23, 2022 Case Laws Income Tax

Assessment u/s 153A - CIT(A) allowed the claim that lease rentals income earned by the appellant as income under the Profit or Gains from Business and Profession (Profit....
September 23, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - unexplained deposits in bank account - assessee is a small time tea and pakoda seller and he could not have been......
September 23, 2022 Case Laws Income Tax

Validity of assessment u/s 147 - it is not a return u/s 119(2)(b) albeit it is a return filed in response to notice u/s 148 which has been accepted by the AO. Thus, when....
September 23, 2022 Case Laws Customs

Extended period of limitation - suppression of facts or mis-declaration or not - lassification of imported goods - Neutral Pellets - only because there was a change of......
September 23, 2022 Case Laws Customs

Restricted goods or not - importation of excess quantity of waste/used Rubber Tyre Scrap over a period of time - there was no violation of the decision arrived at by the....
September 23, 2022 Case Laws Insolvency and Bankruptcy

CIRP - If there are two borrowers or if two corporate bodies fall within the ambit of corporate debtors, there is no reason why proceedings under Section 7 of the IBC......
September 23, 2022 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of application admitted u/s 7 of IBC - Considering the number of people dependant on the Corporate Debtor for their survival and livelihood, there is.....
September 23, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of Insolvency Petition against the Guarantor - The OTS is not a novation of the original debt but is only to be construed as Terms of Settlement offered.....
September 23, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of application after approval of resolution plan - Application’ on behalf of the ‘Company - Suffice it for this Tribunal to make a pertinent mention that....
September 23, 2022 Case Laws VAT and Sales Tax

Adjustment of amount of tax paid on inter-state sale transaction, against the tax to be paid to the State of Jharkhand - In the present case the transaction is for the......
September 23, 2022 Case Laws Indian Laws

It is the duty of the Court to discover the truth and truth is the foundation of the justice. Section 311 Cr.P.C. is one of the provisions which assist the Court in the.....

1 ....28 29 30 313233 34 35 36........ 139

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