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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1601 to 1650 of 6921 Records

1 ....29 30 31 323334 35 36 37........ 139

September 22, 2022 Case Laws GST

Grant of Anticipatory Bail - evasion of tax - Considering the fact the petitioner is a young man pursuing his studies, this Court is of the opinion that it is a fit case....
September 22, 2022 Case Laws GST

Validity of interim order - Challenge to the SCN - Levy of GST - supply of Extra Neutral Alcohol (ENA) - Validity of interim order of the Single Judge bench of HC,......
September 22, 2022 Case Laws Income Tax

Exemption u/s 10A - STP unit - exclusion of hardware component from export turnover - Software without loading onto the hardware could not be used and the hardware with.....
September 22, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - AO was not authorized to carry out enquiry beyond the scope of the reasons for which the case was selected under limited scrutiny and therefore....
September 22, 2022 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,......
September 22, 2022 Case Laws Income Tax

Disallowance of assessee's claim of exceptional losses on account of certain trades - Actually if there is any loss incurred on the said transaction, the same shall have....
September 22, 2022 Case Laws Income Tax

Set off of brought forward loss - Removal of defects in the original return - determination of date of filing of ITR - Once the defects in the original return of income.....
September 22, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained property purchased - nowhere AO has applied his own mind before issuing notice and to arrive at conclusion that assessee......
September 22, 2022 Case Laws Customs

Seeking release of de-stuffed imported goods - Defatted Coconut - since the first appellate authority had allowed the appeal filed by the petitioner vide order dated......
September 22, 2022 Case Laws Customs

Levy of penalty - allegation for abatement in smuggling of Gold - the activity of facilitating the financing of fund has been turned by the Ld. Commissioner into......
September 22, 2022 Case Laws Customs

Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of......
September 22, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - threshold of Rupees One Crore - Default by Corporate Debtor is a condition precedent which gives right to the Operational Creditor to file......
September 22, 2022 Case Laws Insolvency and Bankruptcy

Consideration of Resolution plan - Validity of order of NCLT excluding and extending CIRP period - the plan is pending for approval before the same Adjudicating......
September 22, 2022 Case Laws Service Tax

CENVAT credit irregularly availing/ wrongly utilizing - Tribunal set aside the demand - When a specific plea was raised and even the Adjudicating Authority specifically.....
September 22, 2022 Case Laws Central Excise

CENVAT Credit - exported of inputs as such - even if inputs are assumed to have been cleared as such, they are duty paid excisable goods which were cleared under bond in....
September 22, 2022 Case Laws VAT and Sales Tax

Recovery of dues (commercial tax arrears) - purchase of property through public auction - The burden rests upon the revenue to establish that the consideration for the......
September 22, 2022 Case Laws Indian Laws

Exemption from the levy of property tax - Charitable activity or not - There is to be a detailed verification as to whether the petitioner satisfies the requirement of......
September 21, 2022 Case Laws GST

Benefit of exemption / concessional rate of GST - the said works for construction of airport terminal building or greenfield airport are predominantly meant for commerce....
September 21, 2022 Case Laws GST

Cancellation of Regular Bail - accused is not cooperating in the investigation and not honouring the summons - hen present application for cancellation of bail has been.....
September 21, 2022 Case Laws Income Tax

Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got......
September 21, 2022 Case Laws Income Tax

Reopening of assessment u/s 14/148 - Information received about undisclosed Crypto currency - bank transactions alone are not sufficient to verify the trade in Crypto......
September 21, 2022 Case Laws Income Tax

Addition u/s 56(2)(viib) - valuation under Rule 11UA (2) - Even if preferential shares and equity shares are considered to be falling within the purview of Section......
September 21, 2022 Case Laws Income Tax

Relief of foreign tax credit u/s 90 - non compliance of procedural requirement - As the assessee has vested right to claim the FTC under the tax treaty and the same......
September 21, 2022 Case Laws Income Tax

Unexplained Cash withdrawn out of bank account - Gap between withdrawal and deposit of the cash - The heafty amount was withdrawn 70 days ago for utilising the same for.....
September 21, 2022 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - Whether leasehold rights are covered under the statutory definition of “any immovable property” u/s. 56 (2)(vii)(b) as defined in......
September 21, 2022 Case Laws Customs

Levy of penalty u/s 117 of the Customs Act 1962 - Smuggling from Dubai - Gold Bars - the ground on which the penalty has been imposed on Appellant i.e he was keeping......
September 21, 2022 Case Laws Insolvency and Bankruptcy

CIRP - admission of belated claim - financial debt - It is apt to note that one of the most crucial principle is time is essence in any resolution process within which......
September 21, 2022 Case Laws Insolvency and Bankruptcy

CIRP - power to entertain new Resolution Plan after approval of another resolution plan by the CoC - The Appellant has made out a prima-facie case to be interfered with.....
September 21, 2022 Case Laws Insolvency and Bankruptcy

Financial Creditors or not - On looking into the real nature of the transaction entered between the Corporate Debtor and the Landowners, the landowners were entitled to.....
September 21, 2022 Case Laws Service Tax

SVLDRS - this Court, even though was informed that the Scheme has already come to its conclusion and the auto-populated form has already expired, the Court is inclined......
September 21, 2022 Case Laws Service Tax

Levy of penalty - suppression of facts or not - It is relevant to note that upon being pointed out during the audit, the assessee has promptly made the payment of tax......
September 21, 2022 Case Laws Service Tax

Classification of services - job work in the factory premises - service provider provided the manufacturing activity in the factory of service recipient with the help of....
September 21, 2022 Case Laws Service Tax

Levy of penalty of 75% - Though the appellant have paid 25% penalty but the same was paid after the stipulated time period of 30 days. Since the said period is......
September 21, 2022 Case Laws Central Excise

Relevant date for consideration of refund claim - unutilized CENVAT Credit - the time limit has to be computed from the last date of the last month of the quarter which.....
September 21, 2022 Case Laws VAT and Sales Tax

Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - There are serious disputes on facts as to whether the assessment order was......
September 21, 2022 Case Laws VAT and Sales Tax

Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the......
September 20, 2022 Case Laws GST

Cancellation of registration certificate of petitioner - rejection of revocation application - the registration of the petitioner shall be restored - Liberty given to......
September 20, 2022 Case Laws GST

Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer......
September 20, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - since the time period for issuance of reassessment notice for assessment year 2013-14 stood extended until 30th....
September 20, 2022 Case Laws Income Tax

Addition u/s 68 - The burden is very heavy on the assessee to satisfy cumulatively the ingredients of Section 68 as to identity and establish the credit worthiness of......
September 20, 2022 Case Laws Income Tax

TDS u/s 195 - payment of commission for export of goods - payment of commission to its associated enterprises in Foreign Countries that did not have any permanent......
September 20, 2022 Case Laws Income Tax

Correct head of income - Gain on sale of properties - assessee has not incurred any ‘cost of acquisition’ - consideration for being part of the arrangement to earn......
September 20, 2022 Case Laws Income Tax

Penalty u/s 271F - not filing the return of income (ITR) - It is noteworthy to mention that the provisions of Section 273B categorically mentions that penalty u/s 271F......
September 20, 2022 Case Laws Income Tax

Additions made on notional interest on loans & advances - AO has completely erred in imputing notional interest on loans & advances. As the argument of the assessee that....
September 20, 2022 Case Laws Income Tax

TP Adjustment - MAM Adjustment - ALP adjustment -In TNMM what is to be seen is the functional comparability and not the product comparability. Further, it is observed......
September 20, 2022 Case Laws Income Tax

Addition on account of interest on seed money - CIT(A) that where any amount has actually paid by the assessee to the State Government that would be allowed as......
September 20, 2022 Case Laws Customs

Illegal export - synthetic fabric materials - it is alleged that exporters were attempting to smuggle synthetic fabric - The trucks parked in CWC cannot be treated as......
September 20, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - It is now well settled that the provisions of the Limitation Act are applicable to proceedings under the IBC as far as may be....
September 20, 2022 Case Laws FEMA

Interpretation of statute - The heading of a section of an enactment may be used as an aid for interpretation of that section but does not control the meaning or import.....
September 20, 2022 Case Laws Service Tax

Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation......

1 ....29 30 31 323334 35 36 37........ 139

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

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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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