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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1651 to 1700 of 6921 Records

1 ....30 31 32 333435 36 37 38........ 139

September 20, 2022 Case Laws Service Tax

Exemption from service tax provided to DMRC - Railways - composite contacts - works contract service - The exclusion of the alleged ‘taxable service’ sought to be......
September 20, 2022 Case Laws Service Tax

Levy of Service tax - Mailing list compilation and Mailing services - e It is seen that the appellants are not compiling any list or providing list of names addresses......
September 20, 2022 Case Laws VAT and Sales Tax

Initiation of Recovery proceedings - transfer of goods, plant, and machinery (immoveable property) - bonafide purchaser - the assessment proceedings were concluded in......
September 20, 2022 Case Laws Indian Laws

Dishonor of Cheque - vicarious liability can be fastened on the partner of the firm or not - When in view of the basic averment process is issued the complaint must......
September 20, 2022 Case Laws Indian Laws

Reopening of award by the Facilitation Council - MSMED Act - What is worse is the fact that the illegality committed by the Facilitation Council in the year 2016 has now....
September 19, 2022 Case Laws GST

Input Tax Credit - GST paid on vouchers and subscription packages - vouchers are given free of charge as a gift or otherwise - The redemption of loyalty points,......
September 19, 2022 Case Laws GST

Classification of goods - non-alcoholic malt drink 'Kingfisher Radler' - the impugned product does not qualify to be a non-alcoholic beer, but it is a non-alcoholic......
September 19, 2022 Case Laws Income Tax

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period......
September 19, 2022 Case Laws Income Tax

TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in......
September 19, 2022 Case Laws Income Tax

TP Adjustment - Comparable selection - In view of the fact that the AR has simply harped on the high profit margin as a reason for seeking exclusion without pointing out....
September 19, 2022 Case Laws Income Tax

Addition on account of alleged freebies to doctors - On mere perusal of the sale campaign programme extracted above, it would reveal that the respondent-assessee company....
September 19, 2022 Case Laws Income Tax

Levy of interest for delayed payment of TDS - there was exfacie delay in depositing the deducted tax (TDS) within the stipulated due dates, for the reasons interest u/s.....
September 19, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - cash payment made for purchase of old gold jewellery - Actually the assessee has not made any purchases in cash in alleged transactions and......
September 19, 2022 Case Laws Income Tax

Nature of expenditure - expenditure on repair works - The expenditure being huge is not the consideration to decide whether it is revenue or capital expenditure. The......
September 19, 2022 Case Laws Income Tax

Deduction u/s. 80IB - The exemption provisions are to be strictly construed. Even if we accept that books of accounts, vouchers etc. were destroyed in a fire, firstly......
September 19, 2022 Case Laws Income Tax

Unexplained credits u/s. 68 - Bogus LTCG - Penny stock purchases - Nothing on record to suggest that the shares were never with the assessee. On the contrary, the shares....
September 19, 2022 Case Laws Customs

Seeking provisional release of confiscated goods - Import of Aircraft availing benefit of exemption - The use of the aircraft has been in accordance with the scope of......
September 19, 2022 Case Laws Insolvency and Bankruptcy

Validity of Auction held by the Liquidator - reduced Upset Price - the act of Liquidator stands to be valid as the process was conducted in accordance with the IBBI......
September 19, 2022 Case Laws Service Tax

Denial of refund of CENVAT credit - service tax paid under reverse charge mechanism after 30.06.2017 - The adjudicating authority is directed to grant refund within a......
September 19, 2022 Case Laws Service Tax

Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the......
September 19, 2022 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - It is to be presumed that the cheque, which was presented for the second time within the period of 6 months is......
September 17, 2022 Case Laws GST

Jurisdiction - Power to confiscate goods - The power to detain under Section 129 cannot be converted to a proceeding under Section 130 of the Act since both these......
September 17, 2022 Case Laws GST

Jurisdiction - Detention of goods alongwith vehicle - confiscation and auction sale of goods - The entire procedure adopted by the proper officer from converting the......
September 17, 2022 Case Laws GST

Exemption from GST - Renting of an immovable property to a Recognized Educational institution - renting of immovable property to recognized educational institutions......
September 17, 2022 Case Laws GST

Classification of goods - rate of GST - HSN Code - printing of leaflets - By amendment the entry was introduced at serial no. 26 with chapter heading 9988 at sub item......
September 17, 2022 Case Laws GST

Levy of GST - transfer of land or transfer of 'development rights' to the developer by the landowner - The liable to pay GST by the developer-promoter shall arise at the....
September 17, 2022 Case Laws Income Tax

Addition u/s 68 - substantial question of law - The Supreme court has held that, the jurisdiction of the High Court to interfere with the orders passed by the Courts......
September 17, 2022 Case Laws Income Tax

Disallowing interest expenditure - interest paid resulting in loss under the head “income from other sources‟ - even though the assessee has claimed that it has......
September 17, 2022 Case Laws Income Tax

CIT jurisdiction u/s 250(4) for direction of verification by Ld. AO. - TP adjustment - In the case in hand, the directions as issued by Ld CIT(A) to the TPO, would in......
September 17, 2022 Case Laws Income Tax

Disallowance of sales promotion expenses - it was observed that most of the expenses are incurred by cash and the provisions of section 40A(3) of the Act are attracted......
September 17, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - bogus capital gains from the penny stock script - AO should have made enquiry into the genuineness of the claim of exemption of capital gains......
September 17, 2022 Case Laws Customs

Refund of Terminal Excise Duties - deemed export benefits - sub-contractor - the claim of refund of Terminal Excise Duty is dependent upon the name of the Appellant......
September 17, 2022 Case Laws Customs

Seeking amendment of shipping bills - MEIS scheme - The mistake if any that has crept in could have been verified and rectified at the earliest. It is very difficult to.....
September 17, 2022 Case Laws Customs

Levy of penalty on CHA - There is all along denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk....
September 17, 2022 Case Laws Customs

Levy of penalty - Any person - Scope of Section u/s 114 - Intention of legislature is that it can be any other person howsoever distantly relevant to the exporter or the....
September 17, 2022 Case Laws Customs

Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned.....
September 17, 2022 Case Laws SEBI

Offence under SEBI - Unusual price movement in the shares - when the appellants failed to comply with the directions issued u/s 11C (3) of the 1992 Act and failed to......
September 17, 2022 Case Laws Insolvency and Bankruptcy

Distribution of proceeds of Resolution Plan - Secured creditors - The conclusion of the committee is that the priority under Section 53(1)(b)(ii) shall be only to the......
September 17, 2022 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor - Assignment of debt - Requirement of registration of assignment deed - requirement of proper stamping of the assignment deed - There are no......
September 17, 2022 Case Laws Service Tax

Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service.....
September 17, 2022 Case Laws Central Excise

Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery.......
September 17, 2022 Case Laws Central Excise

Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is......
September 17, 2022 Case Laws Central Excise

Clandestine removal of finished goods - third party evidences/corroborative evidences or not - departmental investigating agencies as well as the adjudicating agencies......
September 17, 2022 Case Laws Central Excise

Refund of Cenvat credit - exported without payment of duty but not under the bond or the letter of undertaking (LUT) - The appellant was not entitled to claim the Cenvat....
September 17, 2022 Case Laws Central Excise

CENVAT Credit alongwith interest and penalty - input services - There is no requirement as per this rule which provides that input services should have been received in.....
September 17, 2022 Case Laws Indian Laws

Dishonor of Cheque - compensation should be twice the cheque amount, or not - petitioner withdrew the amount of compensation out of his own volition. - there are no......
September 16, 2022 Case Laws GST

Benefit of exemption from GST - monthly license fee paid by the petitioner - work contract of maintenance of toilets at 4th Respondent Bus Station - As per the......
September 16, 2022 Case Laws GST

Classification of goods - roof mounted Air-conditioning unit especially for use in railway coaches (manufactured as per railway design) - The goods cannot be classified.....
September 16, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - cash deposits during demonetization period - in view of the allegation of cash deposits during demonetization period, this Court is of.....
September 16, 2022 Case Laws Income Tax

Adjustment in the intimation specified u/s 143(1) - debatable issues - benefit of accumulation - deemed income u/s Section 11(3) - the issues which are of debatable......

1 ....30 31 32 333435 36 37 38........ 139

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F: Stock damaged in recent floods

F: GST on Solar Plant

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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