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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1701 to 1750 of 6921 Records

1 ....31 32 33 343536 37 38 39........ 139

September 16, 2022 Case Laws Income Tax

Penalty u/s 271B - assessee failed to get the accounts audited - AO after due application of mind and carrying out the necessary verification has accepted the income......
September 16, 2022 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital......
September 16, 2022 Case Laws Income Tax

Addition being amount of unreconciled TDS and income not offered for taxation - the assessee company is a mere step through entity, which collected royalties and licence....
September 16, 2022 Case Laws Income Tax

Sale of Plant and machinery within short span of acquisition - Revenue treated the same as Scrap - denying adjustment of cost of acquisition against the consideration -.....
September 16, 2022 Case Laws Income Tax

Applicability of section 73 - share trading loss treated as non-speculative loss - it is not in dispute that the income from other sources which is much more than income....
September 16, 2022 Case Laws Income Tax

Disallowance of tour and travel expenses - no details were forthcoming from the assessee to substantiate these travel and conveyance expenses and justify that these......
September 16, 2022 Case Laws Customs

Classification of imported goods - Benefit of exemption from duty (BCD) - import of data projectors - The addition of multiple ports in the goods will not take away the.....
September 16, 2022 Case Laws SEBI

Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under......
September 16, 2022 Case Laws Service Tax

Levy of service tax - advertising agency service or not - activity of wide format printing - assessee has no role at all in the conceptualization or in the making or......
September 16, 2022 Case Laws Service Tax

Levy of service tax - Mailing list compilation and Mailing services - It is seen that the appellants are not compiling any list or providing list of names addresses etc.....
September 16, 2022 Case Laws Central Excise

Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the.....
September 16, 2022 Case Laws Central Excise

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for....
September 16, 2022 Case Laws Central Excise

Classification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or......
September 15, 2022 Case Laws GST

Cancellation of GST registration of petitioner - joint owner of the premises (not in consensus with each other) - requirement of amicable settlement between the joint......
September 15, 2022 Case Laws GST

Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices.....
September 15, 2022 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - Detention of goods - If the petitioner is not satisfied with the reasons given for detention....
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit - ITAT quashed the notice - Unfortunately, the tribunal failed to examine any of the factual details which have....
September 15, 2022 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - AO cannot be stated to be empowered to make a roving enquiry into other issues which according to him came to his notice......
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - reliance on material obtained in the course of a search or a survey - the condition set out under Section 149(1)(b) is satisfied - We......
September 15, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition for unsecured loan u/s 68 - the assessee was not found able to substantiate the explanation pertaining amount of unsecured loan......
September 15, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - No infirmity in the order of the CIT(A). The information that there was no return filed by the assessee and there was....
September 15, 2022 Case Laws Income Tax

Powers of ITAT in dealing with the claim otherwise than by revised return - whether claim not allowed in the assessment proceedings be allowed during the appellate......
September 15, 2022 Case Laws Income Tax

Estimation of income - garnered transportation receipts - Applicability u/s 44AD for receipts on account of truck plying business - If in case the assessee is unable to.....
September 15, 2022 Case Laws Income Tax

Intimation u/s 143(1) - change of status of the Assessee without intimation - charging higher rate of income tax - assessee is trust - assesse furnished return of income....
September 15, 2022 Case Laws Income Tax

Addition u/s 68 - share capital issued at the premium - unexplained cash credit - Assessee has fully discharged its onus cast under section 68 of the Act and proved the.....
September 15, 2022 Case Laws Companies Law

Legislative power of state government - Matter covered within the scope of Companies Act - aharashtra Protection of Interest of Depositors (In Financial Establishments).....
September 15, 2022 Case Laws Companies Law

Oppression and mismanagement - the EC meeting held on 30 Oct 2018 as null and void and contrary to the AOA - EC meeting are not conducted as per AOA and no President for....
September 15, 2022 Case Laws Insolvency and Bankruptcy

Maintainability of present suit - liquidator is appointed and liquidation proceedings commenced - If Sections 63 and 231 of the IBC are interpreted in the manner......
September 15, 2022 Case Laws Insolvency and Bankruptcy

Prayer to guide the NCLT on how to adjudicate cases pending before it - The learned NCLAT has relegated the petitioner to the learned NCLT keeping in mind all issues of.....
September 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Adjudicating Authority has rightly come to the conclusion that Corporate Debtor raised a bonafide dispute regarding the ‘operational debt’......
September 15, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Assignment to Suraksha is not a bona fide one, peculiar to the facts of the attendant case and the loan amounts do not satisfy the essential......
September 15, 2022 Case Laws Service Tax

Rejection of declarations vide SVLDRS-01 application - It is crystal clear that a person making ‘Voluntary Disclosure’ after being subjected to any enquiry or......
September 15, 2022 Case Laws Service Tax

Maintainability of Reference to Third to member - Difference of opinion - Classification of services - internet telecommunication service or not - The decisions, on......
September 15, 2022 Case Laws Service Tax

Levy of Service Tax - Collection of penalties or liquidated damages - The recovery of liquidated damages/penalty from the other party cannot be said to be towards any......
September 15, 2022 Case Laws Central Excise

Clandestine Removal - Confectionery Items - this manufacturer was availing SSI exemption benefit due to which there was no necessity to prepare the statutory records.......
September 15, 2022 Case Laws VAT and Sales Tax

Seeking waiver of penalty as provided under the Karasamadhana Scheme, 2021 - The contention urged by the respondents that waiver of penalty levied upon the petitioner......
September 15, 2022 Case Laws Indian Laws

Alleged misconduct on Chartered Accountants - The Court notes that before proceeding to reject that objection, it was incumbent upon the ICAI to have duly considered......
September 15, 2022 Case Laws Indian Laws

Dishonor of cheque - vicarious liability of the Proprietor Individual when proprietorship firm not sued - section 141 of NI Act - When the arraigning of the sole......
September 14, 2022 Case Laws GST

Seeking release of detained goods - Option available to transporter - While the owner or any person transporting the goods has been granted the right to seek release,......
September 14, 2022 Case Laws GST

Refund of tax paid - export of services - barred by time limitation or not - relevant date - Notification dated 05.07.2022 clearly postulates that the period from 1st......
September 14, 2022 Case Laws GST

Exemption from GST - services provided to Uttar Pradesh Jal Nigam - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax......
September 14, 2022 Case Laws Income Tax

Penalty u/s. 271(1)(c) - difference between the returned income (loss) and income(loss) as per computation - the claim made by the Assessee as bona fide and therefore......
September 14, 2022 Case Laws Income Tax

Disallowance u/s 14A r.w.r 8D - AO observed that exempt income cannot be earned without making any expenses - the assessee has only tried to explain that no expense was.....
September 14, 2022 Case Laws Customs

Classification of imported goods - Wireless Access Points [WAP] - Imported WAP is a networking equipment working in LAN connecting Wi-fi enabled devices such as laptops,....
September 14, 2022 Case Laws Income Tax

Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)....
September 14, 2022 Case Laws Income Tax

TP adjustment - upward adjustment in imputing notional interest on the outstanding overdue receivables from Associated Enterprises - working capital adjustments on the......
September 14, 2022 Case Laws Income Tax

Unaccounted cash payments / expenditure - unaccounted cash receipts from patients - Addition u/s 69C - levy of tax u/s 115BBE at higher rate of tax - proof of source of.....
September 14, 2022 Case Laws Income Tax

Exemption u/s 11 - Application of income - amount is shown under the heading “sundry debtors” but no capital expenditure was incurred as stated by the assessee - since......
September 14, 2022 Case Laws Income Tax

Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery.....
September 14, 2022 Case Laws Insolvency and Bankruptcy

Jurisdiction - State Government is the appropriate Government under the scheme of the industrial Disputes Act or not - scope of Ministry of Commerce and Industry,......

1 ....31 32 33 343536 37 38 39........ 139

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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...

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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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