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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1851 to 1900 of 6921 Records

1 ....34 35 36 373839 40 41 42........ 139

September 7, 2022 Case Laws Income Tax

Claim of expenditure towards premium paid on forward covers of foreign exchange rates - Section 43A is not applicable to the facts of the present case since it is not......
September 7, 2022 Case Laws Income Tax

Penalty u/s 271AAA - in course of search and seizure operation when the assessee came forward and offered certain income to show his bona fide and ultimately followed it....
September 7, 2022 Case Laws Income Tax

Unexplained cash credit - Profit from commodity trading on NMCE - Though no infirmity either emerges as regards the assumption of jurisdiction by the A.O for reopening......
September 7, 2022 Case Laws Income Tax

Deduction u/s 54F - LTCG - the expenditure incurred by her after purchase of the house for rendering it habitable would be considered as having been incurred for......
September 7, 2022 Case Laws Income Tax

TDS u/s 194C - wastage claimed in manufacturing of gold ornaments - in the present case the issue of wastage whether it is 0.5% to 1% as estimated by Revenue or it is......
September 7, 2022 Case Laws Income Tax

TP Adjustment - tested party - No infirmity in the order of the learned CIT(A) in directing the assessee to adopt the foreign associated enterprise as tested party with.....
September 7, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - capital gain computation - book profit computation u/s. 115JB - Every loss of Revenue as a consequence of an order by the AO cannot be treated.....
September 7, 2022 Case Laws Insolvency and Bankruptcy

Duties and functions carried out by IRP. - Disallowing certain CIRP expenses claimed by the Appellant/IRP - Withdrawal of CIRP under Section 12A of the IBC - the IRP......
September 7, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Debt or not - Nature of transaction between the parties for taking over the Company - When the Operational Creditor acted in pursuance......
September 7, 2022 Case Laws Service Tax

Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the......
September 7, 2022 Case Laws Service Tax

Levy of service tax - supplementary invoice - cost escalation clause - to be taxed at 12% or at 10% - the taxable events in the present Appeal had admittedly occurred......
September 7, 2022 Case Laws Service Tax

Interest on refund - pre-deposited prior to 6.8.2014 - After the expiry of three months from the date of the final order dated 19.02.2020, the appellant is entitled for.....
September 7, 2022 Case Laws Central Excise

Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material......
September 7, 2022 Case Laws Central Excise

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents.....
September 7, 2022 Case Laws Central Excise

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also....
September 7, 2022 Case Laws Central Excise

Area Based exemption - slump sale agreement - In essence, the slump sale agreement and the MOU are but a method employed to claim the benefit of the exemption......
September 7, 2022 Case Laws Central Excise

Area Based exemption - Balaji has not started the commercial production by March 31, 2010 and the condition of the Notification is “commencement of commercial......
September 7, 2022 Case Laws Indian Laws

Dishonor of Cheque - opinion of the hand-writing expert - The fact that the details in the cheque have been filled up not by the drawer, but by some other person would......
September 6, 2022 Case Laws GST

Cancellation of registration of the petitioner - Rule 25 - physical verification was carried out by the respondents/revenue, albeit, without having the petitioner’s......
September 6, 2022 Case Laws GST

Classification of goods - rate of GST - Flavoured Milk - flavoured milk is not the natural form of milk but obtained after application of specific processes on the milk.....
September 6, 2022 Case Laws GST

Profiteering - purchase of a Flat - since there was no reduction in the rate of tax nor there was increased additional benefit on account of ETC. Hence, the provisions......
September 6, 2022 Case Laws GST

Profiteering - any benefit of tax rate reduction passed on to a particular recipient or customer cannot be appropriated or adjusted against the benefit of tax rate......
September 6, 2022 Case Laws Income Tax

Recovery proceedings of tax dues - preferential right - secured creditors - Income Tax Department’s preferential right to recovery of debts over other creditors is......
September 6, 2022 Case Laws Income Tax

Nature of Sales tax incentive received - Revenue receipt OR capital receipt - notwithstanding that the assessee has treated such incentive as revenue receipt in past,......
September 6, 2022 Case Laws Income Tax

Undisclosed income - Assessee cannot be slapped with tax liability based upon the information contained in the document which could not be produced before the Bench......
September 6, 2022 Case Laws Income Tax

Employee Stock Options (ESOP) expenditure - Disallowance u/s 37 - difference between the grant price and the market price on the shares as on the date of grant of......
September 6, 2022 Case Laws Income Tax

Deemed income from house property - farm house - whether land was used for the agriculture/horticulture business and hence, it shall be treated as an exempted income u/s....
September 6, 2022 Case Laws Income Tax

Bogus purchases - assessee has shown purchases from ‘A’ but actually procured the material from ‘B’. In this exercise, the assessee might have saved Excise Duty etc. -......
September 6, 2022 Case Laws Central Excise

CENVAT Credit - Additional Duty of Customs (CVD) paid on imported coal paid at concessional rate of 1% - there is no bar for availment of CENVAT Credit in terms of the......
September 6, 2022 Case Laws Customs

Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Seeking direction to RP to disclose item wise insolvency resolution process costs - The Appellant asked Resolution Professional to disclose item wise insolvency......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing appeal - power to condone delay - This Tribunal pertinently points out that Section 61 of the Insolvency & Bankruptcy Code, 2016 is a Hard....
September 6, 2022 Case Laws Insolvency and Bankruptcy

CIRP - It is well settled that although settlement between the parties to be encouraged but the Court/this Tribunal cannot direct the Bank to accept the OTS as claimed......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - pre-existence of debt and dispute or not - There was clear contract between ‘CD’ and ‘OC’ as well as ‘CD’ and......
September 6, 2022 Case Laws Insolvency and Bankruptcy

Defect in the appeal - Condonation of delay - The limitation prescribed in filing an appeal under Section 61 of the Code or Section 421 of the Companies Act, 2013 shall.....
September 6, 2022 Case Laws Service Tax

Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would....
September 6, 2022 Case Laws Central Excise

Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No.......
September 6, 2022 Case Laws Indian Laws

Dishonor of Cheque - condonation of delay in filing complaint - The impugned judgment and order of the Single Judge of the High Court of Chhattisgarh dated 28 November......
September 5, 2022 Case Laws GST

Levy of penalty under Section 129(1)(b) of the CGST Act - jurisdiction to detain goods and vehicle - allegation is that the vehicles carried consignments under 'Bill to.....
September 5, 2022 Case Laws VAT and Sales Tax

Non-disbursal of loan due to tax default - Since the disbursement of loan was based on the public money, considering the public interest and that of the Bank, withheld......
September 5, 2022 Case Laws GST

Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or......
September 5, 2022 Case Laws GST

Exemption from GST - composite supply of services - milling of food grains into flour to Food & Supplies Department, Government of West Bengal for distribution under PDS....
September 5, 2022 Case Laws GST

Classification of supply of services - the applicant activity of fabrication and mounting of Tanker and Tripper on the chasis supplied and owned by the principal is......
September 5, 2022 Case Laws GST

Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen......
September 5, 2022 Case Laws GST

Exemption from GST - car hiring services provided to Local Authority, Ahmedabad Municipal corporation - Ahmedabad Municipal Corporation has deducted TDS on the payment......
September 5, 2022 Case Laws Income Tax

Bright Line Test - Whether ITAT has erred in relying upon the judgment of this Court in Sony Ericsson Mobile Communication [2015 (3) TMI 580 - DELHI HIGH COURT] as the......
September 5, 2022 Case Laws Income Tax

Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence......
September 5, 2022 Case Laws Income Tax

Revision u/s 263 - Capital gain computation - To us, it is a clear case of valuation being made by applying reverse indexation, i.e., by arriving at the value of land as....
September 5, 2022 Case Laws Income Tax

Additions towards amount of TDS deducted on interest - accrual of interest income but not received - Merely because the borrower has deposited TDS amount that itself......
September 5, 2022 Case Laws Income Tax

Where the assessee has opted not to appear before the ld. Pr. CIT nor before this Tribunal and has merely filed the appeal but has not pursued the appeal so filed by it.....

1 ....34 35 36 373839 40 41 42........ 139

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