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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 1901 to 1950 of 6921 Records

1 ....35 36 37 383940 41 42 43........ 139

September 5, 2022 Case Laws Income Tax

On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate -......
September 5, 2022 Case Laws Customs

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?....
September 5, 2022 Case Laws Insolvency and Bankruptcy

Replacement of the Resolution Professional - The decision taken by the CoC is a decision by vote of 66% and when the decision is by votes of a collective body, the......
September 5, 2022 Case Laws Insolvency and Bankruptcy

Scope of pronouncing of judgement - The law does not permit that the case is heard by one entity and the order is pronounced by another who has not heard the case at all....
September 5, 2022 Case Laws Insolvency and Bankruptcy

Rejection of application for initiation of CIRP - Simply rejection of this Appeal may not serve the purpose. Instead it is intended to dismiss the present appeal with......
September 5, 2022 Case Laws Service Tax

Levy of service tax - receipt of intellectual property service from the overseas entity - consequence of merger - The adjudicating authority has failed to consider the......
September 5, 2022 Case Laws Service Tax

Benefit of exemption - services provided to SEZ - Recovery of service tax alongwith interest and penalty - It is on record that the required documentation was not......
September 5, 2022 Case Laws Service Tax

Valuation of service - service towards installation or commissioning - whether 33% of the price/ value should be treated as value of taxable service towards installation....
September 5, 2022 Case Laws Central Excise

Classification of goods - There is no doubt that the Hon’ble Supreme Court did not render a finality to the dispute over classification but the Tribunal, indubitably,......
September 5, 2022 Case Laws VAT and Sales Tax

Recovery of dues of taxes - priority/precedence of dues - If the immovable property of the defaulter is shown to have been attached in accordance with law prior to......
September 3, 2022 Case Laws GST

Cancellation of registration granted to the appellant - appellant has been responding to the summons by submitting representations to the department - it is not clear as....
September 3, 2022 Case Laws GST

Seeking grant of Regular Bail - availment of fraudulent Input tax Credit - non-existence firms - as on date they have undergone a total custody period of approximately......
September 3, 2022 Case Laws GST

Interest for belated remittance of Goods and Service Tax (GST) - delayed filing of return / GSTR 3B - petitioner / assessee had sufficient ITC credit in both the......
September 3, 2022 Case Laws GST

Entitlement to tax exemption from VAT after intorduction of GST - The impugned order dated 26.08.2020 is unsustainable in law and that the respondents fell clearly in......
September 3, 2022 Case Laws Income Tax

Disclosure of information respecting assessee u/s 138(1)(b) - Since the authority in this case has categorically set out its satisfaction to the effect that furnishing......
September 3, 2022 Case Laws Income Tax

Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under......
September 3, 2022 Case Laws SEBI

Debenture trustees - Whether the debenture holders and other parties in the present case were required to follow the procedure under the SEBI Circular? - The dissenting.....
September 3, 2022 Case Laws Indian Laws

Post-award interest - To be calculated on principal sum due u/s 31(7)(b) of the Act - Claim of post award interest on the aggregte of the principal and pre-award......
September 3, 2022 Case Laws Indian Laws

Dishonor of Cheque - existence of legally enforceable debt or not - It has been clearly proved that there was absolutely no business transaction between them from the......
September 3, 2022 Case Laws Income Tax

Assessment to be framed u/s 153C OR u/s 147/148 - Validity of the reassessment proceedings - Initiation of action u/s 153C would arise only if the seized material are......
September 3, 2022 Case Laws Income Tax

Deduction u/s 80GGB - Donations to political parties - The transaction is demonstrated through the bank account of the assessee. In any way, the donation paid in cash is....
September 3, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - limited scrutiny assessment - Based on the information mentioned in the revisionary order, the learned PCIT should have reprimanded the......
September 3, 2022 Case Laws Income Tax

Unexplained expenses u/s 69C - Discrepancy found in the payment of custom duty as per AIR [“Annual Information Report”] - Assessee failed to explain the reasons for......
September 3, 2022 Case Laws Income Tax

TP Adjustment - ALP determination - intra-group services - TPO cannot stand in judgment on what benefits the assessee has derived from the services and assessee's......
September 3, 2022 Case Laws Income Tax

Depreciation on Buildings - Adoption of WDV based on a valuation report prepared for a different purpose - Sec.32 of the Act mandates depreciation to be allowed as......
September 3, 2022 Case Laws Companies Law

Criminal contempt for lowering the authority of this Appellate Tribunal - In the present contempt case, the procedure contemplated under Section 15 of Contempt of Courts....
September 3, 2022 Case Laws Insolvency and Bankruptcy

Recovery of electricity dues - When the Corporate Debtor has opined that supply of electricity is essential and is to be continued by the Respondent, it is also under......
September 3, 2022 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - Validity of decision of Committee of Creditors - It is true that under the statute CoC is empowered to take a decision to liquidate....
September 3, 2022 Case Laws Insolvency and Bankruptcy

Validity of order of NCLT issuing Direction to IBBI not to initiate any enquiry till further orders, if any enquiry is initiated, the same be halted till further......
September 3, 2022 Case Laws Service Tax

Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended......
September 3, 2022 Case Laws Service Tax

Levy of penalty - CENVAT Credit - input service - outdoor catering services - As the entire amounts along with interest have been paid prior to issuance of the show......
September 3, 2022 Case Laws Central Excise

Clandestine manufacture and removal - chewing tobacco - In the facts and circumstances (Compounded Levy Scheme), undisclosed income declared before the Income Tax......
September 3, 2022 Case Laws Central Excise

Extended period of limitation - the fact remains that appellant has not provided the data and is now trying to profit from its own inaction to claim that the demand is......
September 3, 2022 Case Laws Central Excise

Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the......
September 3, 2022 Case Laws Central Excise

Imposition of late fee for filing Central Excise return - the factum of said delay was in the notice of department since December’ 2014. Raising this issue in ACS......
September 2, 2022 Case Laws GST

Seeking grant of bail - illicit supply of finished goods, namely perfumery compounds, without issuing any tax invoice and without payment of GST - A prayer for bail is......
September 2, 2022 Case Laws GST

Expired E-way bill - Seizure of goods alongwith vehicle - The petitioner needs to be given another chance to establish, as to why the subject goods did not reach their......
September 2, 2022 Case Laws GST

Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was......
September 2, 2022 Case Laws GST

Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the.....
September 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - AO jurisdiction in issuing notice - Once the territorial jurisdiction of respondent no.1 is admitted by the petitioner, there existed......
September 2, 2022 Case Laws Income Tax

Recovery proceedings - attachment of properties from the buyers of the assets - allegation of collusion - Period of limitation to recover tax in case of defaulting......
September 2, 2022 Case Laws Income Tax

Delay in filing an appeal before CIT(A) - assessee was pursuing the matter at wrong forum - It can be appreciated that the Assessee’s claim is primarily is of wrong......
September 2, 2022 Case Laws Income Tax

Penalty u/s 271(1)(c) - Non-consideration of reply filed by the assessee - the order levying penalty suffers from violation of principle of natural justice and......
September 2, 2022 Case Laws Income Tax

Exemption of capital gains earned u/s 54F - delay in investment - purchase of flat in housing society as per MOU - the consequent delay being minor delay of 5 months......
September 2, 2022 Case Laws Income Tax

Deduction u/s.80IB(10) - Levy of tax u/s.115JC - housing project - Neither section 115JC excludes its application in respect of housing projects approved prior to its......
September 2, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - failure to provide the copy of recording of "reason to believe" to the assessee - copy of reasons recorded has to be provided to......
September 2, 2022 Case Laws Income Tax

Determination of FMV of shares - section 56(2)(vii)(c)(ii) - AO is expected to examine the applicable provisions during the assessment proceedings. However, when the......
September 2, 2022 Case Laws Income Tax

Speculation or non speculation loss (Business Loss) - loss incurred on futures and options (derivative transactions) - Section 43(5)(d) of the Act should have to be......
September 2, 2022 Case Laws Income Tax

Loss on account of Mark to Market - Speculation or non speculation loss - the gross total income mainly consists of income from house property, income from capital......
September 2, 2022 Case Laws Income Tax

Assessment framed u/s.153A - computation of period of 6 years / 10 years in search cases - amendment of provisions of section 1153A(1)(b) - while computing ten......

1 ....35 36 37 383940 41 42 43........ 139

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F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

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

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

A: No GST is applicable for the services provided by the Director under p...