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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2001 to 2050 of 6921 Records

1 ....37 38 39 404142 43 44 45........ 139

September 29, 2021 Case Laws Income Tax

Recovery of outstanding tax demands from the director of a private company in liquidation - Joint or severe liability - As per the MOU / Settlement agreement, all the......
September 29, 2021 Case Laws Income Tax

Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could....
September 29, 2021 Case Laws Income Tax

Fresh registration u/s 12AB - Notice seeking cancellation of earlier registration u/s 12A / 12AA pursuance of search proceedings u/s 132 and assessment u/s 153C as on 10....
September 29, 2021 Case Laws Income Tax

TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS......
September 29, 2021 Case Laws Income Tax

Exemption u/s 54 - denial of claim on purchase of property abroad - the investment in purchase of residential house in UK was made in July, 2013 and as such the claim of....
September 29, 2021 Case Laws Income Tax

TDS u/s 194A - interest payment to APIIC[State Government undertaking] - we are in concurrence with the conclusion of the ld. Commissioner for covering the APIIC u/sec......
September 29, 2021 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee has purchased a vacant land for which he is not entitled for deduction u/s. 54F - the assessee has neither concealed the income nor......
September 29, 2021 Case Laws Income Tax

Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In......
September 29, 2021 Case Laws Income Tax

Business and Promotion expenses - The expenditure incurred by the assessee towards, Bangalore Orthopaedic Society – Conference for practical use of products and Payments....
September 29, 2021 Case Laws Income Tax

Additions u/s 69A - Cash deposits made during demonetization period - there is no dispute that the assessee is running Petrol and Diesel retail outlet and he is the......
September 29, 2021 Case Laws Service Tax

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service.....
September 29, 2021 Case Laws Central Excise

Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the......
September 29, 2021 Case Laws Central Excise

CENVAT Credit - input services - Outward transportation of Hazardous Waste - In fact this activity is though the way of transportation but it is the disposal of......
September 28, 2021 Case Laws GST

Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, the......
September 28, 2021 Case Laws GST

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of......
September 28, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unless these are decided and a finding is rendered, it cannot be held as to whether the reopening is valid or not. Since such an......
September 28, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of addition under the head “Land Compensation and Rehabilitation Expenses” - mere making of the claim, which is not......
September 28, 2021 Case Laws Income Tax

Addition on account of loss in bardana - In such type of business the bardana is used to store goods like paddy, rice and rice bran etc. and again reused, the value of......
September 28, 2021 Case Laws Income Tax

TP Adjustment - In our considered view the TPO and the AO are part of the income tax Department and therefore there has to be consistency in the approaches of both the......
September 28, 2021 Case Laws Income Tax

Allowability of financial charges including interest expenditure - The assessee failed to produce documentary evidences, the end use of funds invested in subsidiary,......
September 28, 2021 Case Laws Income Tax

Validity of the reopening of the assessment u/s 147 - eligibility of reason to believe - hawala transactions - borrowed satisfaction - the A.O in the backdrop of the......
September 28, 2021 Case Laws VAT and Sales Tax

Power of First Appellate Authority to change the character of the transaction - the correct interpretation to be given to clause (b) of Section 52(3) is to mean that the....
September 27, 2021 Case Laws Income Tax

Deduction u/s 54F - Rejection of claim for Constructing more than one house - An independent building can have a number of residential units and it will not lose the......
September 27, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrendered of the income - The assessee has nowhere disputed the said surrender being made under coercive circumstances or under compulsion.......
September 27, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained credit - addition of share application money received - the assessee has proceeded on the basis as if the onus is on the Assessing Officer.....
September 27, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Non reference of matter to the TPO - no prudent business person properly instructed in law would have inferred the TP risk parameter as a......
September 27, 2021 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - If the order of the AO does not disclose the basis of his conclusion, then jurisdiction u/s 263 of the Act can be ignored.......
September 27, 2021 Case Laws Customs

Confiscation of goods - import of e-rickshaw in CKD condition without battery - requirement to produce the ‘Type Approval Certificate’ under the provisions of Rule 126......
September 27, 2021 Case Laws Customs

Levy of penalty - Misdeclaration of quantity in the impugned consignments - It is a settled principle of law that a corrigendum cannot be issued altering the issues......
September 27, 2021 Case Laws Customs

Claim of benefit of exemption - re-imported air craft engines and parts thereof which were exported for the purposes of repairs/ reconditioning etc. - It is very clear......
September 27, 2021 Case Laws Customs

Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is......
September 27, 2021 Case Laws Customs

Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was......
September 27, 2021 Case Laws Customs

Levy of penalty u/s 117 of CA - Legality of removal of goods from Customs Area - Statutory obligation and liability of Custodian - The use of words while ‘includes the......
September 27, 2021 Case Laws Insolvency and Bankruptcy

Validity of decision of IRP/RP holding that the claimant/ Applicant is a Financial Creditor but is not eligible to be a part of CoC - related party in terms of Section......
September 27, 2021 Case Laws Service Tax

Demand of service tax - Valuation - Failure to include TDS amounts in the assessable value - The Revenue has not been able to establish any amount whatsoever has been......
September 27, 2021 Case Laws VAT and Sales Tax

Rectification of mistake - petition not instituted, at least within the stipulated period for preferring an appeal - Invocation of the High Court’s power to issue high......
September 27, 2021 Case Laws VAT and Sales Tax

Violation of principles of natural justice - Validity of assessment order - documents and details sought for by the Appellant have not been furnished - availability of......
September 27, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - rebuttal of presumption - The case put forth by the respondent does not satisfy the requirement of rebuttal even if tested.....
September 27, 2021 Case Laws Indian Laws

Liability to pay the amount of certain cheques signed by him (as employee consultant) - Consumer Protection Act, 1986 - Since the opposite party is a sole proprietorship....
September 27, 2021 Case Laws Indian Laws

If the accused is unable to show the failure of justice, a direction for re-trial/de novo trial cannot be granted. This Court is of the opinion that the failure on the......
September 25, 2021 Case Laws GST

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,......
September 25, 2021 Case Laws Income Tax

Validity of assessment order - Breach of the provisions of the Faceless Assessment Scheme, 2019 - As noted earlier no draft assessment order has been issued at all let......
September 25, 2021 Case Laws Income Tax

Validity of draft assessment order passed under Section 143(3) read with Section 144C - Since the jurisdictional aspect is not a pure question of law as arisen in this......
September 25, 2021 Case Laws Income Tax

Levy of late filing fee u/s 234E - Decisions relied by the Ld. AR of the assessee are on the point that the TDS return processed u/s 200A prior to 01.06.2015 would not......
September 25, 2021 Case Laws Income Tax

Addition u/s. 56(2)(viib) in respect of share premium - The prime object of insertion of Sec. 56(2)(viib) was to tax excessive share premium received unjustifiably by......
September 25, 2021 Case Laws Income Tax

Claim of depreciation - capitalisation being pre-commencement rent and other expenditure incurred - Section 32 of the Act allows depreciation on actual cost of the......
September 25, 2021 Case Laws Income Tax

Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there......
September 25, 2021 Case Laws Income Tax

TP Adjustment - AMP adjustment - Assessee has already been remunerated for the marketing expenses incurred on behalf of the AEs along with commission markup, and,......
September 25, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - AO's omission to frame draft assessment order u/s 144C - An action made without jurisdiction and ergo the assessment order dated 25.09.2017 is.....
September 25, 2021 Case Laws Service Tax

Refund of service tax paid under protest - provisional assessment or not - The assessment cannot automatically turn provisional in absence following due procedures as......

1 ....37 38 39 404142 43 44 45........ 139

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

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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...