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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2051 to 2100 of 6921 Records

1 ....38 39 40 414243 44 45 46........ 139

September 25, 2021 Case Laws Central Excise

100% EOU - Confirmation of demand and levy of penalty - The Tribunal was right in stating that the intention of the assessee was not as that of an honest tax payer as......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule......
September 25, 2021 Case Laws Central Excise

Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without......
September 25, 2021 Case Laws Central Excise

CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is......
September 24, 2021 Case Laws GST

Classification of goods - HSN Code - rate of GST - Crumb rubber/granule - Uhe used/ waste tyres, made of rubber are nothing but ‘rubber and rubber goods not usable as......
September 24, 2021 Case Laws GST

Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by......
September 24, 2021 Case Laws GST

Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view......
September 24, 2021 Case Laws GST

Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit......
September 24, 2021 Case Laws GST

Classification of goods - Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric - The subject goods have passed all the......
September 24, 2021 Case Laws GST

Seeking advance ruling by misrepresenting the facts - The applicant has mis-declared at said Sr No 17 of subject GST ARA-01 Application form and further suppressed this.....
September 24, 2021 Case Laws GST

Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will......
September 24, 2021 Case Laws GST

Governmental authority or Government Entity? - Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and....
September 24, 2021 Case Laws GST

Classification of goods - ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used......
September 24, 2021 Case Laws GST

Levy of service tax - Job-work - activity of providing service of regasification of LNG owned by its customers to convert to RLNG, from its Plant - Petronet's activity......
September 24, 2021 Case Laws GST

Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At....
September 24, 2021 Case Laws GST

Validity of assessment proceedings - opportunity of hearing not provided - applicability of Section 75 of TN Goods and ST Act - it is adverse to the writ petitioner as......
September 24, 2021 Case Laws GST

Classification of services - original contract work - services provided by (sub-contractors) to the main contractor pertaining to the irrigation, construction and......
September 24, 2021 Case Laws Income Tax

Validity of assessment u/s 153A - No valid approval u/s 153D - In the case before us the Addl. CIT has though not expressly expressed his inability to analyze the issues....
September 24, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Income accrued in India - It is also not understood as to how the appellant-Revenue can contend that the respondent-assessee does not......
September 24, 2021 Case Laws Income Tax

Allowable revenue expenditure u/s 37(1) - Writing off of advance given to the Director - waiver of excess remuneration paid to the Director - The provisions of Section......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit u/s 68 - assessee has claimed to sell the share very high as compared to Bombay Stock Exchange quoted price - Prima facie there has to be some......
September 24, 2021 Case Laws Income Tax

Disallowance on account of depreciation on the amount written back from Capital Reserve - Determination of Cost of capital assets u/s 43(6) - The waiver of loan in the......
September 24, 2021 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is......
September 24, 2021 Case Laws Income Tax

Unexplained cash credit - unsecured loan u/s 68 - The assessee has limited means to call for elaborate information required by AO. Looking to the list of documents filed....
September 24, 2021 Case Laws Income Tax

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s......
September 24, 2021 Case Laws Customs

Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals......
September 24, 2021 Case Laws Customs

Criminal complaint for offence u/s 132, 35 (1)(i)(A) & 135(1)(i)(C) of Customs Act - Export of restricted goods by misdeclaring as different goods - Money Laundering -......
September 24, 2021 Case Laws Indian Laws

Seeking grant of Bail - smuggling - contraband item - Heroin - The High Court has clearly overlooked crucial requirements and glossed over the circumstances which were......
September 23, 2021 Case Laws GST

Grant of anticipatory bail - pendency of proceedings / inquiry before respondents - If the applicants cooperate with the inquiry, there is no requirement of their arrest....
September 23, 2021 Case Laws GST

Restoration of registration of petitioner - registration of petitioner was cancelled by himself - it is directed that the request of the petitioner made by way of two......
September 23, 2021 Case Laws GST

Condonation of delay in filing petition - sufficient ground to condone the delay or not - Grant of default bail - The delay in filing the revision appears to be......
September 23, 2021 Case Laws Income Tax

Condonation of delay in filing the appeal before CIT(A) - In the case at hand, the time limit to file appeal expired on January 18, 2020, and the condonation of delay......
September 23, 2021 Case Laws Income Tax

Bogus LTCG - onus to prove - Penny stock purchases - Claim made u/s 10(38) denied - ITAT remanded the matter back - Where all the evidence had been produced and the......
September 23, 2021 Case Laws Income Tax

Assessment in the hands of the non exisiting HUF - The words 'hitherto assessed as undivided' [u/s 171(1)] are very important while considering the section. If the......
September 23, 2021 Case Laws Income Tax

Penalty u/s 271D or 271E - Penalty u/s.271D or 271E of the Act is concerned, those are independent proceedings and having nothing to do with assessment proceedings or......
September 23, 2021 Case Laws Income Tax

Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an......
September 23, 2021 Case Laws Income Tax

Addition made towards receipt Assignment of Fee - Assessee has withdrawn amount from Escrow account and utilized for its business purpose - Although, there is a timing......
September 23, 2021 Case Laws Income Tax

LTCG - deductions claimed u/s 54 & 54EC - scheduled property acquired through settlement deed executed by the grandfather of the assessee - Since the asset held by the......
September 23, 2021 Case Laws Income Tax

Addition of circular trading purchases - CIT(A) has discussed in his finding that this was not a case of estimation of net profit on circular purchases but this was a......
September 23, 2021 Case Laws Income Tax

Addition on difference between balance in account as per the books and the balance as per bank statement - cheques issued but not presented - addition can not be made......
September 23, 2021 Case Laws Income Tax

Correct head of income - The same land when assessee in case, decided to continue with the film production, will be used for the assessee’s business as business asset.......
September 23, 2021 Case Laws Income Tax

Disallowing employer’s contribution to superannuation fund u/s 36(1)(iv) - Application filed by the assessee is as long as in 2011 and till date there is no approval by.....
September 23, 2021 Case Laws Customs

Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification.....
September 23, 2021 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - seeking success fees to the Resolution Professional - The ‘success fees’ which is more in the nature of contingency and speculative is not.....
September 23, 2021 Case Laws Service Tax

Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby......
September 23, 2021 Case Laws Central Excise

CENVAT Credit - input service - legal services - actual recipient of services - even though the case was filed in the name of Distiller’s Association of Maharashtra but.....
September 23, 2021 Case Laws Central Excise

CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,......
September 22, 2021 Case Laws GST

Classification of goods - supply of the sewage treated water to BPCL - the impugned goods, called as “Treated Water”, is purified water which is used for own factory......
September 22, 2021 Case Laws GST

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the......
September 22, 2021 Case Laws GST

Detention of goods - E-way bills expired - Constitutional validity of Section 129 of CGST Act, 2017 - deposit of tax again, once the tax is already paid - the petitioner....

1 ....38 39 40 414243 44 45 46........ 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...