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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2101 to 2150 of 6921 Records

1 ....39 40 41 424344 45 46 47........ 139

September 22, 2021 Case Laws GST

Seeking enlargement on bail - illegal input tax credit - The applicant is the mastermind of the entire fraud. The goods were sold on paper only without any actual......
September 22, 2021 Case Laws Income Tax

Set off of brought forward losses denied - change in the shareholding pattern of the assessee post merger - Considering the fact that the assessee is a subsidiary of......
September 22, 2021 Case Laws Income Tax

Assessment u/s 143(3) r.w.s. 144-B - gross violation of principles of natural justice - In case of Companies registered under the Companies Act or other financial......
September 22, 2021 Case Laws Income Tax

Allegation of Evasion of tax by merging of 3 companies - Tax Informant Scheme - PIL already filed - second writ petition on the same subject matter - a second writ......
September 22, 2021 Case Laws Income Tax

Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we......
September 22, 2021 Case Laws Income Tax

Addition to income from capital gains - Nature of land sold - Anyhow, to meet the ends of natural justice, we direct the assessee to file complete sale deeds of the......
September 22, 2021 Case Laws Income Tax

Revision u/s 263 - Revision barred by limitation or not? - Period to be computed from the date of original assessment u/s 143(3) or from the date of subsequent order......
September 22, 2021 Case Laws Income Tax

Addition u/s 28(iv) or 43(1) - Receipt of Special Redistributors' Incentive - The amount of incentive received by the assessee from M/s. Usha International Ltd.......
September 22, 2021 Case Laws Customs

Refund of duty in cash of the amount which was paid by the appellant by using MEIS scripts - case of appellant is that the amount which stands credited under the scripts....
September 22, 2021 Case Laws Insolvency and Bankruptcy

CIRP in process - default to give possession of flats to homebuyers - grievance raised in this petition is that the application filed for the initiation of corporate......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Asset of the ‘Corporate Debtor’ - Revocation of performance guarantee - the amount refunded on reversal of the invocation by the Indian Navy cannot be said to be an......
September 22, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - dispute with regard to demand notice - The Adjudicating Authority has rightly found that there are dues......
September 22, 2021 Case Laws Central Excise

Unable to avail and utilized Cenvat Credit - Refund of the Countervailing Duty (CVD) and Special Additional Duty (SAD) - The order under challenge has wrongly rejected......
September 22, 2021 Case Laws VAT and Sales Tax

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a......
September 21, 2021 Case Laws GST

Classification of supply - supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy - The batteries are essential......
September 21, 2021 Case Laws GST

Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite......
September 21, 2021 Case Laws GST

Validity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of......
September 21, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition made u/s 68 on account of unexplained credits and u/s 69C on account of unexplained expenses - assessment of the respondents had attained.....
September 21, 2021 Case Laws Income Tax

Income earned from trading in Shares, Future and Options and derivatives - speculative business or not - Assessee has shown better income from sale and purchase of......
September 21, 2021 Case Laws Income Tax

Assessment u/s 153A - in these appeals also the additions has not been made on the basis of any incriminating material and rather has been made on the basis of entries......
September 21, 2021 Case Laws Income Tax

Non-genuine creditors u/s 41(1) - proof of liability ceased to exist - Simply because, the assessee could not produce the confirmation from this party, the genuineness......
September 21, 2021 Case Laws Income Tax

Addition on protective addition - Application to Income tax Settlement Commission[ITSC] - the provisions of Section 245I does not give protection to the whole world with....
September 21, 2021 Case Laws Income Tax

Addition u/s 69C - unexplained expenditure - Since the assessee purchased the stamp and made the payment through RTGS then there is no question of considering the same......
September 21, 2021 Case Laws Income Tax

Computation of assessee income - GP estimation - For applying section 44 AF, it is clear that the total turnover of the assessee must be less than 40 lakhs of rupees. In....
September 21, 2021 Case Laws Income Tax

Revision u/s 254 - NP estimation on turnover - Bogus bills for purchase of diamonds - it is nothing, but a bogus claim of expenditure recorded in the books of accounts......
September 21, 2021 Case Laws Service Tax

Sabka Vikas (Legacy Dispute Resolution) Scheme 2019 - petitioner was orally informed that the applicability of scheme has been rejected as the Deputy Commissioner till......
September 21, 2021 Case Laws Service Tax

Claim of exemption from service tax - services provided to the US Embassy - In the present case, the appellant was able to correlate the invoices with the undertakings......
September 20, 2021 Case Laws Income Tax

Interest u/s 234B - Shortfall in payment of advance tax - TDS was not deducted on the income received by the payer - prior to the financial year 2012-13, the amount of......
September 20, 2021 Case Laws Income Tax

Sales tax set off as deduction u/s 43B - whether the set off or adjustment amounts to deemed payment? - When the assessee purchases raw materials, it is liable to pay......
September 20, 2021 Case Laws GST

Maintainability of petition - instead of preferring an appeal, the petitioner has chosen to file the present writ petition - Section 31 of the Tamil Nadu Goods and......
September 20, 2021 Case Laws GST

Seeking grant of Bail - involvement in evasion of taxes and Cess - As per the materials on record, there is no indication that the petitioner, if granted bail, is likely....
September 20, 2021 Case Laws Customs

Amendment of Bill of Entry - seeking amendment in GSTIN and the address in the BOE - The petitioners had prayed for amendment of documents only, which is squarely......
September 20, 2021 Case Laws Central Excise

Seeking to Issuance of directions to re-dispose the application for settlement filed by the petitioner - transparency in the matter of conducting an investigation by the....
September 20, 2021 Case Laws Income Tax

Long term capital asset as per Section 2(42A) - period of holding - Memorandum explaining the provision in the Finance Bill - after taking into consideration that the......
September 20, 2021 Case Laws GST

Validity of SCN - allegation against the officer of the Department - It is deemed proper to dispose of the petition with a direction to the competent authority to......
September 20, 2021 Case Laws Indian Laws

Dishonor of Cheque - discharge of legally enforceable debt or not - Admittedly, the accused is neither a friend nor relative of the complainant. Hence, the financial......
September 20, 2021 Case Laws Service Tax

Levy of Service Tax - foreign remittances - market research and exploration executed outside India - Though market research and exploration have not been specifically......
September 20, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - If there are no materials on record on the basis of which it can be said that the Commissioner acting in a reasonable manner could have come to....
September 20, 2021 Case Laws Central Excise

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”......
September 20, 2021 Case Laws Income Tax

TDS u/s 195 - royalty payments or not - Consideration for advertisement is paid to the overseas bank account of Non-resident - the payments made by the assessee the......
September 20, 2021 Case Laws Income Tax

Depreciation on apple ipad - at the general rate of 15% OR 60% - whether the iPad falls in the definition of computer or mobile phone? - in case the assessee wishes to......
September 18, 2021 Case Laws GST

Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - order of attachment....
September 18, 2021 Case Laws GST

Recovery of amount from the petitioner's Bank Account, after attachment - Undisputedly, the information was not uploaded on the GST Portal (Form DRC 01 and DRC 01A) and.....
September 18, 2021 Case Laws GST

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of......
September 18, 2021 Case Laws GST

Benefit of transitional credit - time limit for taking the input tax credit - Validity of retrospective amendment - the amendment does not affect the right of the......
September 18, 2021 Case Laws Income Tax

Revision u/s 264 - Residential Status of Individual - how many days petitioner stayed on foreign soil - treating the assessee/petitioner as “Resident” for having stayed.....
September 18, 2021 Case Laws Income Tax

LTCG - Deduction u/s 54F - Purchase of farmhouse - There is no finding by the learned assessing officer that assessee has purchased excessive land which would be used as....
September 18, 2021 Case Laws Income Tax

Rectification of mistake u/s 154 - Wrong computation of interest u/s 234D - assessee contended that there could not have been any levy of interest u/s 234D when refund......
September 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - clandestine clearance/ suppressed sale - Excise Department though alleged huge clandestine clearance of goods yet not an iota of......
September 18, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessee challenging notice for want of jurisdiction - the competent authorities to accord the approval as per Section 151 of the Act......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

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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

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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