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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2151 to 2200 of 6921 Records

1 ....40 41 42 434445 46 47 48........ 139

September 18, 2021 Case Laws Income Tax

TDS u/s 194IA - payment for land advance - non-deduction of TDS in violation of Section 40(a)(ia) - the provisions of Section 40(a)(ia) are applicable only to the......
September 18, 2021 Case Laws Customs

Levy of penalty u/s 114AA of Customs Act - illegal export of red sanders out of India - misuse of Import Export Code (IEC) - the Revenue has failed to establish the mala....
September 18, 2021 Case Laws Companies Law

Prosecution proceedings - NBFC or not - Inadvertent/typographical error in recording of minutes - it was erroneously recorded in item no. 12 of the minutes that the......
September 18, 2021 Case Laws Companies Law

Application for deregistration as NBFC and registration as a CIC - Typographical/inadvertent error in recording of minutes rectified subsequently can under no stretch of....
September 18, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors or home buyers - possession of flats were offered by the Corporate Debtor - NCLT rejected the application - - The records showed....
September 18, 2021 Case Laws Service Tax

Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no......
September 18, 2021 Case Laws VAT and Sales Tax

Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the.....
September 17, 2021 News GST

GST Council Meetings and Decisions.
September 17, 2021 News Indian Laws

Media Conference - Finance Minister Nirmala Sitharaman on Friday chaired the 45th meeting of the Goods and Service Tax (GST) Council in Lucknow - News
September 17, 2021 Case Laws GST

Seeking permission for submission of revised FORM GST-TRAN-1 return electronically - permission to petitioner to tender the revised FORM GST TRAN-1 form manually to the.....
September 17, 2021 Case Laws Income Tax

Initiation of proceedings under Section 153A - CIT(A) deleted the additions - ITAT confirmed the order of CIT(A) - The relief granted to the assessee is on facts and on.....
September 17, 2021 Case Laws Income Tax

Revision u/s 263 - non-invoking the provision of S.56(2)(vii)(b) by AO - There was a valid and lawful agreement entered by the parties long back in A.Y. 2010-11 only,......
September 17, 2021 Case Laws Income Tax

Disallowance u/s 40 A (7) - disallowance on account of gratuity has been made by the Central processing unit - There is a inconsistency in filing of the return of income....
September 17, 2021 Case Laws Income Tax

Claim of deduction (expenditure) on account of Premium payable on redemption of debentures - Following the decisin of SC wherein it was held that, "the liability to pay.....
September 17, 2021 Case Laws Income Tax

Additions u/s 56(2)(viib) - it is not denied that the assessee adopted clause (b) of Rule 11UA(2) of the Rules and accordingly obtained a Valuation Report from a......
September 17, 2021 Case Laws Customs

Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that......
September 17, 2021 Case Laws Customs

Revocation of the CHA license - There are no hesitation to hold that the charges levelled against the appellant under CHALR, 2004 cannot sustain when the acts /......
September 17, 2021 Case Laws Service Tax

Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The......
September 17, 2021 Case Laws Central Excise

Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit......
September 16, 2021 Case Laws GST

Consultation with the noticee before issue of SCN - Non-compliance with the requirements - the show cause notice need not be set aside, but directions will have to be......
September 16, 2021 Case Laws GST

Seeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - Admittedly, the petitioner himself applied under Section.....
September 16, 2021 Case Laws GST

Challenge to vires of several sections of the GST Act including Section 50 and order demanding interest under Section 50 for the period July, 2017 to March, 2018 -......
September 16, 2021 Case Laws GST

Jurisdiction of Summons issued by the respondent - search and seizure - The scope of Section 6(2)(b) and Section 70 is different and distinct, as the former deals with......
September 16, 2021 Case Laws Income Tax

Depreciable asset forming part of the block of assets - restarting of business after a time gap - instead of selling the building, if the assessee started using the......
September 16, 2021 Case Laws Income Tax

Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any......
September 16, 2021 Case Laws Income Tax

Withdrawal of benefit granted to Petitioner under the DTVSV Scheme - considering that Form 3 had already been issued, on the declarations and undertaking filed by......
September 16, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference in value in respect of the subject properties - there cannot be two different fair market value in respect of the very same......
September 16, 2021 Case Laws Income Tax

Revision u/s 263 - non reference to TPO - cases as selected for scrutiny on non transfer pricing risk parameters - The necessary enquiries and examination as reasonably.....
September 16, 2021 Case Laws Income Tax

Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been......
September 16, 2021 Case Laws Customs

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - There are no reason to interfere with the CESTAT wheerin it was held that, the......
September 16, 2021 Case Laws Customs

Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant....
September 16, 2021 Case Laws FEMA

Extension of tenure of Director of Enforcement - Though we have upheld the power of the Union of India to extend the tenure of Director of Enforcement beyond the period.....
September 16, 2021 Case Laws Central Excise

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the......
September 16, 2021 Case Laws Indian Laws

Power of Court to entertain an application u/s 9(1) of the Arbitration and Conciliation Act, 1996 - On a combined reading of Section 9 with Section 17 of the Arbitration....
September 16, 2021 Case Laws Indian Laws

Dishonor of Cheque - cheating versus breach of contract - This court is not unmindful to note that there remains fine line of distinction between breach of contract and.....
September 15, 2021 Case Laws GST

Classification of supply - contract with M/s BMRCL for supply of 150 numbers of Standard Gauge Intermediate Cars which are to be integrated into the existing 3-car......
September 15, 2021 Case Laws GST

Permission to implead Goods and Services Tax Network through his competent authority - At present, there is no material to accept the submissions of learned Standing......
September 15, 2021 Case Laws GST

Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the......
September 15, 2021 Case Laws GST

Grant of anticipatory bail - Circular Trading/Transactions without any supply of goods or services - entire case is based on documentary evidence for which custodial......
September 15, 2021 Case Laws Income Tax

Revision Petition filed u/s 264 of the order passed by AO u/s 270AA(4) - The provision does not provide for any bar or prohibition against the assessee challenging an......
September 15, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of.....
September 15, 2021 Case Laws Income Tax

Criminal prosecution for non payment of demanded amount - As pointed out that the petitioner has paid the penalty amount, immediately after receipt of the show cause......
September 15, 2021 Case Laws Income Tax

Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident....
September 15, 2021 Case Laws Income Tax

Nature of income - Award received as settlement through an arbitration award - Amount received for withdrawal of cases against the erstwhile partners and partnership......
September 15, 2021 Case Laws Income Tax

Disallowance u/s. 40(a)(ia) - assessee has paid interest to various Non Banking Financial Companies without deducting tax at source - the assessee has obtained......
September 15, 2021 Case Laws Income Tax

TP Adjustment - payment of royalty - comparison in order to determine if the ALP cannot be done by comparing the prices charged to by A.E. which is controlled......
September 15, 2021 Case Laws Customs

Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the......
September 15, 2021 Case Laws Companies Law

Investigation into affairs of Company by Serious Fraud Investigation Office - freezing and disgorgement of assets of 157 companies - retrospective effect of penal......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Withdrawal of Resolution Plan - resolution plan was approved by Committee of Creditors - the existing insolvency framework in India provides no scope for effecting......
September 15, 2021 Case Laws Insolvency and Bankruptcy

Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been....

1 ....40 41 42 434445 46 47 48........ 139

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

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