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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2201 to 2250 of 6921 Records

1 ....41 42 43 444546 47 48 49........ 139

September 15, 2021 Case Laws Central Excise

Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding......
September 15, 2021 Case Laws Central Excise

Refund claim for unutilised cenvat credit - appellant took re-credit of the rejected amount of refund - the subordinate legislation is effective or in force till the......
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - Vires of Rule 89(5) vis-à-vis Section 54(3) of the CGST Act - While we are alive to the anomalies of the formula, an anomaly....
September 14, 2021 Case Laws GST

Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) - While the CGST Act defines the expression ‘input’ in Section 2(59) by bracketing it......
September 14, 2021 Case Laws GST

Refund of the entire amount on deposit made by the petitioner/assessee - In a case such as this where the refund claim has arisen solely on the strength of the appeal......
September 14, 2021 Case Laws GST

Provisional attachment of property - no proceedings under sections 62/63/64/67/73/74 of the Act were pending - Proceedings initiated against an entity different from the....
September 14, 2021 Case Laws Income Tax

Unexplained cash deposits in bank account u/s 69A - time gap between withdrawal and deposits - mere time gap between withdrawals and deposits cannot be a sole basis for.....
September 14, 2021 Case Laws Income Tax

Levy interest u/s 234E - interest levied prior to amendment w.e.f. 1.6.2015 - diversified views - CIT(A) himself says, that the issue is debatable then the same takes......
September 14, 2021 Case Laws Income Tax

Addition u/s 69 - The entire purchase of fixed assets has already been recorded by the assessee in its books of accounts. The source for making payments for such......
September 14, 2021 Case Laws Income Tax

Deduction u/s 80IA - cargo handling contract entered into with BIAL by assessee - As rightly been concluded by the Appellate Authority that the assessee is engaged in......
September 14, 2021 Case Laws Income Tax

Addition u/s. 36(1)(iii) r.w.s. 37 - interest-free loan to subsidiary in Malaysia out of borrowed funds - the CIT(Appeals) rightly held that the assessee company and......
September 14, 2021 Case Laws Income Tax

Addition on account of interest u/s. 244A - Admittedly, the interest on income tax refund for the assessment year 2012-13 was received by the appellant society during......
September 14, 2021 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - assessment framed u/s 143(3) - amount being inheritance from his father by way of will - Burden to prove - where the assessee has......
September 14, 2021 Case Laws Income Tax

Payment of expenses in Cash over the specified limit - The primary object of enacting Section 40A(3) of the Act was two folds. Firstly, putting a check on treating......
September 14, 2021 Case Laws Customs

Condonation of delay in filing application - delay on the ground that the impugned order was not served - Even otherwise, it is evident from the said application that......
September 14, 2021 Case Laws Customs

Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed.....
September 14, 2021 Case Laws Service Tax

Invocation of Extended Period - Utilisation of ineligible credit - in view of the fact that the issue as to whether credit could be taken or not was ultimately resolved.....
September 14, 2021 Case Laws Central Excise

Levy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - Even though the extended period was not invokable in the facts of the present case. The appellant have......
September 14, 2021 Case Laws VAT and Sales Tax

Recovery of Tax dues - First charge - Section 77 of the U.P. VAT Act - Overriding effect of IBC - Sovereign power of the State to enable the State - Most of the demands.....
September 13, 2021 Case Laws GST

Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of......
September 13, 2021 Case Laws GST

Purchase Scrap/Used vehicles from Unregistered Dealers by Composition dealer - Reverse Charge Mechanism - Composition Dealer purchasing Scrap/Used vehicles from the......
September 13, 2021 Case Laws GST

Classification of services - composite supply of works contract service - construction of fish market for the Panchayat(Road and Building) Division, Valsad District......
September 13, 2021 Case Laws GST

Classification of goods - Paratha - various varieties of Paratha produced - the subject products are not only different from the said khakhra, plain chapatti or roti,......
September 13, 2021 Case Laws GST

Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of......
September 13, 2021 Case Laws GST

Fraudulent Input Tax Credit (ITC) - Seeking quashing of entire criminal proceedings of the complaint - sanction order has been issued by a competent authority or not -......
September 13, 2021 Case Laws GST

Principles of natural justice - Admittedly summons were issued to the petitioner under Section 70 of the G.S.T Act, 2017 on 12.02.2021 and enquiry was conducted and......
September 13, 2021 Case Laws GST

Grant of anticipatory bail - availment and utilization of inadmissible Input Tax Credit - availment of fraudulent export benefits - Fake firm - dummy proprietor - The......
September 13, 2021 Case Laws Income Tax

Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free....
September 13, 2021 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - while recording the reasons, the AO has considered the relevant facts like issue of stock in trade, the way in which the......
September 13, 2021 Case Laws Income Tax

Proceeding of Criminal Case u/s 276CC of the Income Tax Act - Proof of willful default in filing the return - As the applicant has filed the income tax return in time as....
September 13, 2021 Case Laws Income Tax

Interest levied u/s 234D - Interest levied in the regular assessment or re-assessment - the assessment framed under Section 143(3) read with Section 147 dated......
September 13, 2021 Case Laws Income Tax

Correct head of Income - income towards Mall Operating Revenue - taxable under the head Income from House Property or Income from Business and Profession - principle of.....
September 13, 2021 Case Laws Income Tax

Best judgement assessment u/s. 144 r.w.s.147 - additions towards unaccounted professional charges received from Hospitals in cash - Assessing Officer has erred in making....
September 13, 2021 Case Laws Income Tax

Amount outstanding from the trade debtors - non-charging of interest on the debtors - Assessee had not received any interest then we fail to understand as to how the......
September 13, 2021 Case Laws Income Tax

Undisclosed turnover - Estimation of income - The presumptions u/s. 292C are rebuttable presumptions and they do not lead to conclusive evidence. The assessee has right.....
September 13, 2021 Case Laws Income Tax

Addition u/s 68 - bogus share application money and premium received by the assessee-company - sham transactions - Onus to prove - Here in this case, the investee......
September 13, 2021 Case Laws Customs

Clearance of goods as stock transfers for self-consumption - transfer from a unit located in Free Trade Warehousing Zone to Domestic tariff Area unit - The writ......
September 13, 2021 Case Laws Service Tax

Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra......
September 13, 2021 Case Laws Service Tax

CENVAT Credit - input services - The denial of credit merely for want of description of service or classification thereof, which are primarily intended for statistical......
September 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - threat and coercion - Though it is the case of the petitioner that the said memo of compromise has been obtained......
September 11, 2021 Case Laws Central Excise

Rejection of declaration by the petitioner on SVLDRS-1 - scope of the term 'quantified' - The reasoning given by the Designated Committee in the impugned order runs......
September 11, 2021 Case Laws Companies Law

Entrustment of Investigation under the Companies Act by Serious Fraud Investigation Office - liability for penal prosecution under the TNPID Act - TNPID Act is not......
September 11, 2021 Case Laws GST

Revocation of cancellation of registration of the petitioner - The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not....
September 11, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained cash credit - penny stock purchases - AO was aware of the fact that the script of Shreenath was allegedly a penny stock......
September 11, 2021 Case Laws Service Tax

Exempt services or not - educational institutions or not - whether the services rendered by the petitioner university by granting affiliation and its allied activities......
September 11, 2021 Case Laws Income Tax

Faceless Assessment Scheme as stipulated in Section 144B - Since in the present case no hearing had been granted before passing the impugned assessment order, there is a....
September 11, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - - in the present appeals, the assessment orders have already been cancelled – meaning thereby it has extinguished, and therefore, no subsequent....
September 11, 2021 Case Laws Income Tax

Exemption u/s 11 - Denial of registration u/s 12AA - charitable activity u/s 2(15) - charging certain fees to recoup its cost - There are enough safeguards provided in......
September 11, 2021 Case Laws Income Tax

Initiation of penalty proceeding u/s 271(1)(c) - ndisclosed income as referred under sub-Section 1 of Section 271AAA - Impugned penalty proceeding has been initiated and....
September 11, 2021 Case Laws Service Tax

Refund of Service Tax - electrical works contract - the exemption is accorded to activities in connection with ‘civil structure’ or ‘original structure’ and not......

1 ....41 42 43 444546 47 48 49........ 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