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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2251 to 2300 of 6921 Records

1 ....42 43 44 454647 48 49 50........ 139

September 11, 2021 Case Laws Income Tax

Mode and manner of set off of loss - loss from one head set off against other head of income - business loss should be first set off against income from house property......
September 11, 2021 Case Laws Income Tax

Revision u/s 263 - deduction u/s 54 - capital gains/ loss - During the assessment proceedings as well as revision proceeding the assessee had submitted the documentary......
September 11, 2021 Case Laws Income Tax

Deduction u/s.54F - Assessee holding more than one property - joint ownership - AO Assessee has relinquished his rights on the two flats - it can be safely concluded......
September 11, 2021 Case Laws Income Tax

Additions u/s 28(iv) - Business perquisite - ECB loan as received from the holding company by the assessee in convertible foreign exchange for the purpose of acquiring......
September 11, 2021 Case Laws Income Tax

Addition u/s 68 - share application money/share capital and share premium as unexplained - The onus was on revenue to dislodge assessee’s documentary evidences and rebut....
September 11, 2021 Case Laws Service Tax

Levy of service tax - Clearing and Forwarding Agency Service - The profits gained by the appellant by buying space on ships at lower price and selling at a higher price.....
September 10, 2021 Case Laws GST

Supply of goods or services - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and......
September 10, 2021 Case Laws GST

Classification of services - The proposed supply as per the Tender for housekeeping, Security Services and Assistance in Electrical, Plumbing, laundering, Cooking,......
September 10, 2021 Case Laws GST

Maintainability of petition - no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it....
September 10, 2021 Case Laws Income Tax

Validity of order of Income Tax Settlement Commission [ITSC] - deemed dividend under Section 2(22)(e) - The Revenue need not have any apprehension over the income, which....
September 10, 2021 Case Laws Central Excise

Area based exemption - Expansion / enhancement of manufacturing capacity - The Tribunal committed no error in coming to the conclusion that the addition of two sheds to.....
September 10, 2021 Case Laws GST

Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the......
September 10, 2021 Case Laws Income Tax

Addition u/s 68 - Unexplained share application money - onus to prove - In the case on hand, the assessee miserably failed to discharge the primary onus cast upon them -....
September 10, 2021 Case Laws Income Tax

Excess depreciation - cost of development of infrastructure facility of roads/highways - Action of the Ld. AO in applying the circular retrospectively is not in order.......
September 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no gainsaying that the Courts declare the law and do not legislate. With the advent of Engineering Analysis (SC) (supra), the.....
September 10, 2021 Case Laws Income Tax

Revision u/s 263 - deduction claim u/s 80IA and excess claim of depreciation - Case of assessee as selected for limited scrutiny - - revisional jurisdiction u/s 263......
September 10, 2021 Case Laws Income Tax

Addition u/s 69A r.w.s.115BBE - Since, the assessee has already explained the source as gifts and offered the same to tax u/s 56(2)(vii)(a), which was not being......
September 10, 2021 Case Laws Income Tax

Assessment against non-existing entity - Amalagamation - Regarding the participation in the proceedings as contended by the ld. DR, in our opinion, participation in the.....
September 10, 2021 Case Laws Service Tax

Demand of service tax on roaming charges - The appellant, as a licencee of the domestic telecommunication regulatory regime, is not conferred with empowerment to operate....
September 10, 2021 Case Laws Service Tax

Levy of service tax - commission earned by providing ‘corporate guarantee’ is taxable, as ‘business auxiliary service’ - It can be gauged from the narrative of the......
September 10, 2021 Case Laws Income Tax

Rectification u/s 154 - Period of limitation as per section 154(7) - In the present case, the order u/s. 143(3) was passed on 26/12/2011 and the financial year is FY......
September 10, 2021 Case Laws Income Tax

Alllowability of claim of arrears of salary - Ascertained or crystallized liability of the current year or not - AO is well within his jurisdiction to examine all such......
September 9, 2021 Case Laws GST

Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension.....
September 9, 2021 Case Laws GST

Confiscation of goods - wet tamarind - it is pleaded that the alleged show cause notice filed by the 1st respondent was prepared later after obtaining the signature and.....
September 9, 2021 Case Laws GST

Demand of GST - Difference in GSTR 3B return - Violation of principles of natural justice - the petitioner applied for necessary information relating to the bills raised....
September 9, 2021 Case Laws Income Tax

Penalty u/s 271D - taking and repaying back of loan in cash - Relief granted by the CIT(A) based on under Negotiable Instrument act, for guilty for dishonouring of......
September 9, 2021 Case Laws Income Tax

Revision u/s 263 - the issue was duly considered by Ld. AO after considering assessee’s detailed submissions. The view could not be said to be unsustainable view and it.....
September 9, 2021 Case Laws Income Tax

Penalty levied u/s 271AAB - conversion of survey action into search - detection of undisclosed income u/s 133A or u/s 132 - The objection of ld. CIT-DR for the revenue......
September 9, 2021 Case Laws Customs

Valuation for levy of CVD - re-labelling of the specified goods after import - As re-labelling of the specified goods would amount to manufacture after import, it is not....
September 9, 2021 Case Laws Customs

Levy of penalty on Customs Broker License - allegation is that appellant has not acted with due diligence and in turn, has violated Regulations 10(d) and 10(n) of the......
September 9, 2021 Case Laws Service Tax

Scope of SVLDRS scheme - Arrears category - when there is a specific exclusion provided under Section 125, all other categories are eligible to seek such declaration in.....
September 9, 2021 Case Laws Service Tax

Scope of taxability - Manpower recruitment or supply agency service - Having identified some of the ‘work orders’ to contain compensation on ‘man day’ basis, it was......
September 9, 2021 Case Laws Service Tax

Power of commissioner (appeals) to remand back the case - The order under challenge is not either of the one as is mentioned in sub clause (3) of Section 35A. It is......
September 9, 2021 Case Laws Central Excise

CENVAT Credit - input service - event management service - In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for.....
September 9, 2021 Case Laws VAT and Sales Tax

Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of.....
September 9, 2021 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - sales of certain equipment treated as hospital equipment or hospital furniture instead of treating them as medical equipment -......
September 8, 2021 Case Laws GST

Input tax credit - Belated filing of return by the supplier - The applicant is not entitled for input tax credit claimed by him on the invoices raised by the upplier......
September 8, 2021 Case Laws GST

Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only.....
September 8, 2021 Case Laws GST

Cancellation of registration of the writ petitioner - an opportunity of being heard not provided to assessee or provided on the date of public holyday - owing to the......
September 8, 2021 Case Laws GST

Refund of GST alongwith interest - interpretation and scope of mutual lease (rent) agreement -who has to bear the burden of GST - seeking direction to first respondent......
September 8, 2021 Case Laws Income Tax

Receipts from sale of carbon credit - No asset is generated in the course of business, but it is generated due to environmental concerns. It was also found that the......
September 8, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - The specific stand of the revenue is that the assessee who was a raising contractor engaged for extraction of iron ore by the lessee,......
September 8, 2021 Case Laws Income Tax

Disallowance of deprecation on Goodwill - assessee had entered into an Asset Purchase Agreement (“APA”) to acquire the Global Travel Service Centre (“GTSC”) as a going......
September 8, 2021 Case Laws Income Tax

Maintainability of appeal - low tax effect - Penalty - Since the levy of penalty by no means could be construed as an addition within the meaning of Para 10(e) of the......
September 8, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - new plea before the authorities below - In this case in hand, there is no such plea......
September 8, 2021 Case Laws Income Tax

Chargeability of capital gains on sale of land - nature of land sold - agricultural land - The development authority i. e. GUDA is a creation of statute. It cannot be......
September 8, 2021 Case Laws Income Tax

TP Adjustment - selection of MAM - RPM or TNMM or Profit Split method [PSM] - Assessee has came out with a contention that if the TNMM is to be applied, then its......
September 8, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of transport expenses - payment made in cash - Just because the payments were made in cash cannot be a basis to doubt the......
September 8, 2021 Case Laws Customs

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic......
September 8, 2021 Case Laws Customs

Seeking provisional release of goods - Black Pepper - Goods of Sri Lankan Origin - prohibited goods or not - As it is a drastic decision to be taken by the Foreign Trade....

1 ....42 43 44 454647 48 49 50........ 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