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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2301 to 2350 of 6921 Records

1 ....43 44 45 464748 49 50 51........ 139

September 8, 2021 Case Laws Customs

Refund claim - principles of unjust enrichment - duty of customs was paid @7.5% instead of 5% provisionally - the same has to be returned to the assessee once his books.....
September 8, 2021 Case Laws VAT and Sales Tax

Power of Tribunal to enhance the tax liability - The Tribunal is an independent adjudicatory authority having jurisdiction to determine the liability to pay tax. Under......
September 8, 2021 Case Laws VAT and Sales Tax

Refusal to reopen the Assessment Order - rejection of declarations in Form ‘C’ which were obtained by it in the year 2020 - time limitation - While deserving cases of......
September 7, 2021 Case Laws GST

When the GST liability would arise - Valuation - business of providing works contract and construction services - development of land - the levy is imposable on the date....
September 7, 2021 Case Laws GST

The services provided by the applicant under vocational training courses recognized by National Council for Vocational Training (NCVT) or State Council of Vocational......
September 7, 2021 Case Laws GST

Contempt of court - Right of Senior Intelligence Officer to arrest the assessee as against the directions of the Court - The Directorate has misread and misconstrued the....
September 7, 2021 Case Laws Income Tax

Exemption u/s 11 - Proof of charitable object u/s 2(15) - Rule of Consistency - AO ignored the cardinal principle of judicial discipline in not adhering to the orders......
September 7, 2021 Case Laws Income Tax

Depreciation on goodwill - amalgamation - acquisition of the deferred sales tax liabilities - MOU agreed to purchase the Assets consisting the Immovable properties - On.....
September 7, 2021 Case Laws Income Tax

Interest u/s 234B and 234C charged for default in payment of advance tax - assessee has submitted certificate from the Punjab National Bank that the cheques issued by......
September 7, 2021 Case Laws Income Tax

Exemption u/s 80-IC - Claim denied as no work was carried at the Baddi Unit - There is no concrete material on record which would suggest that the assessee’s claim was......
September 7, 2021 Case Laws Direct Taxes

Benami Transactions - provisional attachment of property - validity of show cause notice - for all purposes, it is only the commencement of proceedings under the Act and....
September 7, 2021 Case Laws Customs

Classification of imported goods - chairs in disassembled form - There appears to be no doubt that the components of swivel seats/chairs proposed to imported are......
September 7, 2021 Case Laws Customs

Undervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to issue SCN - these appeals must fail as the show cause notice(s) in....
September 7, 2021 Case Laws Customs

Valuation of imported goods - Light Melting Scrap (LMS) - High Sea Sales - just acceptance by the importer of the enhanced value in import of some consignment, solely......
September 7, 2021 Case Laws Service Tax

Refund claim - tax liability discharged by the appellant twice - The verification report of the department itself is supporting the appellant’s contention that the same.....
September 7, 2021 Case Laws Central Excise

Levy of interest - Cenvat credit availed wrongly - In the Rule it is clearly provided that whether the credit is taken or utilized the interest will be chargeable. In......
September 7, 2021 Case Laws Central Excise

Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the......
September 7, 2021 Case Laws VAT and Sales Tax

Claim of damage (compensation) from the department for putting plaintiff (Assessee) into unnecessary litigation - Period of limitation - The appellant did have a case......
September 7, 2021 Case Laws Indian Laws

Legislative Power to make laws with respect to Multi-State Co-operative Societies - Power of Center versus Power of State - Application of the Doctrine of Severability -....
September 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - The objective satisfaction would be sufficient for the purpose of allowing the Assessing authority to proceed with.....
September 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - The appellant having enjoyed the benefit of the interim order passed by the Hon'ble Supreme Court on 08.12.2016,....
September 7, 2021 Case Laws Income Tax

Faceless assessment u/s 144B - Natural Justice Principles' [NJP] - SCN issued calling upon writ petitioner-assessee's response by 59 minutes post 23.00 hours on......
September 7, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Case of the petitioner is not falling within the proviso Clause (c) of explanation 2 to Section 147 of the Income Tax Act and the......
September 7, 2021 Case Laws Income Tax

Exemption u/s 10(38) - no material on record to establish the genuineness of the purchase of shares - penny stock purchases - Role of the assessee in promoting a......
September 6, 2021 Case Laws GST

Pre-deposit before filing af appeal - It is contended that, the entire tax liability has been deducted from the cash ledger, thereby the requirement of 10% of......
September 6, 2021 Case Laws GST

Seeking grant of bail - huge loss of GST, sale tax etc. - This Court is of the opinion that if the liberty of bail is granted to the accused at the present stage of......
September 6, 2021 Case Laws Customs

Import for Mega Power Project under exemption scheme - Auto Renewal of Security deposited as Fixed Deposit - This Court is of an opinion that Auto Renewal clause is a......
September 6, 2021 Case Laws Customs

Revocation of Customs Broker License - Proceedings for revocation of license contemplated under regulations 14 and 17 are independent of the proceedings for suspension......
September 6, 2021 Case Laws VAT and Sales Tax

Whether the re-assessment proceedings initiated against the petitioner are barred by limitation? - The amendment made to Section 40 of the Act, cannot be construed so as....
September 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - It is sufficient if any one of the conditions stipulated in Proviso clause to Section 147 is satisfied for reopening of assessment. -......
September 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - When the assessment is sought to be reopened after the expiry of period of four years from the end of the relevant year, the proviso to....
September 6, 2021 Case Laws Income Tax

Deduction u/s 10B - ‘manufacture’ defined u/s.2(29BA) - whether sculpturing and carving of dimensional block of granites and monument amounted to manufacture ? - Held Yes - HC
September 6, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Had the Assessing Officer perused the letter of the Assessing Officer dated 26.07.2005, wherein, the details were sought for with......
September 6, 2021 Case Laws Income Tax

Nature of expenditure - Expenditure incurred by the assessee towards repairs and renovation of the premises to house the branch - if the expenditure incurred by the......
September 6, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - when the assessee has explained the entries with necessary evidences and said explanation is not found to be false, then merely for the reason......
September 6, 2021 Case Laws Income Tax

Rectification u/s 154 - Exemption u/s 11 - accumulation of income for charitable purpose - mistake apparent from the record - whether accumulation at 15% has to be......
September 6, 2021 Case Laws Income Tax

Revenue or capital receipt - The HC has held that, Excise duty refund, Interest subsidy and Insurance subsidy received with the object of creating avenues for perpetual.....
September 6, 2021 Case Laws Income Tax

Ad-hoc disallowance of various expenses on the ground that said expenses incurred in cash and not further, supported by necessary bills and vouchers - once the Assessing....
September 6, 2021 Case Laws Income Tax

Exemption u/s 10(23C) (vi) - rejection of the application u/s 12AA - allegation of paying interest on unsecured loan to specified persons at higher rate - Whether paying....
September 6, 2021 Case Laws Income Tax

Income from pension fund u/s 10(23AAB) - CIT(A) admitted the fresh claim - Claim of exemption when the income is taxable u/s 44 - If the assessee failed to revise its......
September 6, 2021 Case Laws Income Tax

Deduction u/s. 80IA(4)(iii) - interest income received - Income derived from - In the present case, the immediate source of interest income was the fixed deposits kept......
September 6, 2021 Case Laws Income Tax

Capital gain/ loss on sale of property - unregistered sale agreement - whether it constitute valid transfer under section 53A of Transfer of Property Act - There is no......
September 6, 2021 Case Laws Income Tax

Deduction u/s. 35(1)(ii) being 175% debited towards donation - He has not brought on record a specific evidence wherein donee has deposed that donations received from......
September 6, 2021 Case Laws Income Tax

Addition solely on the basis of statement of official of assessee as recorded during the survey action - The AO has not investigated the issue and only insisted on the......
September 4, 2021 Case Laws Income Tax

Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future......
September 4, 2021 Case Laws Income Tax

Additional interest envisaged u/s 244A(1A) on refund - fresh assessment or not - if the orders to be given effect to are to be made by following the principles already......
September 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of reasons to believe - non disposing of objections - Change of opinion - As held by the Supreme Court, it is not for the......
September 4, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Individual identity of Section 148 as prevailing prior to amendment - applicability of the newly inserted provisions of Section 148A......
September 4, 2021 Case Laws Income Tax

Excess stock of Gold and Silver Jewellery as found during the course of survey proceedings - Additions based on admission in the Statement by the appellant - CIT(A) set.....
September 4, 2021 Case Laws Income Tax

Addition on account of difference of the gross receipts shown in the 26AS in comparison to the ITR - Once the assessee has disputed the said amount pertaining to any of.....

1 ....43 44 45 464748 49 50 51........ 139

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...