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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2351 to 2400 of 6921 Records

1 ....44 45 46 474849 50 51 52........ 139

September 4, 2021 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between the sale consideration declared by the assessee and the stamp duty value - since the difference between the sale......
September 4, 2021 Case Laws Customs

Classification of goods - Alexa voice remote - the contention of the applicant that Alexa voice remote (3rd Gen) does not merit classification as radio remote control......
September 4, 2021 Case Laws Customs

Classification of goods - Preparation of Essential Oils intended to be imported in retail packs for distribution & marketing in India through General Provision Stores......
September 4, 2021 Case Laws Customs

Suspension of Customs Broker Licence - prolonged suspension of license - This Court is of the considered opinion that interim suspension cannot be allowed to continue......
September 4, 2021 Case Laws Customs

Levy of penalty on Customs Broker u/r 18 of the CBLR, 2013 - allegation is on the ground that authorization / KYC documents was obtained from middleman instead of......
September 4, 2021 Case Laws Customs

Confiscation of imported goods - multi-functional printers - Hazardous & Other Wastes material - Even if it is ignored that CRO 2012 was issued beyond the scope of the......
September 4, 2021 Case Laws Central Excise

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid....
September 4, 2021 Case Laws VAT and Sales Tax

Reopening of concluded assessments - Under Rule 26-A of the OST Rules, a registered dealer is expected to preserve books of account and other documents including bills,.....
September 3, 2021 Case Laws GST

Liability to pay tax / GST - Validity of Rulings of AAR and AAAR - educational institution or not - The contention of the petitioner, as seen from both the orders......
September 3, 2021 Case Laws GST

Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign.....
September 3, 2021 Case Laws GST

Seeking grant of Bail - availment of irregular credit -The allegations against the accused are serious and investigation is still underway. If accused is released at......
September 3, 2021 Case Laws GST

Seeking grant of Regular Bail - GST Evasion - taking note of the nature of accusations and severity of the offences alleged ( economic offences ), and that investigation....
September 3, 2021 Case Laws Income Tax

Exemption u/s.11 - salary paid to the trustees - undue benefit - Basis adopted by the Revenue authorities for quantifying the undue benefit given to the aforesaid......
September 3, 2021 Case Laws Income Tax

TP Adjustment - non granting of adjustment on import duty - as necessary consumption of the material is only booked in the profit and loss account for which the......
September 3, 2021 Case Laws Income Tax

Disallowance of deduction u/s 80IB(11A) - On perusal of tax audit report, the nature of the business activity of the assessee has been shown as cold storage services and....
September 3, 2021 Case Laws Income Tax

Nature of receipt - revenue or capital receipt - sales tax paid is received as a grant from the State Govt - As the subsidy received by the assessee in the form of......
September 3, 2021 Case Laws Income Tax

Revision u/s 263 by CIT - Allowability of claim of deduction u/s. 80IB(10) - In case Revenue authorities are not satisfied with the contents of the completion......
September 3, 2021 Case Laws Customs

Import of the vessel ‘Jag Arnav’, retrospectively amenable to customs duty or not - Levy of duty w.e.f. Retrospective effect - This Court concludes that in the present......
September 3, 2021 Case Laws Customs

Mis-classification and misdeclaration of imported goods - The test of one particular consignment cannot be used to override the test conducted in respect of past......
September 3, 2021 Case Laws Customs

Mis-classification and misdeclaration of imported goods - goods declared as Lime Mortar(Slaked lime) but goods were found to be in form of ash type powder - The quick......
September 3, 2021 Case Laws Central Excise

SVLDRS - simultaneou adjudication of SCN proceedings - In absence of any statutory risk to the adjudication proceedings being hit by any rule of limitation, those......
September 3, 2021 Case Laws Central Excise

Valuation - disallowance of deduction from assessable value - deduction on interest on receivables and collection charges on the delay in payment for each invoice - In......
September 3, 2021 Case Laws Indian Laws

Dishonor of Cheque - The accused account is at Vijaya Bank and the accused Bank has given endorsement of memo directly to the Manager of the complainant's Bank i.e.,......
September 3, 2021 Case Laws Indian Laws

Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint....
September 3, 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 3, 2021 Case Laws Income Tax

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - Learned Single Judge ought not to have set aside the common order passed by the......
September 3, 2021 Case Laws Income Tax

Computation of Capital Gains - Accrual of receipt - Inclusion of amount (as part of sale consideration) retained in the Escrow Account for meeting liabilities and......
September 3, 2021 Case Laws Income Tax

Validity of order passed by the Income Tax Settlement Commission [ITSC] u/s 245D(4) - proof of procedural error committed by the ITSC or any error with regard to the......
September 3, 2021 Case Laws Income Tax

Deduction u/s 54 - Proportionate deduction - Denial of deduction as capital gains arising out of sale of original asset was not deposited in the Capital Gain Deposit......
September 2, 2021 Case Laws Income Tax

Applicability of the DTVSV Act - Eligibility or otherwise of the petitioner to avail benefit under the scheme - If time to file objections has not yet expired, the......
September 2, 2021 Case Laws Income Tax

Short Term Capital Gain arising out of transfer of equity shares - FCCBs/GDRs which were subsequently converted to equity shares - cost of acquisition of underlying......
September 2, 2021 Case Laws Customs

Classification of imported goods - consignment of gold pendants weighing 5 kgs - Since, the goods imported by the petitioner are classifiable under Exim code 711319, the....
September 2, 2021 Case Laws Customs

Cancellation of redemption certificate - validity of SCN - power of review - The contentions raised that the redemption certificate is final order, which can be reviewed....
September 2, 2021 Case Laws Customs

Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of.....
September 2, 2021 Case Laws Insolvency and Bankruptcy

Recovery of dues from PSU - Seeking directions for payment of the dues of the company which was deposited as security deposit, along with interest - The question as to......
September 2, 2021 Case Laws Insolvency and Bankruptcy

Constitutional validity of some of the provisions of the IBC - Government companies to be equated with State or not - It is not an arm of the State. It is usually......
September 2, 2021 Case Laws Insolvency and Bankruptcy

NCLAT proceedings - Requirements from the parties before the NCLAT to file brief written submissions and copies of the judgments - even assuming that there was no......
September 2, 2021 Case Laws Insolvency and Bankruptcy

Appointment of RP - we are not accepting the fear expressed by the Appellant that how could the Resolution Professional appointed by the Creditor itself if appointed by.....
September 2, 2021 Case Laws Service Tax

Valuation - reverse charge mechanism - inclusion of tax deducted at source (TDS) in assessable value for determining the taxable value - when the TDS amount has been......
September 2, 2021 Case Laws Central Excise

Valuation - Scope of the SCN - Since the entire foundation of the show cause notice is based on the wrong notion that the washery is a “related person” of the appellant,....
September 2, 2021 Case Laws Central Excise

Classification of goods - chelated micronutrient mixtures - Chelated Zinc at 12% EDTA - Chelated Iron as 12% Fe EDTA - MNM Chelated - there is nothing forthcoming on......
September 2, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - HC has quashed the entire criminal proceedings - the High Court has grossly erred in quashing the criminal proceedings by......
September 2, 2021 Case Laws Income Tax

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable......
September 2, 2021 Case Laws Income Tax

Addition u/s 40A(2)(b) - purchase of the lands from the Directors at excessive rate - These decisions are all commercial decisions, which have to be taken by the......
September 2, 2021 Case Laws Income Tax

ESOP expenses - non deduction of tds on discount given- assessee has vested ESOP rights to certain employees - there will be time different between “vesting of option”......
September 2, 2021 Case Laws Income Tax

Interest levied by Revenue u/s 234A and 234B - adjustment of cash seized with the tax-liability determined on assessment - the assessee cannot blame Revenue for its own.....
September 2, 2021 Case Laws Income Tax

CIT(A) power to take up this issue as not born out of the assessment order - Transfer expenses disallowance - the AO has accepted the transfer expenses which was not a......
September 1, 2021 Case Laws Income Tax

Addition u/s 68 - unexplained share capital receipts - Onus to prove -Addition u/s 68 - unexplained share capital receipts - Onus to prove - SC dismissed the SLP against....
September 1, 2021 Case Laws VAT and Sales Tax

Validity of SCN issued by competent authority under Rule 58 - HC quashed the order on the ground that it was not in conformity with the provisions of Jharkhand Value......
September 1, 2021 Case Laws GST

Blocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer authorised by him under Rule 86A - The power under Rule 86A of the......

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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...

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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.

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

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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 ...