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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2401 to 2450 of 6921 Records

1 ....45 46 47 484950 51 52 53........ 139

September 1, 2021 Case Laws GST

Recovery of unpaid Central as well as GST and IGST from the petitioner with penalty - Even otherwise the impugned order cannot sustain. The Superintendent of Taxes has......
September 1, 2021 Case Laws GST

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed....
September 1, 2021 Case Laws VAT and Sales Tax

Grant of refund which was deducted from the petitioner’s bills in course of execution of a work contract - One cannot lose sight of the fact that the failure or......
September 1, 2021 Case Laws Income Tax

Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai......
September 1, 2021 Case Laws Income Tax

Validity of Settlement Commission order u/s 245D(4) - Proof of true and full disclosure of income - While this Court does not accept the contention of the petitioner......
September 1, 2021 Case Laws Indian Laws

Dishonor of cheque - Insufficient Funds - In the absence of company (society) arraigned as accused, a complaint against the petitioners was therefore not maintainable.......
September 1, 2021 Case Laws Income Tax

TDS u/s 194C - non deduction of TDS on lorry hire payments - addition u/s 40(a)(ia) - vehicles hired from the sub-contractors - Tribunal was right in dismissing the......
September 1, 2021 Case Laws GST

Recovery of Input Tax Credit - Revenue submitted that, it is not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it.....
September 1, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - forged signature or not - when accused is making allegation regarding forgery of his signature, he would not have kept......
September 1, 2021 Case Laws Central Excise

SSI Exemption - use of brand name of others - There is no ambiguity in the wordings of the Notification. Therefore, there are no reason for the appellants to entertain......
September 1, 2021 Case Laws Customs

Revocation of Customs Broker license - It is not possible to accept the contention advanced by learned counsel for the appellant that in view of the provisions of......
September 1, 2021 Case Laws Service Tax

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand.....
September 1, 2021 Case Laws Income Tax

TDS u/s 195 - Royalty u/s.9(1)(vi) - right to use software - overriding effect of DTAA - since the analysis of the EULA is necessary to come to a conclusion regarding......
September 1, 2021 Case Laws Income Tax

Deduction u/s 80IC - proof of manufacturing activities provided or not? - whether certain incriminating documents were seized during the course of search operation as......
September 1, 2021 Case Laws Income Tax

Taxability of amount of loan waived by the financial institution on account of one time settlement - income either u/s. 28(iv) or u/s. 41(1) - Taking support from the......
September 1, 2021 Case Laws Income Tax

Nature of expenditure - expenditure incurred on Research & Development - revenue or capital expenditure - The expression “related to business” is used in section......
September 1, 2021 Case Laws Income Tax

Disallowance u/s 40A(3) for making cash payments - proof of business expediency - Assessee has also explained that the milk was to be lifted daily and the payments were.....
September 1, 2021 Case Laws Income Tax

Capital gain computation - value determined by the stamp duty authorities in terms of Section 50C(1) - When assessee objected the value adopted or assessed by the stamp.....
September 1, 2021 Case Laws Income Tax

Payment towards membership fee and legal fund respectively to Federation of Indian Mineral Industries - this organization has been formed to safeguard the rights of mine....
September 1, 2021 Case Laws Income Tax

Royalty Benchmarking - assessee had adopted TNMM at the entity level in which process royalty payment is considered as closely linked transaction and part of operating......
September 1, 2021 Case Laws Income Tax

Deduction of Provision made towards long service benefit liability - Crystalization and Accrual of expenses - scientific basis for creating a provision - when the......
September 30, 2020 Case Laws GST

Levy of GST - taxable supply or not - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights.....
September 30, 2020 Case Laws GST

Input Tax Credit - lift installation charges paid to Fujitec - credit booked as Capital expenditure in their books without availing the depreciation on 18% GST charged......
September 30, 2020 Case Laws GST

Works Contract - Earth Work or not - construction of tunnel and its allied works - the Contract may be for something else- be it construction of building, tunnel, canal,....
September 30, 2020 Case Laws GST

The works contract service for the construction of those dwelling units in the RREP that are affordable residential apartments in terms of clause 4(xvi) of the Rate......
September 30, 2020 Case Laws GST

Detention of vehicle - E-way bill did not mention correct details - The proper Officer is requested to examine such defence of the petitioner and thereafter determine......
September 30, 2020 Case Laws Income Tax

Condonation of delay in filing the revised return - belated return u/s 139 (5) - No valid justification for the 4th respondent to have rejected the request of the......
September 30, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - the assessment order as well as the order passed by the CIT(A) are speaking orders. If the Tribunal comes to the conclusion that the......
September 30, 2020 Case Laws Income Tax

Eligibility for deduction u/s 80IB - housing projects - if the Crown seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is......
September 30, 2020 Case Laws Income Tax

Action against the Principal officer of the company - identifying a person who is in a position to prepare and submit a return on behalf of the Company. - the petitioner....
September 30, 2020 Case Laws Income Tax

Penalty u/s 271(1)(c) - While apparently surrendering all the income on its own by the Assessee ought not to have attracted penalty for concealment under Section......
September 30, 2020 Case Laws Income Tax

Validity of reopening of assessment - even if anything is not highlighted in the Audit Report, the Assessee has shown that this aspect viz., non-deduction of TDS on the.....
September 30, 2020 Case Laws Income Tax

Revision u/s 263 - Order of the AO in respect of unsecured loans, sundry creditors/liabilities and sundry debtors accepted by the AO is erroneous and prejudicial to the.....
September 30, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - it was the assessee which has actually provided all the details in respect of value of properties which were purchased from Financial......
September 30, 2020 Case Laws Customs

Seeking implementation of the order of CESTAT - Right of Revenue to file an appeal in the HC against the order of tribunal - The right of the petitioner to insist on the....
September 30, 2020 Case Laws Indian Laws

Dishonor of Cheque - In this case, the cheques were postdated to 10.12.2017. They became payable only from the dates endorsed therein. Even though the dates of......
September 29, 2020 Case Laws GST

Scope of Advance Ruling - GTA Services or not (SAC 996791) - sub-contractor - hiring out their transport vehicles - whether the order of AAR has imposed restrictions on.....
September 29, 2020 Case Laws GST

Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd.....
September 29, 2020 Case Laws Income Tax

Adjustment arising out of performance guarantee - The transaction is in the form of indemnity provided by the assessee - the contract which was awarded to its AE would......
September 29, 2020 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in......
September 29, 2020 Case Laws Income Tax

TP Adjustment - Determination of arm’s-length price - Law does not permit the TPO or DRP to determine the arm’s length price on estimation or adhoc basis. - Accordingly.....
September 29, 2020 Case Laws Income Tax

Late fees payable u/s 234E - Once, the AO has no power to levy any late filing fee for the return processed prior to 01.06.2015, then no such power can be exercised by......
September 29, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable or commercial activities - Fee charged and the quantum of income earned can be indicative of the fact that the person is carrying on the......
September 29, 2020 Case Laws Income Tax

Additions towards Unsecured loans and interest paid thereon u/s 68 & 69C - in respect of interest paid, TDS was deducted u/s 194A - in respect of payment of interest to.....
September 29, 2020 Case Laws Income Tax

Penalty u/s 272A(2)(k) r.w.s. 200(3) - failure on part of assessee to file quarterly returns of TDS in Form 24Q and 26Q for the years under consideration within the......
September 29, 2020 Case Laws Income Tax

Taxability of long term capital gain - Section 2(47)(v) of the Act clearly stipulates that transfer of the immovable property comes into effect when possession of the......
September 29, 2020 Case Laws Companies Law

Benefit of ‘LLP Settlement Scheme, 2020’ dated 04.03.2020 read with the subsequent modification thereto vide Circular dated 30.03.2020 - the petitioner(s) are entitled......
September 29, 2020 Case Laws Companies Law

Companies Fresh Start Scheme (CFSS) 2020 - Defaulting company - The Scheme is a fresh lease of life given to defaulting companies, which are not yet declared `Inactive’,....
September 29, 2020 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - If a director or a personnel of the Corporate Debtor does not cooperate or creates hindrance or disobeys the instructions of the RP, the law is not......
September 29, 2020 Case Laws Insolvency and Bankruptcy

CIRP Process - validity of order of the Presiding Officer under the Payment of Wages Act, 1936 - The order passed by the Presiding Officer under the Payment of Wages......

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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 ...