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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 901 to 950 of 6921 Records

1 ....15 16 17 181920 21 22 23........ 139

September 2, 2024 Case Laws Income Tax

Project cost recovery via tolls, ads & rentals - no notional income. Land lease, no revenue subsidy. Deep discount bonds interest allowed.
September 2, 2024 Case Laws Income Tax

Penalty waived due to bona fide belief of retired army distributor on no book-keeping requirement.
September 2, 2024 Case Laws Income Tax

Software Major's Transfer Pricing Conundrum - FAR Analysis Mandated for Multiple-Year Data Usage.
September 2, 2024 Case Laws Income Tax

Pharma Firm's Tax Tangles: Freebies Nixed, R&D Boosted, Transfer Pricing Adjusted &DIncentives.
September 2, 2024 Case Laws Income Tax

Taxpayer's claim for higher cost of shares allowed; lower capital gains.
September 2, 2024 Case Laws Income Tax

Late TDS certificate issuance penalty quashed due to limitation & reasonable delay explanation.
September 2, 2024 Case Laws Income Tax

Offshore company's revenue excluding service tax/GST taxable under presumptive taxation rules.
September 2, 2024 Case Laws Customs

Green tinted float glass import duty classification dispute - CTH 70052110 or CTH 70051010? Extended limitation period invoked improperly.
September 2, 2024 Case Laws Customs

Customs broker's license revoked, deposit forfeited over alleged diamond overvaluation, but denied cross-examination rights.
September 2, 2024 Case Laws Customs

Improper classification of imported calcite powder by Customs based on ill-equipped lab report overturned.
September 2, 2024 Case Laws Companies Law

Court lifts freeze on assets, removes name from case due to lack of evidence.
September 2, 2024 Case Laws Insolvency and Bankruptcy

Maintainability of fresh application under IBC questioned after earlier dismissal.
September 2, 2024 Case Laws Insolvency and Bankruptcy

Liquidator's auction sale of Corporate Debtor's shares at fair value upheld despite pending challenge to rights issue.
September 2, 2024 Case Laws Central Excise

Unreasonable delay in issuing notice & finalizing assessments - classification dispute spanned years despite tribunal's directives.
September 2, 2024 Case Laws VAT and Sales Tax

Lower MRP not proof of invoice undervaluation; assessing authority overstepped in imposing penalty.
September 30, 2023 Case Laws GST

Rejection of benefit of Input Tax Credit (ITC) - ex parte order in appeal - petitioner assails the impugned order primarily on the ground that the same has been passed......
September 30, 2023 Case Laws GST

Refund of amount recovered directly from the petitioner's bank account - petitioner appears to have discharged the tax liability by paying the amount and filing the......
September 30, 2023 Case Laws GST

Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is....
September 30, 2023 Case Laws GST

Validity of assessment order - appealable order or not - petitioner’s contention is that both the assessment orders are ex parte and the orders themselves were brought......
September 30, 2023 Case Laws Income Tax

TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of......
September 30, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment.....
September 30, 2023 Case Laws Income Tax

Expenditure claimed under the head marketing staff commission and site development expenses - self made vouchers - CIT(A) has held that since the self made vouchers are.....
September 30, 2023 Case Laws Income Tax

Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no......
September 30, 2023 Case Laws Income Tax

Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the......
September 30, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because exemption on merit was not granted by the Authority, which will not attract penalty provisions. The assessee in the penalty appeal....
September 30, 2023 Case Laws Income Tax

Penalty order u/s. 271(1)(c) - expenditure claimed u/s. 57 - Nexus with “income from other sources” - mere filing written submission for 5 pages without any material......
September 30, 2023 Case Laws Income Tax

Revision u/s 263 - lack of verification and application of mind by AO - AO could not download the unit-wise balance sheets due to technical error - A mere observation......
September 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - AO had sufficient material to form a prima facie belief that the assessee had made cash payments for purchase of aforesaid properties,.....
September 30, 2023 Case Laws Customs

Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the......
September 30, 2023 Case Laws Customs

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and......
September 30, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - The inquiry report, as concurred with by the licencing authority, is bereft of any foundation......
September 30, 2023 Case Laws Customs

Suspension of license of the Custom Broker (CB) - Revenue has not been able to lead any evidence that the said exporter was not existent at the time of export, and the......
September 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Non Consideration of GST liability as First Charge - the ‘demand’ was not ‘ascertained’ and not crystalised and placed before the 1st......
September 30, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Extension of time in the CIRP has to be applied by the Resolution Professional who is the official conducting the CIRP and further when CoC has instructed the......
September 30, 2023 Case Laws Service Tax

CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual......
September 30, 2023 Case Laws Central Excise

Method of Valuation - Related party transaction - There is no allegation or evidence that JSPL and JPL are connected to the appellant in any of the other three ways.......
September 30, 2023 Case Laws Central Excise

Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the......
September 30, 2023 Case Laws VAT and Sales Tax

Validity of preassessment notices - Period of limitation as CST Rules - This Court is of the view that whether the notices are barred by limitation or not can be......
September 30, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of the non-executive director - This Court is convinced that the complaint does not satisfy the requirements u/s.141 of the......
September 29, 2023 Case Laws GST

Blocking of its Input Tax Credit - Vague SCN - It is not apposite to enter this controversy as the same is required to be addressed by the proper officer in the first......
September 29, 2023 Case Laws Income Tax

Income taxable u/s 28(iv) - additions as 'benefit' by waiver of loans - As per the decision of Apex Court, the purpose of loan was neither dealt with nor would be a......
September 29, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Even when the order disposing of the objections is read, certain observations made on gain made on sale of property and change in......
September 29, 2023 Case Laws Income Tax

Correct head of income - profit arising from sale of shares - LTCG/STCG - The intention of the assessee can also be gathered from the Balance sheet and Financial......
September 29, 2023 Case Laws Income Tax

Taxing the interest on income tax refund received u/s 244A - Non-Resident (Foreign Company) - since the assessee is benefitted with the protocol to the India-Netherland.....
September 29, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) is one such consequence, saved of course u/s. 273B on proving a reasonable cause, which is a reiteration of the principle that though a strict......
September 29, 2023 Case Laws Income Tax

Revision u/s 263 - taxability of income surrendered in the course of survey prescribed u/s 115BBE - The press release does not in any manner reads down the substituted......
September 29, 2023 Case Laws Income Tax

Revision u/s 263 - “no inquiry” v/s “inadequate inquiry” - there is a distinction between merely calling for information on a particular issue and considering such......
September 29, 2023 Case Laws Income Tax

Reopening of assessment - donation/capitation fee paid for admission of daughter in cash at the time of admission - Reliance on the statement of Chairman [Medical......
September 29, 2023 Case Laws Customs

Seeking release of detained goods - legality of search conducted at the factory premises, office premises as well as the residential premises of one of the directors of.....
September 29, 2023 Case Laws Customs

Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with......

1 ....15 16 17 181920 21 22 23........ 139

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