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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 951 to 1000 of 6921 Records

1 ....16 17 18 192021 22 23 24........ 139

September 29, 2023 Case Laws Customs

Seeking release of seized goods - goods purchased by the petitioner from an importer - As per definition under Section 2(25) of the Act, the term “imported goods”......
September 29, 2023 Case Laws Customs

Levy of anti-dumping duty - Amoxicillin Sodium with Clavulanate Potassium - Scope of clarifictaion issued by DGTR - The impugned clarification was not available to the......
September 29, 2023 Case Laws Customs

Classification of goods intended to be imported - Data Projector - the Data Projector (Model - ZH 350, ZW350e, ZX 350e) are classifiable under sub-heading 8528 62 00 of.....
September 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Transfer of property under auction - status of "charge" created on the property - Right and liability of the purchaser of property - Even otherwise as per Section....
September 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application u/s 7 - The Corporate Debtor had accepted before the AA that it is not in a position to repay `debt’ because of......
September 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Maintainability of application u/s 7 r.w.s. 10A - default in repayment of term loan - there was default committed before implementation of the Plan, as NPA was......
September 29, 2023 Case Laws Service Tax

Valuation under SVLDR Scheme - SVLDR Scheme is a scheme aimed at liquidating legacy cases locked up in litigation at various forums. However, it does mean that the......
September 29, 2023 Case Laws Service Tax

Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was......
September 29, 2023 Case Laws Service Tax

Exemption from Service Tax - Construction of Complex service for the service related to construction of houses under Jawaharlal Nehru National Urban Renewal Mission......
September 29, 2023 Case Laws Indian Laws

Execution of the Will in favour of the Plaintiffs - Will being a forged document or not - the Will was duly executed by the testator in the presence of witnesses out of.....
September 28, 2023 Case Laws GST

Time Limitation to issue SCN u/s 129(3) - detention of goods and conveyance - the last date for issuance of the impugned notice would have expired on 06.09.2023.......
September 28, 2023 Case Laws GST

Refund of IGST - zero-rated supplies - The Circular on which reliance is placed by the Respondents is dated 9th October, 2018, whereas the export was made on 25th July,.....
September 28, 2023 Case Laws GST

Exempted supply or not - composite supply - printing of Pre-Examination items like question papers, OMR sheets (optical Mark Reading), answer booklets for conducting of.....
September 28, 2023 Case Laws Income Tax

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the.....
September 28, 2023 Case Laws Income Tax

Recovery of tax from the Director of the company - Demand u/s 179 - Only on the ground of the show-cause notice being defective as the same is totally silent as regards.....
September 28, 2023 Case Laws Income Tax

Condonation of delay in filing the return of income - carry forward the capital loss denied - It is a settled position of law that the respondent Board has wide powers......
September 28, 2023 Case Laws Income Tax

Difficulty being faced by the Trusts to file income tax return (ITR) - CBDT directed to look into the matter and resolve the difficulty articulated by the aforementioned....
September 28, 2023 News GST

Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
September 28, 2023 Case Laws Income Tax

Addition of interest income due to the difference of income of assessee as per 26AS statement and actual interest figure shown in the profit & loss account - Extra......
September 28, 2023 Case Laws Income Tax

Penalty u/s 271D - violation of provisions u/s 269SS - cash receipt claimed as advance against sales - recording of the satisfaction by the AO is sine qua non for......
September 28, 2023 Case Laws Income Tax

Principle of the mutuality - Maintenance charges received from members - The question whether it is exempt under the ‘Principle of Mutuality’ which even though Ld.......
September 28, 2023 Case Laws Income Tax

Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be....
September 28, 2023 Case Laws Customs

Delay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - Authorization of Directorate of Revenue Intelligence (DRI) to.....
September 28, 2023 Case Laws Customs

Amendment in the shipping bill - CESTAT allowed the amendment - The respondents specifically stated in the application that no claim would be made by them under......
September 28, 2023 Case Laws Customs

Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear......
September 28, 2023 Case Laws Customs

Refund of excess amount paid over and above 1% of CVD - unjust enrichment - The refund claims were sanctioned by the original adjudicating authority itself. Those were......
September 28, 2023 Case Laws Customs

Denial of exemption of DFIA benefits - While the legislative purpose and intent of policy makers is not required to be looked into for interpreting any notification, it.....
September 28, 2023 Case Laws Customs

Absolute Confiscation - penalty u/s 114AA of FA - baggage - gold bars shoes and socks - The adjudicating authority has held that the gold does not fall under the......
September 28, 2023 Case Laws Customs

Classification of goods intended to be imported - stepper motor for idle air control valve - The stepper motor (3800-B07F-0000) proposed to be imported by the applicant.....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the claim - Refusal to admit the claim - IBC is a time bound process and the Liquidator cannot accept a belated Claim, which would go......
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of application u/s 9 of IBC - pre-existing dispute - There are force in the contention of the Appellant that since they had never accepted any liability to....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of Section 7 application - Application is within the period of Limitation or not -The entire correspondence and the OTS proposals between the parties from.....
September 28, 2023 Case Laws Money Laundering

Legality of Bail granted - Money Laundering - The delay in completing the investigation by the CBI, Delhi cannot be a ground to presume that accused is not guilty of......
September 28, 2023 Case Laws Service Tax

Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on......
September 28, 2023 Case Laws VAT and Sales Tax

Applicability of ratio of decision of the Apex Court for the similar matters in other states - Classification of goods - Mosquito Mats, Coils and Vaporizers - Mortein......
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - acquittal of the accused - rebuttal of the presumption - the Learned Trial Court, by considering the legal presumption available under Section 139.....
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - interference with the order of acquittal of the accused - If the Managing Director or Joint Director of the company takes personal responsibility......
September 27, 2023 Case Laws GST

Revocation of the cancellation of his GST registration - The impugned show notice dated 5.12.2021 fails to disclose the reason for proposing cancellation of the......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect - it is deemed apposite to direct that the cancellation of petitioner’s GST registration shall......
September 27, 2023 Case Laws GST

Recovery of GST - Validity of garnishee proceeding - violation of principles of natural justice - the respondent authorities have not issued any notice in terms of......
September 27, 2023 Case Laws GST

Refund of amount deposited under a mistake - the period of limitation for applying for a refund as prescribed u/s 54 of the CGST Act, would not apply where GST is not......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The impugned order is being passed mechanically and without application of mind - In the present case, the manner in......
September 27, 2023 Case Laws Income Tax

Assessment u/s 153A - profit from the sale of the plot - additions in the hands of broker / commission agent - unexplained and undisclosed income of the appellant - In......
September 27, 2023 Case Laws Income Tax

Estimation of income - bogus purchases - When the Tribunal has thought it fit to reduce the disallowance at 6% from 12.5%, the Tribunal had before it the facts which......
September 27, 2023 Case Laws Income Tax

Income accrued in India - royalty receipts - what is sold is the copyrighted software which is shrink-wrapped - the consideration received on the sale of off-the-shelf,.....
September 27, 2023 Case Laws Income Tax

Additions towards unexplained liability as loan taken from Reliance Capital Ltd. - The loan from Reliance Capital was taken against property belonging to the party other....
September 27, 2023 Case Laws Income Tax

Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the....
September 27, 2023 Case Laws Income Tax

Additions u/s 43CA - Consideration for immovable property less than the stamp duty value - Large number of allottees shows the bona fide of the modus operandi of the......
September 27, 2023 Case Laws Customs

Revocation of Customs Broker License - failure to collect the KYC forms - In the facts of this case, the revocation of the license came into effect on 04.02.2019 and a......
September 27, 2023 Case Laws Customs

Demand of duty with interest - Valuation - Having accepted the enhanced value and paid duty on the same and not having re-exported the goods as was ascertained from the.....

1 ....16 17 18 192021 22 23 24........ 139

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

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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

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