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1. CIRP process - security deposit and/or intercorporate deposit - Whether this ‘Security Deposit’ and the interest thereon would fall within the ambit of the definition of...

2. FEMA (Transfer or Issue Of Security By A Person Resident Outside India) - Sixth Amendment – Amendment In Regulations 2, 5, 10, 12 And Schedules 1, 2, 5, 6 & 7 - Notification

3. CENVAT Credit - common input services for taxable as well as exempt goods - The demand of the duty amount calculated @ 5% or 10% of the exempted value cannot be made...

4. Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says...

5. Income tax slabs - Upto 2 lacs = nil, from 2 lacs to 5 lacs = 10%, from 5 lacs to 10 lacs = 20%, above 10 lacs = 30%

6. Addition u/s 43CA - stamp duty valuation - when the valuation towards actual sale consideration and the value adopted for stamp duty in the present case varies between...

7. Inter-corporate deposit is not in the nature of loan or advance within the meaning of section 2(7) and therefore, not chargeable to the interest-tax under section 5 - HC

8. Seeking withdrawal of application for initiation of CIRP - On a bare reading of the provision of section 7(5) clauses (a) and (b) it is amply clear that the Adjudicating...

9. Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of...

10. Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of...

11. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

12. Manufacture of Jewellary - Exemption - Affixing brand name on Jewellary - Pre-deposit – Stay application - Notification No.5/2006-CE, dated 01.03.2006 stipulates the...

13. Reversal of Cenvat Credit - Whether the appellant is liable to pay 5% / 6% / 7% of the value of exempted services (trading) as they failed to maintain separate accounts...

14. Initiation of CIRP - since the affidavit not having been notarized is only a procedural irregularity and it is a curable defect. This irregularity can be rectified by...

15. Grant of Moratorium due to COVID-19 pandemic situation - Restraint on respondent from recovering loan repayment instalments/EMI due - RBI Circular dated 27.03.2020 -...