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Showing 2001 to 2050 of 70401 Records
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1409
February 23, 2024
Cus.:
Valuation of imported goods under Rule 9 and 10(1)(c) - addition of payment made towards royalty -100% subsidy of foreign supplier - Related party - The CESTAT observed...
February 23, 2024
Co.Law:
Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the...
February 23, 2024
IBC:
Challenge to direction that entire cost be paid by the Applicant/Appellant - Admission of CIRP set aside - Corporate Debtor was NBFC - NCLAT observed that, in a...
February 23, 2024
IBC:
Prayer for condonation of delay of 1197 days and admission of the claim - The appellants argue that their claims should be considered despite the approval of the...
February 23, 2024
PMLA:
Grant of anticipatory bail - money laundering - sale of fake Remdesivir injections to earn huge money from Covid patients - proceeds of crime - Considering the money...
February 23, 2024
PMLA:
Money Laundering - predicate/scheduled offence - proceeds of crime - purchase of papers of Rajasthan Eligibility Examination for Teachers, 2021 (REET, 2021) and its...
February 23, 2024
S.Tax:
Attachment of property of the partnership firm - Recovery of Service post GST era - The High Court observed that, as regards taxes which had not been recovered, it...
February 23, 2024
S.Tax:
Appellant is a juridical person or not - Appellant can be treated as a “trust” or not - service provided to contributories or not - The High Court found that the...
February 23, 2024
S.Tax:
Classification of services - Security Services or not - full battalion of the Tripura State Rifles mainly for dedicated deployment to PSU for security services - The...
February 23, 2024
C.Ex.:
Interest on delayed refund - period prior insertion of the Section 11BB of CEA - As the entire issue is in sequel of the Tribunal order directing payment of due interest...
February 23, 2024
VAT:
Validity of grant of permission to the petitioner’s assessing authority, to re-assess the petitioner - The HC observed that, since, the assessing officer failed to make...
February 23, 2024
Indian Laws:
Dishonour of Cheque - The High Court observed that, the presumption under Section 139 of the N.I. Act is a presumption of law, as distinguished from the presumption of...
February 22, 2024
GST:
Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...
February 22, 2024
GST:
Seeking grant of bail - availment of fake ITC - issuance of fake bills from seven firms managed by him and taking ITC through fake bills issued by fake firms created -...
February 22, 2024
GST:
Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed...
February 22, 2024
GST:
Classification of goods - Crackle - The AAAR held that, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew...
February 22, 2024
GST:
Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through...
February 22, 2024
GST:
Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - The AAR observed that, there can be no dispute in this...
February 22, 2024
GST:
Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to...
February 22, 2024
GST:
Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - The AAR states that since no questions were raised for...
February 22, 2024
GST:
Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded...
February 22, 2024
GST:
Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - The AAR determined that the applicant's activities qualify as commission...
February 22, 2024
GST:
Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual...
February 22, 2024
GST:
Classification of goods - original car seat covers - The AAR ruled that, the original car seat covers which are manufactured and designed to permanently fit over the raw...
February 22, 2024
GST:
Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - The AAR ruled that,...
February 22, 2024
I.Tax:
Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even...
February 22, 2024
I.Tax:
Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment...
February 22, 2024
I.Tax:
Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...
February 22, 2024
I.Tax:
Addition made towards excess physical stock during the survey - unexplained investment u/s 69 taxable at rates prescribed u/s 115BBE - The ITAT concurred with the...
February 22, 2024
I.Tax:
LTCG - Denial of exemption u/s 54 - the ITAT observed that, for the purpose of claiming the benefit u/s 54 of the Act, within a period of one year before or two year...
February 22, 2024
I.Tax:
Denial of deduction claimed u/s 80P (2)(d) - AO disallowed the benefit by invoking the provision of section 154 for rectification of mistake change of opinion - interest...
February 22, 2024
I.Tax:
MAT computation u/s 115JB - Adjustment for computation of book profits u/s. 115JB on the ground that expenses are unascertained liability. - The Tribunal addressed each...
February 22, 2024
I.Tax:
Addition u/s 56(2)(viib) r.w.r 11UA - excess premium charged - issuance of preference shares to the director/ex-director of the assessee company - The ITAT held that...
February 22, 2024
Cus.:
Challenged the show cause notice issued - mergers and de-mergers - The petitioner argues that the show cause notice was issued in the name of a company, M/s.Fabritex...
February 22, 2024
Cus.:
Amendment of bills of entry - The High court examined Section 149 of the Customs Act, which permits amendments of import documents under certain conditions. - HD found...
February 22, 2024
Cus.:
Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product...
February 22, 2024
Cus.:
Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On...
February 22, 2024
SEBI:
Exit Policy of SEBI - letter issued by SEBI calling upon CSE [Calcutta Stock Exchange] to apply for voluntary exit - The High Court held that, Regulations such as those...
February 22, 2024
IBC:
Initiation of CIRP u/s 7 - classification of Commission on sales - Financial Debt or not - threshold limit - The Adjudicating Authority analyzed the definition of...
February 22, 2024
S.Tax:
Classification of services - leaning Activity Services or not - rendering the services of “Evacuation of Ash from ash ponds and nuisance-free transportation and disposal...
February 22, 2024
C.Ex.:
Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...
February 22, 2024
C.Ex.:
Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...
February 22, 2024
C.Ex.:
Non-fulfillment of input output norms as per the allegation of the Department - defective PETs also should be considered as part of the output or not - Applicability of...
February 22, 2024
Indian Laws:
Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section...
February 22, 2024
Indian Laws:
Dishonour of Cheque - legally enforceable debt or not - The only defence, which has been taken by the petitioner-convict during trial was that the cheques were issued in...
February 22, 2024
Indian Laws:
Dishonour of Cheque - applicability of principles of discharge - allegations of taking the amount on the pretext of Chinese technology - Forged documents and cheating -...
February 21, 2024
GST:
Cancellation of GST registration of petitioner - The High Court found that the cancellation orders were arbitrary as they did not consider the returns filed by the...
February 21, 2024
GST:
Validity of assessment order - difference of turnover between P & L account and balance sheet, on the one hand, and GSTR-9, on the other - The High Court Noted that the...
February 21, 2024
GST:
Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...
February 21, 2024
GST:
Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural...
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1409
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F
: INQUIRY BY THE APPELLATE AUTHORITY
H
: Addition u/s 68 - unexplained share application money - genuineness an...
H
: Validity of reopening of assessment - The High Court notes that certai...
H
: Condonation of delay of 1085 days in filing the appeal u/s 260-A - Rev...
H
: TDS u/s 194H - assessee is a cellular mobile service providers - Align...
H
: Reopening of assessment u/s 147 - The High Court noted that the issue ...
H
: Validity of reopening of assessment - The High Court found that the As...
H
: Reopening of assessment u/s 147 - Reasons to believe - The High Court ...
H
: Rectification application u/s 254 - Tribunal not followed the decision...
H
: Reopening of assessment against entity ceased to exist/amalgamating en...
F
: Refund of IGST Charged and collected from Foreign Customer on Export o...
H
: Capital gain arising on transfer of land - STCG arising out of the tra...
H
: Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for appro...
H
: Deduction u/s.80IA(4)(i) - assessee business is in the nature of work ...
H
: Jurisdiction of the Tribunal to entertain the appeal related to duty d...
H
: Seeking release of the original bill of lading and release of the carg...
H
: Power of High Court to entertain writ petition - alternative efficacio...
F
: sales Against 0.1% GST- if export not done within 90 Days
F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A
: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A
: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A
: Low tax effect in pending appeals- The administrative role to withdraw...
F
: Penalty under Section 73(1) of CGST Act, 2017
F
: ITC of FY 2017-18 blocked
C
: Clarification on the applicability of 3% amount on account of non-achi...
C
: Suspension of inoperative SIONs
N
: Amendment in the Export policy of Onions
N
: Seeks to amend specified customs tariff notifications to exempt applic...
A
: How to become a crorepati via SIP
C
: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
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