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Showing 1 to 50 of 7249 Records
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145
I.Tax:
Income-tax (16th Amendment) Rules, 2019 - Modes of payment for the purpose of section 269SU.
GST:
Initiation of proceedings by the Stage GST officers where Central GST officers have already initiated the proceedings - proper officer - By way of ad-interim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned inquiry proceedings.
GST:
Duty Drawback - Refund of IGST - Since the Respondents have expressed their apprehension about double benefit of neutralisation of taxes, it would be appropriate that before issuing final directions, Respondents verify the extent of the duty drawback availed by the Petitioners and also whether they have availed duty drawback / CENVAT credit of Central Excise and Service Tax component in respect of the exports made by them.
I.Tax:
Reopening of assessment u/s 147 - Assessing Officer has completely failed to apply his mind to the submissions of the petitioner and also to examine as to how the two different Form 26 AS have been generated by the system.
I.Tax:
Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be available for the Assessing Authority to exercise the power to reopen the assessment.
I.Tax:
Addition on account of forfeiture of advance - nature of expenses - for whatever reason, the advance given was forfeited. In this view of the matter, the advance given in the ordinary course of business has been rightly treated as loss incurred by the company.
I.Tax:
MAT - Addition of the provision for Wealth Tax - Book Profit - there was no such provision for making the addition with regard to wealth tax, therefore, the A.O could not have added the same for computing the ‘book profit’ of the assessee company under Sec.115JB of the Act.
I.Tax:
Addition on account of cash deposits in personal saving bank account of the shareholder of the company - source of cash deposits are duly explained and same pertained to the company as as the source of cash deposits are from cash in hand of the impugned company - Additions deleted.
I.Tax:
Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and for carrying out infrastructural activities relating thereto - such activity falls under the category of 'advancement of general public utility. - Benefit of exemption allowed.
I.Tax:
Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is very short and does not demonstrate or show that any enquiry were made and taken to logical end - Revision order sustained.
I.Tax:
Addition on account of cash deposited in the bank - undisclosed income - The onus was of the Revenue to reject the contention of the assessee based on cogent reasons that the cash was not deposited out of the cash withdrawal from the bank. But the Revenue failed to do so.
I.Tax:
Disallowance of Event Management Expenses - Assessee failed to furnish the details of the invitees, the procedure adopted for selecting invitees - there is no evidence on record suggesting that there was no personal guest of the directors in such event/gathering - disallowance limited to the extent of 25% of the total expenses.
I.Tax:
Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department except the ad hoc addition by the sales tax department for the assessment year 2000-01. Indeed, such ad hoc addition represents the enhanced value of sale price, but it was never compared with the price of the patrol. - Additions deleted in the absence of sufficient documentary evidence.
I.Tax:
Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a valuable intangible asset. - the amount received by the assessee on account of goodwill is a capital asset and liable to tax under the head capital gain.
Cus.:
Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.
VAT:
Principles of 'Substantial Compliance' or 'Substantial Justice' - Benefit of compounded rate of tax - Merely lapse of making a formal application, though no such form is prescribed under the Rules, cannot be said to be fatal to apply Section 6 of the Act to the Assessee in the present case
I.Tax:
Fraudulent income tax refunds - charge of conspiracy / connivance against the person claiming the refund and ITO - income tax officer, who is responsible for verification and process of Income tax returns came - Prosecution failed to prove against the ITO (Accused no. 9) but The evidence led on behalf of prosecution is consistent and sufficient to prove the ingredients of offence punishable under Section 120B of IPC, 420, 467, 498 and 471 r/w 120B of IPC against accused No.1 to 4 and 6 to 8.
GST:
Valuation - works contract - lump-sum amount stood credited to its account on that date as mobilisation advance - whether the unadjusted part of the advance received by the appellant can be considered for taxation under the GST Act on 01.07.2017 itself. - Held Yes
GST:
Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.
I.Tax:
Reopening of assessment u/s 147 - notice in the company name being amalgamated -Participation by the amalgamated company in the proceedings would be of no effect as there is no estoppel against law.
I.Tax:
Nature of activity - Capital Gains/loss or income from business - sale of flats - there is a merit in the contentions of the assessee that if the intentions were to deal on a systematic and repetitive manner, then no businessmen will lock its funds for three years for his trading activities.
I.Tax:
Disallowance u/s 43B - outstanding municipal tax liability - the assessee was only a collecting agent on behalf of the State and it was the amount which was not collected, which was shown as receivable and also on the other side shown as payable to the State. - the provision of section 43B could not be applied
I.Tax:
Addition on account of Unexplained paintings - Source of Investment made in the painting - the revenue had failed to place on record any ‘material’ which would irrefutably prove to the hilt that the investment in the aforesaid “two paintings” was made by the assessee during the year under consideration i.e A.Y 2008-09 - additions deleted.
I.Tax:
Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant relationship between the assessee and the hospital. There is no vicarious liability on the company, as only the assessee is liable for any professional negligence and he has indemnified the company - Taxable as business income - Claim of expenditure allowed.
I.Tax:
Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the assessee is mentioned in the satisfaction note. - Order of CIT(A) deleting the additions, sustained.
I.Tax:
Exemption on account of Gratuity and leave encashment including arrears - the assessee is entitled for the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act. T
I.Tax:
Bogus purchases - Even if the transaction is not verifiable, the only taxable is the taxable income component and not the entire transaction. - in order to fulfill the gap of revenue leakage the disallowance of reasonable percentage of such purchases would meet the end of justice.
Cus.:
Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately - assessee has placed on record the C.A. Certificate falsifying the allegations of unjust enrichment. Same cannot be ignored - refund allowed.
Cus.:
Valuation of imported goods - misdeclaration - contemporaneous import value - the differential duty worked out and demanded from the appellant based on MRP of M/s EGPL is bad and untenable for the reason that the goods are not manufactured in India. Thus, there is no prescribed MRP by the manufacturer under the legal Metrology Act read with the rules thereunder.
C.Ex.:
Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption fine cannot be accepted. This court, however, is prima facie of the view that the stand of the Board that in case where redemption fine is imposed and quantified, discharge certificate can only be issued after settlement of redemption fine, is not in consonance with the Scheme which contemplates putting an end to the matter - Matter requires reconsideration.
C.Ex.:
Clandestine removal - the adjudicating authority is opined to have acted solely to confirm demands mechanically with predetermined negative mind because of his bias and prejudice and no willingness to appreciate the facts and records and apply the law correctly - Demand set aside.
GST:
Bail application - allegation that GST invoices issued without any supply of the goods - In consideration of the gravity of the economic offence, the petitioner is not entitled to be enlarged on bail, however, the petitioner is at liberty to approach the authority for compounding of the offence u/s 138 of CGST Act
GST:
Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can proceed to pass an order of confiscation and also pass an order of redemption fine in lieu of the confiscation. In other words, even if the goods or the conveyance has been released under Section 129 of the Act and, later, confiscation proceedings are initiated, then even in the absence of the goods or the conveyance, the payment of redemption fine in lieu of confiscation can be passed.
GST:
Detention of Goods and vehicle - Sections 129 and 130 of GST - The goods are not liable to be detained on the ground that the tax paid on the product was less. In such circumstances, the Inspecting Authority is expected to alert the Assessing Authority to initiate appropriate proceedings "for assessment of any alleged sale at which the dealer will have his opportunities to put forward his pleas on law and on fact. The process of detention of the goods cannot be resorted to when the dispute is bona fide, especially concerning the exigibility of tax and, more particularly, the rate of that tax.
GST:
Detention of Goods and vehicle - Sections 129 and 130 of GST Act have non-obstante clauses, whereby they can be operated upon in spite of Sections 73 and 74 of GST Act - The comparison of the provisions of Customs Act/ Excise Act on one hand and the provisions of the Act on the other, as sought to be drawn on behalf of the writ applicants, is not correct
GST:
Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or contravention of the provisions of the Act, there are two types of penalties provided under Section 129 and Section 130(i)(v) of the Act - the Legislature should, once again, look into both the provisions, i.e, Sections 129 and 130 of the Act and amend the sections accordingly so as to remove certain inconsistencies in the two provisions.
I.Tax:
Application for NIL TDS Certificate u/s 197 (1) - since the petitioner requested the respondent to deduct the tax @ 4% + applicable surcharge & cess for the entire contractual revenues, revenue was justified in accepting the same and the petitioner cannot be permitted to resile there from, once the department has accepted petitioner’s proposal.
I.Tax:
TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for various support functions in accounting, reporting, etc.- payments towards grant of license/software are taxable as Royalty both under DTAA as well under provisions of Section 9(1)(vi)
I.Tax:
Addition on account of long-term capital gain on sale of properties - VO had applied CPWD rate whereas he should have applied PWD rates and should have allowed depreciation @95% of cost taking the life of properties at 60 years. The AO is therefore, directed to consider value of property as per Rent Capitalization Method and compute capital gains accordingly.
I.Tax:
Penalty u/s. 271C - TDS default - The plea of the Assessee that failure to deduct tax at source was unintentional and was under the bonafide belief that tax is not deductible on payments in question has to be accepted in the given facts and circumstances of the case.
I.Tax:
Addition on account of share capital and share premium - entries had been taken from paper companies and Credit worthiness of the Parties as well as the genuineness of the transaction had not been discharged by the assessee - additions confirmed.
I.Tax:
Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited directly in the Bank account of assessee, for which assessee has no control - considering the issue in the light of "reasonable cause" u/s 273B, penalty waived.
I.Tax:
Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee, where the search or survey is conducted - But, since search was conducted at the premises of other person, presumption u/s 292C not applicable to the assessee.
I.Tax:
Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing professional services to assessee which satisfies requirement of a visiting doctor, undoubtedly, it cannot be held that relationship between assessee and the concerned doctors were that of employee-employer and no demand could be raised under section 201(1) and 201(1A) of the Act. O
I.Tax:
Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to various persons and the objects also includes preservation of environment, yoga, medical relief and relief of poor. - Only certain photographs will not prove that the assessee is engaged in the educational activities or any other specific activities as claimed by it
I.Tax:
Capital gain on property inherited - the property inherited by the respective assessees is their individual property and, therefore, the capital gains, if any, is exigible to tax in their individual hands alone.
I.Tax:
Revision u/s 263 - if the transfer of asset is to be assessed under the head `income from business’ necessarily, the provisions of section 43CA would have application and the value of asset for the purpose of stamp duty valuation under the State Government laws would deemed to be the consideration received on account of transfer of such business asset. - AO had failed to take note of the provisions of section 43CA - Revision order sustained.
I.Tax:
Reassessment order passed by the JCIT is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses valid authority and jurisdiction to pass such order in absence of separate order u/s 120(4)(b).
Cus.:
Principles of natural justice - Inquiry proceedings against Air Cargo Customs Clearing Agent - The action on the part of the department is quite natural and incidental. Hence, the Petitioner cannot preclude the officials of the Revenue from proceeding with their official duty.
S.Tax:
Recovery of CENVAT credit - allegation that input services were not utilized by the assessee but utilised for the broadcasting of channels by the overseas entity - The laudable morality that guided the widening of investigative jurisdiction cannot be read out of context to impute an allegation that is not acknowledged in the law pertaining to levy of service tax. - assessee is not only de facto but also de jure provider of ‘output service’ as well as consumer of the impugned ‘input service’ - credit allowed.
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F
: Recovery of Late Fees of GSTR-1
F
: Eway bill requirement
A
: PROVISIONAL ATTACHMENT IN GST TO PROTECT REVENUE IN CERTAIN CASES
A
: Demand Notice cannot be enforced during the pendency of the Stay Appli...
A
: REJECTION OF APPLICATION TO REGISTER AS INSOLVENCY PROFESSIONAL
A
: No Recovery proceedings can be initiated until Investigation is completed
N
: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H
: Correctness of proceedings u/s 74 of the GST Act - The petitioner fail...
H
: Rejection of bail - fake entities created to pass on and avail Input T...
H
: Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / ...
H
: Addition u/s 68 - Having Two PAN and using differnt names - Validity o...
H
: Validity of assessment u/s. 143(3) by change in incumbent but without ...
H
: Permanent Establishment in India - advertisement revenue - India-Mauri...
H
: Applicability of provisions of section 115JB of the Act to the assesse...
H
: TP Adjustment - Disallowance of claim of proportionate premium paid ar...
H
: Assessment u/s 153A - undisclosed investments - the DVOs report on sta...
H
: Undisclosed commission income - To be taxed as accommodation entry or ...
H
: Estimation of income on deficit gold jewellery - in search proceedings...
H
: Exemption u/s 11 and 12 - Charitable Activity u/s 2(15) - urban develo...
H
: Penalty u/s 271B - not getting the books of account audited u/s 44AB -...
H
: Condonation of delay filing appeal in ITAT - delay of 1326 days - In v...
H
: Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tri...
H
: Levy of anti-dumping duty - domestic industry suffered material injury...
H
: Recovery of confirmed demand - Freezing the bank account of the petiti...
H
: Default in payment of service tax - Prosecution proceedings against th...
H
: Adjustment of GST amount deposited by the petitioner in the financial ...
H
: Valuation - works Contract - Reduction in turnover as per Rule 9 of th...
H
: Dishonour of Cheque - Vicarious liability of director - The cheque is ...
H
: Dishonour of Cheque - onus to rebut the presumption - the discrepancy ...
H
: Dishonour of Cheque - lack of territorial jurisdiction to try the case...
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