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Showing 6001 to 6050 of 6197 Records
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I.Tax:
Correct head of income - compensation/liquidation damages received on account of relinquishment of right in the...
I.Tax:
Revision u/s 263 - nature of payment received by the assessee- As per CIT-A amount received by the assessee is...
I.Tax:
Disallowance of the expenses claimed on account of employees benefit expenses - AO making the disallowance on the...
I.Tax:
Reopening of assessment u/s 147 - escapement of income determined by applying Rule 9A & 9B of Income Tax Rules, 1962,...
I.Tax:
Addition of compensation payable for unauthorised slum dwellers - contingent liability or as an unascertained liability...
Cus.:
Import of Antique item - idol/statue - baggage rules - confiscation - In this backdrop, since the petitioner agreed not...
Cus.:
100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the...
Cus.:
Levy of Anti-Dumping Duty - Whether the imports had taken place before or after issuing of the impugned Notification is...
Cus.:
Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the...
Cus.:
Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the...
Cus.:
Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad -...
IBC:
Approval of the Sale as a ‘Going Concern’ - If the Bidder is allowed to withdraw from the Bid at this stage and seek...
S.Tax:
Seeking direction to Respondents to accept the application Form SVLDRS-1 filed by the Petitioner and to issue discharge...
S.Tax:
Seeking reversal of CENVAT Credit - amount written off as bad debts - The appellant has correctly availed the cenvat...
C.Ex.:
Extended period of limitation - There is also no denial that show cause notices were issued to the appellant for the...
VAT:
Seeking restoration of cancelled registration of petitioner - blocking of input tax credit - except the show-cause...
VAT:
Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on...
VAT:
Levy of CST - inter-state sales effected without C-Form declarations - amount claimed as deduction by the petitioner to...
GST:
Seeking release of goods without security - It was submitted that since the value of the goods was less than ₹...
GST:
Provisional attachment of a cash credit account - Prima facie, we are of the view that the Principal Commissioner,...
GST:
Permission to allowed to take delivery of the seized oxygen cylinders - Considering the fact that the oxygen cylinders...
I.Tax:
Reopening of assessment u/s 147 - Assessing Officer had in his possession all material facts when he made original...
I.Tax:
Validity of reopening of assessment u/s 147 - A capital loss can never arise on the acquisition of shares but only on...
I.Tax:
Unabsorbed depreciation set off against short term capital gain - Period of limitation for carrying forward of...
I.Tax:
Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on...
I.Tax:
Reopening of assessment u/s 147 - assumption of jurisdiction u/s 148 - For a mere verification of the claim, the power...
I.Tax:
Allowable business expenditure - it is a prudent decision of the assessee to oblige to the appeal made by the local...
I.Tax:
Disallowance of foreign exchange loss on restatement of Export Earners Foreign Currency (EEFC) account - Since the...
I.Tax:
Revision u/s 263 by CIT - Wrong claim of business expenditure - Since the assessee failed to prove the nexus between...
I.Tax:
Transfer pricing - Specified Domestic Transaction (SDT) u/s 92BA(i) r.w.s. 40A(2)(b) - No justification in passing the...
I.Tax:
Exemption u/s 11 & 12 - charitable activity u/s 2(15) - The assessee trust does not distribute its profits among...
I.Tax:
TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid...
IBC:
CIRP proceedings - seeking payment of unpaid operational debt - Pre-existing dispute - The ‘Adjudicating Authority’ is...
S.Tax:
Utilization of CENVAT Credit - payment of service tax for the purpose other than the ones defined under Section 3(4)(e)...
C.Ex.:
Principles of natural justice - credit denied - merely for the reason that the said diversion of goods directly to the...
S.Tax:
Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the...
C.Ex.:
Supporting manufacturer or not - Procurement of inputs under Advance licence Scheme - suppression of facts or...
C.Ex.:
Refund claim of the pre-deposit - Rejection on the ground of time bar - It is found from Board Circulars, Circular...
Indian Laws:
COVID - Seeking extension of the period of limitation in all proceedings before Courts/Tribunals including this Court w....
Indian Laws:
Dishonor of Cheque - compounding of offences - Even though the parties have arrived at a settlement after the Appellate...
GST:
Validity of confiscation and detention of goods - Change of route / wrong route for transport of goods - mere change of...
GST:
Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its...
GST:
Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st...
I.Tax:
Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - change of opinion - Disallowance u/s...
I.Tax:
Validity of reopening of assessment u/s 147 - the Explanation to the sub-section has nothing to do with “inferences”...
I.Tax:
Validity of Reopening of assessment u/s 147 - change of opinion - Onus to prove - Not only material facts were...
I.Tax:
Reopening of assessment u/s 147 - change of opinion to commence proceedings for reassessment - An Assessing Officer is...
I.Tax:
Reopening of assessment u/s 147 - bogus accommodation entries receipts - What perplexes us as much as the assessee was...
I.Tax:
Taxability of the credits appearing in the bank account of the assessee with ICICI Bank - before the ld. CIT(A) no...
Cus.:
Principles of natural justice - condonation of delay of 75 days in filing appeal - appeal decided in absence of counsel...
1
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Quick Updates:
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
N
: Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2024.
N
: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N
: Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated t...
F
: When is Credit taken?
F
: E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND C...
A
: APPEAL TO HIGH COURTS IN GST
A
: 1.Global Minimum Tax: Challenges arising from digitalisation: Release ...
A
: Adjournment granted for Show Cause Notice proceedings cannot be clubbe...
A
: ATTACHEMENT OF CURRENT ACCOUNT AFTER APPROVAL OF RESOLUTION PLAN
A
: Appellate Authority has the discretion to allow an appeal presented af...
H
: Levy of penalty equivalent to the tax on employees - wrongful utilizat...
H
: Imposition of GST on trade payables - challenge on the ground that the...
H
: Short payment of GST on unreconciled sales turnover - non-reversal of ...
H
: Exemption from GST - hostel and residential accommodation extended by ...
H
: Reversal of excess input tax credit availed - bonafide mistake - The p...
H
: Reversal of ineligible ITC - The case involved a trader served with a ...
H
: Validity of assessment order - breach of principles of natural justice...
H
: Maintainability of appeal - time limitation - Cancellation of GST regi...
H
: Jurisdiction to issue SCN - Ocean Freight - contention of the petition...
H
: Denial of Input Tax Credit (ITC) erroneously - The supplier made a mis...
H
: Seeking lifting of attachment of bank account - Given the factual situ...
H
: The Appellate Authority for Advance Ruling (AAAR) rejected the classif...
H
: Validity of Settlement Commission orders - The case involved petitions...
H
: Assessment u/s 153C - The High court found procedural lapses in invoki...
H
: Addition being 10 percent out of various expenses - books of assessee ...
T
: Navigating the Bounds of Tax Law: Supreme Courts Verdict on Section 15...
T
: The Delhi High Courts Guiding Light on Post-Search Tax Assessments: Ap...
T
: Navigating Legal and Procedural Hurdles: A Charitable Institutions Que...
A
: Assessment Order issued without taking into consideration reply filed ...
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