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Showing 201 to 250 of 5681 Records
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114
Cus.:
Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the...
S.Tax:
Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same...
C.Ex.:
CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in...
GST:
Cancellation of GST registration of petitioner - principles of natural justice - The show cause notice as well as the...
GST:
Cancellation of GST registration of petitioner - The order impugned dated 9.8.2023 assigns no reason whatsoever to...
GST:
Validity of Show Cause Notice (SCN) - Clandestine supplies of Pan Masala without payment of GST and Cess - Evasion of...
GST:
Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme...
I.Tax:
Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of...
I.Tax:
Validity of Revision u/s 263 - PCIT was of the view that the cash withdrawn was utilised to purchase inventory - if the...
I.Tax:
Penalty u/s 271(1)(c) - assessee had not filed return of income despite having received salary income - the levy of...
I.Tax:
Capital gain computation - Cost of acquisition - indexed cost of interest paid - The expenditure which is allowable u/s...
I.Tax:
Unexplained cash credit/deposits u/s 68 - just because the assessee made a wrong statement during the assessment...
I.Tax:
Denial of treaty benefits treating the assessee as a conduit company set up - Taxability of long-term capital gain...
I.Tax:
Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The...
I.Tax:
Registration of Society u/s 12AB - cancellation of the provisional registration/approval - The charging of any amount...
I.Tax:
Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 -...
I.Tax:
Disallowing the investment allowance claimed u/s 32AC(1A) - The plain reading of Section 32AC makes it very clear in...
I.Tax:
Revision u/s 263 - Claim of interest against rental income - Proof of availing loan for acquisition or construction of...
Co.Law:
Restoration of the name of the Company - the Company had complied with the statutory filings till Financial Year...
C.Ex.:
Validity of order of Tribunal - waiver interest and penalty - Revenue appeal - Low Tax Effect - Tribunal has decided in...
C.Ex.:
Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The...
VAT:
Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality -...
Indian Laws:
Game of chance or game of skill - rummy and poker - Constitutional validity of the Tamil Nadu Prohibition of Online...
GST:
Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to...
I.Tax:
Treatment of expenses incurred on renovation & refurbishment of Hotel - Assessee will be entitled to claim the...
FEMA:
International Trade Settlement in Indian Rupees (INR) – Opening of additional Current Account for exports proceeds -...
Cus.:
Anti-dumping duty on toughened glass imposed for home appliances imported from China PR for a period of 5 years. - Notification
GST:
Biometric-based Aadhaar authentication notified for GST registration in the State of Andhra Pradesh - Notification
GST:
Power of TRU under GST to issue clarification regarding Classification of Goods - Tax Research Unit (TRU) - In the...
GST:
Disallowance of ITC - Validity of order passed u/s 74 - allegation of creation of bogus invoices - This Court does not...
GST:
Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of...
GST:
Supply or not - levy of GST - canteen facilities provided to its employees - it was clarified by the CBIC that...
I.Tax:
Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles...
I.Tax:
Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having...
I.Tax:
Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice -...
I.Tax:
Reopening of assessment - investment out of foreign funds in the assessee’s NRE Accounts - investment in time deposit...
I.Tax:
Disallowing business loss - business of trading in shares and securities - As pr AO assessee was directly involved in...
I.Tax:
Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its...
I.Tax:
TDS liability u/s. 194C - payment to members of AOP - Work received by the AOP executed by its members - relationship...
I.Tax:
Disallowance u/s 14A - AO says only that for carrying out the activity of investment and to earn exempt income, some...
I.Tax:
Revision u/s 263 - Computation on MAT u/s 115JB on the basis of consolidated financial statements - The stepdown...
I.Tax:
Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of...
I.Tax:
Unexplained cash deposits in bank account - AO applied the provisions of sec 115BBE - Assessee was aged about 73 years...
I.Tax:
Revision u/s 263 - Addition u/s 69 - taxability of income u/s 115BBE - nature and source of the surrendered income...
I.Tax:
Disallowance u/s 40A(3) - cash payment to the farmers/land owners exceeding permissible limits - business expediency -...
I.Tax:
Deemed dividend u/s 2(22)(e) - two shareholders of the assessee company having 70% and 30% of shares respectively are...
Cus.:
Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant Exporter - smuggling of Red Sanders - No evidence put...
Cus.:
Revocation of Customs Broker License - forfeiture of security deposit - Even at the time of clearance of goods for...
Cus.:
Recovery of duty from the Surety - exemption of bond for customs duty exemption - The impugned order confirmed the...
S.Tax:
Classification of services - C&F agent services - The customs clearance work was being done by them through the some...
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Quick Updates:
N
: Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated t...
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
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 ...
A
: PRESUMPTIVE TAXATION FOR BUSINESS OF PLYING OR HIRING OR LEASING GOODS...
A
: Assessee is entitled to interest from the date immediately after the e...
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