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Showing 1226 to 1275 of 6863 Records
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C.Ex.:
Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a...
S.Tax:
Remand of the matter - the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to...
GST:
Condonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - The respondent...
GST:
Cancellation of GST registration of petitioner - In cancellation of such GST registration for the reasons mentioned...
I.Tax:
Reopening of assessment u/s 147 - the notice must stipulate that there was a failure on the part of the assessee to...
I.Tax:
Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on...
I.Tax:
Income deemed to accrue or arise in India - Benefit of the Mauritius Double Taxation Avoidance Agreement (DTAA) - For...
I.Tax:
Claim of exemption u/s. 10(22) and section 10(23C)(vi) - The respondents have not substantiated their bald statement...
I.Tax:
Faceless assessment u/s 144B(1)(xvi)(a) - draft order was not prepared - However, an income or loss determination...
I.Tax:
MAT - computation of book profits - the claim of the assessee being lower of unabsorbed depreciation and business loss...
I.Tax:
Disallowance of claim of brought forward business loss - the AO was under legal obligation to comply with the direction...
I.Tax:
Revision u/s 263 - PCIT observed that AO had failed to examine and verify the issues related to share premium received...
I.Tax:
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals...
I.Tax:
Revision u/s 263 by the ld. PCIT - Neither the AO had enquired into the sources of cash deposits nor the appellant had...
I.Tax:
Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in...
I.Tax:
Unexplained investment - addition made on the basis of surrender/admission made by the assessee - statement recorded...
Cus.:
Levy of penalty on CHA u/s 114 (iii) and Section 114AA respectively of the Customs Act, 1962 - allegation of abatement...
IBC:
Initiation of CIRP - Admittedly, Distributorship Agreement between the parties is not disputed and the Appellant has...
IBC:
Initiation of CIRP - existence of debt and dispute or not - In the present factual matrix, the defence raised by the...
S.Tax:
Levy of Service Tax - banking and other financial services - Seed Capital Assistance Scheme - Though the term used in...
C.Ex.:
Valuation of export goods - method of valuation - toothbrushes supplied in bulk - to be further supplied under...
VAT:
Input Tax Credit (ITC) - Genuineness - Onus to prove - Mere production of the invoices or the payment made by cheques...
GST:
Storage of goods at unreported location after expiry of e-way bill - The petitioner was certainly at fault in not...
GST:
Levy of penalty - failure to produce a valid e-way bill - The authority merely performs the statutory obligation -...
I.Tax:
Revision u/s 263 - As per CIT AO has not called for any details to ascertain the amount and nature of total remittances...
I.Tax:
Revision u/s 263 by CIT - Bogus purchases - CIT had clear cut information that the creditors relating to these...
I.Tax:
Non-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which was not treated...
I.Tax:
TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee...
I.Tax:
Penalty proceedings u/s.270A - unaccounted rental income - it is a case of misreporting of income as per provisions of...
I.Tax:
TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to...
I.Tax:
Levy of penalty u/s 271B - failure to get accounts audited as per the provisions of section 44AB - From the perusal of...
I.Tax:
TP adjustment - onsite development and project coordination fee’ - Associated enterprise can be considered as a tested...
Cus.:
Redemption fine in lieu of confiscation of goods - Mis-classification of imported goods - the party had made a request...
S.Tax:
Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services...
C.Ex.:
Demand of Interest - Commissioner (Appeals) has erroneously set aside the demand from 30.12.1983 to 31.03.1997 on the...
C.Ex.:
Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear...
VAT:
Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and...
VAT:
Valuation - place of removal - charges incurred for loading, unloading, stacking, and transportation formed part of the...
GST:
Blocking of ITC - In the present case, the respondents had no material to form any opinion that the ITC had been...
GST:
Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not...
I.Tax:
Reopening of assessment u/s 147 - reason to believe - large sums of cash debit/credits - The Petitioner is carrying on...
I.Tax:
Reopening of assessment u/s 148 - ‘review’ and ‘change of opinion’ - The respondent has failed to show why the...
I.Tax:
Capital Gain - Addition made by enhancing the sale consideration of the property sold - value u/s 50C - neither the AO...
I.Tax:
Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years...
I.Tax:
Revision u/s 263 - the PCIT-1 has attempted to made a case for reexamination of facts and evidences already examined by...
I.Tax:
Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration...
I.Tax:
TP Adjustment - related parties / associated enterprise or not - Re-computation of arm's length price of shares sold by...
I.Tax:
Revision u/s 263 by CIT - Computation of taxability under section 115JB is affected by excess depreciation claim....
I.Tax:
Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly...
I.Tax:
TP adjustment - there is no provision made in the statute empowering the Id. TPO for determining the ALP of a...
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Quick Updates:
C
: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C
: Circular on Standardization of the Private Placement Memorandum (PPM) ...
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
F
: gst rule 96(10)
F
: Input Tax Credit
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H
: Assessment u/s 153A - Addition u/s 68 - bogus unsecured loan - unexpla...
H
: Addition u/s 69 - The dispute arose from the purchase of immovable pro...
H
: Levy of tax - non-banking financial services - sundry creditors - GSTR...
H
: Penalty imposed on the appellant being the employee of the Shipping Li...
H
: Penalty under Rule 18 (1) of CBLR 2018 on customs broker - exporter av...
H
: Benefit of exemption from Customs Duty - Classification of impugned go...
H
: Professional Misconduct by CA - The NFRA found that the auditors negle...
H
: Approval of Resolution Plan - whether the Appellant is secured credito...
H
: Levy of service tax - Intellectual Property Services - The Tribunal ob...
H
: Point of Taxation rules - Liability for service tax on provisional ent...
H
: Taxability of expenses reimbursed to the foreign distributors under re...
H
: Seeking to remove the encumbrance of the attachment in the petitioners...
H
: Disparity between the petitioners GSTR 1 and GSTR 3B returns - error o...
H
: Jurisdiction to issue show cause notice and initiate proceedings under...
H
: Validity of Faceless Assessment - demand notice was issued without fur...
C
: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N
: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N
: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A
: The onus is entirely on the Revenue to establish existence of PE every year
A
: Know the Contrasts between PF and ESIC
A
: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A
: If tax liability including interest has been paid subsequently SCN can...
F
: Man power supply to Poultry Farm - Taxable or exempt
A
: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
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