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Showing 751 to 800 of 6863 Records
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March 7, 2024
GST:
Refund of IGST paid on goods exported - claim of higher duty drawback - The court found merit in the petitioner's contentions regarding entitlement to the refund of IGST...
March 7, 2024
GST:
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective...
March 7, 2024
GST:
Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the...
March 7, 2024
GST:
Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded...
March 7, 2024
GST:
Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition...
March 7, 2024
GST:
Blocking of credit - Reversal of Input Tax Credit - services supplied by Larsen and Toubro Ltd in connection with the construction of runway and passenger terminal...
March 7, 2024
GST:
Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...
March 7, 2024
I.Tax:
Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of...
March 7, 2024
I.Tax:
Reopening of assessment - as alleged Petitioner was a beneficiary of accommodation entries - Notices under Section 148A(b) were issued, alleging escaped income, followed...
March 7, 2024
I.Tax:
Exemption u/s 10(10AA) - exemption from income tax from the leave encashment amount at the time of retirement of the employees other than government employees - as...
March 7, 2024
I.Tax:
Disallowance u/s 40(a)(ia) - External Development Charges(EDC) paid to HUDA without deduction of tax at source - TDS on EDC u/s 194C/194I - The tribunal concluded that...
March 7, 2024
I.Tax:
Income deemed to accrue or arise in India - addition on account of LTCG to be taxed u/s 112 - Scope of holding Tax Residency Certificate of Mauritius (TRC) - The...
March 7, 2024
I.Tax:
Rectification u/s 154 - Chargeability of interest u/s 234B and 234C - income returned u/s 115JB - The return was assessed under section 143(3) of the Act, and no...
March 7, 2024
I.Tax:
Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)...
March 7, 2024
I.Tax:
Taxability of receipts from offshore supply of equipments - offshore supply made to Indian PSU’s which the assessee had claimed to be not chargeable to tax under Indian...
March 7, 2024
I.Tax:
Deduction u/s 80G - Corporate Social Responsibility (CSR) donations - expenditure was disallowed u/s 37(1) - The Tribunal partly allowed the appeal for statistical...
March 7, 2024
I.Tax:
Penalty u/s 271(1)(c) - disallowances in the quantum assessment order - whether any concealment or furnishing of inaccurate particulars proved? - Tribunal directs...
March 7, 2024
I.Tax:
Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...
March 7, 2024
I.Tax:
Addition u/s 68 - bogus LTCG - share capital and share premium were merely paper credit entries - receipt of accommodation entries in lieu of commission paid - The...
March 7, 2024
I.Tax:
Correct head of income - treatment of income from sale and purchase of shares - business income or income from capital gains - high volume of transactions and frequently...
March 7, 2024
Cus.:
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH...
March 7, 2024
Cus.:
EOU - Non-fulfilment of export obligations - reasons beyond the control - The tribunal held that the appellant having not fulfilled the export obligation and not used...
March 7, 2024
Cus.:
Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...
March 7, 2024
Cus.:
Misclassification and Wrongful Claim of MEIS Benefits - Exports of quilts containing cotton/polyester - Levy of penalties - The CESTAT found the appellant guilty of...
March 7, 2024
Co.Law:
Restoration of struck name of the company from its register - default in non-filing of the Financial Statements and Annual Returns - The NCLAT observed that the act of...
March 7, 2024
IBC:
Rejection of Application for Pre-Packaged Insolvency Resolution Process (PPIRP) based on Ineligibility or Deficiency in Application - The NCLAT found the application was...
March 7, 2024
IBC:
Admission of Section 7 application filed by the Financial Creditor - invocation of guarantee - application filed by the Financial Creditor is barred by Section 10A of...
March 7, 2024
IBC:
Dismissal of Section 9 for initiation of CIRP - Period of limitation - The Adjudicating Authority held that the debt was time-barred as per the Limitation Act. It noted...
March 7, 2024
C.Ex.:
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the...
March 7, 2024
Indian Laws:
Disciplinary proceedings - allegation of misconduct - Proceedings against ex-Superintendent of Central Excise - Reliance on confessional statements made by accused...
March 7, 2024
Indian Laws:
Dishonor of cheques - Condonation of delay of 1259 days in filing the complaint for an offence punishable u/s 138 of the Negotiable Instruments Act, 1881 - Exercise of...
March 6, 2024
GST:
Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...
March 6, 2024
GST:
Refund of deposit - reversal of ITC - The amount was allegedly recovered from them during search proceedings - The High Court noted that the deposit in this case lacked...
March 6, 2024
GST:
Transitional credit - TDS was transitioned under Section 140 of the TNGST Act, 2017, along with the “purchase tax” - The High court held that there is no scope for...
March 6, 2024
GST:
Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper...
March 6, 2024
Cus.:
The JNCH issues Public Notice regarding the weighment of self-sealed export containers in the Central Parking Plaza (CPP). Effective from March 1, 2024, all non-AEO...
March 6, 2024
FEMA:
The Reserve Bank of India has mandated that all Authorised Persons acting as Indian Agents under the Money Transfer Service Scheme (MTSS) submit quarterly statements...
March 6, 2024
I.Tax:
The CBDT has issued a circular which addresses conditions under which income from specific funds, trusts, institutions, universities, educational, or medical...
March 6, 2024
GST:
Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR...
March 6, 2024
GST:
Admissibility of input tax credit - inward supply of services by way of License Fee Recovery (LFR) on leasing of pumps along with the equipment - The AAR concluded that...
March 6, 2024
GST:
Classification of service - The distinction between the activity of "renting" and "hiring" - service of providing passenger buses on rent/lease by the applicant to...
March 6, 2024
GST:
Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The...
March 6, 2024
GST:
Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...
March 6, 2024
GST:
Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed...
March 6, 2024
I.Tax:
Allowable deduction of interest paid on the borrowings - Section 14A and Section 36(1)(iii) - Exempted dividend income - Based on the discussions and findings, the court...
March 6, 2024
I.Tax:
Reopening of assessment u/s 147 - Reasons to believe or suspect - huge share transaction - The court held that the reasons provided by the Assessing Officer for...
March 6, 2024
I.Tax:
Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...
March 6, 2024
I.Tax:
Addition of contract receipts - bogus activity - Estimation of income - The AO had made an addition to the assessee's income, alleging discrepancies in the contract...
March 6, 2024
I.Tax:
Addition on account of foreign currency found during the course of search - unaccounted income - The ITAT observed that no grounds to interfere with the CIT(A)'s...
March 6, 2024
I.Tax:
Unexplained creditor u/s. 68 - onus to prove - The ITAT ruled that once the identity of the creditor and the genuineness of the transaction are established, proving the...
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F
: GST PENALTY SECTION 122
F
: INQUIRY BY THE APPELLATE AUTHORITY
H
: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H
: Exemption from GST - pure services or supply of goods to the Notified ...
H
: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H
: Recovery of short paid duty alongwith interest and penalty - The petit...
H
: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H
: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H
: Classification of the mixed spices - classification accepted under the...
H
: Imposition of GST on vouchers - The petitioner, involved in managing c...
H
: Validity of assessment order - The High Court opined that the challeng...
H
: Refund claim - determination of the turn over for the purpose of refun...
H
: Grant of Regular Bail - In a case where the State sought to challenge ...
H
: Delay in filing the appeal - Time Limitation - petition delayed for al...
H
: Cancellation of GST registration of the petitioner - The High Court ex...
H
: Availing and utilization of Input Tax Credit - The applicant had initi...
F
: Penalty under Section 73(1) of CGST Act, 2017
H
: Addition u/s 68 - unexplained share application money - genuineness an...
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...
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
A
: Roving Judgements!
A
: Assessee would be considered as electronic commerce operator when digi...
A
: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
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