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Release of seized goods - The appellants argued...
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TDS u/s 194H - Higher rate of TDS @20% in absence...
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Showing 901 to 950 of 6863 Records
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March 2, 2024
C.Ex.:
CENVAT Credit - though the tools and moulds purchased by them were continue in use for manufacture of excisable automobile components however same has been shown as sold...
March 2, 2024
C.Ex.:
Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two...
March 2, 2024
VAT:
Time Limitation for reopening of asse - The High Court observed that since no returns were filed by the petitioner in time or thereafter as is prescribed under Rule 7 of...
March 2, 2024
Indian Laws:
Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically...
March 1, 2024
GST:
Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to...
March 1, 2024
GST:
Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - The High...
March 1, 2024
GST:
Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of...
March 1, 2024
GST:
Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...
March 1, 2024
GST:
Classification of supply - survey, designing, installation and commissioning of project under EPC contract - The AAAR held that the services provided by the appellant...
March 1, 2024
GST:
Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...
March 1, 2024
I.Tax:
TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...
March 1, 2024
I.Tax:
Re-opening of assessment u/s 147 - notice beyond period of four years - change in the opinion or a later decision on the legal aspects - The High court finds no evidence...
March 1, 2024
I.Tax:
Revision u/s 263 - admissibility of deduction u/s 54F - CIT has misinterpreted the provision of law to hold that the assessee was ineligible to claim exemption u/s. 54F...
March 1, 2024
I.Tax:
TP Adjustment - Allowability of intergroup payment of management fees - principle of consistency - The Income Tax Appellate Tribunal (ITAT) found that the assessee...
March 1, 2024
I.Tax:
TP Adjustment - Eligible International Transaction - safe harbor rules - The court examined the eligibility of international transactions under Rule 10TC of the Income...
March 1, 2024
I.Tax:
Revision u/s 263 - CIT setting aside the second reassessment order - time limit to take action u/s 263 - the necessity for the Commissioner to have substantial grounds...
March 1, 2024
I.Tax:
Unexplained credits u/s. 68 - cash claimed to have been received by the assessee from recovery of farmers' advances earlier granted - onus to prove - The ITAT upheld the...
March 1, 2024
Cus.:
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not...
March 1, 2024
Co.Law:
Professional Misconduct - Chartered Accountant (CA) - Significant failures to adhere to Standards on Auditing (SAs), gross negligence, and lack of professional...
March 1, 2024
IBC:
CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...
March 1, 2024
IBC:
While permitting withdrawal of Section 9 Application, Adjudicating Authority did not grant liberty to the Appellant to reapproach the Adjudicating Authority in the event...
March 1, 2024
IBC:
Approval of the Resolution Plan - Appellant (Successful Resolution Applicant - SRA) submits that after approval of Resolution Plan of the Appellant by the CoC, there was...
March 1, 2024
IBC:
Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute...
March 1, 2024
IBC:
Withdrawal of CIRP - The NCLAT emphasized that withdrawal of CIRP necessitates an application by the applicant and approval by 90% of the Committee of Creditors (CoC),...
March 1, 2024
IBC:
CIRP - Eviction of the Appellant from the property - handing over the possession of the property in question to the RP (now Liquidator) within 15 days from the passing...
March 1, 2024
C.Ex.:
Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue...
March 1, 2024
C.Ex.:
Relevant date for allowing interest on delayed transfer of Cenvat credit - While the appellant argued for the date of formal communication of the merger to the...
March 1, 2024
C.Ex.:
Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...
March 31, 2023
Indian Laws:
Foreign Trade Policy 2023 announced - FTP 2023 is a dynamic and open ended Policy
March 31, 2023
GST:
Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by...
March 31, 2023
GST:
Detention of goods alongwith vehicle - without E-Way bill - invoice value less that monetary limit - as the petitioner is ready and willing to pay the liability in terms...
March 31, 2023
I.Tax:
Delay in filling ROI - application for condonation of delay u/s 119(2)(b) - the PCIT ought to have taken a lenient view considering the difficulties, which the persons...
March 31, 2023
I.Tax:
Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be...
March 31, 2023
I.Tax:
Rectification of mistake u/s 154 - the explanation of payments on Holidays appears highly doubtful but however such inference cannot be taken in the realm of obvious...
March 31, 2023
I.Tax:
Requirement of TDS - Levy of late filing fee on account of delay in filing of TDS statements u/s. 234E - it is unclear to us as to how the assessee is under an...
March 31, 2023
I.Tax:
Fixed Place PE - Taxability of offshore supply of goods - Attribution of profits - once the basis of determination of total income itself is illegal due to violation of...
March 31, 2023
I.Tax:
Reopening of assessment u/s 147 - addition u/s 68 - As the failure on the part of the A.O to facilitate a cross-examination of the aforementioned persons, and also make...
March 31, 2023
I.Tax:
Allowability of interest expenses under “Income from Other Sources” - interest paid to SBI loan - assessee has not shown any income from the said property - In the...
March 31, 2023
I.Tax:
Exclusion of insurance charges from the export turnover for computing 10AA deduction - The assessee has not charged its customers separately in respect of the insurance...
March 31, 2023
I.Tax:
Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - In the present case, the assessee returned...
March 31, 2023
Cus.:
Classification of imported goods - LCD panels - LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that...
March 31, 2023
Cus.:
Jurisdiction - power of DGFT to amend the Import Policy Condition - competent authority - Once the Central Government invoked the powers in the Act and issued Gazette...
March 31, 2023
Cus.:
EPCG Scheme - non-fulfilment of export obligation - The findings of the competent authority reveals that in order to relax the conditions, EPCG license number, date of...
March 31, 2023
SEBI:
Allegation on Karvy Stock Broking committed fraud with respect to thousands of investors - not only the grievance of the petitioners but the grievance of similarly...
March 31, 2023
IBC:
Initiation of CIRP - Priority of consideration and admission of application - Keeping in view that the Order of Admission, has not yet been passed by the Adjudicating...
March 31, 2023
FEMA:
Search operation under Section 37 of FEMA - The petitioner instead of furnishing documents and statements have chosen to file the present writ petition. The original...
March 30, 2023
GST:
Classification of goods - PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors...
March 30, 2023
GST:
Exemption from GST - Healthcare services - sharing of the charges paid by the patients - contract of taking a space with all amenities related to the Gastroenterological...
March 30, 2023
I.Tax:
Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case...
March 30, 2023
I.Tax:
Additions u/s 68 - unknown cash deposits made in two bank accounts - from the very first instance, assessee had been in a very loud and clear manner categorically...
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Quick Updates:
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H
: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H
: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H
: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H
: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H
: Validity of Reassessment notices issued unsigned - maintainability of ...
H
: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H
: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H
: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C
: Extension of due date for filing of Form No. 10A/10AB under the Income...
H
: Condonation of delay - substantial delay of 166 days before ITAT - The...
H
: Income deemed to accrue or arise in India - Attribution of Profit to p...
H
: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H
: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N
: Export of 2,000 MT of White Onion under Code 0703 10 19
F
: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C
: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H
: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H
: Estimation of income - bogus purchases - The Tribunal recognized the a...
H
: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A
: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A
: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A
: Understand the Contrasts between Government and Public Limited Companies
A
: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N
: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C
: Unauthorised foreign exchange transactions
A
: Excess or Short Payment of Customs Duty on Import of goods into India
A
: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A
: Understanding the Scope of Accounting.
A
: GST not payable on amount recovered from permanent employees for cante...
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Black Money .... Act, 2015
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