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Seeking cancellation of the GST registration - The...
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Eligibility for Input Tax Credit - Failure to...
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Levy of penalty @200% - e-way bill which was...
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Levy of interest and penalty - transition of amount...
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Highlights / Annotations / Catch Notes For May of 2022
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Showing 551 to 591 of 591 Records
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May 3, 2022
I.Tax:
Reopening of assessment u/s 147 - disallowance of interest - diversion of interest bearing funds - there was sufficient material on the record for...
May 3, 2022
I.Tax:
Maintainability of appeal in High Court - low tax effect - Addition u/s 69A - It is not in dispute that the appeals filed by the appellant-revenue in this bunch of...
May 3, 2022
I.Tax:
Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and...
May 3, 2022
I.Tax:
Addition to the total income on account of deferred grant - It is settled principle of law that an amount cannot be taxed in the hands of the assessee if it does not...
May 3, 2022
I.Tax:
MAT - Disallowance to computation of book profit u/s 115JB - Disallowance of leave encashment as unascertained liability - as the provision for leave encashment has been...
May 3, 2022
I.Tax:
Exemption u/s 11 - allegation of accommodation entry in the garb of corpus donation - There is no legal admissible evidence on record against the assessee that assessee...
May 3, 2022
I.Tax:
TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons...
May 3, 2022
I.Tax:
TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee...
May 3, 2022
I.Tax:
Revision u/s 263 - the Ld. CIT(E) has taken into consideration the incorrect and irrelevant facts to allege that there is no enquiry by the AO and thus the impugned...
May 3, 2022
I.Tax:
Deduction u/s 80IC - assessee controlled and provided all the facilities to its clients from Dehradun and the activities undertaken by the assessee falls in Item No. 13...
May 3, 2022
Cus.:
Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of...
May 3, 2022
Cus.:
Provisional release of seized goods - Multi-Function Devices - prohibited goods or not - There shall be a direction to the respondents to consider the plea of the...
May 3, 2022
IBC:
Recovery of property tax dues from the Liquidator - The Surat Municipal Corporation cannot claim any first charge or precedence over the subject property by virtue of...
May 3, 2022
IBC:
CIRP - Validity of claims of the respondents 2 to 7 admitted by the 1st respondent - the applicant herein is a shareholder of the Company and as rightly pointed out by...
May 3, 2022
VAT:
Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question...
May 2, 2022
I.Tax:
Updated return of income to be summitted in Form ITR-U - New Rule 12AC inserted - Income-tax (Eleventh Amendment) Rules, 2022 - Notification
May 2, 2022
DGFT:
Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...
May 2, 2022
Cus.:
Rate of exchange of one unit of foreign currency equivalent to Indian rupees - South African Rand - Seeks to amend Notification No. 34/2022-CUSTOMS (N.T.), dated 21st...
May 2, 2022
Cus.:
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
May 2, 2022
SEBI:
Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors - SEBI to generate FPI...
May 2, 2022
DGFT:
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE...
May 2, 2022
DGFT:
Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice
May 2, 2022
GST:
Seeking grant of Bail - tax evasion - sham companies - offence u/s 132 - It is not disputed by the department that if the tax evasion of the applicant is less than Rs.5...
May 2, 2022
GST:
Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - Since the...
May 2, 2022
GST:
Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills -...
May 2, 2022
I.Tax:
Reopening of assessment u/s 147 - Unexplained cash deposits - we are unable to accept the submission made on behalf of the petitioner that presumptive income is purely a...
May 2, 2022
I.Tax:
Claim of bad debt/ trading loss of the amount advanced by assessee in the course of its money leading activity - it is necessary to make an objective decision on the...
May 2, 2022
I.Tax:
Reopening of assessment u/s 147 - On considering the fact that the proceedings under Section 148 of the IT Act, 1961, which had started with the issuance of the notice...
May 2, 2022
I.Tax:
Legal and professional charges - Backward or forward integration of the activities of a manufacturing business cannot be considered to be establishment of a new...
May 2, 2022
I.Tax:
Disallowance of interest on loan taken for acquiring few let-out flats - Income from house property - nexus of use of the loan amount for acquiring the house property -...
May 2, 2022
I.Tax:
TP Adjustment - Disallowance of support service charges to ultimate holding company in absence of evidence of service availed - once the transaction is undisputedly...
May 2, 2022
I.Tax:
Disallowance on account of outstanding TDS payable - as such TDS deducted by the assessee is deemed to have been received by the recipient of the income and as such it...
May 2, 2022
Cus.:
Confiscation of goods - the appellant had not filed the IGM correctly inasmuch as there is mis-declaration of goods furnished therein. Further, no amendment of IGM had...
May 2, 2022
Cus.:
Refund of Anti Dumping duty deposited by the appellant - import of PVC Resin (Emulsion) Grade - appellant has claimed that due to oversight they deposited Anti Dumping...
May 2, 2022
Cus.:
100% EOU - eligibility for exemption from duty - The condition that the goods to be re-exported have to be the manufactured goods has been fulfilled or not? - The...
May 2, 2022
IBC:
Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from...
May 2, 2022
S.Tax:
Transfer of CENVAT Credit lying unutilized - amalgamation of entities - it cannot be said that the appellants had not duly reflected the credit particulars in their...
May 2, 2022
C.Ex.:
Maintainability of appeal before the Tribunal - non-fulfillment of the condition of pre-deposit of 7.5% of the duty subject to the amount specified in the first proviso...
May 2, 2022
C.Ex.:
Rejection of refund claim - eligible exemption - In the facts of the present case, there are no clear averments made by the appellant that conditions prescribed under...
May 2, 2022
C.Ex.:
Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...
May 2, 2022
Indian Laws:
Right to of Chartered Accountant (CA) to appear as counsel to appear before the Tribunal to defend the case on behalf of the JDA - Both appellant/applicant and the...
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: 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...
F
: Refund of IGST Charged and collected from Foreign Customer on Export o...
F
: sales Against 0.1% GST- if export not done within 90 Days
F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
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!
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