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Validity of assessment order of GST demand -...
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Quantification of pre-deposit of 20% before filing...
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Validity of action taken by the GST officers in...
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Seeking grant of bail - Evasion of GST - The High...
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Territorial Jurisdiction - seeking transfer of...
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Eligibility for Composition scheme - ice-cream -...
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Characterization of receipt - amount received by...
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Showing 1 to 50 of 5984 Records
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120
GST:
Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause...
GST:
Power to arrest and GST - Section 69 which is akin to Section 19 of PMLA has inherent safeguards before affecting the...
GST:
Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax...
GST:
Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as...
I.Tax:
Compounding of an offence committed u/s 276B, r/w. Section 287B - Period of limitation for filing compounding...
I.Tax:
Reopening of assessment u/s 147 - exemption u/s 10AA - SEZ unit - Source of profit derived - foreign exchange...
I.Tax:
Reopening of assessment u/s 147 - review v/s reopening - AO has allowed the Long Term Capital Gains and Short Term...
I.Tax:
Additions u/s 68 - Bogus sales - purchase of sewelleng without PAN - Taking full address and PAN of the customers who...
I.Tax:
Revision u/s 263 - payment towards registration fees are not allowable as revenue expenses as per provision of section...
I.Tax:
Addition u/s 56(2)(vii)(b) - Purchase of property below circle rate / stamp value - since the assessee/co-owners has...
I.Tax:
Estimation of notional rent - assessee had unsold closing stock which was kept vacant during the current Assessment...
Cus.:
Overvaluation of imported goods - cut and polished diamonds - There has been blatant disregard not only of the scheme...
Cus.:
Levy of penalty - mis-conduct and moral turpitude - Customs Broker License - It is noted that it was imperative for the...
Cus.:
Condonation of delay in filing appeal - The appellant is a sole proprietorship firm and the Proprietor is aged about 70...
IBC:
CIRP - Restriction on Trespassing on a property, allegedly owned by the corporate debtor - The Impugned Order does not...
S.Tax:
Levy of Service Tax - royalty paid to overseas entity - transferring of technical know-how cannot be equated to...
C.Ex.:
CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the...
C.Ex.:
Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT...
VAT:
Amnesty Scheme - Considering the intention of the amnesty scheme, the interest had to be waived in respect of the tax...
Indian Laws:
Dishonour of Cheque - vicarious liability of Director - resignation on the date of issuance of cheques in dispute -...
IBC:
CIRP - Del Credere Agent - Financial Debt or not - in the teeth of Clause 15 of the ‘Del Credere Agency Agreement’,...
GST:
Refund of Input Tax Credit - goods exported - There are no reason whatsoever for denial of refund in respect of ITC...
GST:
Bonded warehouse transaction - transfer of title of goods by the Applicant to its customers or multiple transfers...
GST:
Taxability - incidental charges - Maintenance charges for usage of common facilities - as the principal supply i.e...
GST:
Taxability - Supply of raw water and its incidental charges - when the principal supply of raw water is exempted,...
GST:
Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with...
GST:
Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as...
Cus.:
Undervaluation of imported goods - MDF boards - large-scale evasion of customs duty - Section 14 of the Customs Act,...
IBC:
CIRP - Bona fide Home Buyers’ of the Villa - This ‘Tribunal’, keeping in mind of the surrounding facts and...
IBC:
CIRP - approval the resolution plan - Present is a case where the Appellant having been given multiple opportunities to...
Indian Laws:
Dishonour of Cheque - Quantum of sentence / Fine - The sentence is optional, either it may be imprisonment for two...
I.Tax:
Reopening of assessment u/s 147 - reason to believe - commencement date / year for deduction u/s 80IA - Eligible from...
I.Tax:
Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for...
I.Tax:
Addition u/s 40A(3) - payments in cash towards purchases - ld.AR claimed that the payments were covered under the...
I.Tax:
Claim of deduction of unknown liability towards customs duty - Deduction u/s 43B - Fresh claim before AO during the...
I.Tax:
Short term capital gain or long term capital gain of capital assets - sale of building with land - denying indexed cost...
I.Tax:
Revision u/s 263 - assessee had utilized the unsecured loans for non business purpose and interest paid on the same has...
I.Tax:
Income deemed to accrue or arise in India - Revenue has failed to establish on record through credible evidence that...
I.Tax:
Penalty u/s 271B - delay in filing tax audit report - reasonable / bonafide cause - The assessee is not a habitual...
I.Tax:
Addition u/s 69C - value of asset bought from the vendor who is alleged to be a suspicious dealer - disallowance of...
I.Tax:
Disallowance of loss on trading in Mentha oil - sale below market price - unrelated party transactions - The assessee...
IBC:
Approval of Resolution plan - Validity of order of NCLT issuing direction for consideration of PUFE Transaction...
PMLA:
Money Laundering - Scheduled offences - The petitioners besides facing trial for the offences under ULA(P) Act, are...
C.Ex.:
100% EOU - Remission of duty - applicability of Rule 21 of CER on plant and machinery and raw materials which were lost...
GST:
Refund of unutilized ITC accumulated - Place / location of supply - Export of services or not - OIDAR - supply of...
GST:
Seeking release of seized currency - Power u/s 67(2) of GST Act to seize unaccounted money - applying the principle of...
I.Tax:
Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment...
I.Tax:
Income deemed to accrue or arise in India - fees for technical services - the assessee is making available RCITP all...
I.Tax:
Penalty u/s 271(1)(c) - Assessee preferred a claim which was not acceptable to the Revenue - threat of penalty cannot...
I.Tax:
Revision u/s 263 - case of “no enquiry” - Regarding introduction of Explanation 2 to section 263, as claimed by Ld....
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Quick Updates:
H
: Summons issued to attend the office of the DRI - seeking permission fo...
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
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F
: Man power supply to Poultry Farm - Taxable or exempt
F
: Section 16(4)
F
: iterest liability
H
: Absolute Confiscation of gold recovered during the course of search - ...
H
: Town Seizure - Absolute confiscation of gold - imposition of penalties...
H
: Classification of imported goods - amino acid powder - whey protein po...
H
: Multiple assessments in the same Bills of Entry - Finalization of prov...
H
: Valuation of imported goods - Ethylene Vinyl Acetate [EVA] - The appel...
H
: Revocation of Customs Broker License - The Tribunal examined each char...
H
: Valuation of imported goods - addition of franchise fee and internatio...
H
: Money Laundering - Compliance of summons issued by the petitioner, ED ...
H
: Seeking grant of anticipatory bail - Money Laundering - twin condition...
H
: Money Laundering - Proceeds of crime - attachment of moveable property...
H
: Money Laundering - provisional attachment order - Despite claiming inn...
H
: Dishonour of Cheque - Plea to expedite the trial of a complaint - Case...
H
: Dishonour of Cheque - Grant of Bail - Mandate to deposit of a minimum ...
H
: Inclusion of gender specific infrastructure facilities - The Trade Not...
A
: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A
: Right to personal hearing and Right to object the SCN cannot be compro...
N
: Foreign Exchange Management (Non-debt Instruments) (Third Amendment) R...
N
: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
A
: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A
: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A
: If an Assessee deposits all taxes, interest, etc. and complies with ot...
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