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Showing 81 to 130 of 2253 Records
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Indian Laws:
Warehouse insured or not - fire incident - Loss of customs duty - Reimbursement of Customs Duty and unjust enrichment -...
Indian Laws:
Dishonour of Cheque - conviction of accused - vicarious liability - In the present case ‘Notice’ under Section 138 of...
Indian Laws:
Validity of the ‘Group of Companies’ doctrine in the jurisprudence of Indian arbitration - whether there can be a...
Indian Laws:
Allegation of Misconduct against the petitioner acting as Commissioner of Income Tax (Appeals) / CIT(A) - officials...
Cus.:
Seeking release of provisionally attached Bank Account of petitioner - The respondents have failed in their duty by not...
Cus.:
Confiscation of imported goods - undervaluation of goods - The golden rule being that ordinarily the transaction value...
Cus.:
Revocation of Customs Broker License - Allegation of violation of Regulation 10 not proved - However, in view of the...
Cus.:
Classification of imported goods - Clear Float Glass (CFG) - the correct classification of the Clear Float Glass...
Cus.:
Classification of imported goods - Cheese Polvaromas (semi-finished) / Cheese Polvaromas (semi-finished flavour...
S.Tax:
Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be...
C.Ex.:
Interest on irregular CENVAT Credit availed but not utilized - The appellant though have taken credit irregularly or...
C.Ex.:
Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the...
Indian Laws:
Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated...
Indian Laws:
Dishonour of Cheque - Whether the learned MM in the present cases has conducted an preliminary / necessary inquiry u/s...
GST:
Penalty order u/s 129(1) of the UPGST Act - confiscation of goods - It was contended that, the goods, along with...
GST:
Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it...
GST:
Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons...
GST:
Cancellation of GST registration of petitioner - allegation of not maintaining the sale register - It is a matter of...
GST:
Apprehension of pre-judging the matter - Validity of preliminary report - the challenge to the preliminary report dated...
GST:
Payment of GST under Reverse Charge Mechanism (RCM) - guarantee/security to the bank provided by the Managing Director...
GST:
Non-application of mind by the GST officers - Validity of issue of Show cause notice (SCN) - The Commissioner of State...
GST:
Validity of order passed u/s 74 - The impugned order contains reasons and has been passed after affording the...
I.Tax:
CSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act would not be...
I.Tax:
Condonation of delay in filling appeal before High court - Huge delay of 1072 days - 'sufficient cause' of delay or not?...
I.Tax:
Reopening of assessment u/s 147 - Scope of new provision section 148A - The explanation tendered for issuance of 148 A...
I.Tax:
Benefit of DTAA against Dividend Distribution Tax (DDT) - whether the benefit of DTAA can be extended to domestic...
I.Tax:
Validity of Reopening of assessment u/s 147 - Failure to record the valid satisfaction - The assessment order passed,...
I.Tax:
Revision u/s 263 - Disallowance u/s 14A r.w.r 8D - In case, the ld. 1st Appellate Authority forms an opinion that ld....
Cus.:
Levy of penalty u/s 114AA of the Customs Act, 1962 - Smuggling - Red Sanders - appellant have not made, signed or use...
C.Ex.:
Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined...
Cus.:
Seeking waiver (exemption) of cost recovery basis - whether the CFS has achieved the bench marking for waiver of cost...
I.Tax:
Higher rate of Depreciation - Prime requirement is that moulds should be owned by the assessee, the same should be part...
I.Tax:
Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - The judgment/decision on the strength of which we had...
I.Tax:
Penalty u/s 271(1)(c) - estimation of income - bogus purchases - penalty u/s 271(1)(c) of the Act cannot be levied...
Cus.:
Conversion of shipping bills - Denial of Export Benefits - Appellant thus having waited for long for cancellation...
Cus.:
Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and...
S.Tax:
Classification of services - works contract services or not - activity of construction of Mega Sports Complex for...
C.Ex.:
Wrongful availment of CENVAT credit - Removal of machinery after two days of taking credit - The fact of removal of one...
C.Ex.:
Classification of goods - Loader fitted in the tractor supplied by the customer - Adjudicating Authority has considered...
Indian Laws:
Dishonour of Cheque - existence of a legally enforceable debt - onus to prove - The fundamental error in the approach...
Indian Laws:
Seeking partial setting aside of award - scope of the contract - extra Cost on increased - Extra GST Burden - non-grant...
GST:
Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST...
I.Tax:
Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure...
I.Tax:
Revision u/s 263 - Since the return filed by the assessee was selected for limited scrutiny, inter-alia, regarding...
I.Tax:
Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to cover the aspect of remuneration to partners - As the ld....
I.Tax:
Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available...
I.Tax:
Penalty u/s. 271E - violation of the provisions of Section 269T - Repayment of monthly instalment in cash to Tata...
I.Tax:
Deduction u/s 54B - reinvestment of the sale proceeds of the agricultural land - The fact that the agricultural lands...
I.Tax:
Additions towards Credit card expenditure - when the income of the assessee has been taxed, he has the source of such...
I.Tax:
Rectification of mistake - Levy penalty u/s 271AAC or u/s 270 - No proceedings are pending before the CIT(A) - CIT (A)...
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Quick Updates:
F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F
: Bill To a Overseas Company Supply of goods Locally
A
: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A
: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A
: REJECTION OF REPAYMENT PLAN
A
: Assessee is entitled to stay on recovery proceedings when Appellate Tr...
F
: Credit Note
H
: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H
: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H
: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H
: Validity of assessment order - as argued without giving the petitioner...
H
: Estimation of income - bogus purchases - quantification of profit - Th...
H
: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H
: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H
: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H
: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H
: Income taxable in India or not - Salary income - Australia assignment ...
H
: Taxability of income in India - Addition of receipt emanating from off...
H
: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H
: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H
: Finalization of the provisional assessment - The High Court emphasized...
H
: Remission of duty - Application of Section 23 - duty free goods brough...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F
: Man power supply to Poultry Farm - Taxable or exempt
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C
: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C
: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C
: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
A
: The onus is entirely on the Revenue to establish existence of PE every year
A
: Know the Contrasts between PF and ESIC
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