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Showing 301 to 350 of 2070 Records
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September 26, 2022
PMLA:
Money Laundering - proceeds of crime - For issuance of process against the accused it has to be seen only whether there is sufficient ground for proceeding against the......
September 26, 2022
S.Tax:
Demand beyond the scope of Show Cause Notice (SCN) - Whether the services in question are admissible input service in terms of Rule 2(l), this issue was never raised in.....
September 26, 2022
S.Tax:
CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of......
September 26, 2022
Indian Laws:
Existence of arbitration agreement between the parties - This Court is of the opinion that merely because the proposal forwarded on behalf of the respondents, by letter.....
September 26, 2022
Indian Laws:
Dishonor of Cheque - legally enforceable - cheque received through third party - The appellant being the complainant had failed to establish by cogent evidence that the.....
August 26, 2022
GST:
Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the......
August 26, 2022
I.Tax:
Exemption u/s 11 - Whether activities of assessee are charitable in nature? - The critical issue continues to relate to the usage of funds by the petitioner as this......
August 26, 2022
Indian Laws:
Exemption u/s 123(e) of the Coimbatore City Municipal Corporation Act, 1981 - eligibility to the petitioner as a charitable hospital - Exemption u/s 123(e) of the......
August 26, 2022
I.Tax:
Refusal of registration u/s 10(23C)(vi) - Although the ld. CIT (E) has said so, it nowhere stands proved that the funds/income of the Applicant are being utilised for......
August 26, 2022
I.Tax:
Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit......
August 26, 2022
Cus.:
Seeking provisional release of de-stuffed imported perishable goods - Defatted Coconut - the respondents clearly erred in coming to the conclusion that the provisional......
August 26, 2022
Cus.:
Rejection of provisional release of goods imported by the appellant - Secondary grade goods - Prime goods or not - Department is that the appellants forged Mill Test......
August 26, 2022
Cus.:
Suspension of Customs Broker’s Licence - Regulation 16(1) of the CBLR, 2018 - facts and circumstances of the case pending further investigation and decision on......
August 26, 2022
Cus.:
Rate of duty - Confiscation of goods - base oil grade-12 - Import of ‘high flash high speed diesel’ which is ‘canalised’ - Though appellant did challenge the denial of......
August 26, 2022
IBC:
Threshold limit for triggering CIRP - Validity of Section 7 of the Insolvency and Bankruptcy Code, 2016 - Initiation of CIRP by Financial Creditors - The statute i.e.,......
August 26, 2022
S.Tax:
Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all......
August 26, 2022
S.Tax:
Rejection of Form SVLDRS-1 - valid quantification and admission of duty/tax by Petitioner before 30th June, 2019 - Section 125 of the Finance Act, 2019 provides that all....
August 26, 2022
C.Ex.:
Classification of goods - Zarda - The Revenue has not produced any material evidence on record to support the change of classification by them from ‘Chewing Tobacco’......
August 26, 2022
Indian Laws:
Execution of the award passed by the learned Arbitral Tribunal/Court - If the High Courts convert itself to the Executing Court and entertain the writ petitions under......
August 26, 2022
Indian Laws:
Dishonor of Cheque - Jurisdiction of the Court - In view of the provision of section 142(2)(a) of the N.I. Act, the Court at Hojai which has jurisdiction to try the same....
July 26, 2022
GST:
Expiry of validity of E-way bill - The GSTN authority is required to consider the feasibility of providing an additional field in the online form to be filled by......
July 26, 2022
GST:
Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by......
July 26, 2022
GST:
Classification of services - Restaurant Service or Outdoor Catering Service - providing services relating to supply of food to the employees of NTPC Anta at the premises....
July 26, 2022
GST:
Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main....
July 26, 2022
GST:
Levy of GST - providing buses on hire (service) - supply of services to BCLL, AICTSL, JCTSL (State Government Co.) - The different tax liability cannot be fastened on......
July 26, 2022
GST:
Classification of supply - administering of COVID-19 vaccination by hospitals - Generally, the primary requirement of the recipient would be the receipt of the vaccine,.....
July 26, 2022
GST:
Classification of goods - Ber Berry - containing the ingredients jujube fruit, sugar, salt, permitted preservative (E-211] and mixed spices - The process of manufacture.....
July 26, 2022
GST:
Classification of goods - Roof Mounted AC package Unit - the Roof Mounted AC package Unit would be manufactured by the applicant, strictly as per the specification and......
July 26, 2022
I.Tax:
Assessment u/s 153A - unexplained investment - the Assessing Officer failed to record as to how the documents found during search reflected any undisclosed income of the....
July 26, 2022
I.Tax:
Validity of order as exercise of power u/s 281 - jurisdiction of TRO - Certain transfers to be void - validity of purchase of property being land and farm house - t the.....
July 26, 2022
I.Tax:
Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents,....
July 26, 2022
I.Tax:
Nature of expenditure - addition of write off of investments - the claim of loss accruing or arising as investment in equity shares, non-convertible debentures and zero.....
July 26, 2022
I.Tax:
Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of......
July 26, 2022
I.Tax:
Allowable business expenditure - the ld. CIT(A), without considering the same, confirmed the order of the Assessing Officer by noting that the expenses are relating to......
July 26, 2022
I.Tax:
Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s.....
July 26, 2022
IBC:
CIRP proceedings - NCLT admitted the application - dispute was existing or not - There is no quarrel with the law laid down by this Tribunal that the electronic evidence....
July 26, 2022
IBC:
Appellant is subsidiaries or affiliate of the Unitech Limited or not - Unitech Holdings Limited a wholly owned subsidiary of Unitech Limited has shareholding to the......
July 26, 2022
IBC:
Seeking direction to proposed Resolution Applicant to approach the Committee of Creditors (CoC) for deciding his eligibility under section 29A to submit a resolution......
July 26, 2022
C.Ex.:
Refusal to de-seal cigarette manufacturing machines and DG sets - validity of the declaration of trade notice - The Excise officer is posted there 24x7 hours to check......
July 26, 2022
C.Ex.:
EOU - achievement of NFE - deemed exports / third party exports - Mere non-mention of the noticee's name or its status in the shipping bills - the performance of the......
July 26, 2022
Indian Laws:
Territorial Jurisdiction of HC to entertain appeal - Orissa High Court or Andhra Pradesh High Court - It is not in dispute that before filing an application under......
May 26, 2022
GST:
Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissing petition of Union of India in case of RCM.
May 26, 2022
DGFT:
Amendment in import policy of Paper and incorporation of policy condition in Chapter 48 of ITC (HS), 2022, Schedule - I (Import Policy) - Notification
May 26, 2022
SEBI:
Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular
May 26, 2022
FEMA:
Guidelines on import of gold by Qualified Jewellers as notified by – The International Financial Services Centers Authority (IFSCA) - Circular
May 26, 2022
IBC:
Review of circulars - it has been decided to rescind circulars listed in the Annexure - Circular
May 26, 2022
DGFT:
Import of Oxytocin reference standards is permitted exclusively for the purpose of test and analysis subject to submission of Test License issued by the DGCI / CDCSO. -.....
May 26, 2022
Cus.:
Seeks to amend notification No. 27/2011 dated 1st March, 2011 to increase export duty on certain goods. - Notification
May 26, 2022
Cus.:
Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Seeks to further amend notification No. 11/2021- Customs dated 1 st February,......
May 26, 2022
Cus.:
Seeks to amend Second Schedule of the Customs Tariff Act, 1975 to increase and levy Export duty. - Notification
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: Detained goods may be released u/s 129(1)(a) of CGST Act, 2017. Petiti...
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: Retrospective cancellation of GST registration without proper reasons ...
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: Tribunal's remand to reassess 'pit filling' expenses was justified. No...
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: IBC 2016 prevails over Income Tax Act. AO have limited jurisdiction du...
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: Condonation of delay: 506-day delay in filing an appeal refused due to...
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: Allowability of expenditure u/s 37(1) against partner's interest & rem...
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: Rectification u/s 154: Withdrawn amount from provident fund (PF) as ex...
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: A charitable trust is eligible for deduction u/s 11 despite belated fi...
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: GST on rent received from building which is constructed from loan adva...
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: Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate...
A
: Service Tax payable under reverse charge when reimbursable expense inc...
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: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
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: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
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: Seeks to amend Notification No. 2/2019-Customs (CVD), dated 30th Augus...
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: Para medico service provided to Gcvernment Hospital under health care ...
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