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Showing 351 to 400 of 2440 Records
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July 7, 2022
Cus.:
BCD and AIDC on Raw Cotton - Seeks to amend Notification No. 21/2022 dated 13 April 2022 - Notification
July 7, 2022
C.Ex.:
Ethanol blended petrol - High speed diesel oil blended with bio -diesel - Effective Rate of Duty of excise - Seeks to amend Notification No. 11/2017-Central Excise,...
July 7, 2022
GST:
Seeking grant of anticipatory bail - The respondents in their reply stated that for affecting the arrest of anybody for offences punishable under Section CGST Act, 2017,...
July 7, 2022
I.Tax:
Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which...
July 7, 2022
I.Tax:
Depreciation u/s 32 - scope of the term "Plant" - bottles and crates appellant-assessee uses in the course of carrying out its business can be treated as plant within...
July 7, 2022
I.Tax:
Correct head of income - surplus arising from the transfer and assignment of right, title and interest in the agreements for acquisition of office premises - Tribunal...
July 7, 2022
I.Tax:
Reopening of assessment - validity of notice issued u/s 148-A - seven days clear notice issued or not? - the authority is only required to form a prima facie opinion of...
July 7, 2022
I.Tax:
Disclosure of income under VDIS - set off of tax under VDIS with advance tax (including TDS) in regular course - a Section 70 and 71 mandate that the income disclosed in...
July 7, 2022
I.Tax:
Exemption u/s 11 - whether benefits were availed by the specified persons without any other compensations or rent paid by such specified persons is inadequate - it is...
July 7, 2022
I.Tax:
Depreciation on the furniture and fixture against the rental income of movable assets - In case of contract, parties to the agreement make law for themselves to which...
July 7, 2022
I.Tax:
Deemed dividend addition u/s 2(22)(e) - substantial shareholding in the company - As submitted assessee has advanced the money on interest to the company and there is a...
July 7, 2022
I.Tax:
Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent...
July 7, 2022
I.Tax:
Disallowance of short term capital loss aroused on the forfeiture of share warrant money - additions u/s 68 - since all the details of the flow of funds was before the...
July 7, 2022
I.Tax:
LTCG - land including factory building of the assessee was acquired by the State Govt. and the assessee had received compensation including interest - As also settled...
July 7, 2022
I.Tax:
Addition on the bases of seized material procured from corporate office - Since the seized material is neither the regular books of account nor kept in the regular...
July 7, 2022
I.Tax:
Unutilized CENVAT and Service Tax credit written off - Bad debts u/s 36(1)(vii) r.w. Section 36(2) - assessee has not been able to bring anything on record to establish...
July 7, 2022
Cus.:
Classification of imported goods - Magnetic Iron Centre Copper/Centre Core Assembly - Although it is found that Rule 1 of Interpretation read with Section Note 2 itself...
July 7, 2022
IBC:
Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...
July 7, 2022
IBC:
CIRP - Preferential Transactions or not - related transaction or not - Transaction within look bak period - such transactions are carried with intent to defraud...
July 7, 2022
S.Tax:
PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...
July 7, 2022
C.Ex.:
Recovery of sums due to Government from the owner of property - default made by the lessee under Leave & Licence Agreement - it is settled that the government dues...
July 7, 2022
C.Ex.:
Penalty under rule 26 of the CER, 2002 can be imposed on a person only when it is proved beyond doubt that the person dealing with excisable goods knew or had reason to...
June 7, 2022
GST:
Blocking of Input Tax Credit - the reason to invoke the power conferred under Rule 86A of CGST Rules against the petitioner is an intelligence report received from...
June 7, 2022
GST:
Jurisdiction of GST officer to issue the impugned show cause notice - Taxable turnover below threshold limit prescribed qua tobacco products or not - seeking refund the...
June 7, 2022
GST:
Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...
June 7, 2022
GST:
Seizure of goods alongwith the vehicle - The imposition of the penal consequences due to an exception, which has been caused on account of the inadvertent human error by...
June 7, 2022
GST:
Maintainability of appeal before Commissioner (appeals) - Period of limitation - Seeking restoration of cancellation of registration - no fault can be attributed to the...
June 7, 2022
GST:
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a...
June 7, 2022
I.Tax:
Vivad se Vishwas Scheme - Extension of the last date for payment of tax sought to be applied for filing new application - No such press release or notification was...
June 7, 2022
I.Tax:
Claim towards bad debts - if the provision written back is the excess provision than the money realized, then that would 100% be brought to tax apart from the fact that...
June 7, 2022
I.Tax:
Exemption u/s 11 - Charitable activity or not - printing of News papers to educate the Toiling Masses being its objects - Tribunal has not rendered any finding on the...
June 7, 2022
I.Tax:
Revision u/s 263 - during the course of assessment, the AO made an addition on account of unexplained cash credit of unsecured loan u/s 68 - AO omitted to disallow the...
June 7, 2022
I.Tax:
MAT computation - Disallowances on account of loss on revaluation of fixed assets - The expression 'income defined under Section 2(24) of the Act does not include such...
June 7, 2022
I.Tax:
Conversion of 'Limited scrutiny' to 'Complete Scrutiny' - We are not convinced with the argument of the DR that the issue raised by the AO is limited to the cash in hand...
June 7, 2022
I.Tax:
Addition u/s 14A r.w.r. 8D - There is no such provision in the statute that no disallowance of expenditure could be made on investments made in the earlier years....
June 7, 2022
Direct Taxes:
Benami Property Transaction - title over the suit properties - Moreover purchase of a property by husband in the name of the wife cannot be called a benami transaction...
June 7, 2022
Co.Law:
Vicarious liability of partner of the firm - separate identity of partnership firm - merely the petitioner running a firm, but it is not a legal entity and it cannot be...
June 7, 2022
IBC:
CIRP - Claim of successful resolution applicant over pre-deposit made the corporate debtor for filing of an appeal under VAT Act - right of state to recover the...
June 7, 2022
IBC:
CIRP - Rejection of impleadment - allottees of “Amadeus” a real estate project being developed by the Corporate Debtor - The Financial Creditors in a class, who at...
May 7, 2022
I.Tax:
Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act - New Rule 2DCA inserted - Income-tax Rules, 1962
May 7, 2022
SEBI:
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2022. - Notification
May 7, 2022
Co.Law:
Companies (Prospectus and Allotment of Securities) Amendment Rules, 2022. - Notification
May 7, 2022
I.Tax:
Income-tax (Twelfth Amendment) Rules, 2022. - Notification
May 7, 2022
GST:
Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by...
May 7, 2022
GST:
Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly...
May 7, 2022
GST:
Revocation of cancellation of the GST registration of the petitioner - a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022 - It is...
May 7, 2022
GST:
GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24...
May 7, 2022
GST:
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present...
May 7, 2022
GST:
Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental...
May 7, 2022
GST:
Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply...
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Quick Updates:
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F
: INQUIRY BY THE APPELLATE AUTHORITY
H
: Addition u/s 68 - unexplained share application money - genuineness an...
H
: Validity of reopening of assessment - The High Court notes that certai...
H
: Condonation of delay of 1085 days in filing the appeal u/s 260-A - Rev...
H
: TDS u/s 194H - assessee is a cellular mobile service providers - Align...
H
: Reopening of assessment u/s 147 - The High Court noted that the issue ...
H
: Validity of reopening of assessment - The High Court found that the As...
H
: Reopening of assessment u/s 147 - Reasons to believe - The High Court ...
H
: Rectification application u/s 254 - Tribunal not followed the decision...
H
: Reopening of assessment against entity ceased to exist/amalgamating en...
F
: Refund of IGST Charged and collected from Foreign Customer on Export o...
H
: Capital gain arising on transfer of land - STCG arising out of the tra...
H
: Grant of approval u/s 80G(5) - Delay in filing From No. 10AB for appro...
H
: Deduction u/s.80IA(4)(i) - assessee business is in the nature of work ...
H
: Jurisdiction of the Tribunal to entertain the appeal related to duty d...
H
: Seeking release of the original bill of lading and release of the carg...
H
: Power of High Court to entertain writ petition - alternative efficacio...
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...
F
: Penalty under Section 73(1) of CGST Act, 2017
F
: ITC of FY 2017-18 blocked
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
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