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Eligibility for Composition scheme - ice-cream -...
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Characterization of receipt - amount received by...
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Validity of assessment order - SCN as also the...
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Seeking reimbursement of GST amount paid by the...
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Condonation of delay in filing an appeal before the...
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Valuation of imported goods - inclusion of royalty...
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Showing 301 to 350 of 70017 Records
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1401
I.Tax:
Disallowance of foreign exchange fluctuation loss on sale proceeds held in the EEFC account - ITAT deleted addition -...
I.Tax:
Addition u/s 40A - Cash expenditure exceeding the threshold of Rs. 20,000/- - The appellant/assessee argued that the...
I.Tax:
Reopening of assessment u/s 147 - Exemption of dividend income and the allowability of short-term capital loss - The...
I.Tax:
Deemed dividend u/s 2(22)(e) - The AO held that loans received by the assessee from the Company constituted deemed...
I.Tax:
Deduction u/s. 80P(2)(d) - interest income earned from other cooperative banks/societies - Principle of mutuality -...
I.Tax:
Addition u/s 68 - assessee received unsecured loans from various parties - The AO had held that the unsecured loans...
I.Tax:
Validity of proceedings u/s 153C - The Tribunal upheld the proceedings u/s 153C, agreeing with the CIT(A)'s decision...
I.Tax:
Accrual of income in India - taxability of the “software” supplied to Indian affiliates - The Tribunal's decision...
Cus.:
Invoking and encashing a bank guarantee - Demerger of business - bank guarantee for fulfillment of the duty amount -...
Co.Law:
Liability of stamp duty on increase in share capital - How stamp duty is to be applied to Articles of Association in...
Co.Law:
Division of shares among the deceased's children - Interpretation of will - To be treated as part of her "movable...
Co.Law:
CIRP - Recovery of outstanding dues - Legitimacy and consequences of a Sale Deed executed by the company in liquidation....
IBC:
Approval of Resolution Plan - The Appellate Tribunal upheld the approval of the Resolution Plan, stating that there was...
IBC:
CIR - Order of Liquidation - Concern regarding auction at a price significantly lower than their fair value - The NCLAT...
S.Tax:
Benefit of SVLDRS - Discrepancies in the petitioner's declaration under the scheme, alleging incorrect categorization...
S.Tax:
Levy of Service tax - providing infrastructure and administrative facilities to the visiting doctors - The appellant...
S.Tax:
Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with...
C.Ex.:
Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data...
GST:
Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain...
GST:
Confiscation of goods - levy of penalty - presence of additional stock - The High Court scrutinized statutory...
GST:
Condonation of delay in filing an Appeal - Violation of principles of natural justice - The High Court observed that...
GST:
Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of...
GST:
Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High...
GST:
Appeal rejected on the ground of delay - Refund of unutilised input tax credit - The Court examined the interpretation...
GST:
Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High...
GST:
Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap...
GST:
Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of...
GST:
Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax...
GST:
Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner...
GST:
Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST...
I.Tax:
Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments...
I.Tax:
TDS liability u/s 194C - 'Contract for Sale' and not a 'Works Contract' - Scope of the term "Work" - Seeking issue a...
I.Tax:
TP Adjustment - Comparable selection - determination of the arm’s length price (ALP) of international transactions -...
I.Tax:
Additions against Over-invoicing of Purchases - The Tribunal found that the AO's selective reliance on pieces of...
I.Tax:
Denial of exemption u/s 10(38) - . The ITAT found that the assessee, an individual with income from salary and other...
I.Tax:
Assessment u/s 153C - Additions made by revenue based on search findings in group cases of M/s SRS mining and its...
I.Tax:
Bogus LTCG - exemption u/s 10(38) denied - The AO contended that the LTCG was undisclosed income arising from alleged...
I.Tax:
Addition of cash deposits u/s 68 - abnormal sales reported by the assessee during demonetized period - The Tribunal...
I.Tax:
Reopening of assessment u/s 147 or assessment u/s 153C - reassessment was made based on the materials found in the...
I.Tax:
Adjustment of part income-tax refund received by the assessee against the total outstanding refund, comprising of...
I.Tax:
Addition in view of the Provisions of section 50C on the Gift of Plots - Transfer of property by a Company as a gift -...
I.Tax:
Revision u/s 263 - as argued no draft assessment order u/s 144C prior to passing the final assessment order passed -...
I.Tax:
Taxability of Income in India - international taxation, permanent establishment (PE), and treaty benefits under the...
I.Tax:
Accrual of income - Taxability of notional interest income credited by the assessee in his profit and loss account as...
I.Tax:
TP Adjustment - selection of most appropriate method (MAM) - Resale Price Method or Transactional Net Margin Method -...
Cus.:
Eligibility of petitioner in seeking clearance of the goods - High Seas Sale agreement stands cancelled - The...
Cus.:
Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended...
Cus.:
Import of Baggage - opportunity to declare the contents of their baggage to the proper officer - The petitioners argue...
Cus.:
Valuation of export goods on which duty has to be paid - iron ores - The Tribunal determines that the transaction value...
Cus.:
Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the...
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Quick Updates:
H
: Grant of Regular Bail - Forged tax invoices - Non-existent ghost busin...
H
: Recovery of tax arrears from the Former director of the Company - Atta...
H
: Seeking grant for Anticipatory Bail - Allegations of availing ineligib...
F
: Man power supply to Poultry Farm - Taxable or exempt
H
: Seeking activation of GSTIN and granting final certificate of registra...
H
: Classification of goods - rate of tax - Classic Malabar Parota - Whole...
H
: Cancellation of GST Registrations - The High Court observed that the p...
H
: Violation of principles of natural justice - Mode of Communication - p...
F
: iterest liability
F
: Credit Note
H
: Cancellation of GST registration of petitioner - The High Court acknow...
H
: Correct head of income - Income from leasing or letting out the proper...
H
: Validity of reopening of assessment - The High court observed that the...
H
: Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 3...
H
: Acquittal of charge u/s 276CC - respondent has failed to comply with t...
H
: Denial of specific request for personal hearing - The High Court noted...
F
: gst rule 96(10)
H
: Deduction u/s 80P - interest income(s) derived from such nationalized/...
H
: Additions based on Cash Expenditure - Disclosure were made by the appe...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
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 (...
N
: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N
: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
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...
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