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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 1 to 50 of 551 Records

12 3 4 5........ 12

January 31, 2023 Case Laws Income Tax AT

Disallowance of transport expenses - Estimation of income by applying the results for the second (subsequent) year, liable to be estimated, to the first year. That would....
January 31, 2023 Case Laws GST HC

Cancellation of registration of petitioner - the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on....
January 31, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - high value shares transaction/activities - Assessing Officer will carry out a de novo exercise from the stage at which notice under......
January 31, 2023 Case Laws Income Tax HC

Jurisdiction to conduct search u/s 132 - it is statutorily enjoined for a search to be conducted by the jurisdictional officers of that assessee only. The sole......
January 31, 2023 Case Laws Income Tax AT

Revision u/s 263 - In the instant case the PCIT has tried to super impose his view in exercise of powers u/s. 263 of the Act over one of the possible view taken by......
January 31, 2023 Case Laws Income Tax AT

Allowability of deduction u/s 36(1)(viii) - specified entity being the cooperative bank - The term “long term finance” has been defined under clause (h) to mean any loan....
January 31, 2023 Case Laws Income Tax AT

Income deemed to accrue or arise in India - amount received by the assessee on account of Time Charter of its ship as “royalty‟ and taxing the same u/s 9(1)(vi) -.....
January 31, 2023 News Indian Laws

Key Expectations on Budget 2023 - Stay Tuned with us on Feb 1, 2023 since 11.00 AM onwards
January 31, 2023 Case Laws GST HC

Detention of goods - Levy of penalty - Movement of goods through valid e-way bill - bogus firms - Once, it is found that selling dealer was bogus firm, the goods......
January 31, 2023 Case Laws GST HC

Blocking of electronic credit ledger - appropriate authority directed to intimate to the appellant within ten days from the date of receipt of server copy of this......
January 31, 2023 Case Laws Income Tax HC

Seeking no objection certificate from the Income Tax Department in order to leave India - no objection certificate is not being issued as the Petitioner does not have a.....
January 31, 2023 Case Laws Income Tax AT

Assessment u/s 153A - Addition u/s 68 - bogus LTCG - we do not find any infirmity in the order of the learned CIT-A the extent holding that that the addition of......
January 31, 2023 Case Laws Income Tax AT

TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the provisions of sec.194C are not attracted for expenses claimed as “security charges”. Supply of manpower......
January 31, 2023 Case Laws Income Tax AT

Rectification u/s 154 - The AO had only denied the relief in the absence of any such clear cut evidence and the ld. AR has also failed to point out as to what was the......
January 31, 2023 Case Laws Income Tax AT

Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to....
January 31, 2023 Case Laws Income Tax AT

Income deemed to accrue or arise in India - TSIS Service Fee received - The term ‘Royalty’ is not as widely defined in India France DTAA as in the India Singapore DTAA,.....
January 31, 2023 Case Laws Income Tax AT

Levy of interest u/s 234C and 234B - Estimation of income for advance tax - business of Portfolio Management Services - lower authorities had not controverted the facts.....
January 31, 2023 Case Laws Income Tax AT

Exemption u/s 10(38) - LTCG - general insurance business - In the present assessment year the ld AO has himself allowed exemption u/s 10(15)(iv)(h) of the Act in regard.....
January 31, 2023 Case Laws Income Tax AT

TDS done by the Ld. AO on the interest granted u/s. 244A(1) - taxability of interest on refund in terms of Article 12(3)(a) of the India- Italy DTAA - the interest in......
January 31, 2023 Case Laws Customs HC

Liability of nominee directors for offence / non compliance committed prior to their appointment - EPCG Scheme - non-fulfilment of export obligation - at the time when......
January 31, 2023 Case Laws Customs AT

Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section....
January 31, 2023 Case Laws Service Tax HC

Rejection of declaration in Form-SVLDRS-1 - The SVLDR Scheme is a legislation introduced for liquidation of legacy disputes on the one hand and recovery of unpaid taxes.....
January 31, 2023 Case Laws Service Tax AT

Levy of service tax - activity of soil conservation and land reclamation - the entire amount received by the appellant from the government in the shape of grant is in......
January 31, 2023 Case Laws Central Excise AT

Levy of penalty - abating the fraud - ex-superintendent of Central Excise with other person - Rebate claim - habitual offender - Appellant had perpetuated the fraud -......
January 31, 2023 Case Laws VAT and Sales Tax HC

Interest on the refund amount - The contention that the petitioner is guilty of inaction for an inordinately long period is also unpersuasive. - Once the petitioner had.....
January 30, 2023 Case Laws GST AAR

Rate of GST - Works contract services involving predominantly earth work (that is, constituting more than 75per cent, of the value of the works contract) executed to......
January 30, 2023 Case Laws GST AAR

Exemption from GST - providing catering services to Educational Institutions from 1st standard to 2nd PUC - Since the Applicant is providing ready to eat food by way of.....
January 30, 2023 Case Laws GST AAR

The Applicant wants to know whether supply of materials like fertilisers, soil and sand for use of bio centers are exempted under GST. However, there is no specific......
January 30, 2023 Case Laws Income Tax AT

Taxability of capital gain - person who sold property as attorney of the owner - It is the owner of capital asset who would be liable for capital gain. In case the sale.....
January 30, 2023 Case Laws Income Tax AT

Reopening of assessment u/s 147 - share premium - As the reasons recorded does not quantify even an estimated amount of the alleged income which has escaped assessment......
January 30, 2023 Case Laws Income Tax AT

Exemption from levy of Income Tax - whether assessee shall be held as “State” and thus no tax can be levied on it under the income tax act? - the assessee company falls.....
January 30, 2023 Case Laws Income Tax AT

Deduction u/s 10AA - interest on FDR along with Forward Premium - since the Interest on Fixed Deposits are attributable and incidental to the trading business carried on....
January 30, 2023 Case Laws Customs AT

Levy of penalty - The appellant who is a Customs Broker cannot be expected to have knowledge about the goods in the container - On such circumstance, when there is no......
January 30, 2023 Case Laws Customs AT

Imposition of penalty u/s u/s 112 and u/s 114AA - using fake/fabricated gate passes and on being unsuccessful, have filed bill of entry on forged/fabricated Air Way Bill....
January 30, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - It is well settled that in Section 9 proceeding, there is no need to enter into final adjudication with regard to existence of dispute between the......
January 30, 2023 Case Laws Service Tax HC

SVLDR Scheme - meaning of expression ‘tax dues’ occurring in Section 124 (2) of the FA - The tax dues in the present case referred to not just the duty amount, but duty.....
January 30, 2023 Case Laws Service Tax AT

Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific......
January 30, 2023 Case Laws Service Tax AT

Refund - Excess amount deposited SVLDRS as Voluntary Disclosure Scheme - SVLDRS- 2/SVLDRS-2B has not been placed on record. It becomes clear that appellant has failed to....
January 30, 2023 Case Laws Central Excise AT

CENVAT Credit - input services - Most services will not be amenable to direct use, and absorption, in the manufacture of goods; neither would these be clearly......
January 28, 2023 Case Laws GST HC

Confiscation of goods u/s 130 - Levy of penalty - The contention of the learned counsel appearing for the petitioners that the 2nd petitioner had forgotten to hand over.....
January 28, 2023 Case Laws Income Tax AT

Disallowance in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS) - Allowing of such interest payment on delayed deposit of TDS as deduction......
January 28, 2023 Case Laws Income Tax AT

Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of redeemable preference shares - sub-Rule (2) of Rule 11UA deals valuation in respect of unquoted equity......
January 28, 2023 Case Laws Income Tax AT

Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO....
January 28, 2023 Case Laws Income Tax AT

TP Adjustment - Determination of ALP - electricity supply bites captive power generation plant to its AEs - the assessee is justified in adopting the ALP of the......
January 28, 2023 Case Laws Income Tax AT

Income accruing or arising in India - dividend on IDR - The Tribunal, in case Morgan Stanley Mauritius Co Ltd. [2021 (5) TMI 968 - ITAT MUMBAI], after examining the......
January 28, 2023 Case Laws Income Tax AT

TP adjustment - the alleged excess AMP expenditure does not result in an international transaction and the assessee cannot be expected to seek compensation for such......
January 28, 2023 Case Laws Customs HC

Withholding of final reward - petitioner's claim as a legal heir - Though there is no legal right to demand a reward, as stated in the policy, the rejection must not be.....
January 28, 2023 Case Laws FEMA HC

Foreign investment in India - certain ‘procedural’ or ‘technical’ contraventions under FEMA - Compounding of offense - Online i.e., website-based and mobile application.....
January 28, 2023 Case Laws Service Tax AT

Classification of Services - The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the......
January 27, 2023 Case Laws GST HC

Detention of goods alongwith vehicle - Whether the value of the 33 out of 58 seized goods/bundles were valued between Rs. 4500 -5000 per bundle or R.20,000/- cannot be......

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