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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 101 to 150 of 551 Records

1 234 5 6 7........ 12

January 24, 2023 Case Laws GST HC

Extension of time limit for issuance of the order - extension of time limit for issuance of show cause notice as well - Section 73 of the CGST/SGST Act - The petitioner.....
January 24, 2023 Case Laws GST HC

Terming the appellant as a risky exporter and a tag being fixed - The process of adjudication is quite distinct and different from terming a person a risky exporter,......
January 24, 2023 Case Laws GST HC

Cancellation of GST number issued to the petitioner - The least that was expected of the officer, on realizing that the initial notice on his part was contrary to the......
January 24, 2023 Case Laws GST AAR

Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - Various ingredients prepared and packed separately are sold and invoiced......
January 24, 2023 Case Laws GST AAR

Classification of goods - dried coconuts (shelled or peeled) used for human consumption - Copra is classified under heading 1203 irrespective of use - Hence, the......
January 24, 2023 Case Laws GST AAR

Classification of supply - Composite supply or not - Job-Work or not - activity of tanning, with chemical consumption - treatment or processing undertaken on goods owned....
January 24, 2023 Case Laws GST AAR

Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken......
January 24, 2023 Case Laws Income Tax AT

Expenses written off - abandoned project - similar project was abandoned during the earlier year - those part of the expenditure incurred during the year which are......
January 24, 2023 Case Laws Income Tax AT

Allowance of additional depreciation - assets purchased after 01/10/2010 - the assessee only claimed 10% of the additional depreciation in the assessment year 2011-12.......
January 24, 2023 Case Laws Income Tax AT

Revision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The Assessing Officer is both an investigator and an adjudicator. If......
January 24, 2023 Case Laws Income Tax AT

Denial of TDS credit - non-deposit by employer - the Revenue in terms of Section 205 of the Act, is restrained from enforcing any tax recovery against the assessee......
January 24, 2023 Case Laws Income Tax AT

Capital gain on conversion of a Private Limited Company into LLP - Addition on account of asset being goodwill brought into books of accounts - the condition prescribed.....
January 24, 2023 Case Laws Income Tax AT

Long-term capital gain - cost of acquisition - capital gain worked out by the DVO - They have calculated the long-term capital gain simply by taking into consideration......
January 24, 2023 Case Laws Customs AT

Confiscation of imported aircraft - a demand can be made under the Undertaking only when DGCA finds that the use of the aircraft is not in accordance with the permit......
January 24, 2023 Case Laws FEMA HC

Levy of penalty - Petitioners having opened the FCRA account belatedly - No coercive steps shall be taken against the Petitioners for having opened the FCRA account......
January 24, 2023 Case Laws FEMA HC

Maintainability of writ petition before the Chennai High Court - Entire cause of action has taken place at Mumbai and the order has also been passed by the Special......
January 24, 2023 Case Laws Service Tax HC

Sabka Vishwas (Legacy Dispute Resolution) Scheme - payment after the cut of date - he petitioners have paid the amount from its bank account on 30.06.2020. The......
January 24, 2023 Case Laws Service Tax AT

Levy of service tax - Business Support Service or not - it is abundantly clear that a person who has earned the reputation and recognition as a player is employed by the....
January 24, 2023 Case Laws Service Tax AT

Levy of service tax - agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act - The Circular emphasizes that there has to....
January 24, 2023 Case Laws Service Tax AT

Extended period of limitation - If the audit detected escapement of service tax, it does not establish, in the factual matrix of this case, that the assessee has......
January 24, 2023 Case Laws Central Excise AT

Extended period of limitation - The Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be......
January 24, 2023 Case Laws Indian Laws HC

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - The accused has to establish the nexus between alleged taking loan of Rs.50,000/- and the......
January 23, 2023 Case Laws Income Tax AT

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates......
January 23, 2023 Case Laws Income Tax AT

Assessment u/s 144C - it is for the revenue to devise its own means and ways to correct the software and pass the final assessment order in accordance with the law. In......
January 23, 2023 Case Laws Income Tax AT

TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192.....
January 23, 2023 Case Laws Insolvency and Bankruptcy HC

Fraudulent/wrongful trading - It is clear from the language of section 66(1) that unlike application provided under section 43, section 45, section 50 and section 47 or.....
January 23, 2023 Case Laws Insolvency and Bankruptcy AT

Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for......
January 23, 2023 Case Laws Service Tax AT

Short payment of service tax - Renting of Immovable Property Services - When the property is not owned by the appellant and they have not received the rent, the demand......
January 23, 2023 Case Laws Customs HC

Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - Since the petitioner has not given separate representation for......
January 23, 2023 Case Laws Customs HC

Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - In the case on hand, the search and seizure have......
January 23, 2023 Case Laws Customs AT

EPCG scheme - Failure to fulfill the conditions of the Notification - the appellant had applied for the issuance of the Certificate on November 09, 2016 before the......
January 23, 2023 Case Laws GST HC

Conditions of delay in filing appeal before the first Appellate Authority - Appeal belated by two years and one month - person concerned looking after the affairs of the....
January 23, 2023 Case Laws Income Tax AT

Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return of income u/s 139(1) - The assessee cannot be denied deduction under Section 80P(2)(a)(i) of the Act if......
January 23, 2023 Case Laws Income Tax AT

Exemption u/s 11 - donation received - if it is taken that the said fund was for infrastructural development or to say it was towards corpus fund of the trust, still as.....
January 23, 2023 Case Laws Income Tax AT

Penalty u/s. 271D - contravention to Section 269SS - reasonable cause - staff filled the name of the depositor correctly but the account number was wrongly mentioned -......
January 23, 2023 Case Laws Companies Law HC

Validity of prosecution against the petitioner/director - The responsibility of an Additional Director being the same as that of a director (but different from an......
January 23, 2023 Case Laws Central Excise AT

Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is......
January 21, 2023 Case Laws GST HC

Permission to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the....
January 21, 2023 Case Laws GST HC

Cancellation of registration certificate of petitioner - petitioner did not remain present on stop during inspection - In absence of any intimating during the spot......
January 21, 2023 Case Laws GST HC

Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which......
January 21, 2023 Case Laws Customs AT

Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices.....
January 21, 2023 Case Laws Central Excise AT

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved......
January 21, 2023 Case Laws Central Excise AT

Maintainability of appeal - Jurisdiction under service tax vs central excise - Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal....
January 21, 2023 Case Laws Income Tax HC

Validity of assessment and demand - Notice u/s 153C against deceased assessee - would the Revenue be justified in contending that they, having no knowledge about the......
January 21, 2023 Case Laws Income Tax HC

Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It......
January 21, 2023 Case Laws Income Tax AT

Addition u/s 28 - difference between receipts as per 26 AS and as per books of accounts - The assessee is maintaining regular books of accounts audited by independent......
January 21, 2023 Case Laws Income Tax AT

Disallowing credit for tax deducted at source - section 199 read with Rule 37BA(2) - Merely because the assessee’s wife did not furnish declaration to the bank in terms.....
January 21, 2023 Case Laws Income Tax AT

Denial of exemption u/s.11 - assessee earned huge margin on performance of the activity, which is in the nature of business - the contention is devoid of merit because......
January 21, 2023 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Additions u/s 68 - Ld. AO recorded reasons without applying mind independently but based on surmises and conjectures out of financial......
January 21, 2023 Case Laws Income Tax AT

Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by....

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Quick Updates:

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...