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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 151 to 200 of 551 Records

1 2 345 6 7 8........ 12

January 21, 2023 Case Laws Income Tax AT

Exemption u/s.10(23)(vi) - The assessee-trust does not have profit motive, the small profit generated while carrying out charitable activities, does not mean that......
January 21, 2023 Case Laws Income Tax AT

Demand raised u/s 200A - inadvertent mistake in mentioning wrong TAN - While depositing the TDS deducted, the assessee has wrongly mentioned the TAN allotted for Delhi......
January 20, 2023 Case Laws GST SC

Vailidity of order of HC setting aside the SCN - Detention of goods alongwith the vehicle - The High Court has materially erred in entertaining the writ petition against....
January 20, 2023 Case Laws GST HC

Refund of IGST and CGST - rejection of refund without providing opportunity of hearing - It is well settled that a failure of natural justice in the authority of first......
January 20, 2023 Case Laws GST HC

Seeking release of Attached Bank Account of petitioner - There is a serious apprehension that the merchants are not genuine. However, he concedes that as far as monies......
January 20, 2023 Case Laws GST HC

Seeking permission to rectify the GST returns - The petitioner is entitled for the limited relief of being permitted to make the necessary changes to its GSTR 3-B......
January 20, 2023 Case Laws GST HC

Cancellation of GST registration of petitioner - it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till......
January 20, 2023 Case Laws GST AAAR

Exemption from GST - forest permit fee - The permit charges collected by forest department is used by the forest officials keep a watch on the mining activity and also......
January 20, 2023 Case Laws Income Tax AT

Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been......
January 20, 2023 Case Laws Income Tax AT

TP Adjustment - reimbursement of expenses - Determining the arms length price as NIL - the assessee has not been able to prove the actual rendering of......
January 20, 2023 Case Laws Income Tax AT

Deduction u/s 80P(2)(d) - interest income - assessee society who has earned an amount from its investment of surplus fund deposited with co-operative banks is entitled......
January 20, 2023 Case Laws Income Tax AT

addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments.....
January 20, 2023 Case Laws Income Tax AT

Bogus purchases - addition on the basis of information displayed on the website of the sale tax department. - Since the expenses were shown by the assessee under the......
January 20, 2023 Case Laws Income Tax AT

Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to......
January 20, 2023 Case Laws Income Tax AT

Additions u/s 56(2)(vii)(b) - purchase of immovable property - difference in value as per stamp duty valuation - since the Sale Deed itself got cancelled vide......
January 20, 2023 Case Laws Customs AT

Violation of import conditions - Import through specified agencies - High seas sale - import of Urea - so long as the purchase of the Urea from the foreign supplier is......
January 20, 2023 Case Laws Insolvency and Bankruptcy AT

Seeking consideration of Revised Resolution Plan - CoC having already resolved to vote on all the Resolution Plans including the Resolution Plan submitted by the......
January 20, 2023 Case Laws Money Laundering HC

Money Laundering - schedule offence - proceeds of crime - With the above ratio laid down by the Supreme Court [2022 (7) TMI 1316 - SUPREME COURT], it has to be held that....
January 20, 2023 Case Laws Service Tax AT

Condonation of delay in filing appeal - The correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed....
January 20, 2023 Case Laws Service Tax AT

Levy of service tax - Renting of Immovable Property Service - audit team found that the appellant had let out its premises for commercial purposes - The entire case is......
January 20, 2023 Case Laws Central Excise AT

Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the duty has been paid in cash, earlier payments made through Cenvat Account are liable to be re-credited in....
January 20, 2023 Case Laws VAT and Sales Tax HC

Validity of assessment order - division of contract into two parts i.e. supply of goods and works contract - the agreement, which was arrived between the parties, did......
January 20, 2023 Case Laws VAT and Sales Tax HC

Time bound supply scheme - branch transfers - interstate sales - While the Assessee has discharged its initial burden of showing that the transaction was only a branch......
January 20, 2023 Case Laws Indian Laws SC

Validity of arbitration proceedings/constitution of the arbitral tribunal - ex-parte proceedings - seeking permission to adduce evidence - an application for setting......
January 20, 2023 Case Laws Indian Laws SC

Dishonor of Cheque - declared income was sufficient to prove loan or not - while in the criminal proceedings the complainant had failed to produce the promissory notes,.....
January 19, 2023 Case Laws GST HC

Refund of IGST paid - zero rated supply - non-compliance of the provisions of Circular No. 125/44/2019 -GST dated 18.11.2019 - rejection of refund solely on the ground......
January 19, 2023 Case Laws GST HC

Cancellation of GST registration of the petitioner - non-speaking order - Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not......
January 19, 2023 Case Laws GST HC

Detention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - Rule 46 has not taken into account the......
January 19, 2023 Case Laws GST AAAR

Classification of supply - rate of GST - the activities relating to supply of the transformers and the supervision of the erection, testing and commissioning of the......
January 19, 2023 Case Laws Income Tax HC

Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business....
January 19, 2023 Case Laws Income Tax HC

Reopening of asseessment u/s 147 - Reason to believe - When specific report has unearthed the modus operadi, the authority found it necessary to reopen the assessment......
January 19, 2023 Case Laws Income Tax HC

Deemed dividend addition u/s 2(22)(e) - Liability of firm or individual directors - Since the plain reading of Section 2(22)(e) of the Act makes it clear that the deemed....
January 19, 2023 Case Laws Income Tax HC

TDS obligation on year end provision - disallowance of the provision for legal and professional charges - the existence or absence of entries in the books of accounts is....
January 19, 2023 Case Laws Income Tax HC

Assessment u/s 144B - The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner....
January 19, 2023 Case Laws Income Tax AT

Revision u/s 263 - AO did not disallow the depreciation only on technical know-how but the building and plant and machinery completely. Even otherwise, the reason for......
January 19, 2023 Case Laws Income Tax AT

Addition u/s. 68 - satisfaction regarding the identity and creditworthiness of the 13 investors who have invested in the share capital of the assessee company and the......
January 19, 2023 Case Laws Income Tax AT

Addition u/s. 41(1) - deeemed cessations of creditors - The conduct of both the parties clearly demonstrates the remission of the amounts. The amounts which were......
January 19, 2023 Case Laws Income Tax AT

Unexplained jewellery - No doubt, the appellant could not furnish necessary bills, but fact remains that when the appellant claims that jewellery was purchased for many.....
January 19, 2023 Case Laws Income Tax AT

Long Term Capital Gains - valuation u/s 50C - commercial property or residential property - the Assessing officer at most, can have referred the matter to the District......
January 19, 2023 Case Laws Income Tax AT

Approval granted u/s 10(23C)(iv) revoked - assessee has not maintained separate books of account for its business and charitable activities - the revenue must bring on......
January 19, 2023 Case Laws Income Tax AT

Addition u/s 56 - allotment of shares cannot be equated with receipt of shares - receipt of share there should be shares in existence and a person holding such share......
January 19, 2023 Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - based on the set of facts it is clear that since, the security deposits received by the assessee from a company wherein the......
January 19, 2023 Case Laws Customs HC

Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the....
January 19, 2023 Case Laws Customs AT

Confiscation of goods - Violation of provisions of Import Policy since the Pre-Shipment Inspection (PSI) Certificate furnished was not as per Appendix-28 of the Foreign.....
January 19, 2023 Case Laws Customs AT

Smuggling - Seizure of mobile handsets of Chinese origin - In view of admitted town seizure, it was the onus on the Customs Department to lead evidence in support of......
January 19, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - existence of debt and dispute or not - Operational Creditors - NCLT admitted the application - The present is not a case where there is an......
January 19, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Operational Debt or not - amount claimed by SDMC in connection with Toll Tax and ECC Agreement - Though the debt claimed by SDMC is an ‘operational.....
January 19, 2023 Case Laws Service Tax HC

Validity of adjudication of SCN after much delay - grant of centralized service tax registration - even after the Petitioner informed of the same on 8 May 2013, without.....
January 19, 2023 Case Laws Service Tax AT

ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the......
January 19, 2023 Case Laws Central Excise AT

Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive......

1 2 345 6 7 8........ 12

Quick Updates:

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Latest Case Laws

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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...