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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 301 to 350 of 551 Records

1 ....3 4 5 678 9 10 11........ 12

January 13, 2023 Case Laws Income Tax HC

Validity of Assessment u/s 144B - not giving a personal hearing - The requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory. It was....
January 13, 2023 Case Laws Income Tax AT

Addition on protective basis u/s 69A - genuineness and ownership of fine gold - The seller confirmed to have made sale to the assessee vide tax invoice dated 26 October.....
January 13, 2023 Case Laws Income Tax AT

Disallowance of interest expense paid u/s. 57 - nexus between the funds withdraw from the Partnership Firm and funds used for acquiring immovable property - if we apply.....
January 13, 2023 Case Laws Income Tax AT

Revision u/s 263 by CIT - AO’s order allowing claim of exemption is in error on account of the transfer of land not having been by way of compulsory acquisition......
January 13, 2023 Case Laws Income Tax AT

Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of......
January 13, 2023 Case Laws Income Tax AT

TDS u/s 194J - Disallowance u/s 40(a)(ia) - the services rendered by the processing agency, i.e., tabulation, checking and preparation of mark sheets and other computer.....
January 13, 2023 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - Computation of capital gain - assessee cannot be made subject levy of penalty under section 271(1)(c) of the Act merely for reason that......
January 13, 2023 Case Laws Income Tax AT

Deduction u/s 80P - It is a co-operative society which also carries on the business of lending money to its members which is covered under section 80P(2)(a)(i) of the......
January 13, 2023 Case Laws Income Tax AT

Foreign tax credit under the provisions of section 91 - the foreign tax credit to the extent not allowed under section 91 of the Act will eligible for deduction under......
January 13, 2023 Case Laws Customs HC

Levy of penalty - hort-landing of goods loaded in a conveyance for importation into India - Prima facie there appears to be a practice of holding an enquiry to ascertain....
January 13, 2023 Case Laws Companies Law HC

Vicarious liability of Directors who resigned - Non-submission of annual return and holding of annual general meeting in the relevant year - non-submission of financial.....
January 13, 2023 Case Laws Money Laundering HC

Seeking grant of Regular Bail - Money laundering - when the question of liberty of an individual is involved, it is not possible for me to ignore the fact that the......
January 13, 2023 Case Laws Service Tax AT

Price reduction clause - levy of service tax on liquidated damages - declared services or not - applicability of CBIC vide circular no.178/10/2022-GST dated 3rd August,.....
January 13, 2023 Case Laws Service Tax AT

Nature of activity - Management or Business Consultant Service or not - The entire case of the Revenue rests on the fact that in the books of account the appellant has......
January 13, 2023 Case Laws Indian Laws HC

Dishonor of Cheque - rebuttal of presumption under Section 139 of the N.I. Act or not - Putting unnecessary burden on the complainant and not raising presumption under......
January 12, 2023 Case Laws GST HC

Direction to allow the operation of the bank account - The grievance of the Petitioner that the bank account has remained attached for a long period of time, is to be......
January 12, 2023 Case Laws GST HC

Detention of goods - transport of teak sawn timber without valid documents in a concealed manner - Since the goods being natural produce, it is exposed to the fury of......
January 12, 2023 Case Laws GST AAR

Classification of goods - rate of GST - sold without brand name - Miscellaneous edible preparations - "Namkeens", "mixtures", "Bhujia", "Chabena" - These products are......
January 12, 2023 Case Laws GST AAR

Classification of traded goods - Interactive Flat Panels (IFPs) - In case the goods in question are classifiable under heading other than 8471 owing to it functionality.....
January 12, 2023 Case Laws Income Tax HC

Non-genuine purchases u/s 69C - Sales tax department had provided evidence of the fact that these parties did not undertake the sale of any material but only provided......
January 12, 2023 Case Laws Income Tax HC

Auction of property by the Department to recover tax - Income Tax Department cannot put the entire matter in cold storage and keep the purchaser running from pillar to......
January 12, 2023 Case Laws Income Tax HC

Deemed Loss - Diminution in the value of investment in two unlisted companies - Loss in the value of investment will arise only when such shares are sold by the......
January 12, 2023 Case Laws Income Tax HC

Addition u/s 68 - unexplained credits in the books of account - Not only were creditworthiness, identity and genuineness established, but also the valuation stood......
January 12, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - underlying information/material which formed the basis for triggering the assessment/reassessment proceedings was required to be......
January 12, 2023 Case Laws Income Tax HC

Stay application - Refund along with up-to-date interest after adjusting 20% of the disputed demand - Petitioner was following-up with the department. According to us,......
January 12, 2023 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - Interest - the provisions of section 194A have no application in case where no interest is credited to the......
January 12, 2023 Case Laws Income Tax AT

Determination of income u/s 44 - Taxing the income arising on account of shareholders profits - where the assessee company was engaged only in life insurance business......
January 12, 2023 Case Laws Income Tax AT

Revision u/s 263 - provision of s.56(2)(vii)(b)(ii) was applicable - market value of the subject property vs stamp value - the stated sale consideration is not the......
January 12, 2023 Case Laws Income Tax AT

Addition u/s 68 - AO rightly neutralise the difference amount of profit arisen out of fictitious purchase and sales.We further confirm his action u/s 68 treating the......
January 12, 2023 Case Laws Income Tax AT

Deduction u/s 80IA(4) - the assessee has not followed the due procedure for establishing Palsana unit - One of the rules of interpretation of a tax statute is that if a.....
January 12, 2023 Case Laws Income Tax AT

TP Adjustment - Rejection of Associated Enterprises as the tested party - foreign Associated Enterprises satisfied all the criteria for being taken as a tested party.......
January 12, 2023 Case Laws Income Tax AT

Addition u/s.56(2)(vii)(b) - share premium - difference between the issue price and the actual share price determined by the AO - AO has changed the method of valuation.....
January 12, 2023 Case Laws Income Tax AT

TP Adjustment - Receipt of royalty income from its associated enterprises - when the approach adopted by the assessee is found to be acceptable, the adjustment......
January 12, 2023 Case Laws Income Tax AT

TP Adjustment on account of the Management fees and payment of R&D expenses - As regards, failure of the Assessee to provide service wise break-up of management fee, the....
January 12, 2023 Case Laws Customs AT

Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However,.....
January 12, 2023 Case Laws Customs AT

Wrongful availment of benefit of Duty Drawback - export of spurious drugs - the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to......
January 12, 2023 Case Laws Customs AT

Seeking recall of order - It is the appellant who had filed the early hearing application and, therefore, it was the duty of the applicant to follow the dates on which......
January 12, 2023 Case Laws SEBI HC

Inquiring into complaints by SEBI - Power conferred on the investigating authority - The punishment of imprisonment or fine will be imposed under Sec.11C(6) only after a....
January 12, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - It is well settled that in Section 9 proceedings the Adjudicating Authority is not to enter into final adjudication with regard to existence of......
January 12, 2023 Case Laws Central Excise HC

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer.....
January 12, 2023 Case Laws Central Excise HC

Denial of the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDR Scheme) - there is no question of the Petitioner’s product being outside the......
January 12, 2023 Case Laws Central Excise AT

Clandestine removal - aluminium circles - it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has......
January 12, 2023 Case Laws VAT and Sales Tax HC

Rejection of books of accounts of assessee - enhancement of turnover - higher consumption of electricity - electricity being consumed by the officials at their......
January 12, 2023 Case Laws Indian Laws SC

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -......
January 11, 2023 Case Laws GST HC

Violation of principles of natural justice - ex-parte order - the first appellate authority was not justified in rejecting the application for recalling the ex-parte......
January 11, 2023 Case Laws GST HC

Allegation of suppression of sales - failure to maintain records - Non-compliance with three statutes - the CGST, TGST, IGST Acts - All the three points on which the......
January 11, 2023 Case Laws GST AAAR

Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling.....
January 11, 2023 Case Laws GST AAAR

Supply or not - pure services - The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India....
January 11, 2023 Case Laws GST AAAR

Classification of supply - administering of COVID-19 vaccination by hospitals - The outlet of supply or the supplier cannot decide whether a transaction can be......
January 11, 2023 Case Laws GST AAAR

Exemption from GST - amount received for leasing residential hostel rooms - If there is a conditional exemption in GST based on end-use, the end-use has to be determined....

1 ....3 4 5 678 9 10 11........ 12

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