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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 351 to 400 of 551 Records

1 ....4 5 6 789 10 11 12

January 11, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - change of opinion - The Assessing Officer simply has accorded a fresh consideration and come to a conclusion that the assessee ought to....
January 11, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Jurisdiction to issue sanction - appropriate authority to grant approval for issuance of notice u/s. 148 - the approval for issuance of....
January 11, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - notice passed u/s.148 was not signed by the AO digitally or manually - not a curable defect u/s 292B - - The notice u/s.148 having no......
January 11, 2023 Case Laws Income Tax AT

Credit of TDS - income earned by Late assessee for services rendered by him to the two companies before his death - in the return of income filed by the legal......
January 11, 2023 Case Laws Income Tax AT

Provision for bad and doubtful debts u/s 36(1)(viia) against the advances of rural branches - The circular mentions that the provisions of new clause (viia) of section......
January 11, 2023 Case Laws Income Tax AT

Addition of interest attributable on the diversion of loan fund - Once own fund of the assessee exceeds the amount of interest free loans and advances, then a......
January 11, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Reason to believe - the AO had disallowed some of the expenses which had been reflected in the break-up under the head “details of......
January 11, 2023 Case Laws Income Tax HC

Exemption u/s 11 - Section 11(4A) must be interpreted harmoniously with Section 2(15), with which there is no conflict. Carrying out activity in the nature of trade,......
January 11, 2023 Case Laws Income Tax AT

Addition u/s 68 - unexplained cash credit - as during the course of search, certain documents were found - the presumption under section 292C of the Act is rebuttable......
January 11, 2023 Case Laws Income Tax AT

Approval u/s 80G - recognition as a “Charitable Institution” or “Religious Institution” - The Vedic Scholars were identified and felicitated irrespective of their caste,....
January 11, 2023 Case Laws Income Tax AT

Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - Assessment proceedings furnished by the Ld. Counsel, it is......
January 11, 2023 Case Laws Income Tax AT

Addition u/s 68 - the deposit in HSBC London - the assessee has not been able to provide any cogent evidence for the source of deposits. The submissions of the assessee.....
January 11, 2023 Case Laws Income Tax AT

TP adjustment on account of payment of overseas support fee - The assessee has its head office outside India and the decision, on the basis of which the assessee gets......
January 11, 2023 Case Laws Income Tax AT

Income deemed to accrue or arise in India - As undisputed factual position that ESPN India has been remunerated at arm’s length and there are no adjustments suggested by....
January 11, 2023 Case Laws Income Tax AT

Unexplained investment - The basis of addition made in the present case is the source of investment remaining unexplained. Now, the assessee having explained the source.....
January 11, 2023 Case Laws Income Tax AT

TP Adjustment - Working capital adjustment for computing the margin of the comparables - in keeping with the OECD guidelines, endeavor should be made to bring in......
January 11, 2023 Case Laws Customs AT

Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under.....
January 11, 2023 Case Laws Insolvency and Bankruptcy AT

Jurisdiction of NCLT to Remove Resolution Professional - the Appellant was proceeding contrary to the statutory provisions as contained in the IBC and also delaying the.....
January 11, 2023 Case Laws Service Tax AT

Levy of service tax - providing business support service to doctors by providing facilities and administrative support to them - the arrangement was for joint benefit of....
January 11, 2023 Case Laws Central Excise HC

Clandestine manufacture and removal - Special Boiling Point Spirit - The issue in the case on hand relates to classification of a product which requires to be done in a.....
January 11, 2023 Case Laws VAT and Sales Tax SC

Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern......
January 11, 2023 Case Laws VAT and Sales Tax HC

Disallowance of branch transfer - Interstate sale - CST - Mere location of the dealer in Bangalore, Karnataka and appellants at Bangalore, ipso facto, would not justify.....
January 10, 2023 Case Laws GST HC

Cancellation of registration of the petitioner-Firm - cancellation on the ground that he was not functioning/not existing at the principal place of business - The first.....
January 10, 2023 Case Laws GST HC

Cancellation of registration of petitioner - delay in filing of appeal - the Assessee cannot be left remediless and the Appellate Authority should have entertained the......
January 10, 2023 Case Laws GST HC

Initiation of proceedings without issuance of SCN - notice in Part A of FORM GST DRC-01A having not been issued - validity of subsequent proceedings - As the initiation.....
January 10, 2023 Case Laws GST HC

Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the......
January 10, 2023 Case Laws Income Tax HC

Validity of Assessment order framed u/s 143(3) r.w.s. 144B - opportunity to respond to the show-cause notice was not made available to the assessee - - the order passed.....
January 10, 2023 Case Laws Income Tax AT

Assessment u/s 153A - undisclosed income - The only stress placed by Revenue is that the amount was accepted as undisclosed income in the statement recorded u/s 132(4)......
January 10, 2023 Case Laws Income Tax AT

Foreign tax credit u/s 90/90A - delay in filing Form no.67 - mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as it stood during the year under......
January 10, 2023 Case Laws Income Tax AT

Disallowing the NCDEX Trading Loss - Speculation Loss - It is not in dispute that the assessee's transactions in agricultural commodity derivative were otherwise......
January 10, 2023 Case Laws Income Tax AT

Scope of additions beyond the limited scrutiny assessment u/s 143 - As such the entire issue should have been limited to the extent of the dispute raised in the notice......
January 10, 2023 Case Laws Income Tax AT

Royalty receipt - domain registration services - Domain names serve to identify such internet resources with a text base label that is easier to memorise than the......
January 10, 2023 Case Laws Income Tax AT

Reopening of assessment u/s 147 - AO can add other items of income along with the income for the escapement of which the assessment was reopened. However, without......
January 10, 2023 Case Laws Income Tax AT

Unaccounted purchases - unaccounted income of the assessee - it is difficult to accept the arguments of the assessee that income earned out of unaccounted sales is......
January 10, 2023 Case Laws Income Tax AT

Revision u/s 263 - once the AO cannot examine any other issue except the issue as selected for limited scrutiny assessment, the PCIT can examine the only issue which was....
January 10, 2023 Case Laws Income Tax AT

Deduction claimed u/s. 54 - delay in depositing unutilized amount in capital gains account deposit scheme - Assessee has explained reasons for depositing unutilized......
January 10, 2023 Case Laws Income Tax AT

Withholding tax u/s 195 - foreign remittances - payment of examination fee collected from the students - The expression ‘teaching in or by educational institution’......
January 10, 2023 Case Laws Customs AT

Revocation of customs broker license - Appellant is not a valuation expert and had played no role in the under valuation of the goods. The appellant acted purely on the.....
January 10, 2023 Case Laws Customs AT

Continuation of anti-dumping duty u/s 9A - The inevitable conclusion that follows from the aforesaid discussion is that the decision taken by the Central Government not.....
January 10, 2023 Case Laws Insolvency and Bankruptcy AT

Condonation of delay in filing appeal - appeal filed on the 35th day - Keeping in mind, the provisions of the I & B Code, 2016, having an overriding effect, in respect......
January 10, 2023 Case Laws Service Tax AT

Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of....
January 10, 2023 Case Laws Central Excise AT

Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in......
January 10, 2023 Case Laws Central Excise AT

CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service....
January 10, 2023 Case Laws VAT and Sales Tax HC

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible.......
January 10, 2023 Case Laws VAT and Sales Tax HC

Taxable turnover - works contract - earth work - deduction of 30% as labour charges - The Assessee – revisionist is not liable to pay any tax on the same, especially in.....
January 10, 2023 Case Laws Indian Laws SC

Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by......
January 10, 2023 Case Laws Indian Laws HC

Enforcement of final foreign arbitral award - The respondents failed to establish any ground on which the recognition of the Foreign Award should be refused.......
January 9, 2023 Case Laws GST HC

Input Tax Credit - the non-payment of the GST amount charged by the supplier - aggrieved person - The appellants cannot be nonsuited by virtue of an order, which was......
January 9, 2023 Case Laws GST HC

Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to......
January 9, 2023 Case Laws GST AAR

Classification of supply - composite supply or not - manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic......

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