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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 401 to 450 of 551 Records

1 ....5 6 7 8910 11 12

January 9, 2023 Case Laws Income Tax HC

Transfer u/s 127 - The petitioner is a highly influential person with significant presence in Delhi including an official residence and bank accounts. While his......
January 9, 2023 Case Laws Income Tax HC

Income deemed to accrue or arise in India - Fees for Technical Services (FTS)/Fees for Included Services (FIS) - Assessee is not the ultimate beneficiary of the sum in......
January 9, 2023 Case Laws Income Tax HC

Rejection of books u/s 145 - NP estimation - NP ratio of 7% being impractical and completely unacceptable and as most of the trading concerns have been operating at the.....
January 9, 2023 Case Laws Income Tax HC

Stay of demand - recovery proceedings - petitioner has not paid the prescribed 20% of the disputed amount - The impugned order is arbitrary and perverse inasmuch as it......
January 9, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - in the original regular assessment proceedings for the subject assessment year 2014-15, the Assessing Officer had sought for and......
January 9, 2023 Case Laws Income Tax AT

Gain on sale of land - Short Term Capital Gain OR business income - the assessee converted the agricultural land into non-agricultural purpose - The above transaction is....
January 9, 2023 Case Laws Income Tax AT

Disallowance of interest on account of excess payment to the partners on the capital account - the approach of the AO in calculating the interest by considering only the....
January 9, 2023 Case Laws Income Tax AT

Credit of TDS - The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore,....
January 9, 2023 Case Laws Income Tax AT

TP adjustment - benchmarking of international transaction of import of raw materials - the TP adjustments in respect of this transaction should be restricted in terms of....
January 9, 2023 Case Laws Income Tax AT

Set-off of brought forward business losses against current year business income - due date of filing of ITR u/s 139(1) - It is audit case or not - Before us also the......
January 9, 2023 Case Laws Income Tax AT

Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted any enquiry about the said transaction even when the report of the Investigation Wing containing the......
January 9, 2023 Case Laws Income Tax AT

Surplus earned on the sale of plot - ‘capital gain‘ OR ‘business income’ - There is no clause in the partnership deed about making investment in the land and to earn......
January 9, 2023 Case Laws Customs HC

Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to....
January 9, 2023 Case Laws Customs HC

Smuggling - Gold Bars - it is evident that even on 17.04.2021, for not taking steps by the complainant to file the complaint, the complaint itself was closed. Therefore,....
January 9, 2023 Case Laws Insolvency and Bankruptcy HC

Jurisdiction to entertain and dispose of the Interim Application - Section 231 creates a bar on the jurisdiction of a civil court only where the Adjudicating Authority......
January 9, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Financial Creditors - There is no denial of transfer of the amount by Bank transfer in the account of the Corporate Debtor. When disbursement of the....
January 9, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - shadow period - NCLT admitted the application u/s 7 - The Appellant cannot fall back upon the ingredients of Section 10A of the I & B Code, 2016,......
January 9, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Financial Creditors - When the cancellation of negotiated settlement was only on the ground that Respondent failed to allot 10 lakhs equity shares......
January 9, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Extended period of limitation - Present is not a case where winding up petition filed in the Kolkata High Court was suffering from any defect of......
January 9, 2023 Case Laws Service Tax AT

Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing......
January 9, 2023 Case Laws Central Excise AT

Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the....
January 9, 2023 Case Laws VAT and Sales Tax HC

Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex......
January 9, 2023 Case Laws VAT and Sales Tax HC

Refund of the amount of tax deposited by the petitioner - the State has no authority to retain the amount after the demand raised was set aside by the Tribunal and the......
January 9, 2023 Case Laws Indian Laws HC

Dishonor of Cheque - Directors of the company have been made parties in the said case - Merely because the petitioner No.1 is the signatory of the cheque in question, is....
January 7, 2023 Case Laws GST HC

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of......
January 7, 2023 Case Laws GST HC

Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of......
January 7, 2023 Case Laws GST DSC

Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in......
January 7, 2023 Case Laws Income Tax SC

Liability to pay tax under the Interest-Tax Act, 1974 - the High Court must frame a separate substantial question of law and only then interfere with the findings of......
January 7, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - We are of the opinion that shorn of all other technical aspects which may have been raised before us, the very fact that the material......
January 7, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - reason to believe - No income appears to have escaped assessment as is visible from the explanation offered by assessee and......
January 7, 2023 Case Laws Income Tax HC

Computation of income and determination of rate of tax while processing the return at CPC - since the return of the appellant/assessee was processed under Section 143(1)....
January 7, 2023 Case Laws Income Tax AT

Set off and carry forward of loss under the head ‘income from house property’ - Since the assessee is entitled to claim the entire interest paid during the year on loan.....
January 7, 2023 Case Laws Income Tax AT

Deemed dividend income u/s. 2(22)(e) on ‘loans and advances’ - Though the assessee company has taken a plea that alleged loan has been taken for commercial expediency......
January 7, 2023 Case Laws Income Tax AT

Non-compliance of summons - inquiries are continued even after a decade - the assessee is not required to demonstrate the bona fides to the hilt and no infallible proof.....
January 7, 2023 Case Laws Income Tax AT

Determination of remuneration paid to partner - working / retiring partner - the firm has incorporated the terms of section 40(b), providing for the maximum amount of......
January 7, 2023 Case Laws Income Tax AT

Allowability of duty drawback written-off post expiry of prescribed due date - when all procedural vis-à-vis legal recourse available to the appellant came to an end in.....
January 7, 2023 Case Laws Income Tax AT

TP Adjustment - import of raw materials from AEs - international transaction - in case the AO / TPO on examination of benchmarking analysis made by the appellant company....
January 7, 2023 Case Laws Income Tax AT

Fees for technical services’ (‘FTS’) - The conclusion drawn by the AO is not proper because the training simply advances the skill of the recipient-employees but falls......
January 7, 2023 Case Laws Income Tax AT

TDS u/s 194A - TDS on subvention interest - A close reading of the provisions of section 2(28A) would make it clear that to call an amount received as interest at least.....
January 7, 2023 Case Laws Income Tax AT

TP Adjustment - corporate guarantee provided on behalf of Associated Enterprises - These two kinds of guarantees are materially different, as has been held by a series......
January 7, 2023 Case Laws Companies Law SC

When Constitutional Courts are called upon to interpret provisions affecting the exercise of powers and jurisdictions of these regulatory bodies, it is the duty of such.....
January 7, 2023 Case Laws Service Tax SC

CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position......
January 7, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP - default of the Corporate Debtor in paying the dues of Noida Authority - The Adjudicating Authority did not commit any error in allowing Section 65 Applications......
January 7, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP against Guarantor of the Corporate Debtor to make payment - the case taken up by the Bank being categorical and clear that no steps have been taken by....
January 7, 2023 Case Laws Service Tax AT

Refund of Service Tax amount - Once it has been held that there is no service then by any stretch ‘Point of Taxation Rules, 2011’ can’t be roped in - amount......
January 7, 2023 Case Laws Central Excise AT

Refund claim - Unjust enrichment - CA certificate - Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no......
January 7, 2023 Case Laws VAT and Sales Tax HC

Classification of goods - rate of tax - “tyres, tubes and flaps” being excluded from the purview of preceding words, namely “Tractors, Threshers, harvesters, and......
January 7, 2023 Case Laws Indian Laws SC

Recovery proceedings - default in payment of loan / debt - Priority - in absence of any specific provision for priority of the dues under MSMED Act, if the submission on....
January 6, 2023 Case Laws GST HC

Provisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - Held Yes - HC
January 6, 2023 Case Laws GST HC

Confiscation of goods alongwith conveyance - auction of the goods which are of perishable in nature - Once willingness of making the bare minimum deposit as required......

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