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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 51 to 100 of 551 Records

123 4 5 6........ 12

January 27, 2023 Case Laws GST AAAR

Classification of supply of service - composite supply or not - activity of design and development of patterns used for manufacturing of camshaft for a customer -......
January 27, 2023 Case Laws GST AAAR

Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By......
January 27, 2023 Case Laws Income Tax HC

Transfer of Case / jurisdiction passed u/s 127 - since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that......
January 27, 2023 Case Laws Income Tax AT

Accrual of interest income - Assessee claims that no real income accrued to the company and merely as the assessee is following mercantile system of accounting it does......
January 27, 2023 Case Laws Income Tax AT

Addition u/s 69C - value of import goods enhanced by customs authorities - the value of the goods assessed/re-determined by the custom authorities as per valuation norms....
January 27, 2023 Case Laws Income Tax AT

Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not......
January 27, 2023 Case Laws Income Tax AT

TP Adjustment - Assessee's main activity is nothing but marketing activity, whereas all the ownership of the product, the power to determine whether to accept / reject......
January 27, 2023 Case Laws Income Tax AT

Capital gain on lease hold properties - addition made u/s. 50C - transaction of transfer of leasehold right in question does not warrant invoking of section 50C(1) of......
January 27, 2023 Case Laws Income Tax AT

TDS u/s 194C or 194I - payments towards rent and maintenance charges separately - Payments of rent and common area maintenance charges have been made to distinct......
January 27, 2023 Case Laws Income Tax AT

TP Adjustment - arm’s length price (ALP) of the international transaction - The tinkering of PLI by substituting the denominator with total cost is unacceptable......
January 27, 2023 Case Laws Income Tax AT

Addition u/s 41(1) - assessee has shown liabilities of sundry creditors - The expenditure incurred and purchases of machinery are certainly a capital expenditure.......
January 27, 2023 Case Laws Income Tax AT

Computation of Capital Gains (Loss) - Determining the cost of acquisition u/s 49(2AA) - Tax Residency Certificate (TRC) - In the instant case, since, the assessee had......
January 27, 2023 Case Laws Customs HC

Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur....
January 27, 2023 Case Laws Customs HC

Amendment in the shipping bill - The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it....
January 27, 2023 Case Laws Customs HC

Change in classification - buttons imported as snap buttons - The product imported by the petitioners under the subject bills of entry is not claimed as stated......
January 27, 2023 Case Laws Customs AT

Levy of Anti-dumping duty - determination of the dumping margin by the designated authority - The matter has to be remitted to the designated authority to determine the.....
January 27, 2023 Case Laws Customs AT

Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and......
January 27, 2023 Case Laws Customs AT

Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to....
January 27, 2023 Case Laws Companies Law HC

Seeking cancellation of Name of another Company on the ground that it resembles the name of its company and its business - The Respondent no.3 is willing to cancel and......
January 27, 2023 Case Laws SEBI HC

SEBI settlement Scheme, 2022 - As on date the money towards penalty is due under an order issued under Securities Laws, which is liable to be recovered under Securities.....
January 27, 2023 Case Laws Insolvency and Bankruptcy AT

Liquidation of Corporate Debtor - mode of sale - public auction - Section 33 of IBC - The order passed by the Adjudicating Authority approving the private sale of the......
January 27, 2023 Case Laws Money Laundering HC

Provisional attachment of properties - The impugned PAO cannot be countenanced as falling within the meaning of an emergency attachment order bearing in mind that the......
January 27, 2023 Case Laws Money Laundering HC

Money Laundering - proceeds of crime - Accumulation of disproportionate assets accumulated by the accused/ MLA/ Minister, Anos Ekka and Harinarayan Rai - considering the....
January 27, 2023 Case Laws Service Tax HC

Deposit of tax under different head - Petitioner cannot be deprived of the benefits of this scheme just because the amount of interest was deposited under Accounting......
January 27, 2023 Case Laws Central Excise AT

CENVAT Credit - common input services used in taxable as well as exempt goods - The adjudicating authority straight away demanded 10% of the value of exempted goods.......
January 27, 2023 Case Laws Central Excise AT

Reversal of CENVAT Credit - giving options for availing a particular option is procedural requirement and on failure of the same, the assessee cannot be deprived of......
January 27, 2023 Case Laws Central Excise AT

Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice.....
January 27, 2023 Case Laws VAT and Sales Tax HC

Reversal of ITC on furnace oil used as fuel - Input Tax Credit - The entitlement to ITC must thus be seen in the context of, and decided, bearing note, not just of the......
January 27, 2023 Case Laws Indian Laws HC

Disproportionate assets were acquired by the accused person by commission of offence under the Prevention of Corruption Act, and there are no infirmity in the order of......
January 25, 2023 Case Laws Income Tax AT

Special audit U/s. 142(2C) - time limit for submission of Special Audit Report - once the period of limitation expires, the immunity against being subject to assessment.....
January 25, 2023 Case Laws Income Tax AT

TP adjustment - Design Engineering Services - Selection of comparable - Since the assessee is not providing any Software services and the software services of this......
January 25, 2023 Case Laws GST HC

Seeking return of money recovered - Clearly, the petitioners had not handed over the cash to the concerned officers voluntarily. Undisputedly, the action taken by the......
January 25, 2023 Case Laws GST HC

E-way Bill - Period of limitation for expiry of E-way Bill - it can be gathered that there does not appear to be any ill-intent on the part of the petitioner to use the.....
January 25, 2023 Case Laws GST HC

Refund along with interest - The respondents are directed to examine whether the form GSTR 2A, as visible at the petitioner’s end, reflects all relevant details. If it......
January 25, 2023 Case Laws GST HC

Migration of TDS Credit from VAT to GST - Transitional provisions - the stand of the Respondents is self-destructive, as if the Petitioners are not allowed to migrate......
January 25, 2023 Case Laws Income Tax AT

Revision u/s 263 - The expression prejudicial to the interest of the revenue is of wide import and is not confined to merely loss of tax. - The term erroneous means a......
January 25, 2023 Case Laws Income Tax AT

Revision u/s 263 - Interestingly, it is a case where the order u/s.143(3) dated 15.11.2019 had been held by the Pr. CIT as erroneous on the ground that he had wrongly......
January 25, 2023 Case Laws Income Tax AT

LTCG - benefits of Section 54/54F - the nature and extent of construction or nomenclature like house, plot, cottage, farm house or villa are only indicative of the fact.....
January 25, 2023 Case Laws Income Tax AT

Premium paid in respect of hedging contracts - interest cost on ECBs - speculative transaction - the transactions relating to currency swap contracts entered by the......
January 25, 2023 Case Laws Income Tax AT

Unexplained Hawala Transactions - the various reasons cited in the beginning of this paragraph clearly reveal that all transactions were at par. Being so, we do not find....
January 25, 2023 Case Laws Income Tax AT

Penalty levied u/s 271(1)(b) - undisclosed investment u/s 69A - ex parte assessment order - We have no hesitation in confirming the penalty levied under section......
January 25, 2023 Case Laws Income Tax AT

Capital gain computation - date of acquisition of the right over the property by the assessee - benefit of indexation on the cost - date of acquisition of the property......
January 25, 2023 Case Laws Customs HC

Seeking quashment of proceedings against Managing Director of the Company, one of the vendors of RFID e-seals - Tampered e-seals - passing customs clearances even when......
January 25, 2023 Case Laws Customs AT

Classification of goods - 0.1 percent natural brassinolide fertiliser - The Chapter Note excludes specially defined chemicals from Chapter 38, except when they are put......
January 25, 2023 Case Laws Insolvency and Bankruptcy AT

Validity, Viability and Feasibility of Resolution Plan - keeping in mind the payment to all the Operational Creditors, is Nil, there is no aspect of discrimination......
January 25, 2023 Case Laws Service Tax AT

Adjustment of excess service tax paid - ‘succeeding month or quarter’ used in Rule 6(4A) - There is no ambiguity in the wording of Rule 6(4A) ibid. - the filing of......
January 25, 2023 Case Laws Service Tax AT

Denial of benefit of Notification No. 12/03-ST - it can be seen that as against the abatement of 67% available under Notification No. 15/04-ST and 01/06-ST - the......
January 25, 2023 Case Laws Service Tax AT

Levy of Service tax - Commercial Training or Coaching service - vocational training - imparting educational programmes in the areas of finance, banking, insurance,......
January 25, 2023 Case Laws VAT and Sales Tax HC

Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was......
January 24, 2023 Case Laws GST HC

Levy of penalty - Detention of petitioner's goods - E-Way Bill does not reflect the name of the consignee but merely mentions the petitioner’s GSTIN number - it is......

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Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

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...