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Highlights / Annotations / Catch Notes For January of 2023

Home Highlights January January 2023 Year 2023

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Showing 501 to 550 of 551 Records

1 ....7 8 9 101112

January 4, 2023 Case Laws GST AAR

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,......
January 4, 2023 Case Laws Income Tax AT

Depreciation on the Cranes given on lease to Oil India Limited @ 30% disallowed - according to the Revenue, such assets were not used for hire and, therefore, are not......
January 4, 2023 Case Laws Income Tax AT

Penalty levied u/s. 271D - transactions through journal entries - assessee shall be deemed to have had reasonable cause to receive the deposits/loans through journal......
January 4, 2023 Case Laws Income Tax AT

Deduction of interest expenditure of INR u/s 36(1)(iii) - the Assessee has undertaken only one redevelopment project. It is not disputed that interest cost is directly......
January 4, 2023 Case Laws Income Tax AT

Additions of surrendered amount as excess stock during the survey proceedings - During assessment proceedings production of stock register was insisted upon, though the.....
January 4, 2023 Case Laws Income Tax AT

Allowable business expenditure - Payment for breach of contractual obligation - by no stretch of imagination could it be said that the payment for breach of contractual.....
January 4, 2023 Case Laws Income Tax AT

Bogus LTCG - exemption claimed u/s 10(38) - Onus to prove - the only logical recourse would be to place reliance on the orders passed by SEBI pointing out the......
January 4, 2023 Case Laws Customs HC

A taxing statute is to be strictly construed. In a taxing statute, one has to look merely what is clearly said in the provision. There is no room for any intendment.......
January 4, 2023 Case Laws Customs AT

Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of......
January 4, 2023 Case Laws Customs AT

Rejection of refund claim - The rejection for the balance amount has been re-adjudicated by Commissioner (Appeals) vide the order under challenge who while appreciating.....
January 4, 2023 Case Laws Insolvency and Bankruptcy AT

Intervention Application - We are of the considered opinion that at the instance of intervener, the order passed by the Adjudicating Authority dated 08.10.2021 cannot be....
January 4, 2023 Case Laws Service Tax AT

Levy of service tax - Renting of immovable property service - revenue sharing arrangement - lending of theatre to the film distributors/sub-distributors for depicting......
January 4, 2023 Case Laws Central Excise HC

Area Based Exemption - Determination of value addition - validity of notification of June 10, 2008 sustained by the Apex Court - The Department is now estopped from......
January 4, 2023 Case Laws Central Excise AT

Maintainability of appeal before commissioner (appeals) - time limitation - When the Department failed to provide any evidence to controvert the submission of the......
January 4, 2023 Case Laws VAT and Sales Tax SC

Condonation of delay of 469 days in the three appeals filed by the petitioners against the order of the State VAT Tribunal - These are cases where by the impugned orders....
January 3, 2023 Case Laws Income Tax HC

Reopening of assessment - non-supply of relevant material - If the assessee is deprived of the relevant material he will not be in a position to submit a comprehensive......
January 3, 2023 Case Laws Income Tax AT

Disallowance of interest relating to Capital Work in Progress (CWIP) - The Appellant has furnished the relevant working capital facility agreements and ledger account to....
January 3, 2023 Case Laws Income Tax AT

Additions towards unrecorded expenditure - A.O. has disallowed the said expenditure in Note 26 foreign currency transactions, pertaining to purchase of shooting......
January 3, 2023 Case Laws Income Tax AT

TP adjustment - Arms’ length price of international transaction of overdue export proceeds - non-charging of interest on advances being overdue export proceeds from......
January 3, 2023 Case Laws GST HC

Levy of Interest and penalty - delayed payment of tax - the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party,......
January 3, 2023 Case Laws GST AAR

Supply of Pencils Sharpener along with Pencils - A mixed supply containing more than two supplies shall be treated as a supply of that particular supply which attracts......
January 3, 2023 Case Laws GST AAR

The readily available food items (not prepared/cooked in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by.....
January 3, 2023 Case Laws GST AAR

Exemption from GST - activity of Afforestation, which includes the plantation of mangroves - The applicant activity of plantation of Mangrove are covered under......
January 3, 2023 Case Laws GST AAR

Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment......
January 3, 2023 Case Laws GST AAR

Exemption from GST - Healthcare services - regular medical monitoring along with other logistic support as provided by the applicant to senior citizens at their door......
January 3, 2023 Case Laws GST AAR

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited.....
January 3, 2023 Case Laws GST AAR

Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The....
January 3, 2023 Case Laws GST AAR

Requirement to issue tax invoice - In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another....
January 3, 2023 Case Laws Income Tax AT

TDS u/s 194D - ceading commission - soliciting or procuring insurance business - As per the facts of the present case, the cedant commission paid by the assessee to the.....
January 3, 2023 Case Laws Customs HC

Adjudication of SCN after a long gap - time limitation - In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18.....
January 3, 2023 Case Laws Customs AT

Revocation of Customs Broker Licence - forfeiture of security deposit - imposition of penalty - non-ascertainment of the premises from which the importer operated and......
January 3, 2023 Case Laws Customs AT

Valuation of imported goods - the importer specially stated in the statement recorded under section 108 of the Customs Act, after being shown the contemporaneous value,.....
January 3, 2023 Case Laws Companies Law HC

Anti-competitive acts - bid rigging - use of dominion position - The Court has no such expertise in evaluating or interpreting the business data or statistical data......
January 3, 2023 Case Laws Insolvency and Bankruptcy AT

Initition of CIRP - Ex-parte order - Corporate Debtor could not appear before the NCLT - in the instant case on hand, there is overwhelming evidence of Debt Due, payable....
January 3, 2023 Case Laws Service Tax AT

Extended period of limitation - Issue involved was subject to various litigation - This appeal of Revenue seeking recovery as proposed in the demand by invoking of the......
January 3, 2023 Case Laws Central Excise AT

Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing....
January 3, 2023 Case Laws Central Excise AT

Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,....
January 3, 2023 Case Laws Central Excise AT

Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and......
January 2, 2023 Case Laws Income Tax HC

Scheme of Faceless Assessment as provided u/s 144B - Deduction u/s 80P - It is not in dispute that in facts of the case no draft assessment along with show cause notice.....
January 2, 2023 Case Laws Income Tax AT

Income deemed to accrue or arise in India - FTS under the India-USA DTAA - provision of information technology and other administrative services - In order to invoke......
January 2, 2023 Case Laws Income Tax AT

Rectification of error u/s 154 - When the return was filed as if it is a firm, it follows that computation of tax liability should be made on the basis that it is a......
January 2, 2023 Case Laws Income Tax AT

Disallowance of claim for deduction of commission - Assessee had despite specific directions of the A.O avoided producing him for necessary examination on the pretext......
January 2, 2023 Case Laws Income Tax AT

Capital gain - legal owner of property - entire funds at the time of purchase of property was paid by his son the entire sale consideration is also received by her son -....
January 2, 2023 Case Laws Income Tax AT

Addition u/s 68 - non-existence of the party - tax was levied u/s 115BBE and 115BBC of the Act on the ground that the said entities are being presently struck off record....
January 2, 2023 Case Laws Income Tax AT

Deduction u/s 80G - when to claim deduction u/s 80G? - Income from business of manufacturing of tea - AO was of the view that first total income is to be computed and......
January 2, 2023 Case Laws Income Tax AT

Addition of write off of inventory - assessee could not file any evidence to prove that whether any report has been submitted to stock exchange and SEBI on this issue -.....
January 2, 2023 Case Laws Income Tax AT

TDS u/s 195 - Disallowance u/s 40(a)(i) - assessee paid software charges and intranet and other IT cost - The issue whether the software supplied by Dart to the assessee....
January 2, 2023 Case Laws Income Tax AT

Reopening of assessment u/s 147 - looking to the scope of section 147 as also sections 148 to 152 of the Act, even if scrutiny assessment has been undertaken, if......
January 2, 2023 Case Laws Income Tax AT

Income deemed to accrue or arise in India - MOU to the India US DTAA elaborates on the concept of "make available" - Merely providing commercial information through a......
January 2, 2023 Case Laws VAT and Sales Tax HC

Interest on delayed refunds - when the doctrine of merger is borne in mind and when the statutory authority allows the appeal of an assessee, he gives legal shape to the....

1 ....7 8 9 101112

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