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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 301 to 350 of 502 Records

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October 12, 2023 Case Laws GST

Exemption from GST - collections from member of Resident Welfare Association / housing societies - even if the annual turnover of the RWA is greater than Rs. 20 lakhs......
October 12, 2023 Case Laws Income Tax

Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of.....
October 12, 2023 Case Laws Income Tax

Business promotion expenses - The nature of business activity of the assessee was such which required extensive involvement of individuals and on that account certain......
October 12, 2023 Case Laws Income Tax

Deduction u/s 10AA - Income from gold dust - the AO himself has not denied the fact that the income from sale of gold dust is part of the business income of the assessee....
October 12, 2023 Case Laws Income Tax

Addition based on retracted statement recorded on oath u/s 132(4)/133A - Statement taken even u/s 132(4) of the Act cannot be used as conclusive evidence if it is not......
October 12, 2023 Case Laws Income Tax

Income accrued in India - engineering package fee and on-site man-day charges - the service rendered by the assessee is in connection with installation/erection of plant....
October 12, 2023 Case Laws Income Tax

TP Adjustment - Interest on trade receivables - there was no agreement provided by the assessee to show that there was an agreement between the assessee and its AE......
October 12, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - Audit Report as required u/s. 44AB of the Act, was not filed on or before due date - The assessee, although, filed Tax Audit Report beyond......
October 12, 2023 Case Laws Income Tax

Scope of prima facie adjustment u/s 143(1) by CPC - debatable issue - In this very case, although in one year the same amount was treated as stipend exempt u/s 10(16) of....
October 12, 2023 Case Laws Income Tax

Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does....
October 12, 2023 Case Laws Customs

Reversal of Duty Drawback - Advance Licence and duty drawback are mutually exclusive or not - The Circular proceeds on the basis that the inputs that are duty exempt......
October 12, 2023 Case Laws Customs

Absolute Confiscation - Seeking redemption of prohibited goods - The appellant being an ineligible passenger could not have brought gold and clear after declaration on......
October 12, 2023 Case Laws Customs

Valuation of imported goods - contemporaneous imports of similar goods - The quantity of import is much higher than the quantity of import in respect of the......
October 12, 2023 Case Laws Customs

Valuation of imported goods - Wet Dates - The rejection of transaction value even when based upon NIDB data cannot be done without disclosing materials, as well as......
October 12, 2023 Case Laws Service Tax

Refund of Service Tax - time limitation - The time-limitation for refund application under Section 11B in the case on hand is to be reckoned from the date of original......
October 12, 2023 Case Laws VAT and Sales Tax

Classification of goods - tinted glass sheets - There is no vagueness in the notification dated 07.09.1981 and the entry No. 4 is clear and unambiguous namely it has......
October 12, 2023 Case Laws VAT and Sales Tax

Legality and validity of the Notice of Assessment of Value Added Tax (VAT) - When this provision has been declared unconstitutional by this Court, we are at a loss as to....
October 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - retirement from the partnership firm prior to the issuance of the cheque in question - vicarious liability - A bare perusal of Section 141(1) of......
October 12, 2023 Case Laws Indian Laws

Constitution of Competition Commission - coram of the commission - binding nature of final judgment, which was signed and pronounced by only three members against six......
October 12, 2023 Case Laws Service Tax

Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of......
October 11, 2023 Case Laws GST

Penalty order u/s 129(1) of the UPGST Act - confiscation of goods - It was contended that, the goods, along with documents, were inside the railway station for getting......
October 11, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing......
October 11, 2023 Case Laws GST

Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons issued to the accused - The documents on record clearly....
October 11, 2023 Case Laws GST

Cancellation of GST registration of petitioner - allegation of not maintaining the sale register - It is a matter of common knowledge that under the GST Act, A/c book......
October 11, 2023 Case Laws GST

Apprehension of pre-judging the matter - Validity of preliminary report - the challenge to the preliminary report dated 02.06.2023 has worked itself out inasmuch as......
October 11, 2023 Case Laws GST

Payment of GST under Reverse Charge Mechanism (RCM) - guarantee/security to the bank provided by the Managing Director by providing the personal properties as security......
October 11, 2023 Case Laws GST

Non-application of mind by the GST officers - Validity of issue of Show cause notice (SCN) - The Commissioner of State Tax is required to explain as to why such an......
October 11, 2023 Case Laws GST

Validity of order passed u/s 74 - The impugned order contains reasons and has been passed after affording the petitioner an opportunity. All the points of the petitioner....
October 11, 2023 Case Laws Income Tax

CSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act would not be applicable as it was with effect from the assessment......
October 11, 2023 Case Laws Income Tax

Condonation of delay in filling appeal before High court - Huge delay of 1072 days - 'sufficient cause' of delay or not? - Now, they suddenly woke up from slumber like......
October 11, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Scope of new provision section 148A - The explanation tendered for issuance of 148 A (b) notice yet again for the third time is......
October 11, 2023 Case Laws Income Tax

Benefit of DTAA against Dividend Distribution Tax (DDT) - whether the benefit of DTAA can be extended to domestic company? - The Protocol with reference to Article 10 as....
October 11, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Failure to record the valid satisfaction - The assessment order passed, as a consequence is, liable to quashed. The......
October 11, 2023 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 14A r.w.r 8D - In case, the ld. 1st Appellate Authority forms an opinion that ld. AO has committed an error by not making complete......
October 11, 2023 Case Laws Customs

Levy of penalty u/s 114AA of the Customs Act, 1962 - Smuggling - Red Sanders - appellant have not made, signed or use any declaration, statement or document pertaining......
October 11, 2023 Case Laws Central Excise

Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined by the exercise of stock taking is negligible in......
October 11, 2023 Case Laws Customs

Seeking waiver (exemption) of cost recovery basis - whether the CFS has achieved the bench marking for waiver of cost recovery charges - the sanction of posts of customs....
October 11, 2023 Case Laws Income Tax

Higher rate of Depreciation - Prime requirement is that moulds should be owned by the assessee, the same should be part of block assets shown by the assessee and these......
October 11, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - The judgment/decision on the strength of which we had expressed deletion of penalty are not applicable, as.....
October 11, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of income - bogus purchases - penalty u/s 271(1)(c) of the Act cannot be levied where the addition is made on estimate basis - AT
October 11, 2023 Case Laws Customs

Conversion of shipping bills - Denial of Export Benefits - Appellant thus having waited for long for cancellation correctly applied for conversion to Customs authorities....
October 11, 2023 Case Laws Customs

Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and mis-classifying under Chapter 21 so as to avail......
October 11, 2023 Case Laws Service Tax

Classification of services - works contract services or not - activity of construction of Mega Sports Complex for hosting 34th National Games by Government of Jharkhand.....
October 11, 2023 Case Laws Central Excise

Wrongful availment of CENVAT credit - Removal of machinery after two days of taking credit - The fact of removal of one Autoconer to Guna plant, which took place within.....
October 11, 2023 Case Laws Central Excise

Classification of goods - Loader fitted in the tractor supplied by the customer - Adjudicating Authority has considered all the parameters, considered the photographs,......
October 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of a legally enforceable debt - onus to prove - The fundamental error in the approach lies in the fact that the High Court has questioned....
October 11, 2023 Case Laws Indian Laws

Seeking partial setting aside of award - scope of the contract - extra Cost on increased - Extra GST Burden - non-grant of entire additional GST burden - In view of the.....
October 10, 2023 Case Laws Income Tax

Addition of on-money paid by the assessee for purchase of land in the name of his mother - the assessee had no explanation and was just trying to find lame excuses here.....
October 10, 2023 Case Laws GST

Principles of natural justice - only notice in the proceedings was issued to the petitioner seeking his reply within 30 days - denial of opportunity of oral hearing -......
October 10, 2023 Case Laws GST

Adjustment interest against Refund - Unutilized balance of ITC was not used for payment of GST by the assessee wrongly - Deduction of an amount towards interest was......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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