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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 451 to 500 of 502 Records

1 ....6 7 8 91011

October 5, 2023 Case Laws Income Tax

Penalty u/s 271D/271E - nature of transaction with other party - taking or repaying cash-loans contravention of sections 269SS/269T - other party is being assessed by......
October 5, 2023 Case Laws Customs

Recovery of duty by invoking extended period of limitation - fabricated DEPB scrips - The duty demand is sustained on the basis of fake scrips and not vested any right......
October 5, 2023 Case Laws Customs

Classification of goods intended to be imported - Dried Black Currants i.e. dehydrated dark and small seedless raisins from Greece and other countries - The goods......
October 5, 2023 Case Laws FEMA

Detention order - inordinate delay of thirty years in the execution of the detention order - In the facts of this case, no attempts had been made to contact or arrest......
October 5, 2023 Case Laws Service Tax

Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the....
October 5, 2023 Case Laws Central Excise

Clandestine removal - In the light of sanctity of section 9D of Central Excise Act, 1994, the outcome of the notices can rest squarely on statements that comply thereon.....
October 5, 2023 Case Laws Central Excise

Levy of penalty on employees of company - Recovery of differential duty - There is no evidence of any pecuniary benefit deriving to the two persons directly or......
October 5, 2023 Case Laws Central Excise

Computation of period for filing of appeal in stipulated time - the admitted communication date of the Order-in-Original is 23.06.2014, which has to be excluded in terms....
October 5, 2023 Case Laws VAT and Sales Tax

Power of review - error apparent on the face of record or not - the very initiation of the review proceedings pursuant to Show Cause Notice dated 04.01.2011 was void ab.....
October 4, 2023 Case Laws GST

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention......
October 4, 2023 Case Laws GST

Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if......
October 4, 2023 Case Laws GST

Right to file appeal - Aggrieved person - The counsel for the Respondents could not bring to notice any provision in the Act which would not entitle a person against......
October 4, 2023 Case Laws GST

Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - the Impugned order is liable to be quashed.......
October 4, 2023 Case Laws Income Tax

Validity of Reopening of assessment - providing information to the Petitioner - in the instant case, supporting documents have not been provided to the Assessee i.e.,......
October 4, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of TDS u/s 195 on brokerage pad to non-resident brokers - This fact is admitted by assessee as in the paperbook index it is mentioned......
October 4, 2023 Case Laws Income Tax

Disallowance of Foreign Tax Credit (FTC) - delay in filing Form 67 - Rule 128(9) of the Rules has to be read down in conformity thereof. Rule 128(9) of the Rules cannot.....
October 4, 2023 Case Laws Income Tax

On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized.....
October 4, 2023 Case Laws Income Tax

TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities......
October 4, 2023 Case Laws Income Tax

Taxability of difference between deferral sales tax liability and its prepayment at its NPV u/s. 28(iv) - Here in this case there is no benefit of perquisite arising to.....
October 4, 2023 Case Laws Customs

Conduct of the Customs officers - The Commissioner of Customs needs to look into such approach of the officers and not take it lightly so as to prevent a likelihood that....
October 4, 2023 Case Laws Customs

Revocation of suspension of the respondent’s (Cotoms Broker) licence - irregular availment of IGST drawback and refund by using bogus manufacturing registration - in......
October 4, 2023 Case Laws Customs

Classification of imported goods - poultry Feed Milling machinery - to be classified under CTH 9406 00 93 or under CTH 8436 10 00? - there is direct entry at CTH 8436......
October 4, 2023 Case Laws Customs

Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the......
October 4, 2023 Case Laws Customs

Classification of goods proposed to be imported - Portable Computers viz. Barcode Mobile Computers, RFID Mobile Computer and Tablet Mobile Computer - The 36 devices......
October 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Status of the entity (Corporate debtor) as MSME or not - certificate being procured after the process started - NCLAT held the status of entity as MSME - Contempt....
October 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Execution of decree awarded by foreign court - Overriding provision of IBC - The conduct speaks volumes in the case i.e. how clearly after every attempt to stall.....
October 4, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime were allegedly generated in a partnership firm - if the proceeds of the crime have emerged or flowed from the business of the firm,.....
October 4, 2023 Case Laws Service Tax

Validity of demand confirmed without considering the reply submitted by the assessee - The petitioner has replied to the same by Annexure-13, but however, raising many......
October 4, 2023 Case Laws Service Tax

Extended period of limitation for issuing show cause notice - the relevant date is the date on which the tax has been paid. As is evident from Annexure-17, for the......
October 4, 2023 Case Laws Service Tax

Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the....
October 4, 2023 Case Laws Service Tax

Levy of penalty - Service tax with interest paid before issuance of SCN - A bald statement of financial constraint will not be enough. Even as per section 106 of the......
October 4, 2023 Case Laws Central Excise

Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under......
October 4, 2023 Case Laws Central Excise

Refund claim - payment under protest or not - payment of duty through reversal of cenvat credit - It is found that the appellant on being pointed out by the audit has......
October 4, 2023 Case Laws Indian Laws

Right of the auction purchaser of the property - Right of the Defaulter of Loan / Borrowers to redeem the secured property - in accordance with the unamended Section......
October 3, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual.....
October 3, 2023 Case Laws Income Tax

Rejection of application for Lower TDS certificate u/s 197 - Rejection on the ground that the former had failed to file returns for the last 04 previous years to show......
October 3, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - notice u/s 148 was issued in individual capacity and the assessment was......
October 3, 2023 Case Laws Income Tax

Penalty proceedings u/s. 270A for underreporting of income - claim of excessive loss - Since, the assessee has neither claimed any benefit of loss against any other......
October 3, 2023 Case Laws Income Tax

Revision u/s 263 - The fact that the vouchers were not found in the premises of the appellant trust at the time of survey proceedings, should have triggered the AO to......
October 3, 2023 Case Laws Income Tax

Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to......
October 3, 2023 Case Laws Income Tax

Capital gain - unregistered agreement - transfer of capital asset u/s 2(47) - real owner - deemed owner - CIT(A) has diverted his mind to a wrong provision of law and......
October 3, 2023 Case Laws Income Tax

Condonation of delay filing appeal before ITAT - delay of 3966 days - revenue appeals - As there is an explanation as regards the bonafide reasons/omission on the part......
October 3, 2023 Case Laws Income Tax

Claim of exemption u/s 10(23EC) as well as exemption u/s 11 - contribution received from recognized stock exchange and the members - Prior to 1-4- 2024 there was no bar.....
October 3, 2023 Case Laws Income Tax

Revision u/s 263 - The law is well settled that the assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry, unless there is an......
October 3, 2023 Case Laws Income Tax

Income accrued in India - Royalty - appellant company registered in Singapore - income from shipping activity are exempt in Singapore - revenue erred in treating the......
October 3, 2023 Case Laws Income Tax

Exemption u/s 11 - Requirement of fresh registration u/s 12AB for existing trusts - the new registration provisions have no impact as far as registration of the assessee....
October 3, 2023 Case Laws Income Tax

Unexplained investment - Poof of source for the specified bank notes being the demonetised currency deposited in the bank account - if the assessee desires to take the......
October 3, 2023 Case Laws Income Tax

Allegation of tax evasion / avoidance - Tax the surplus on sale of CCDs Company listed on stock exarchate of Singapore - While it is a fact that 35.5% of shares were......
October 3, 2023 Case Laws Customs

Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the......
October 3, 2023 Case Laws Customs

Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an......

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