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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 51 to 100 of 502 Records

123 4 5 6........ 11

October 28, 2023 Case Laws Income Tax

Computation of the interest on refund u/s 244A - the judicial proprietary demands that order of the Tribunal of earlier years must be followed and therefore we direct......
October 28, 2023 Case Laws Customs

Levy and collection of Social Welfare Surcharge (SWS) computed @10% on the notional BCD in cash - The assessments in each of the impugned BOE’s covered by the impugned......
October 28, 2023 Case Laws Service Tax

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the....
October 28, 2023 Case Laws Central Excise

Grant of Sanction for prosecution - In the present case, except the office communication dated 01.08.2014, there is no separate sanction order which is accorded by the......
October 27, 2023 Case Laws GST

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the......
October 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The entire exercise of re-opening would depend upon the reasons recorded by the AO and therefore the reasons recorded to re-open the......
October 27, 2023 Case Laws Income Tax

Reopening of assessment - principles of natural justice denied - tax evasion petition [“TEP”] filed by one Mr S.K.S as working with the revenue in a senior position - as....
October 27, 2023 Case Laws Income Tax

Addition u/s 56 (2)(viib) - Valuation of shares - Faire Market Value (FMV) - the assessee has himself filed a valuation certificate before AO and accepted fair market......
October 27, 2023 Case Laws Income Tax

Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando.....
October 27, 2023 Case Laws Income Tax

Exemption u/s. 54EA - transfer of shares held as stock-in-trade - transfer of unlisted shares of DSPML is to be taxed under the head “capital gains” irrespective......
October 27, 2023 Case Laws Income Tax

Royalty - Taxability of Management Service Fees (MSF) - For rendering of these services, there is no element of imparting any "know how or there is transfer of any......
October 27, 2023 Case Laws Customs

Payment of penalty as a condition to re-export can be imposed or not - the respondent authorities ought to have permitted the petitioner to re-export the goods without......
October 27, 2023 Case Laws Customs

Levy of penalty u/s 112 & 114 of the Customs Act, 1962 - allegation of abating the importer - In present import, there is no evidence to allege that appellants were......
October 27, 2023 Case Laws Customs

Revocation of Customs Broker License - when the CBEC circular and FSSAI guidelines specifically provide that the Customs authorities should check on the issue of NOC......
October 27, 2023 Case Laws Customs

Refund claim - Benefit of exemption - the product under dispute fell both under for Sl No.20 and Sl No.20A during the period under question. - This is rather a case of......
October 27, 2023 Case Laws SEBI

It cannot be countenanced that some shareholders can take shelter under Regulation 29 to plead confidentiality of settlement information, against a group of other......
October 27, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - the proceedings under IBC are not proceedings for recovery of contractual dues - The present was a case filed by the......
October 27, 2023 Case Laws Service Tax

Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational......
October 27, 2023 Case Laws Service Tax

Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption.....
October 27, 2023 Case Laws Service Tax

Demand of Service Tax - notional interest towards security deposit taken by the appellant against the rental property - service tax could not have been levied on the......
October 27, 2023 Case Laws Service Tax

Demand of Differential Service Tax alongwith interest and penalty - It is not clear as to how the appellant has himself not accounted for the challans during the period.....
October 27, 2023 Case Laws Service Tax

Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the......
October 26, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - Misuse of PAN number of the Chartered Accountant (CA) for fraudulent transaction and evasion of GST - The investigation from the GST....
October 26, 2023 Case Laws GST

Claim of interest on Refund of accumulated Input Tax Credit due to inverted tax - amount of refund already sanctioned - The respondent is directed to disburse interest,.....
October 26, 2023 Case Laws Income Tax

Additions towards Undisclosed profit made on the basis of the seized documents - ITAT deleted the additions - Now, look at the reasons given by the tribunal. It cast a......
October 26, 2023 Case Laws Income Tax

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years......
October 26, 2023 Case Laws Income Tax

Validity of Reopening of assessment - order passed u/s 148A(d) - Period of limitation - The Taxation and Other Laws Act, 2020 was rightly viewed to be a secondary......
October 26, 2023 Case Laws Income Tax

Royalty - Payment received by the taxpayer from British Airways in relation to alleged use of 'Altea system' cannot be characterized as 'royalty' either under the Act or....
October 26, 2023 Case Laws Income Tax

TP Adjustment on notional interest on advances - The assessee being unable to demonstrate that the advances were not in the nature of loan/advance but were quasi capital....
October 26, 2023 Case Laws Income Tax

LTCG invoking the provisions of Section 50C - property transferred through Sale Deed claim as gift - The transaction has been held to be gift in the hands of the......
October 26, 2023 Case Laws Income Tax

TPA - sale of fuel stock and purchase of fuel stock - MAM selection - It is not the case that TIPS database is not reliable. No evidence was produced before us that......
October 26, 2023 Case Laws Income Tax

Revision u/s 263 - addition u/s 40A(3) - when the entire materials were placed before the Ld. AO during the course of assessment proceeding and only upon verification of....
October 26, 2023 Case Laws Income Tax

Weighted deduction u/s. 35(2AB) - Any application for patent foreign country has to be filed in India as per section 7 of The Patent Act, 1970, according to patent......
October 26, 2023 Case Laws Customs

Rejection of declared value - Confiscation - Since it is apparent that the Department has not followed the statutory procedure nor there was any mis-declaration of......
October 26, 2023 Case Laws Customs

Levy of Anti-dumping duty - imported goods (live consignment) cleared by the appellant are mill edged or slit edged - live consignment of 31 coils is mill edged and......
October 26, 2023 Case Laws Customs

Valuation of imported goods - old and used Digital Multi Function Printer - restricted goods or not - The enhancement of value on the basis of Chartered Engineer’s......
October 26, 2023 Case Laws Customs

Import of Brass Scrap Pallu - mis-declaration of Country of Origin - The justification or non-justification of procuring the goods i. e., Brass scrap "Pallu" from......
October 26, 2023 Case Laws Companies Law

Professional Misconduct - Chartered Accountant (CA) - Lapses in evaluation of writing-back of liabilities - Failure in evaluation and attendance at physical verification....
October 26, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Seeking approval of resolution plan - Considering the facts of the present case, the highest Resolution Plan having now received the majority of votes, the......
October 26, 2023 Case Laws Central Excise

Invocation of extended period of limitation - chewing tobacco - the tribunal by cryptic order has negatived the contentions of the Revenue and held that the invocation......
October 26, 2023 Case Laws Central Excise

CENVAT Credit - machineries used in the co-generation/captive power plant - electricity - The issue of producing a User Test Certificate not having been demanded in the.....
October 26, 2023 Case Laws Central Excise

Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method......
October 26, 2023 Case Laws Indian Laws

Professional Misconduct on the part of Chartered Accountant (CA) - allegation of assisting various companies in availing credit facilities of huge amounts from various......
October 26, 2023 Case Laws Indian Laws

Dishonour of Cheque - Non service of notice on the accused - Even otherwise, for the sake of argument, if this notice was not received by him, no efforts have been made.....
October 25, 2023 Case Laws GST

Inquiry proceedings - Physical presence for all the times by issuing summons - The provisions of Section 70 of the Act cannot be continued to be used for the purpose of.....
October 25, 2023 Case Laws GST

Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to....
October 25, 2023 Case Laws GST

Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was......
October 25, 2023 Case Laws Income Tax

Reopening of assessment - Validity of order u/s 147 r.w.s 144 - Faceless assessment u/s 144B - No doubt there is a failure on the part of the petitioner to have complied....
October 25, 2023 Case Laws Income Tax

Addition u/s 68 - accommodation entry - additions made on the basis of retracted statements - amount received during the earlier years - assessee has furnished all the......
October 25, 2023 Case Laws Income Tax

Disallowance u/s 37(1) - sponsorship expenses - business promotional activities - it was not open for Ld. AO to question the commercial wisdom of the assessee as to how.....

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