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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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Showing 151 to 200 of 501 Records

1 2 345 6 7 8........ 11

November 23, 2023 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - income surrendered while filling the return of income in response to notice u/s. 153A - This act of the assessee cannot be considered......
November 23, 2023 Case Laws Income Tax

Addition u/s u/s 43CA - Difference in the sale value and stamp duty value - in the present case in hand as noted difference between the declared sale value and the value....
November 23, 2023 Case Laws Income Tax

Exemption u/s 11 - the registration was granted by the ld. CIT(E) on 18-05-2023 and the assessment proceedings got concluded, much before that, on 17-12-2019. - As such,....
November 23, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - There is no prima facie satisfaction which has been recorded by the AO for initiation of penalty proceedings which can be discerned from reading.....
November 23, 2023 Case Laws Customs

Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not -......
November 23, 2023 Case Laws Customs

Continuance of proceedings under Customs Act - Effect of Initiation of CIRP proceedings and Approval of Resolution plan - abatement of the revenue appeal - the appeal......
November 23, 2023 Case Laws Customs

Denial of request for conversion of free shipping bills to drawback shipping bills - No document has been examined and drawback claim has been rejected without any......
November 23, 2023 Case Laws Insolvency and Bankruptcy

Provision of IBC are overriding the provisions of SARFAESI or not - Recovery from the Personal Guarantor of a corporate debtor - The securitisation proceedings against......
November 23, 2023 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Outstand Tax Dues claimed before the liquidator - Petitioner challenged the Validity of assessment order - On the resolution once the reference has......
November 23, 2023 Case Laws VAT and Sales Tax

Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the......
November 22, 2023 Notifications Customs

Levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR." - Notification
November 22, 2023 Notifications Income Tax

Disclosure of information respecting assessees - U/s 138(1) of IT Act 1961 - Central Government specifies Deputy Director General (Tech Development Division), Unique......
November 22, 2023 Case Laws Income Tax

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood......
November 22, 2023 Case Laws Income Tax

Interest liability u/s 234A, 234B, 234C - Cash seized during the search - To be treated as Advance Tax or not - In this case, as ROI was filed, though after the search......
November 22, 2023 Case Laws Income Tax

Credit of TDS/ TAX deducted but not deposited with the Government by the diductor - Rectification application concerning the Return of Income (ROI) - Credit of TAS......
November 22, 2023 Case Laws Income Tax

Disallowance of interest paid on loan u/s.40A(2)(b) - excessive or unreasonable expenditure - Neither the AO nor the Ld.CIT(A) have demonstrated as to how the rate of......
November 22, 2023 Case Laws Income Tax

Capital loss on account of destruction of capital assets where insurance claim is filed - Asset/ building destroyed in an earthquake - Taxable Year - For year in which......
November 22, 2023 Case Laws Income Tax

Eligibility of exemption u/s 10(1) - Agriculture income - income earned from the sale of hybrid seeds - Agriculture process - license holder of the land - Since the......
November 22, 2023 Case Laws Income Tax

Validity of penalty levied u/s 271(1)(c) where the validity of assessment order itself is in doubt - Assessment u/s 153A questioned on approval Granted u/s 153D -......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - The use of the word `and’ between the two expressions amply demonstrates that the calling for and examining the record by the CIT should precede and......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - claim of exemption u/s. 11 & 12 - Simply on the judgment of Hon’ble Supreme Court in the case of Ahmedabad Urban Development Authority, supra, the......
November 22, 2023 Case Laws Income Tax

Loss of immunity from Penalty u/s. 271AAA - Delay in payment full tax as per the order of Settlement Commission (ITSC) - DR in argument mentioned that the assessee had......
November 22, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained unsecured loan - capacity/creditworthiness of creditor - The creditor has given loan to assessee out of proceeds held in Bank A/c from......
November 22, 2023 Case Laws Income Tax

Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - nature of income surrendered in survey proceedings - deeming provision r.w.s 115BBE - Higher Rate of Tax - assessee has provided the necessary......
November 22, 2023 Case Laws Income Tax

Depreciation on Hotel Building including the cost of land - hotel building complex was purchased at consolidated value - Merely because the parties have not specified......
November 22, 2023 Case Laws Income Tax

Penalty u/s 270A - misreporting of income - Claim of donation u/s 80G was disallowed - Assessee in the assessment proceeding submitted that “Regarding Donation-I don’t......
November 22, 2023 Case Laws Customs

Valuation - Aviation Turbine Fuel (ATF) remained on board - conversion into domestic flight - Methodology adopted in computing assessable value on fuels - loading of the....
November 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Maintainability of joint application u/s 7 - The three appellants being part of one Common Real Estate Project and the Applicants of Section 7......
November 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application u/s 7 - period of limitation - The application filed by the Respondent No. 1 was not barred by time there being......
November 21, 2023 Notifications DGFT

Import of Gold - Valid India-UAE TRQ holders as notified by IFSCA can import gold through IIBX against the TRQ and can obtain physical delivery of the same through IFSCA....
November 21, 2023 Notifications Income Tax

Statement of Financial Transaction (SFT) for Mutual Fund Transactions - Frequency for submitting the statement and Minimum period of holding for different assets......
November 21, 2023 Notifications Income Tax

Statement of Financial Transactions (SFT) for Depository Transactions - Method for computation of "The Estimated Sale Consideration for the debit transaction" and......
November 21, 2023 Case Laws GST

Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change......
November 21, 2023 Case Laws GST

Levy of GST on Human Hairs - Action of Human Hairs by Devasthanam - Maintainability of writ petition - Scope of tender / auction notice - Outright sale or contract for......
November 21, 2023 Case Laws GST

Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the......
November 21, 2023 Case Laws Customs

Power of assessing authority to assess the IGST u/s 28 of Customs Act - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST - Section 28......
November 21, 2023 Case Laws GST

Condonation of delay in filing appeal before the first appellate authority - delay on medical grounds - reasonable cause - Violation of principles of natural justice -......
November 21, 2023 Case Laws GST

Classification of goods - HSN Code - rate of tax - Urban Roots - Bio kavach - Immunity Booster, Avinja 7 - This is a commodity which is not specified in Schedule I, II,.....
November 21, 2023 Case Laws Income Tax

Reopening of assessment - Scope of new section/regime u/s 148A - Sense that one gets upon a holistic reading of the backdrop in which the new regime for reopening......
November 21, 2023 Case Laws Income Tax

Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the....
November 21, 2023 Case Laws Income Tax

Unexplained investments/ amounts deposited in the foreign bank account - Amount belong to Nephew of the assessee - The assessee being an agriculturist and only having a.....
November 21, 2023 Case Laws Income Tax

Seeking permission to file Modified return u/s 170A filled post amalgamation scheme sanctioned/approved by NCLT - Due date of filing of ITR has already expired -......
November 21, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) r.w. Rule 11UA - Deemed public company - Issue of preference shares at premium to its holding company - the assessee company qualifies as a......
November 21, 2023 Case Laws Income Tax

Accrual of income - Recognition of income - Additions based on Final Projections while making application u/s 197 - Actual financial results were to be accepted.......
November 21, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - difference between the income declared in the return by the assessee under the provisions of section 115JB of the Act and income assessed by the.....
November 21, 2023 Case Laws Income Tax

LTCG - Deduction u/s 54 on investment made in five house properties - Amendment made available on the statute, vide the Finance (No. 2) Act, 2014 w.e.f. 01.04.2015......
November 21, 2023 Case Laws Income Tax

Reopening of assessment - The onus lies on the Revenue to point out that there is a failure on the part of the assessee to disclose material facts fully and truly indeed....
November 21, 2023 Case Laws Income Tax

Estimation of notional interest income for making the disallowance out of interest expenditure - The ld. AO ought to have not over emphasized about the conduct of the......
November 21, 2023 Case Laws Customs

Adjudication of SCN after considerable delay - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - it was on account of non-appearance of......

1 2 345 6 7 8........ 11

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

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

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