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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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Showing 201 to 250 of 501 Records

1 2 3 456 7 8 9........ 11

November 21, 2023 Case Laws Customs

Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not -....
November 21, 2023 Case Laws Service Tax

Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at.....
November 21, 2023 Case Laws Central Excise

CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and.....
November 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - principles of natural justice - The show cause notice as well as the order cancelling the registration are quashed and......
November 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The order impugned dated 9.8.2023 assigns no reason whatsoever to cancel the petitioner's registration - Relegating the.....
November 20, 2023 Case Laws GST

Validity of Show Cause Notice (SCN) - Clandestine supplies of Pan Masala without payment of GST and Cess - Evasion of duty - Once allegations of infraction of law arise.....
November 20, 2023 Case Laws GST

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause......
November 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,......
November 20, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - PCIT was of the view that the cash withdrawn was utilised to purchase inventory - if the AO did not bring to tax the amount which was......
November 20, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee had not filed return of income despite having received salary income - the levy of penalty is not automatic. If the assessee makes out a....
November 20, 2023 Case Laws Income Tax

Capital gain computation - Cost of acquisition - indexed cost of interest paid - The expenditure which is allowable u/s 24 cannot be capitalized, claimed as cost of......
November 20, 2023 Case Laws Income Tax

Unexplained cash credit/deposits u/s 68 - just because the assessee made a wrong statement during the assessment proceedings, stating that the difference belongs to the.....
November 20, 2023 Case Laws Income Tax

Denial of treaty benefits treating the assessee as a conduit company set up - Taxability of long-term capital gain claimed as exempt under Article 13(4) of India –......
November 20, 2023 Case Laws Income Tax

Exemption u/s 11 - Absence of registered instrument - ITAT Bar Association - Denial of Registration u/s 12AA/12AB - The assessee failed to fulfil the primary condition......
November 20, 2023 Case Laws Income Tax

Registration of Society u/s 12AB - cancellation of the provisional registration/approval - The charging of any amount towards consideration for such an activity......
November 20, 2023 Case Laws Income Tax

Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s.....
November 20, 2023 Case Laws Income Tax

Disallowing the investment allowance claimed u/s 32AC(1A) - The plain reading of Section 32AC makes it very clear in case the assessee claim depreciation on new asset......
November 20, 2023 Case Laws Income Tax

Revision u/s 263 - Claim of interest against rental income - Proof of availing loan for acquisition or construction of property - the proviso contained in section 24(b).....
November 20, 2023 Case Laws Companies Law

Restoration of the name of the Company - the Company had complied with the statutory filings till Financial Year 2016-17 and the statutory filings for Financial Year......
November 20, 2023 Case Laws Central Excise

Validity of order of Tribunal - waiver interest and penalty - Revenue appeal - Low Tax Effect - Tribunal has decided in favor of assessee subject to the condition that......
November 20, 2023 Case Laws Central Excise

Invocation of extended period of limitation - Denial of exemption - manufacture of allopathic generic medicaments - The appellant was under no obligation to seek any......
November 20, 2023 Case Laws VAT and Sales Tax

Exigibility to tax under the Delhi Tax on Luxuries Act, 1996 - Club and Association service - doctrine of mutuality - provision of residential accommodation in a club -.....
November 20, 2023 Case Laws Indian Laws

Game of chance or game of skill - rummy and poker - Constitutional validity of the Tamil Nadu Prohibition of Online Gambling and Regulation of Online Games Act, 2022 -......
November 19, 2023 Case Laws GST

Levy of penalty - Movement of goods wherein e-way bill was cancelled by the purchaser - Since there is no intention to evade GST, no penalty can be imposed - The......
November 19, 2023 Case Laws Income Tax

Treatment of expenses incurred on renovation & refurbishment of Hotel - Assessee will be entitled to claim the deduction, as it is in the nature of revenue expenditure. - HC
November 18, 2023 Circulars FEMA

International Trade Settlement in Indian Rupees (INR) – Opening of additional Current Account for exports proceeds - RBI grants permission to open an additional special.....
November 18, 2023 Notifications Customs

Anti-dumping duty on toughened glass imposed for home appliances imported from China PR for a period of 5 years. - Notification
November 18, 2023 Notifications GST

Biometric-based Aadhaar authentication notified for GST registration in the State of Andhra Pradesh - Notification
November 18, 2023 Case Laws GST

Power of TRU under GST to issue clarification regarding Classification of Goods - Tax Research Unit (TRU) - In the absence of a conferral of any power upon the TRU, or......
November 18, 2023 Case Laws GST

Disallowance of ITC - Validity of order passed u/s 74 - allegation of creation of bogus invoices - This Court does not find any violation of principles of natural......
November 18, 2023 Case Laws GST

Input Tax Credit (ITC) - GST paid on inward supplies used for providing transportation facilities - Provision of service of transportation of employees from residence to....
November 18, 2023 Case Laws GST

Supply or not - levy of GST - canteen facilities provided to its employees - it was clarified by the CBIC that prerequisites provided by the employer to its employees in....
November 18, 2023 Case Laws Income Tax

Search and Seizure - Validity of Order passed u/s 132(3) prohibiting petitioners/assessee from removing articles (liquor bottles) in the cupboard at the resident without....
November 18, 2023 Case Laws Income Tax

Maintainability of Appeal against ITAT order - substantial question of law or fact - The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and.....
November 18, 2023 Case Laws Income Tax

Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing......
November 18, 2023 Case Laws Income Tax

Reopening of assessment - investment out of foreign funds in the assessee’s NRE Accounts - investment in time deposit and mutual funds - Undisputedly, the funds came......
November 18, 2023 Case Laws Income Tax

Disallowing business loss - business of trading in shares and securities - As pr AO assessee was directly involved in sham and bogus transactions of entry providers -......
November 18, 2023 Case Laws Income Tax

Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its substitution w.e.f. A.Y. 2017-18, which provided for....
November 18, 2023 Case Laws Income Tax

TDS liability u/s. 194C - payment to members of AOP - Work received by the AOP executed by its members - relationship of principle to principle OR principle to agent -......
November 18, 2023 Case Laws Income Tax

Disallowance u/s 14A - AO says only that for carrying out the activity of investment and to earn exempt income, some more expenditure than what the assessee itself......
November 18, 2023 Case Laws Income Tax

Revision u/s 263 - Computation on MAT u/s 115JB on the basis of consolidated financial statements - The stepdown subsidiaries and other associate companies are......
November 18, 2023 Case Laws Income Tax

Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee.....
November 18, 2023 Case Laws Income Tax

Unexplained cash deposits in bank account - AO applied the provisions of sec 115BBE - Assessee was aged about 73 years - Assessee initially surrendered some amount as......
November 18, 2023 Case Laws Income Tax

Revision u/s 263 - Addition u/s 69 - taxability of income u/s 115BBE - nature and source of the surrendered income during the course of survey operation - the assessee......
November 18, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment to the farmers/land owners exceeding permissible limits - business expediency - section 40A(3) was intended to penalize the tax......
November 18, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - two shareholders of the assessee company having 70% and 30% of shares respectively are registered shareholders of the lending companies -.....
November 18, 2023 Case Laws Customs

Levy of penalty u/s 114 (i) of the Customs Act, 1962 on Merchant Exporter - smuggling of Red Sanders - No evidence put forth as regards antecedents of the exporter of......
November 18, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - Even at the time of clearance of goods for various importers in the past, the Customs assessing......
November 18, 2023 Case Laws Customs

Recovery of duty from the Surety - exemption of bond for customs duty exemption - The impugned order confirmed the demands only against the importer and the duties were.....
November 18, 2023 Case Laws Service Tax

Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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