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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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Showing 401 to 450 of 501 Records

1 ....5 6 7 8910 11

November 6, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - lack of enquiry proved or not? - AO has accepted the genuineness of the cash deposited in the bank account after a conscious and independent......
November 6, 2023 Case Laws Customs

Valuation of imported goods - related party transactions - addition of 5% royalty on carbon brushes under Rule 10(1)(c) - the pricing was at arm’s length and the......
November 6, 2023 Case Laws Customs

Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification......
November 6, 2023 Case Laws Service Tax

Classification of services - business auxiliary services or not - The Subsidiary company is also undertaking the activity of clearing and forwarding agent. No clause of.....
November 6, 2023 Case Laws Service Tax

Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax.....
November 6, 2023 Case Laws Service Tax

Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the.....
November 6, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Wire Nails - to fall within the meaning of “Fastener” or not - The respondent (Revenue) has to show as to why wire nails are put.....
November 5, 2023 Case Laws GST

Refund of unutilised input tax credit - inverted duty structure - The impugned orders proceed on erroneous assumptions and presumptions. The premise on which the claim......
November 5, 2023 Case Laws GST

Authorization for seizure of Gold - There cannot be authorisation in respect of each and every person and each and every article, goods, books, and documents which may......
November 5, 2023 Case Laws GST

Valuation - consideration - inclusion of value of diesel provided by the service recipient Free of Cost (FOC) in the truck of the GTA - Without fuel the entire business.....
November 5, 2023 Case Laws GST

Validity of demand notice issued under the Revenue Recovery Act - The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the....
November 5, 2023 Case Laws Income Tax

Revenue entitlement to recover dues for the period which precedes the date of approval of the RP by the NCLT under IBC - Extinguishment of liability as per the approved.....
November 5, 2023 Case Laws Income Tax

Recovery of Income tax demand with penalty against company dissolved - Conclusion of CIRP proceedings under IBC - Extinguishment of liability as per the approved......
November 5, 2023 Case Laws Income Tax

Undisclosed income (from equity transactions) - unexplained investment (by way of cash deposit) u/s 69 r/w Section 115 BBE - huge amount of money was transacted using......
November 5, 2023 Case Laws Income Tax

TP adjustment on interest on advances given to AEs - LIBOR + 260 basis points - the transactions of loans advanced to AEs by the assessee was adequately demonstrated by.....
November 5, 2023 Case Laws Income Tax

Estimation of income - On Money - Unaccounted on money receipt from the real estate project - the assessing officer being investigator and adjudicator was under......
November 5, 2023 Case Laws Income Tax

Adjustment of refunds granted for computing of interest u/s 244A - the manner in which the assessing officer has adjusted the refund is not correct and that the assessee....
November 5, 2023 Case Laws Income Tax

TP Adjustment - interest on delayed receivables - Assessee pleaded that the deferred receivables do not constitute a separate international transaction requiring......
November 5, 2023 Case Laws Income Tax

Delay filling appeal against Revision order u/s 263 - delay of 324 days - we are convinced that the assessee wanted to have the best of both the worlds and having tested....
November 5, 2023 Case Laws Income Tax

TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The......
November 4, 2023 Case Laws Income Tax

TP Adjustment - TPO rejected the ‘entity-level’ benchmarking done by assessee, instead made ‘unit-level’ comparison i.e. PLI of each unit was compared with the PLI of......
November 4, 2023 Case Laws Customs

Seeking grant of release of detained goods - import of Lithium Ion Cell - Compliance of BIS marking - There is no justification whatsoever on the part of the......
November 4, 2023 Case Laws Customs

Classification of imported Gold Coins - The Principal Commissioner has clearly committed a manifest error while viewing the judgment rendered in Khandwala Enterprise and....
November 4, 2023 Case Laws Customs

Levy of penalty u/s 117 - connivance in overvaluation of goods imported - Employees of the Customs Broker - A perusal of the impugned order does not point out as to what....
November 4, 2023 Case Laws Customs

Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task......
November 4, 2023 Case Laws Customs

Re-valuation of the impugned goods imported - It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value - The Revenue....
November 4, 2023 Case Laws Customs

Classification of imported goods - import of accessories which are primarily used for positioning of the patient and his/her body parts on various machines including......
November 4, 2023 Case Laws Customs

Classification of imported goods - Ink Jet Printers - In the instant case, the appellant have confirmed that the machines are capable of receiving data through USB Port.....
November 4, 2023 Case Laws Insolvency and Bankruptcy

Rejection of Resolution plan of another partly - Appellant, who is a dissatisfied minority, a single homebuyer has to sail alongwith the view of the majority in terms of....
November 4, 2023 Case Laws Service Tax

Commercial training or coaching’ services - The Commissioner has recorded a finding, after careful examination of the activities undertaken by the Indian Institute that.....
November 4, 2023 Case Laws Central Excise

Benefit of exemption - Kraft Paper - non-compliance with the condition that Kraft Paper is manufactured from the pulp stage - The appellant did have the pulping machine.....
November 4, 2023 Case Laws Central Excise

Denial of CENVAT Credit - It is on record that the credit had been reversed well before issue of notice. There was, thus, no cause to initiate proceedings under rule 14.....
November 3, 2023 Notifications GST

Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 u/s 73....
November 3, 2023 Case Laws GST

Exemption from GST - educational institution - fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and.....
November 3, 2023 Case Laws Income Tax

Nature on sale - Slump Sale - capital gain u/s 50B - Transfer of asset or not? - Section 50B of the Act provides a mechanism for assessment of capital gain on ‘transfer’....
November 3, 2023 Case Laws Income Tax

Disallowance of engineering fees paid to its head office - Assessee only remitted the engineering fee to the head office. There is no dispute with regard to the fact......
November 3, 2023 Case Laws Income Tax

Reopening of assessment - validity of notice u/s 148A - computation of capital gain - the petitioner is categorical that he has not received any income in the AY 2016-17....
November 3, 2023 Case Laws Income Tax

Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the......
November 3, 2023 Case Laws Income Tax

Benefit of Refund - Retention / withholding of refund in anticipation of demand - Status of the enforceability of the demand for the assessment years - Proceedings are......
November 3, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Salary receipts filled under NRI status - The clarification given by the CBDT is to mitigate the hardships faced by the......
November 3, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte......
November 3, 2023 Case Laws Income Tax

Nature of expenses - payment of royalty - revenue or capital expenditure - Permission to user the name and Trade Mark - Royalty is payable on the basis of Annual Sales......
November 3, 2023 Case Laws Income Tax

Value of electricity supplied for the purpose ALP and claim of deduction u/s. 80IA - The assessee has rightly computed the sale of electricity generated through its CPP.....
November 3, 2023 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - Transaction with shell companies - No adverse inference can be drawn against the assessee on basis of doubtful credentials of SVPL as the.....
November 3, 2023 Case Laws Income Tax

Penalty u/s. 271D - Cash Loan - AO treated it as undisclosed investment - Once the source of money invested by the assessee has been given the color as that of......
November 3, 2023 Case Laws Customs

Maintainability appeal before High Court - Substantial Question of Law - Imposition of penalty u/s 114AA of Customs Broker / CHA - CESTAT found that the case of the......
November 3, 2023 Case Laws Customs

Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period......
November 3, 2023 Case Laws Insolvency and Bankruptcy

Admission of Section 9 application - CIRP - Insofar as the submission that the cheques which were submitted in the Bank by the Operational Creditor were security......
November 3, 2023 Case Laws Insolvency and Bankruptcy

Validity of order if Initiation of CIRP - After the final hearing of the matter, ITAT reserved the order for passing - Thereafter, appellant prayed for recall the......
November 3, 2023 Case Laws Service Tax

Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are......

1 ....5 6 7 8910 11

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