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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 1 to 50 of 537 Records

12 3 4 5........ 11

December 30, 2023 Case Laws GST

Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of.....
December 30, 2023 Case Laws GST

Demand of GST u/s 73 of CGST Act, 2017 - input mismatch between GSTR 3B return and GSTR 2A statement - Assessee could not represent his case due to non-receipt of......
December 30, 2023 Case Laws GST

Cancellation of petitioner’s GST registration with retrospective effect - In the present case, the petitioner’s GST registration has been cancelled for failure to......
December 30, 2023 Case Laws GST

Refund of the input tax credit including cess - After this Court had passed an order, the adjudicating authority once again issued a show cause notice dated 07.07.2023......
December 30, 2023 Case Laws GST

Anti-Profiteering proceedings - Legality of notice initiated under Rule 129 of the Central Goods and Services Tax Rules, 2017- A mere show-cause notice or charge-sheet......
December 30, 2023 Case Laws GST

Validity of demand of GST on Betting and gambling - actionable claim - the respondents are directed not to take any coercive action against the petitioner pursuant to......
December 30, 2023 Case Laws GST

Classification of goods - F-18 Products - F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although....
December 30, 2023 Case Laws GST

Classification of goods - rate of tax - sale of solar driven submersible pump (water pump) - The Solar driven submersible water pump comprising of Solar panel,......
December 30, 2023 Case Laws GST

Scope of Advance Ruling - Applicant - Applicant M/s National Highways Authority of India (NHAI) is receiver of the Goods/Services provided by the MVVNL. In light of......
December 30, 2023 Case Laws Income Tax

Deduction u/s 80IB(10) - Belated filing of ITR - In the instant case, the assessee is a statutory organization created by the State for providing & develop housing......
December 30, 2023 Case Laws Income Tax

Immunity for levy of penalty - If there is a specific finding recorded in the assessment order that the assessee had underreported the income by misrepresenting the......
December 30, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - revised returns were not valid returns u/s 139(5) and that, such returns were not voluntarily filed rather the same were filed only after......
December 30, 2023 Case Laws Income Tax

Power of CIT(A) to dismiss the appeal in limine ex-parte - Section 251 does not give any power to the ld. CIT (A) dismissing the appeal for non-prosecution. Hence, in......
December 30, 2023 Case Laws Income Tax

Capital gain - Joint Development agreement (JDA) - Transfer / sale of land u/s 2(47)(v) or not? - - the said execution of land development agreement cannot be a sale of.....
December 30, 2023 Case Laws Income Tax

Exemption u/s 11 - charitable activities u/s 2(15) - the ICC is not carrying on any activity of holding meetings, seminars and conferences for business purpose but only.....
December 30, 2023 Case Laws Income Tax

Revision u/s 263 - There is no quarrel on the point that if the AO has raised the query on this issue of applicability of provision of section 115BBE which was replied......
December 30, 2023 Case Laws Income Tax

Validity of reopening of assessment - Reasons were recorded by the Assessing Officer in an arbitrary manner and there is no application of mind by the AO. For example,......
December 30, 2023 Case Laws Companies Law

Direction for investigation into the affairs of the company - reference the matter of SFIO on the request of the official liquidator - It is not the case of the Official....
December 30, 2023 Case Laws Insolvency and Bankruptcy

Qualification of Resolution Applicant - Promotor of the company - Section 29-A which apply to the promoters and exempts them to apply for a plan is not applicable qua......
December 30, 2023 Case Laws Companies Law

Professional misconduct - Auditor's conflict of interest with the auditee company - In this case the audit done by the EP related to SKNL which was a large public listed....
December 30, 2023 Case Laws Service Tax

Declared Service - relinquishment charges under section 66E (e) of the Finance Act - charges are in the nature of consideration received towards rendition of the......
December 30, 2023 Case Laws Central Excise

Reversal of cenvat credit - removal of used/rejected capital goods - As the Appellant has not availed any credit on these rejected capital goods cleared as scrap, we......
December 29, 2023 Case Laws GST

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of......
December 29, 2023 Case Laws Income Tax

Penalty u/s.271CA - “assessee in default” for failure to collect tax at source u/s 206C - running bars on contract / licnece basis - empty bottles can be considered as......
December 29, 2023 Case Laws Income Tax

Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of......
December 29, 2023 Case Laws Income Tax

Recovery proceedings - Encumbrance attachment entry - These properties were already a subject matter of mortgage with the petitioner Bank in the year 2015 itself - It is....
December 29, 2023 Case Laws Income Tax

LTCG - Deduction towards the ‘Cost of Improvement’ - The authorities have blown hot & cold in disallowing the expenditure. The selective reading of the sale agreement......
December 29, 2023 Case Laws Income Tax

Addition u/s 69A - on-money in respect of 100% of unit is brought on record - taxability at higher rate of tax u/s 115BBE - no such provision was invoked by Assessing......
December 29, 2023 Case Laws Income Tax

TP Adjustment - apportioning the expenses of assessee’s affiliates - Also noted that the assessee has received certain services from its AE which has been treated by the....
December 29, 2023 Case Laws Income Tax

Disallowance of loss in derivative transactions on the platform of National Exchange of India (NSE) - The derivative loss claimed by the assessee appears fully justified....
December 29, 2023 Case Laws Income Tax

Additions u/s 41(1) - Cessation of liability - Freezer Deposit (security deposit) considered as lapsed liability u/s 41(1) - termination of agreement - The exercise is......
December 29, 2023 Case Laws Income Tax

Addition of share premium - AO has treated the amount received by the assessee from its holding company as unexplained cash credit u/s 68 on the ground that source of......
December 29, 2023 Case Laws Customs

Seeking release of various models of second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines, imported - There shall be a......
December 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Validity of order of liquidation - Rejection of resolution plan - eligibility criteria - terms and conditions as stipulated in RFRP are required to be treated......
December 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Maintainability of section 7 application - time limitation - The question of limitation was taken to the higher court and ultimately it has been......
December 29, 2023 Case Laws Service Tax

Levy of penalty - non discharge of tax liability - availment of irregular CENVAT Credit - amount already reversed by the appellant was proposed to be appropriated......
December 29, 2023 Case Laws Service Tax

Extended period of limitation - suppression of facts or not - It is for the Superintendent to scrutinize the returns and ascertain if the service tax had been paid......
December 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - Restoration of complaint - mere negligence either on the part of the petitioner or his counsel in prosecution of the complaint should not be a......
December 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - Section 14 of the H.P. Societies Registration Act provides that every Society shall be a body corporate - The complainant could not have filed a......
December 28, 2023 Case Laws GST

Detention of goods and vehicles while in transit with valid invoices - Onus on the purchase to prove the genuineness of transaction - High Court has held that, In......
December 28, 2023 Case Laws GST

Validity of SCN - justifiabilty of demand - non-reversal of excess ITC availed - This Court hopes and trusts that the authority concerned shall address on the issues......
December 28, 2023 Case Laws GST

Seeking grant of anticipatory bail - scam of availing bogus input tax credit on the basis of forged documents - To be noted that, this is an economic offence having huge....
December 28, 2023 Case Laws GST

Validity of SCN issued u/s 73 of the CGST Act, 2017 - Demand of GST - The Show Cause Notice, from the plain reading, seems to be one which has been issued in a......
December 28, 2023 Case Laws Income Tax

Gain on sale of land - nature of land - assessment order passed by treating the land as capital asset as it falls in the City limit - Assessee has filed sufficient......
December 28, 2023 Case Laws Income Tax

Best judgment assessment u/s 144 - additions towards unexplained money u/s. 69A r.w.s.115BBE - - In no case can the Tribunal be taken as a forum for an appellant who, as....
December 28, 2023 Case Laws Income Tax

Compounding of case u/s 279(2) - offences u/s 276C and 277 - Assessee would be entitled to the benefit of Section 279(1A) of the Act and the judgment of Supreme Court in....
December 28, 2023 Case Laws Income Tax

CIT(A) admitting additional evidence and deleted addition - Best judgment assessment - addition were made u/s 69B based on unexplained investment in time deposits -......
December 28, 2023 Case Laws Income Tax

Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a......
December 28, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - This Court is of the view that the show cause notice issued u/s 148 A (b) is not sustainable. So far as the sustainability.....
December 28, 2023 Case Laws Income Tax

Exemption u/s 11 and 12 - charitable activities - Assessee is acting as bridge between the donor and the donee - CIT(A) observed that the assessee receives fees from the....

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days