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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 251 to 300 of 537 Records

1 ....2 3 4 567 8 9 10........ 11

December 16, 2023 Case Laws Income Tax

Validity of Intimation passed u/s 143(1) - Rectification of arithmetical error or prima facie incorrect claim - CPC is entitled to make adjustments as per 1st proviso of....
December 16, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - claim of exemption u/s 54F - under the law no one is permitted to review own order, the provision of section 154 of the Act does not......
December 16, 2023 Case Laws Customs

100% EOU - Fixation of wastage norms for the downstream products of the Petitioners - It is for the petitioner to decide whether the production of the products in......
December 16, 2023 Case Laws Customs

Jurisdiction of tribunal to entertain appeal related to duty drawback - In the peculiar facts of this case where the Revenue originally had not taken any objection on......
December 16, 2023 Case Laws Customs

Refund claim for differential CVD - Period of limitation - re-assessment/modification of Bills of Entry - the question of refund would arise only when the assessment......
December 16, 2023 Case Laws Customs

Power of the Commissioner (Appeals) - The Commissioner (Appeals) cannot examine and pronounce upon any issue beyond the factum of the appeal. It is imperative that all......
December 16, 2023 Case Laws Customs

Power of commissioner (appeals) to remand back the case - There are no piece of evidence to take a contrary view to the finding of the first appellate authority as to......
December 16, 2023 Case Laws Customs

Valuation of imported goods - used office furniture - rejection of declared value - Admittedly, the imported goods were used goods/equipment and not new equipment, as......
December 16, 2023 Case Laws Customs

Concessional rate of Customs Duty to goods of Indonesian origin - certificate of origin rejected by the original adjudicating authority The said order of Commissioner......
December 16, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Insurance Company has made payment to the Operational Creditor of its claim - third party liability - Liability of Corporate debtor to discharge its....
December 16, 2023 Case Laws Money Laundering

Rejection of Bail application - Money Laundering - utilisation of proceeds of crime - There is sufficient evidence collected by the respondent Enforcement Directorate to....
December 16, 2023 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - The amount collected as imprest from the customers is towards various expenditure incurred during the provision of......
December 16, 2023 Case Laws Service Tax

CENVAT Credit - input service - GTA service, for delivery on FOR basis - Reliance on CA Certificate - These issues, inter-alia, involve interpretation of law on the......
December 16, 2023 Case Laws Central Excise

Refund of deposit made during investigation and penalty paid in compliance to Order-in-Original - Straight away arriving at a conclusion that because of the amount fact.....
December 16, 2023 Case Laws VAT and Sales Tax

Scope of the term 'Dealer' - Constitutional validity of the definition of the term ‘dealer’ - The contention that the petitioner is not liable to pay any tax on sale of.....
December 16, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - When once issuance of cheque is proved, the presumption under Section 138 of N.I.Act would arise with regard to consideration.....
December 15, 2023 Case Laws GST

Refund of the Input Tax Credit (ITC) - as per the Circular, the refund claim filed could not be spread across different financial years - Rule 89(4) of the CGST Rules -.....
December 15, 2023 Case Laws GST

Classification of supply - rate of GST - bundled services - The Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting.....
December 15, 2023 Case Laws GST

Exemption from CGST - recognized Unit Run Canteen - goods sold to authorized customers - applicant is a subsidiary canteen of the Central Police Force Canteen System......
December 15, 2023 Case Laws Income Tax

Addition u/s 69A - respondent/assessee is a Non-Resident Indian and his source of income in India being from interest on bank accounts and interest on income tax refund.....
December 15, 2023 Case Laws Income Tax

Direct Tax Vivaad se Vishwas Act, 2020 - Though Section 10 of the VSV Act gives power to the CBDT to issue directions, yet this Court is of the view that the said......
December 15, 2023 Case Laws Income Tax

TDS u/s 195 - non deduction of TDS on management fees paid by assessee [to its Associated Enterprises (AEs)] - As revenue, says that the appeal against the......
December 15, 2023 Case Laws Income Tax

Bogus LTCG - capital gains arising on sale of shares - We see potency in the plea of the assessee that such capital gains arising on sale of shares cannot be regarded as....
December 15, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - sale of land was not disclosed in the original return of income - additions during scrutiny assessment - the addition was made by invoking the......
December 15, 2023 Case Laws Income Tax

Deduction u/s 80IA(4)(iii) - Excluding signage income - It is not in dispute that the signage income is derived from the tenants occupying the building forming part of......
December 15, 2023 Case Laws Income Tax

Depreciation on goodwill claimed on acquisition of its subsidiary - the assessee company was holding 95% of total equity share capital of its subsidiary RMIPL prior to......
December 15, 2023 Case Laws Income Tax

Disallowance of Royalty paid u/s 37(1) - assessee is a franchisee bottler for the brand Aquafina owned by the franchisor PepsiCo India Holdings Pvt. Ltd. - there is no......
December 15, 2023 Case Laws Income Tax

Netting of interest income - Once this fact is established that the Interest earned have Direct Nexus to Interest Paid, then applying the concept of Real Income, only......
December 15, 2023 Case Laws Income Tax

Revision u/s 263 - exemption u/s 11(2) - all the technical requirements were duly fulfilled by the assessee along with satisfactory response to the queries raised......
December 15, 2023 Case Laws Direct Taxes

Prohibition of Benami Property Transaction - Initiating Officer issuing provisional attachment of the property order u/s 24(3) of the PBPT Act - "adjudicating authority"....
December 15, 2023 Case Laws Direct Taxes

Prohibition of Benami Property Transaction - funds infused into the shell companies by multiple layering in the guise of share capital or loan - as contended on the side....
December 15, 2023 Case Laws Customs

Imposition of penalty u/s 114A of the Customs Act, 1962 equivalent to the duty short-paid - Leyv of personal penalty - There are no error of facts or in application of......
December 15, 2023 Case Laws Customs

Denial of request for converting free shipping bill to DEPB shipping bill - The request by the appellant was to convert shipping bill from free to advance license......
December 15, 2023 Case Laws Insolvency and Bankruptcy

Rejection of claim by the Resolution Professional - The Agreement was executed in reference to Clause 7.5(b) of the Debenture Trust Deed and the Agreement was only of......
December 15, 2023 Case Laws Service Tax

Delay in filing of appeal or not - appeal rejected on the ground of being filed much after a period of 60 + 30 days from the date of receipt of the Order-in-Original -......
December 15, 2023 Case Laws VAT and Sales Tax

Levy of penalty u/s 86 of the DVAT Act, 2004 - Bonafide Beliefs - The appellants had while furnishing their returns proceeded on the bona fide belief that revenues......
December 14, 2023 Case Laws GST

Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the.....
December 14, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit in the form of share capital with premium - when all these corporate entities are still existing and doing business and have......
December 14, 2023 Case Laws Income Tax

Addition u/s 68 - Gift received from the brother treated as undisclosed income - Admittedly, the cross transaction between the brothers can create a suspicious but that.....
December 14, 2023 Case Laws Income Tax

Penalty levied u/s 270A - AO has simply recorded that 200% of penalty has been levied for the tax payable on mis-reporting of income. When the assessee has furnished his....
December 14, 2023 Case Laws Income Tax

Penalty u/s 271C - Reasonable cause - In the substance of this case after the decision of ITAT, the disallowance was sustained but at the same time the assessee was......
December 14, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii) - Joint property purchased - AO directed that the stamp duty value on the date of allotment in the case of the assessee on 16.10.2010 be taken......
December 14, 2023 Case Laws Customs

Levy of Anti Dumping Duty - import of goods described as Extra Clear Glass - When there were clearly no doubts in the minds of the Revenue as to what was imported was......
December 14, 2023 Case Laws Customs

Enhancement of redemption fine and penalty - Import of old and used worn clothing, completely fumigated - restricted item or not - the redemption fine and penalty......
December 14, 2023 Case Laws Customs

Clandestine removal of goods from ICD, TKD by procuring illegal and forged gate pass - Forgery - smuggling of air conditioners R-22 gas cylinders - restricted goods or......
December 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - financial debt in terms of IBC or not - The terms and conditions of the Agreement between the Appellant and the Respondent makes it clear that....
December 14, 2023 Case Laws Insolvency and Bankruptcy

Replacement of the Appellant with another Resolution Professional - When the Resolution has been passed by the CoC in accordance with the provisions of the IBC deciding.....
December 14, 2023 Case Laws Service Tax

Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the......
December 14, 2023 Case Laws Central Excise

Refund of the excess duty paid - principles of unjust enrichment - They have raised a credit note on their customers - Trade facilitation makes true meaning in sensitive....
December 14, 2023 Case Laws Central Excise

Classification of goods - OEM delivery vans - What was purchased were bare delivery vans without any fittings. It cannot, therefore, be said that the vans had the......

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