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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 351 to 400 of 537 Records

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December 11, 2023 Case Laws Customs

Aircraft pertaining to international flights - excess ATF on board - Inclusion of cost of transportation of remnant ATF in the IOCL price, on which the Customs duty has.....
December 11, 2023 Case Laws FEMA

Validity of enquiry / investigation proceedings - Investment in foreign companies - violation of Sec.4 of FEMA - The permissibility of reading Sec.3 into Sec.4 requires.....
December 11, 2023 Case Laws Indian Laws

Warehouse insured or not - fire incident - Loss of customs duty - Reimbursement of Customs Duty and unjust enrichment - To avoid any confusion, the customs duty......
December 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - conviction of accused - vicarious liability - In the present case ‘Notice’ under Section 138 of the Act of 1881 was never issued to the company -......
December 11, 2023 Case Laws Indian Laws

Validity of the ‘Group of Companies’ doctrine in the jurisprudence of Indian arbitration - whether there can be a reconciliation between the group of companies doctrine.....
December 11, 2023 Case Laws Indian Laws

Allegation of Misconduct against the petitioner acting as Commissioner of Income Tax (Appeals) / CIT(A) - officials exercising quasi-judicial functions - exemption from.....
December 9, 2023 Case Laws GST

Maintainability of appeal - appeal rejected as being defective for non-payment of the pre-deposit - the appeals filed by the instant petitioners u/s 107 of the CGST/BGST....
December 9, 2023 Case Laws Income Tax

Deduction u/s 80IA - quantum of profits and gains of the eligible business - Scope of expression “market value” - The market value of the power supplied by the assessee.....
December 9, 2023 Case Laws Income Tax

Revision u/s 263 - Deemed dividend u/s 2(22)(e) - loans received from another company - beneficial ownership - voting power fall below the specified criteria - finding......
December 9, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii) - real owners - partners v/s firm - property purchased by assessee-partner less than guideline value of the property - applying purposive......
December 9, 2023 Case Laws Income Tax

Penalty u/s 271D - assessee has accepted cash as part of sale consideration on sale of immovable property - the Ld.AO has not recorded the satisfaction regarding the......
December 9, 2023 Case Laws Income Tax

Disallowance on account of exchange rate fluctuation - speculative loss or not - AO has not given concrete findings on the explanation of assessee that Instruction No. 3....
December 9, 2023 Case Laws Income Tax

Characterisation of receipt - industrial Promotion Subsidy (IPS) received - the subsidy was short recognized by the assessee in earlier years and therefore the excess......
December 9, 2023 Case Laws Income Tax

Unexplained cash credit u/s. 68 r.w.s. 115BBE - Co-ordinate Benches of the Tribunal have held that any sum found credited in bank passbook could not be treated as an......
December 9, 2023 Case Laws Income Tax

Revision u/s 263 - when in the threshold itself, the AO has failed to do his duty in conducting and verifying the issues involved, then in such situation, explanation......
December 9, 2023 Case Laws Customs

Relevancy of statements u/s 138B of Customs Act - Section 138B per se does not provide for any cross examination, as the provision deals with relevancy of statements in.....
December 9, 2023 Case Laws Customs

Demand of customs duty - fulfillment of export obligation - In the present case the appellant had fulfilled the export obligations and submitted the requisite papers to.....
December 9, 2023 Case Laws Customs

Classification of imported goods - accessories of vehicles - Smartra Immobilisers - since admittedly the sole and principal use of smartra immobiliser is only as an......
December 9, 2023 Case Laws Customs

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant....
December 9, 2023 Case Laws SEBI

Power of SEBI to initiation action against Chartered Accountant (CA) / Auditor of the company - Once there is a finding that the appellants have not manipulated the......
December 9, 2023 Case Laws Service Tax

Demand of service tax - Vague show cause notice - SCN was completely silent on the nature of respective activities so as to fall under any specific ‘service’ - The......
December 9, 2023 Case Laws Central Excise

Activity amounting to manufacture or not - appellant inserts 100gm toothpaste tube and one toothbrush in the blank slots - The appellants are merely completing the......
December 9, 2023 Case Laws VAT and Sales Tax

Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are......
December 9, 2023 Case Laws Indian Laws

Right of nominee as collector of sum or as absolute owner - Right of legal heirs - Payment of insurance claim amount in favour of the nominee - The Nominee, who is the......
December 8, 2023 Notifications DGFT

Export policy of onions under HS Code 0703 10 19 is amended from 'Free' to 'Prohibited, till 31.03.2024'.
December 8, 2023 Notifications Customs

Seeks to exempt imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC up to 31.03.2024 - Notification
December 8, 2023 Circulars Customs

Mandatory additional qualifiers in import/Export declaration in respect of certain products - Declaration on non availability of CAS & IUPAC details - Trade Notice
December 8, 2023 Case Laws GST

Correctness of decision making process adopted by the respondents - In the instant case whether or not the petitioners have specifically asked for personal hearing, fact....
December 8, 2023 Case Laws GST

Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases.....
December 8, 2023 Case Laws GST

Violation of principles of natural justice - Form GST DRC-01 served on the petitioner contains only the summary - Assuming that the order is made on 19.03.2020, it is......
December 8, 2023 Case Laws Income Tax

Recovery proceedings - priority of rights over property as secured creditor - Income Tax Act has not provided any 1st charge of its debts. But there is 1st charge over......
December 8, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - The principle that once a query is raised and answered, the AO would have formed an opinion, notwithstanding the......
December 8, 2023 Case Laws Income Tax

Rectification u/s 154 - applicability of section 115BBDA - The assessee has claimed to have earned dividend income from mutual fund which are exempt u/s 10(35) of the......
December 8, 2023 Case Laws Income Tax

Penalty u/s 271E - contravention of the provisions of Section 269T in the preceding assessment year - no proceedings pending before the Ld. AO qua the assessee for A.Y......
December 8, 2023 Case Laws Income Tax

Benefit of exemption - Approval u/s 10(23C)(vi) was granted to trust as a whole or for specified institution only - We are in complete agreement with the ld.......
December 8, 2023 Case Laws Income Tax

Deduction u/s 57 while computing interest income - AO / CIT(A) had allowed deduction by restricting the of cost of funds to the extent of 15% on ad-hoc basis of the......
December 8, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding....
December 8, 2023 Case Laws Customs

Levy of penalty CFS / Customs Cargo Service Provider (CCSP) = Loss of revenue - on Smuggling - Red Sanders - Recovery of value of the lost goods from the Appellant -......
December 8, 2023 Case Laws Customs

Benefit of Merchandise Export from India Scheme (MEIS) - Mis-declarion of goods - The authorities below has categorically recorded the findings on the basis of the test.....
December 8, 2023 Case Laws Customs

Imposition of redemption fine and penalty - import of Kiwi Fruits - undervaluation - the appellant has incurred huge loss due to demurrage charges etc. as the goods have....
December 8, 2023 Case Laws Companies Law

Professional misconduct - Role of NFRA V/s ICAI on disciplinary matters of Chartered Accountants -Retrospective V/s prospective applicability of provisions as contained.....
December 8, 2023 Case Laws SEBI

Power of SEBI - Charge of conspiracy and involvement in the fraud against CA firm - if the appellant had not carried out the statutory audit as per the accounting......
December 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - There being categorical default by the Respondent prior to Section 10A period, the Corporate Debtor was clearly not entitled to claim the benefit of....
December 8, 2023 Case Laws Insolvency and Bankruptcy

CIRP - extinguished claims - When CIRP has been terminated way back in 2017 and the Corporate Debtor is already in saddle after following the due process, allowing a......
December 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - Financial Creditor or not - In so far as the findings of the Adjudicating Authority are concerned that both the parties being joint venture......
December 8, 2023 Case Laws Service Tax

Declared service - Act of toleration - Amount shown as miscellaneous income and receipts under head the “balance written back” - tolerated the situation - The alleged......
December 8, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - scope of input service - dredging of creek bed - It is common ground that the waters, which had been deepened by dredging for approach of......
December 8, 2023 Case Laws Central Excise

Clandestine removal - Reliability of Computer printouts - deemed document - Admittedly, the procedure set out in Section 36B has not been followed in this case - in the.....
December 8, 2023 Case Laws Indian Laws

Recovery of dues - priority over the charges - Apparently, the petitioner-Bank is the secured creditor and has created the first charge over the property in question as.....
December 7, 2023 Notifications DGFT

Export of Non-Basmati White Rice (under ITC-HS Code 10063090) to Comoros, Madagascar, Equatorial Guinea, Egypt and Kenya through National Cooperative Exports Limited (NCEL) is notified.

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