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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 451 to 500 of 537 Records

1 ....6 7 8 91011

December 6, 2023 Case Laws SEBI

Failure of SEBI to provide documents to the appellant being minority shareholders - SEBI from 23 October 2023 has not complied our order directing that the documents be.....
December 6, 2023 Case Laws Service Tax

Refund of service tax paid on the input services - Export of services - If availment or utilization of the credit is not in conformity with the CENVAT statute, then Rule....
December 6, 2023 Case Laws Service Tax

CENVAT Credit - input service - there is no justification for holding that the direct shop at Kolkata from where the bikes were finally sold by the appellant is not the.....
December 6, 2023 Case Laws Service Tax

Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the......
December 6, 2023 Case Laws Central Excise

Restoration of appeal - non payment of necessary pre-deposit - The question of law must be answered in favour of the Revenue that the Tribunal had no jurisdiction and......
December 6, 2023 Case Laws VAT and Sales Tax

Deemed sale - transfer of right to use the cranes - The work order/contract clearly indicates the intention of parties that the custody and effective control of the......
December 6, 2023 Case Laws Indian Laws

Dishonour of Cheque - Vicarious liability - petitioner is an Independent Non-Executive Director - - the petitioner was appointed as Additional Director and resigned as......
December 6, 2023 Case Laws Indian Laws

Dishonour of Cheque - challenge to reversal and acquittal of the accused - The presumption of law pursuant to the provisions under Section 139 of the Negotiable......
December 5, 2023 Circulars DGFT

Amnesty Scheme - Closure of cases of default in Export Obligation under Advance Authorisation and EPCG Schemes where applications have been filed with PRC/EPCG Committee....
December 5, 2023 Case Laws GST

Validity of an order which was not signed - Avoidable mistake - Section 160 of CGST Act 2017 is not attracted. An unsigned order cannot be covered under “any mistake,......
December 5, 2023 Case Laws GST

Exemption form GST - services rendered by the 2nd respondent in respect of wheat imported by the petitioner - the impugned order holding that services of loading,......
December 5, 2023 Case Laws GST

Rejection of application for GST registration - More than one business entities were running from the same premises - demarcation of the properties - In case, if there......
December 5, 2023 Case Laws GST

Demand of GST u/s 74 - Wrongful / excess claim of transitional credit (Tran-1) - Though the appellant has claimed state tax as transitional input tax credit, but there......
December 5, 2023 Case Laws GST

Exemption from GST - Letting out of residential property for commercial use - Establishing the branch/office of the Lessee - The property in question has been......
December 5, 2023 Case Laws GST

Profiteering - flat bought in the Respondent's project - The Respondent had sold 85 units before receipt of Occupancy Certificate out of which 32 units were in......
December 5, 2023 Case Laws GST

Profiteering - The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way....
December 5, 2023 Case Laws Income Tax

Validity of attachment orders u/s 281B - issuance of fresh attachment order again and again, i.e. for the fourth time - this Court is of the view that the......
December 5, 2023 Case Laws Income Tax

Depreciation - Determination of WDV - Cost of Acquisition - waiver or write of loan - the manner of repayment of loan cannot affect the cost of asset. The actual cost......
December 5, 2023 Case Laws Income Tax

Treatment to income Declared under IDS-2016 - undisclosed income U/s. 68 r.w.s 115BBE OR capital gains - Merely because the assessee failed to discharge the tax......
December 5, 2023 Case Laws Income Tax

Addition U/s. 69A r.w.s 115BBE - unexplained cash deposits - the assessee acted merely as an agent to the IDEA Cellular and during the demonetization period, the RBI as.....
December 5, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Equity or financial debt - The effect of the aforesaid is that a contract means as it reads. It is not advisable for a Court to supplement it or add to it. It is.....
December 5, 2023 Case Laws Insolvency and Bankruptcy

Validity of Service of notice - e-voting of the Resolution Plan - The voting sheet enclosed with the material on record establishes that Regulation 26 of the IBBI......
December 5, 2023 Case Laws Service Tax

Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification.....
December 5, 2023 Case Laws Service Tax

Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not......
December 5, 2023 Case Laws VAT and Sales Tax

Liability of interest for the delay in remitting the turnover tax - in the absence of the rates prescribed before 26.03.2022, any demand and levy of tax could not have......
December 5, 2023 Case Laws Indian Laws

Professional misconduct - Disciplinary proceedings against Chartered Accountant (CA) - It is well settled that disciplinary proceedings cannot continue after the death......
December 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - The alleged pledging of jewels were not proved and only the complainant produced the redemption of jewels in the year 2010.......
December 4, 2023 Case Laws GST

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO......
December 4, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - applicability of period of limitation of 10 years - Relevant date for conducting search or survey - The search is conducted....
December 4, 2023 Case Laws Income Tax

Disallowance of expenditure u/s. 40A(3) - AO without verifying necessary cash book to ascertain the quantum of payments has simply made disallowance with a vague......
December 4, 2023 Case Laws Income Tax

Revision u/s 263 - Allowing other expenses from the House Property Income (Rental income) - apart from the expenditure provided under Chapter (iv) of the Income Tax Act,....
December 4, 2023 Case Laws Income Tax

Categorization of income - Undisclosed income surrendered during survey - Charging of tax rate u/s. 115BBE - CIT(A) granted relief to the assessee by charging income at.....
December 4, 2023 Case Laws Income Tax

Adjustment of refund against demand - requirement of prior intimation under section 245 of the Act was a mandatory requirement and failure to comply with this mandatory.....
December 4, 2023 Case Laws Income Tax

Taxability of income in India - offshore services (involving supply of related drawings design) - where offshore supply of plant and equipment are treated as not taxable....
December 4, 2023 Case Laws Income Tax

Allowable business expenditure - compensation paid by the assessee for the closure of agreement - as per AO company to whom the compensation has been paid did not have......
December 4, 2023 Case Laws Income Tax

Addition u/s 68 - cash deposited during the demonetisation period - As the assessee failed to establish beyond doubt with any cogent evidence the nature and source of......
December 4, 2023 Case Laws Income Tax

TCS of u/s. 206C(1) and interest u/s. 206C(7) - period of limitation - the show cause notice was issued by the A.O. on 27-06-2017 and order was passed on 26-07-2017......
December 4, 2023 Case Laws Income Tax

Income taxable in India - Management Support Charges - the fee received by the assessee under the Centralized Services Agreement cannot be treated as FIS either under......
December 4, 2023 Case Laws Customs

Revocation of Customs Broker License - Over-valuation of goods - To implicate the appellant with the commissioning of the fraud, the charge has to be led by positive and....
December 4, 2023 Case Laws Customs

Non-imposition of redemption fine and penalty - Zero Duty EPCG Authorization - failure to fulfill the export obligation - when investigation started the respondent......
December 4, 2023 Case Laws Customs

Refund claim - The re-assessment of shipping bill is not final. Therefore, the appellant has no reason to challenge the assessment of the shipping bills. In that......
December 4, 2023 Case Laws Service Tax

Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls......
December 4, 2023 Case Laws Service Tax

Demand of service tax on the basis of 26AS (TDS statement) - Extended period of limitation - the figures reflected in Form 26AS cannot be used to determine Service Tax......
December 4, 2023 Case Laws Service Tax

Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected......
December 4, 2023 Case Laws Service Tax

Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion,......
December 4, 2023 Case Laws Service Tax

Classification of service - Supply of Manpower Service or not - A work contract agreement will involve supply of services for which certain manpower will be deployed.......
December 4, 2023 Case Laws Indian Laws

Dishonour of Cheque - Legally enforceable debt or not - The explanation to Section 138 of the Negotiable Instruments Act defines the expression “debt or other liability”....
December 2, 2023 Case Laws GST

Violation of principles of natural justice - non speaking SCN - If petitioner is of the view that certain additional document/material is required for filing an......
December 2, 2023 Case Laws GST

Demand of interest payable u/s 50 (1) of the CGST/SGST Act, 2017 - GST returns could not be filed due to cancellation of GSTIN of the petitioner - petitioner can not be.....
December 2, 2023 Case Laws GST

Blocking of ITC - contravention to Rule 86A - If the letter dated 02.12.2022 is neither an order under Section 86A, nor an order under Section 74 of the Act, in these......

1 ....6 7 8 91011

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H: Battle over Betel Nut Classification: Roasted or Raw for Customs Duty?...

H: Account freeze for tax (custom duty) evasion without legal order decla...

H: Seized gold not liable for confiscation due to lack of evidence.

H: Waiver for oppression proceedings in companies: Strict conditions apply.

F: Labour Cess applicable on cost of construction without GSt or gross cost

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

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number