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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 151 to 200 of 526 Records

1 2 345 6 7 8........ 11

February 21, 2023 Case Laws Central Excise

Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA......
February 21, 2023 Case Laws Central Excise

Levy of penalty - The only dispute is that whether the goods should be valued under Section 4 or Section 4A. The company’s stand was that they were supplying goods to......
February 21, 2023 Case Laws VAT and Sales Tax

Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of......
February 20, 2023 Case Laws Income Tax

Estimation of net profit rate - Rejection of books of accounts - Results which are on declining scale are declared on reduced turnover over the past and subsequent years....
February 20, 2023 Case Laws GST

Cancellation of registration of petitioner - The right to carry on trade or profession cannot be curtailed contrary to the constitutional guarantee under Art. 19(1)(g)......
February 20, 2023 Case Laws GST

Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted......
February 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to......
February 20, 2023 Case Laws Income Tax

Unsecured loan u/s 68 - Assessee did not produce the 200 odd farmers from whom the Assessee had borrowed an unsecured loan - factually the ITAT has found the addition to....
February 20, 2023 Case Laws Income Tax

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205......
February 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee had entered into cash transactions exceeding Rs.10,00,000 in a month, resulting in escapement of income - the reasons recorded....
February 20, 2023 Case Laws Income Tax

Penalty u/s 271A - failure to maintain the books of accounts u/s 44AA - when the very basis of levying the penalty by the ACIT is contrary to the assessment framed by......
February 20, 2023 Case Laws Income Tax

TCS on sale in terms of section 206C - trading of non-ferrous metal scrap - failure to submit the form 27C within the time prescribed - since the assessee had furnished.....
February 20, 2023 Case Laws Customs

Valuation of imported goods - Non-calcined petroleum coke - rejection of declared value - when there is a long term contract for lifting of a minimum 8 Lakh Tonnes Per......
February 20, 2023 Case Laws Customs

SION - Benefit of exemption - Whether the appellant is liable to pay duty on the steel grits and saw blades consumed in excess of the SION? - There are no force in the......
February 20, 2023 Case Laws Customs

Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual.....
February 20, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Claim beyond the period of limitation - The Adjudicating Authority, exercising powers under Section 7 or Section 9 of IBC, is not a Debt Collection.....
February 20, 2023 Case Laws Service Tax

Extended period of limitation - Cenvat Credit - telecom towers erected at site and affixed to earth - inputs or not - The demand for duty and interest within the......
February 20, 2023 Case Laws Service Tax

Extended period of limitation - SCN issued beyond normal period - based on the books of accounts, maintained by the appellant, the officers of service tax department had....
February 20, 2023 Case Laws Central Excise

Process amounting to manufacture or not - activity of aerosol packing of products on job work basis - the process undertaken by the job worker would not amount to......
February 18, 2023 Case Laws GST

Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot....
February 18, 2023 Case Laws GST

Levy of tax and penalty - Failure to produce E-way Bill for certain items - tax and penalty were imposed only upon the goods which were not accompanied with any document....
February 18, 2023 Case Laws GST

Validity of assessment order u/s 74(5) - SCN was not uploaded on the GSTN portal / website - Orders are set aside and the matter is remanded back to the Assessing......
February 18, 2023 Case Laws Income Tax

It is an imperative duty of the authorities to be updated with the law and to apply it to the case at hand before taking decisions and passing orders. Feigning ignorance....
February 18, 2023 Case Laws Income Tax

Reopening of the assessment u/s 147 - Reason to believe - change of opinion - merely because another director of the same company had disclosed the income received......
February 18, 2023 Case Laws Income Tax

Validity of assessment order - Non responses to notices sent u/s 142(1) and 143(2) - Mistake on the part of Auditor / Tax Practitioner - The petitioner having failed to.....
February 18, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to belive - change of opinion - there was no new material which had come to the notice of the Assessing Officer and the entire.....
February 18, 2023 Case Laws Income Tax

Stay of rececovery of demand - Capacity/status of a Assessee as Trust OR status of a Firm - the deposit would itself occasion undue hardship to the petitioner who are......
February 18, 2023 Case Laws Income Tax

Disallowance u/s 57 - disallowing of interest paid to bank which has been claimed by assessee against the income from other sources - The claim for netting off of......
February 18, 2023 Case Laws Income Tax

Capital Gain - Transfer u/s 2(47)(v) - assessment year - AO himself has given credit for the amount of capital gains declared for the assessment year 2013-14, while......
February 18, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans - the AO did not acknowledge the confirmation along with PAN number, ITR and bank account of the appellant which were very relevant......
February 18, 2023 Case Laws Income Tax

Addition u/s 68 - depositor is one of the directors of the company - To discharge the burden which Section 68 casts upon the assessee, at least some plausible......
February 18, 2023 Case Laws Income Tax

Penalty u/s 271 (1)(c) - capital gain assessed as per the provisions of section 50C/2(14) - The direction of CIT(A) is clear that penalty cannot be imposed on the basis.....
February 18, 2023 Case Laws Income Tax

Deduction u/s 80IB(10) - cut of date for claiming deduction u/s 80IB(10) - No provision under the Municipal Corporation Act of Maharashtra Government was shown to us,......
February 18, 2023 Case Laws Customs

Levy of Customs duty - importer of vessel "M.V. Vishwa Yash" or not - deemed importer - as the permission was granted in favour of the SCI, the respondent cannot be said....
February 18, 2023 Case Laws Customs

Jurisdiction - power to issue SCN - CIRP proceedings - Approval of resolution plan - The impugned show-cause notice seeks to do, what is, in fact, an exercise in......
February 18, 2023 Case Laws Customs

Seeking immediate release of goods without charging demurrage/detention charges or rent - Concor incurs huge expenditure while performing its functions and its main......
February 18, 2023 Case Laws Customs

Absolute Confiscation - gold - packing material - prohibited goods or not - discretion vested with the appropriate authority - While it is true that the Appellate......
February 18, 2023 Case Laws Customs

Revocation of Customs Broker License - case of facilitating the fraudulent exports carried out - In the present case, the matter was pending under enquiry and liberty......
February 18, 2023 Case Laws Customs

Classification of imported goods - Rate of basis customs duty - Electric Vehicle Kits - The Electric Vehicle kits, as described by the applicant in the disassembled......
February 18, 2023 Case Laws Customs

Classification of import goods - Luprosil Salt Calcium - premix for animal feed - the Luprosil salt is classifiable under Heading 2915 and more specifically, under......
February 18, 2023 Case Laws Customs

Classification of import goods - omega-6 fatty acid product, namely Lutalin - The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading......
February 18, 2023 Case Laws Customs

Classification of import goods - The basic raw material for “Scented & Flavoured and/or Sweetened Betel Nut” is raw betel nut, which is classifiable under Chapter 8,......
February 18, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Preferential and fraudulent transaction - The Adjudicating Authority has erroneously dismissed the application filed by the Resolution Professional under Sections....
February 18, 2023 Case Laws Service Tax

Taxability of services provided by the respondent in relation to Hydro Electric Projects - it has to be held that the Commissioner committed no illegality in holding......
February 18, 2023 Case Laws Central Excise

Rebate of Excise Duty - inclusion of post removal charges from the factory gate to the Port of Export - the observations made by the Commissioner (Appeals) clarifying......
February 18, 2023 Case Laws Central Excise

Disallowance of Cenvat credit as was distributed by the appellant’s Input Service Credit Distributor (ISD) - input services or not - extended period of limitation - The.....
February 17, 2023 Case Laws GST

Detention of goods alongwith conveyance - If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions.....
February 17, 2023 Case Laws Income Tax

Seeking effective income tax regulation on sale of personal cars in order to prevent misuse of tax regulations - The issues which are raised in the petition under......
February 17, 2023 Case Laws Income Tax

Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason.....
February 17, 2023 Case Laws Income Tax

Capital loss on sale of property - addition u/s 50C - Lot of emphasis has been laid on interpretation of the word “may” occurring in section 50C(2) of the Act ignoring......

1 2 345 6 7 8........ 11

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