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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 201 to 250 of 526 Records

1 2 3 456 7 8 9........ 11

February 17, 2023 Case Laws Income Tax

Addition u/s 69A - amount surrendered during survey - application of section 115BBE - AO without making any addition u/s. 69A or any other provision of the Act has......
February 17, 2023 Case Laws Income Tax

Penalty u/s 271B - delay in furnishing a report of such audit as required u/s 44AB - The very object behind enactment of the provisions of section 44AB is only to enable....
February 17, 2023 Case Laws Income Tax

Set-off of current year losses against the addition made u/s 68 - going through sub-Section (2) of Section 115BBE of the Act, the words “set off of any loss” appearing......
February 17, 2023 Case Laws Income Tax

Addition u/s 68 - genuineness of the income - The complete details including the contract notes, financial ledgers, bank statement showing the relevant transactions and.....
February 17, 2023 Case Laws Customs

Levy of anti-dumping duty on the imported goods - import of Aluminium Alloy coils - Applicability of ruling of Bombay High Court in favor of importer - It is evident......
February 17, 2023 Case Laws Customs

Interest on Refund of excess paid CVD - interest was denied to the respondents/assessees on the ground that the matter was sub-judiced before the CESTAT and the refund......
February 17, 2023 Case Laws Customs

Classification of imported goods - Portable Solar Home Electric Light – they deserve to be classified as accumulators under CTH 8507 - the essential nature of the......
February 17, 2023 Case Laws Customs

Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a......
February 17, 2023 Case Laws Service Tax

Vivad se Vishwas Scheme - Petitioner may opt after weighing benefits or may opt to continue with pending appeal. The argument raised by senior counsel for the petitioner....
February 17, 2023 Case Laws Service Tax

Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme....
February 17, 2023 Case Laws Service Tax

Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for.....
February 17, 2023 Case Laws Central Excise

Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost......
February 17, 2023 Case Laws Indian Laws

Condonation of delay of 737 days in filing civil appeal - Revenue appeal - This is certainly not a sufficient cause to condone the delay but an endeavor to save the back....
February 16, 2023 Case Laws GST

Detention of goods alongwith conveyance - allegation is that E-invoice submitted by the petitioner is a manipulated one - The only limited relief that can be granted to.....
February 16, 2023 Case Laws GST

Seeking grant of Regular Bail - utilization of bogus Input Tax Credit (ITC) through fake documents - Needless to say, such type of cheating is rampant in our society and....
February 16, 2023 Case Laws Income Tax

Special audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - the purported order directing special audit u/s 142(2A) will......
February 16, 2023 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - unexplained jewellery fround in search proceddings - It is a fact on record that the income earned has been undisclosed and has been......
February 16, 2023 Case Laws Income Tax

Addition on account of advance against the properties - Assessee has improved his explanation step-by-step and instead of explaining facts in a proper manner at......
February 16, 2023 Case Laws Income Tax

Short Term capital Gains - Transfer / Conversion of Redeemable Cumulative Convertible Preference Share and Fully Compulsory Convertible Preference Shares to equity......
February 16, 2023 Case Laws Income Tax

Additions of Income of other person u/s 60 & 63(b) - transfer of income without transfer of corresponding asset by the assessee - As is evident from records, FCDs were......
February 16, 2023 Case Laws Income Tax

Addition u/s 68 - Assessee received premium of Rs.499/- against the value of share at Rs.1/- They have not given any explanation of the source of money in their hands......
February 16, 2023 Case Laws Income Tax

MAT computation - Disallowance of Debenture Redemption Reserve[DRR] - it is not the Assessing Officer who has ‘increased’ the amount of Net Profits, on the contrary it......
February 16, 2023 Case Laws Income Tax

Capital gain or salary received - Recognizing the compensation received by the assessee as the share holding of the company - the amount received quivalent to the......
February 16, 2023 Case Laws Customs

Smuggling - Gold Biscuits - burden to prove - It is the mandatory obligation of the Court to hold a fair trial. Lack of opportunity to explain his position vis-à-vis......
February 16, 2023 Case Laws Customs

Authorized courier - Refusal to renew the registration of the Petitioner - The Petitioner was an authorized courier for almost 25 years and the registration was renewed.....
February 16, 2023 Case Laws Customs

Confiscation - import of restricted items - rejection of value - as the importer had tried to import the restricted goods in violation of the provisions of the ITC(HS)......
February 16, 2023 Case Laws Central Excise

Tribunal not deciding the matter itself and remanding it to the Assessing Officer - it is noticed that the approach of the Tribunal is to abdicate its duty of deciding......
February 16, 2023 Case Laws VAT and Sales Tax

Penalty u/s 51 (7) (b) of the Punjab Value Added Tax Act, 2005 - evasion of tax - The mere possibility of a local sale would not clothe the officials of the respondents.....
February 15, 2023 Case Laws GST

Detention of goods alongwith the vehicle - undervaluation of goods (roughly one-tenth of the value) to avoid download of E-way bill - it can be safely said that the......
February 15, 2023 Case Laws GST

Cancellation of petiitoner's registration - default in filing the returns for more than six months - it is apparent that the impugned order cancelling the petitioner’s......
February 15, 2023 Case Laws GST

Interest on Refund - claim of interest from the date of encashment of bank guarantees till grant of refund - The 3rd respondent has committed an error in recording an......
February 15, 2023 Case Laws Income Tax

Refund of Tax paid - Block assessment - as per Section 153(3) of the Act the time limit for completion of such assessment proceedings viz. nine months had elapsed -......
February 15, 2023 Case Laws Income Tax

Jurisdiction of ACIT Bhubaneswar consequent to transfer of case - the Department has not been able to explain the legal basis for Opposite Party No.1 i.e. ACIT at......
February 15, 2023 Case Laws Income Tax

Exemption u/s 11 - enhancing the addition - accumulation of income - it is the only profits and gains derived from the incidental business of the assessee......
February 15, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Discrepancy in the claim of imported purchases as per the books and as per the CBEC data - assessee was only put to notice about the mismatch......
February 15, 2023 Case Laws Income Tax

Levying the interest u/s 234A and 234B up to the date of the assessment order u/s 147 - the interest under section 234A and 234B of the Act can be levied in the given......
February 15, 2023 Case Laws Income Tax

Validity of Appeal filed by AOP having PAN issued as Individual - CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of......
February 15, 2023 Case Laws Income Tax

FTS u/s 9(1)(vii) - the amount received by the assessee from web hosting services is ancillary to domain name registration services. That being the position emerging on.....
February 15, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Chargeability of receipt from domain name registration as royalty under the domestic law as well as India-USA Double Tax......
February 15, 2023 Case Laws Customs

Violation of principles of natural justice - SCN not issued - Since there is no material to indicate that the Show Cause Notice was sent by speed post with......
February 15, 2023 Case Laws Customs

Duty drawback - Re-fixation of brand rates - the Revisional Authority was under a duty to scrutinize this aspect carefully. Except referring to the language of the......
February 15, 2023 Case Laws Customs

Absolute Confiscation - redemption of goods denied on the ground of it being prohibited goods - Mosquito swatter/bat - since the policy was amended when the shipment was....
February 15, 2023 Case Laws Customs

Levy of penalty on CHA - allegation of abatement in export of restricted items - There is no allegation or evidence to establish that the appellant had indulged in any......
February 15, 2023 Case Laws Companies Law

Public Interest Litigation - imposition of dress code for advocates for appearance before the Tribunal - wearing of “gown” is only optional and not mandatory before any.....
February 15, 2023 Case Laws Companies Law

Enforcement and execution of the final Award passed by Foreign Arbitral Tribunal - The petitioners have concealed various documents and failed to produce the same - the.....
February 15, 2023 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor - the Adjudicating Authority vide order dated 28.09.2021 gave opportunity to the Resolution Professional and the CoC to take steps to....
February 15, 2023 Case Laws Service Tax

Jurisdiction of Commissioner (Appeals) - absense of protective show cause notice for recovery of interest - the non issuance of protective show cause notice does not......
February 15, 2023 Case Laws Service Tax

Export - Place of Provision of services - undertaking the activities in relation to the accounting and management reporting services, the data in the incorporeal form is....
February 15, 2023 Case Laws Service Tax

Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating......
February 15, 2023 Case Laws Indian Laws

Professional and other Misconduct by Chartered Accountant - Soliciting their clientele in the guise of canvassing for votes during the club’s Executive Committee......

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