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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 251 to 300 of 526 Records

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

February 14, 2023 Case Laws Income Tax

Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view......
February 14, 2023 Case Laws Income Tax

Disallowance on account of gift expenses - expenses incurred in providing freebees to Medical Practitioner by Pharmaceutical and allied Heath Sector Industry - Circular.....
February 14, 2023 Case Laws Income Tax

Liability of directors of private company in liquidation - steps taken against the delinquent Company - The order does not record any of the material which formed the......
February 14, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Non production of agreement before the AO - It is nobody’s case that there existed any such agreement, which ought to have been......
February 14, 2023 Case Laws Income Tax

Nature of expenditure on construction of building on leasehold land - the lessor does not own the building and the assessee cannot own the same as capital asset since......
February 14, 2023 Case Laws Income Tax

Taxability of Interest income - interest received u/s. 28 of Land Acquisition Act, 1894 - the interest granted by the reference Court u/s. 28 of the Land Acquisition Act....
February 14, 2023 Case Laws Income Tax

Penalty u/s 271AAB(1)(a) - Charge of tax u/s. 115BBE - once the ld. AO has already decided based on the fact that this is the case of search addition and amount declared....
February 14, 2023 Case Laws Income Tax

Loss i.e. MCX trading loss - activities of derivative - AO before rejecting the contention of the assessee could have verified from the broker who is registered with the....
February 14, 2023 Case Laws Income Tax

MAT - Computation of book profits for the purpose of MAT under the provisions of sec.115JB - Assessee has not prepared its accounts in accordance with Part-II & III of......
February 14, 2023 Case Laws Income Tax

Capital gains - Goodwill acquired by incurring cost - conversion of proprietory concern to company - revenue appeal - it is very clear that even if you invoke the......
February 14, 2023 Case Laws Income Tax

Rectifiction u/s 154 - Levy of late filing fees u/s 234E - Assessee must bring out from the record as to what prejudice has been caused to the assessee in the order......
February 14, 2023 Case Laws SEBI

Buyback offer made by the company in violation of regulatory provisions - role of the Company Secretary, compliance officer - The crucial point which has been missed by.....
February 14, 2023 Case Laws Insolvency and Bankruptcy

Remission of Resolution Plan back to the CoC for reconsideration, at the request of Financial Creditors - The present is a case where CoC is not asking to withdraw from.....
February 14, 2023 Case Laws Central Excise

Entitlement to interest on refund which was deposited during investigation - When the application for refund has been filed by the appellant on 26.10.2018, three months.....
February 13, 2023 Case Laws GST

Seeking road permit for transporting goods/forest products after obtaining e-way bills - This Court is of the opinion that the petitioner is made out a case for......
February 13, 2023 Case Laws GST

Refund of CGST u/s 54 - it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. - Having established that the foundation of......
February 13, 2023 Case Laws Income Tax

Correctness/validity of an order under Section 127 - power of transfer of case - The natural corollary which has to follow is that the income tax department was required....
February 13, 2023 Case Laws Income Tax

Revision u/s 263 - block assessment - As per CIT AO failed to include the reserves and surplus for quantification of deemed dividend income - AO has taken a plausible......
February 13, 2023 Case Laws Income Tax

Penalty u/s 270A - imposition of penalty for under-reporting and misreporting of income - an addition made on the basis of estimation cannot provide foundation for......
February 13, 2023 Case Laws Income Tax

Levy of penalty - Reasonable cause - non filing of ITR - failure to comply with notice u/s 142(1) - it is seen that the explanation offered by the assessee have been......
February 13, 2023 Case Laws Income Tax

Addition being expense for valuation certification u/s 37(1) - Professional fee paid for share valuation certificate - the expenses claimed by the assessee have been......
February 13, 2023 Case Laws Income Tax

Penalty u/s 271D - additions were confirmed towards share application money as a colorable device - AO considered the same as deemed deposits and considered it as......
February 13, 2023 Case Laws Income Tax

Revision u/s 263 - Invoking revisionary power u/s 263 of the Act is merely on suspicions is untenable. Further, the Ld. PCIT has not made any discussion on the issues......
February 13, 2023 Case Laws Income Tax

Computation of interest u/s 234B - assessed tax versus tax on returned income - interest for default in payment of advance tax u/s 234B of the Act in the case of regular....
February 13, 2023 Case Laws Income Tax

Validity of Rectification of mistake u/s 154 - There was no appeal by assessee against the rectification order passed u/s 154 of the Act dated 11.10.2017. Even if the......
February 13, 2023 Case Laws Income Tax

Penalty levied u/s 271(1)(b) and / or 272A(1)(d) - assessee failed to comply notice under Section 142(1) - The assessment order was passed u/s 143(3) and not under......
February 13, 2023 Case Laws Income Tax

CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the.....
February 13, 2023 Case Laws Customs

Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set.....
February 13, 2023 Case Laws Customs

Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of......
February 13, 2023 Case Laws Customs

Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to......
February 13, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of Resolution Plan - The CoC being satisfied that financial offer given by the Applicant is satisfactory, exercise their commercial wisdom, even CoC......
February 11, 2023 Case Laws GST

Classification of goods - Polypropylene Leno Bags by weaving polypropylene strips (tapes) - to be classified under Chapter Heading 63053300 or not. - Constitutional......
February 11, 2023 Case Laws GST

Non-payment of GST - Non getting the disbursement of GST amount from the recipient of services - This petition is disposed of with a direction to the petitioner to make.....
February 11, 2023 Case Laws GST

Cancellation of registration of petitioner - Necessarily the petitioner will have to submit a reply to the impugned show cause notice, raising the contentions that have.....
February 11, 2023 Case Laws GST

Rejection of petitioner's request u/s 140(1) of the GST Act, 2017 for carrying forward of unutilized VAT TDS to the new GST regime without giving any reason - being a......
February 11, 2023 Case Laws Income Tax

Penalty proceedings u/s 271 (1) (C) or 276C - assessment u/s 153C - if an entity is legally entitled to file a revised return of tax, even in terms of Section 153C,......
February 11, 2023 Case Laws Income Tax

Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to....
February 11, 2023 Case Laws Income Tax

Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section......
February 11, 2023 Case Laws Income Tax

Settlement of case under the Income Tax Act - Misconduct on the part of Doctors of King Georges Medical University - This Court takes a very serious view of the facts......
February 11, 2023 Case Laws Income Tax

Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for......
February 11, 2023 Case Laws SEBI

Arbitration award - Share Purchase Agreement (SPA) - What the law prohibits under Section 18A read with Section 16 read with the SEBI circular of 1st March 2000 is not......
February 11, 2023 Case Laws Money Laundering

Seeking grant of bail - Reliability of retracted statements - In the present case as well, the question is not regarding the admissibility but the reliability. The......
February 11, 2023 Case Laws Service Tax

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent......
February 11, 2023 Case Laws Central Excise

Constitutional Validity of section 9-D - With the final decision on all the appeals arising from the orders of the Tribunal being rendered against the appellants, there.....
February 11, 2023 Case Laws VAT and Sales Tax

Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming......
February 11, 2023 Case Laws VAT and Sales Tax

Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer.....
February 11, 2023 Case Laws Indian Laws

Dishonor of Cheque - cheque misused after stealing - Even if the petitioner is to be believed that the cheques went missing way back in the year 2009-2010, it is really.....
February 10, 2023 Case Laws GST

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate......
February 10, 2023 Case Laws GST

Validity of SCN - Levy of penalty - CIRP under IBS has been initiated - Since the adjudication proceedings are yet to commence, the better course would be to permit the.....
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - A.O. had no tangible evidence to initiate the re-assessment proceedings against the petitioner and the impugned......

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