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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 301 to 350 of 526 Records

1 ....3 4 5 678 9 10 11

February 10, 2023 Case Laws Income Tax

Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent –......
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The words ‘ reason to believe’ appearing in Section 147 cannot mean that the A.O should have finally ascertained the facts. Assessing......
February 10, 2023 Case Laws Income Tax

Waiver of interest u/s 234B - interest in defaults in payment of advance tax - The phrase ‘or otherwise’ used in Section 234B(2) would encompass situations of......
February 10, 2023 Case Laws Income Tax

Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain......
February 10, 2023 Case Laws Income Tax

Initiation of reassessment proceedings - AO has nowhere brought out as to how the claim of depreciation at higher level in the original assessment proceedings can be......
February 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s.68 - double taxation - taxing the source of investment and application of investment both - When an income is taxed / addition is made to......
February 10, 2023 Case Laws Income Tax

Exemption u/s. 54B denied - Assessee did not file return of income - As observed on the amendment in section 139(1) of sixth Proviso, section 54, section 54B or section.....
February 10, 2023 Case Laws Income Tax

Proceedings before the CIT after transfer / posting - proceedings are continuous, merely because on change of incumbent, fresh show cause notice was issued, it cannot be....
February 10, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 69 - Ld. AO himself did not have with him any seized material and what he had was merely information. The electronic evidences......
February 10, 2023 Case Laws Income Tax

Exemption u/s 11 - Scope of newly inserted section 11(6) - Depreciation on assets - Double benefit - Apex Court has as settled the issue - amendment brought in Section......
February 10, 2023 Case Laws Customs

Seeking for redemption of Indian and Foreign currencies confiscated - Absolute confiscation - When it is not in dispute that the petitioner has violated Regulation 5 of.....
February 10, 2023 Case Laws Customs

Penalty imposed on the Respondents under Section 112(a) and (b) of the Customs Act, 1962, dropped - Respondents had admitted to have been involved in several smuggling......
February 10, 2023 Case Laws Companies Law

Seeking restoration of the name of the Company in the Register maintained by the ROC - the Appellant Company is having substantial movable as well as immovable assets.......
February 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Moratorium is in force - Seeking constitution of an arbitral tribunal - the constitution of an arbitral tribunal, at this juncture, would be premature - After the....
February 10, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT dismissed the application on the ground that petitioner failed to prove the debt and the liability to pay the same by the corporate debtor - To....
February 9, 2023 Case Laws GST

Provisional Attachment of Bank Account of petitioner - striking the balance in wake of the details which have come on record of M/s. Arsh Enterprise it would be apt to......
February 9, 2023 Case Laws GST

Jurisdiction of Inspection u/s 67 and collection of collected records/documents - Existence of reasons to believe - Necessarily the contentions of the petitioner as......
February 9, 2023 Case Laws Income Tax

Settlement of a Case - Procedure u/s 245D - Non deposit of admitted tax u/s 245C on time - Payment of the taxes of additional income partly by way of adjustment against.....
February 9, 2023 Case Laws Income Tax

Delayed filling Return of income - Disallowance of deduction u/s.80IA(7) - Since the assessee- HUF was required to get its accounts audited, the case falls in......
February 9, 2023 Case Laws Income Tax

Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held......
February 9, 2023 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. -......
February 9, 2023 Case Laws Income Tax

Salary income - reduction in the salary income disclosed in the revised return filed - The assessee had made a refund of an amount on account of provisions contained in.....
February 9, 2023 Case Laws Income Tax

House property - Disallowance of interest claimed on second loan u/s.24(b) - Applicability of DBDT circular - Ld. CIT(A) recorded categorical findings that the assessee.....
February 9, 2023 Case Laws Income Tax

Additions towards written off of creditors - cessation of liability - there is no liability in the Books of Accounts as per the transfer of the projects to its sister......
February 9, 2023 Case Laws Customs

Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to......
February 9, 2023 Case Laws Customs

Revocation of Customs Broker License - Time Limitation for issuance of order - Since the notice in this case, was issued beyond the period of ninety days from the......
February 9, 2023 Case Laws Customs

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty....
February 9, 2023 Case Laws Customs

Rejection of refund of Extra Duty Deposit - applicability of principles of natural justice - Extension of period of limitation as per the SC order - The respondents are.....
February 9, 2023 Case Laws Customs

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as......
February 9, 2023 Case Laws SEBI

Decision to write off Additional Tier 1 (AT-1) bonds - Validity of agreement - Scope of Master Circular of RBI - The covenant and the terms in the Information Brochure i....
February 9, 2023 Case Laws Insolvency and Bankruptcy

Recovery of outstanding tax dues - Validity of attachment orders issued by the Income Tax Department - since the Resolution Professional intimated the Appellants (IT......
February 9, 2023 Case Laws Service Tax

Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along......
February 9, 2023 Case Laws Service Tax

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is......
February 9, 2023 Case Laws VAT and Sales Tax

Interest of refund of excess amount paid - Although the petitioner has not approached this Court immediately after the refund of tax became due, we are unable to accept.....
February 8, 2023 Case Laws GST

Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of......
February 8, 2023 Case Laws GST

Refund of unutilised Input Tax Credit - Annexure B was not complete in all respect - it was essential for the concerned authorities to examine the information as......
February 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - fraudulent availment of IGST refund by exporters and passing fraudulent input tax credit (ITC) by their suppliers - In the present......
February 8, 2023 Case Laws Income Tax

Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes......
February 8, 2023 Case Laws Income Tax

Taxability of interest income - Interest on deposit while the matter was in dispute - claim arouse against accident under motor vehicle Act - TDS u/s 194A r.w.s. 56 of......
February 8, 2023 Case Laws Income Tax

Validity of reopening of assessment - necessity to have a valid approval under section 151 - PCIT while according to approval for reopening the assessment has either not....
February 8, 2023 Case Laws Income Tax

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased......
February 8, 2023 Case Laws Income Tax

Disallowing foreign exchange loss - claim of exchange fluctuation loss in revenue account by the Assessee in accordance with generally accepted accounting practices and.....
February 8, 2023 Case Laws Income Tax

Exemption u/s. 11 - The civil contract awarded to a firm in which the managing trustee of the trust is proprietor is tantamount to services as defined u/s. 13(2)(c) -......
February 8, 2023 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had......
February 8, 2023 Case Laws Customs

Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only......
February 8, 2023 Case Laws Customs

Exemption from the whole of the duty of customs - Import of Machinery as Gift - bilateral Agreement - This factual portion is also reflected from the Certificate dated......
February 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of petition - aggrieved person being IBBI - The Appellant has nothing to do with the litigation between two parties i.e. ‘Financial Creditor’ and......
February 8, 2023 Case Laws Insolvency and Bankruptcy

The creditors of the Personal Guarantors who are unable to file an application due to enforcement of moratorium under Section 96 can very well avail the benefit of......
February 8, 2023 Case Laws Money Laundering

Money Laundering - scheduled/predicate offence - territorial jurisdiction of Trial Courts - The issue of territorial jurisdiction cannot be decided in a writ petition,......
February 8, 2023 Case Laws Central Excise

Seeking waiver of pre deposit - Clandestine Removal - The impugned demand is to the extent of Rs.12.50 Crores. The pre-deposit of 10% would come to Rs.1.25 crores which.....

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