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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 501 to 526 of 526 Records

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February 2, 2023 Notes Income Tax

TDS - Rates for deduction of income-tax at source during the financial year (FY) 2023- 24 from certain incomes other than “Salaries”. - now winning amount from online......
February 2, 2023 Case Laws Income Tax

Taxability of rental income - The undisputed fact is that the ratio laid down in the case of Chennai Properties and Investments [2015 (5) TMI 46 - SUPREME COURT]......
February 2, 2023 Case Laws Income Tax

Addition u/s 56(2) - Allotment of shares - price less than the FMV - Merely by converting the share application money by allotting shares at a subsequent date cannot......
February 2, 2023 Case Laws Income Tax

Disallowance of employees’ contribution to Provident Fund as well as ESIC - Disallowance u/s 36(1)(va) - the assessee is not entitled for deduction u/s 36(1)(va) read......
February 2, 2023 Notes Customs

AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Cigarettes now will be more costly - as increase in custom duty (NCCD) on cigarettes of 16%.
February 2, 2023 Case Laws Customs

Violation of conditions of exemption notification - import of aircraft - the appellant has used the aircraft for its own use without any remuneration whatsoever, either.....
February 2, 2023 Case Laws Customs

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for....
February 2, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - a dispute centering around breach of fiduciary duty by the Appellant in the context of Consultancy Agreement has been raised by the Respondents as......
February 2, 2023 Notes Income Tax

RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the....
February 2, 2023 Case Laws Money Laundering

Seeking grant of Bail - Money Laundering - round tripping of money - In the case on hand, the petitioner, claiming to be an uneducated or a little educated person, is......
February 2, 2023 Case Laws Central Excise

Area Based Exemption - Denial of budgetary support - It is material to note that it is not disputed that but for the controversy whether the petitioner was availing the.....
February 1, 2023 Notes Indian Laws

Various AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017, Explained
February 1, 2023 Notes Indian Laws

Revised Rate of National Calamity Contingent Duty (NCCD) on certain goods - AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Notes
February 1, 2023 Notes Indian Laws

AMENDMENTS TO THE CUSTOMS ACT, 1962 and Rates of Customs Duties - Amendments Explained and Simplified
February 1, 2023 Notes Indian Laws

Increasing threshold limit for co-operatives to withdraw cash without TDS - No other change in sec. 194N, only new proviso inserted, If cash recipient is a co-operative.....
February 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - failure to file GST return within the stipulated period of time - the petitioner should be given an opportunity of......
February 1, 2023 Case Laws GST

Refund claim - person ultimately bearing the burden of tax - rejection only for the reason that the tax has been paid/deposited into the Government exchequer by M/s.......
February 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Unexplained gain on sale of shares of company abroad - the respondent-revenue cannot go behind the TRC issued by the other tax......
February 1, 2023 Case Laws Income Tax

Revision u/s 264 - It is settled law that an assessee is liable to pay income tax only on the income that is chargeable under the Act. Merely because an assessee has......
February 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Depreciation on road and toll bridge constructed by the assessee - Tribunal has erred in concluding that the Assessing Officer has taken one of....
February 1, 2023 Case Laws Income Tax

Reopening of assessment against trust - The aspect that the reassessment is bad as having been made on change of opinion, may require investigation into facts in the......
February 1, 2023 Case Laws Income Tax

TDS u/s 195 - As decided on payment made by GIPL to M/s. Google Ireland Ltd. for purchase of online advertisement phase for onward resale to India advertisers, in terms.....
February 1, 2023 Case Laws Service Tax

Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the......
February 1, 2023 Case Laws Service Tax

Refund of Service Tax paid - unjust enrichment - any amount deposited during the pendency of adjudication or investigation is in the nature of a deposit and, therefore,.....
February 1, 2023 Case Laws Central Excise

Valuation of excisable goods - consideration received by the appellant from Honda India under the guise of compensation was liable to be included in the transaction......
February 1, 2023 Case Laws VAT and Sales Tax

Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the....

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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