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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 1251 to 1300 of 5999 Records

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February 3, 2023 Case Laws Service Tax

SVLDRS - Rejection of declaration - Petitioner was subjected to audit as on the relevant date - There is no challenge to the audit proceedings before us. It is not......
February 3, 2023 Case Laws Central Excise

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the......
February 3, 2023 Case Laws Central Excise

Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and......
February 3, 2023 Case Laws VAT and Sales Tax

Jurisdiction of Revisional Authority to revise an order - The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any......
February 3, 2023 Case Laws VAT and Sales Tax

Dealer or Commission Agent or Importer? - the Petitioner, is a person who brings goods within the limits of the Corporation for the purpose of their delivery to the......
February 3, 2023 Case Laws VAT and Sales Tax

Interpretation of Statute - Scope of overriding provisions - when two or more laws or provisions operate in the same field and each contains nonobstante clause stating......
February 3, 2023 Case Laws Indian Laws

Dishonor of Cheque - amicable settlement of dispute - This is a very clear case of the parties entering into an agreement and compounding the offence to save themselves.....
February 2, 2023 Notes Indian Laws

New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2......
February 2, 2023 Notes Income Tax

Ease in claiming deduction on amortization of preliminary expenditure - certain preliminary expenses which are required to approved by the Board (CBDT) - In order to......
February 2, 2023 Notes Income Tax

Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where......
February 2, 2023 Notes Income Tax

TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st April 2023.
February 2, 2023 Notes Income Tax

Taxability of Gift received by Non Residents / and Not ordinarily residents from a Person in India - Deeming provision u/s 9 extended to not-ordinarily resident with NR.....
February 2, 2023 Notes Income Tax

Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up......
February 2, 2023 Notes Income Tax

Penalty for cash loan/ transactions against primary co-operatives - Section 269SS / 269T - Relief given to Primary Agricultural Credit Societies (“PACS”) and Primary......
February 2, 2023 Notes Income Tax

Removal of exemption of news agency under clause (22B) of section 10 - Exemption available to news agency withdrawn from 1st April 2024. - They will also be free from......
February 2, 2023 Notes Income Tax

Agnipath Scheme, 2022 - For the benefits of employee under agniveer scheme, contribution of 30% of his salary per month to corpus fund u/s 80CCH and govt will also......
February 2, 2023 Notes Income Tax

Payment to MSME is allowed on actual payment basis - Any expenditure shall be allowed only if payment to MSME within 15 days or 45 days as the case may be - section 43B.....
February 2, 2023 Notes Income Tax

Relief to sugar co-operatives from past demand - excess price paid for purchase of sugar cane over and above SMP shall be allowed as deduction for the period prior to......
February 2, 2023 Notes Income Tax

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds must be brought in India within six months from the end of the Previous Year or extended period -......
February 2, 2023 Notes Income Tax

Business profit - benefits and perquisites in cash - the apex courts have interpreted that if the benefit or perquisite are in cash, it is not covered within the scope......
February 2, 2023 Notes Income Tax

Income Tax - Rebate u/s 87A - Benefit of full exemption from Income is extended where the total income is not exceeding Rs. 7 lakhs as computed under the New Tax Regime.....
February 2, 2023 Notes Income Tax

Rate of Income Tax - Now the facility of "new tax regime" is available to individual or HUF, association of persons [other than a co-operative society], or body of......
February 2, 2023 Case Laws Income Tax

Exemption u/s 11 - denial of the Registration u/s 12AA - The genuineness of the activities would mean to see that activities are not camouflage, bogus, artificial and......
February 2, 2023 Notes Income Tax

AMENDMENTS TO THE CUSTOMS ACT, 1962 - Due to increase in Custom Duty these items will get costlier Compounded rubber, Articles made from gold bars, Electric Kitchen......
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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F: Stock damaged in recent floods

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

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

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES