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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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March 31, 2023 News Indian Laws

Foreign Trade Policy 2023 announced - FTP 2023 is a dynamic and open ended Policy
March 31, 2023 Case Laws GST

Valuation of goods - service of SCN (to accountant of the firm) - As the entire tax has been determined and the penalty has been levied only on the basis of a survey by.....
March 31, 2023 Case Laws GST

Detention of goods alongwith vehicle - without E-Way bill - invoice value less that monetary limit - as the petitioner is ready and willing to pay the liability in terms....
March 31, 2023 Case Laws Income Tax

Delay in filling ROI - application for condonation of delay u/s 119(2)(b) - the PCIT ought to have taken a lenient view considering the difficulties, which the persons......
March 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be......
March 31, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - the explanation of payments on Holidays appears highly doubtful but however such inference cannot be taken in the realm of obvious......
March 31, 2023 Case Laws Income Tax

Requirement of TDS - Levy of late filing fee on account of delay in filing of TDS statements u/s. 234E - it is unclear to us as to how the assessee is under an......
March 31, 2023 Case Laws Income Tax

Fixed Place PE - Taxability of offshore supply of goods - Attribution of profits - once the basis of determination of total income itself is illegal due to violation of.....
March 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - As the failure on the part of the A.O to facilitate a cross-examination of the aforementioned persons, and also make.....
March 31, 2023 Case Laws Income Tax

Allowability of interest expenses under “Income from Other Sources” - interest paid to SBI loan - assessee has not shown any income from the said property - In the......
March 31, 2023 Case Laws Income Tax

Exclusion of insurance charges from the export turnover for computing 10AA deduction - The assessee has not charged its customers separately in respect of the insurance.....
March 31, 2023 Case Laws Income Tax

Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - In the present case, the assessee returned......
March 31, 2023 Case Laws Customs

Classification of imported goods - LCD panels - LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that.....
March 31, 2023 Case Laws Customs

Jurisdiction - power of DGFT to amend the Import Policy Condition - competent authority - Once the Central Government invoked the powers in the Act and issued Gazette......
March 31, 2023 Case Laws Customs

EPCG Scheme - non-fulfilment of export obligation - The findings of the competent authority reveals that in order to relax the conditions, EPCG license number, date of......
March 31, 2023 Case Laws SEBI

Allegation on Karvy Stock Broking committed fraud with respect to thousands of investors - not only the grievance of the petitioners but the grievance of similarly......
March 31, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Priority of consideration and admission of application - Keeping in view that the Order of Admission, has not yet been passed by the Adjudicating......
March 31, 2023 Case Laws FEMA

Search operation under Section 37 of FEMA - The petitioner instead of furnishing documents and statements have chosen to file the present writ petition. The original......
March 30, 2023 Case Laws GST

Classification of goods - PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors......
March 30, 2023 Case Laws GST

Exemption from GST - Healthcare services - sharing of the charges paid by the patients - contract of taking a space with all amenities related to the Gastroenterological....
March 30, 2023 Case Laws Income Tax

Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case.....
March 30, 2023 Case Laws Income Tax

Additions u/s 68 - unknown cash deposits made in two bank accounts - from the very first instance, assessee had been in a very loud and clear manner categorically......
March 30, 2023 Case Laws Income Tax

TP adjustment - Since the funds have been borrowed in USD and also advanced in USD, the currency and exchange risks are minimised and the only risk to be considered is......
March 30, 2023 Case Laws Income Tax

Disallowance of expenditure incurred under Voluntary Retirement Scheme (VRS) - AO has not examined the details as per the directions of the DRP and has made disallowance....
March 30, 2023 Case Laws Income Tax

Not giving credit of the TDS as available in the form 26 AS - Portuguese Civil Code of 1867 which is in force in the State of Goa - the legislative expression “assessee”....
March 30, 2023 Case Laws Customs

Seeking de-sealing of his premises - Smuggling of Gold - Attachment of immovable property - It is thus clear that the seizure of the goods contemplated under Section 110....
March 30, 2023 Case Laws Customs

Scope of discloser of information under RTI - The specific note sheet that has been sought by the RTI Applicant is the note sheet relating to initiation of anti-dumping.....
March 30, 2023 Case Laws Customs

Provisional assessment on the bills of entry - The non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue......
March 30, 2023 Case Laws Customs

Validity of demand against the clearing and forwarding agent in the absence of Service of SCN - In the present case, admittedly no notice has been issued to the clearing....
March 30, 2023 Case Laws Customs

Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The.....
March 30, 2023 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of CIRP under section 12A of Insolvency and Bankruptcy Code, 2016 - Regulation 30A of IBBI Regulations provide a complete mechanism for dealing with......
March 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - actions of the Resolution Professional and the CoC are consistent with the NCLAT order or not - When none of the Resolution Plans was......
March 30, 2023 Case Laws Money Laundering

Money Laundering - siphoning off of funds - This Court, in the interest of justice, is of the opinion that the Investigating Agencies deserve a command to conclude the......
March 30, 2023 Case Laws VAT and Sales Tax

Condonation of delay of 2569 days in filing the appeal - the Lawyer handling the case had suffered from serious illness and ultimately died - ufficient cause for delay -....
March 29, 2023 Circulars Income Tax

Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA - No refund (including interest) shall be granted and TDS / TCS will be deducted at......
March 29, 2023 Case Laws GST

Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of.....
March 29, 2023 Case Laws GST

Cancellation of GST registration of petitioner - in order that the petitioner is required to comply with his statutory obligations of payment of taxes under the GST......
March 29, 2023 Case Laws GST

Supply of leasing of the pre-owned motor vehicle - Rate of GST - The authority is of opinion that the supply of leasing of pre-owned vehicles cannot be treated as......
March 29, 2023 Case Laws GST

Levy of GST - Supply or not - export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer - supply of pre-packaged and labelled rice upto 25 Kgs, to exporter.....
March 29, 2023 Case Laws GST

Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form.....
March 29, 2023 Case Laws GST

Classification of supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the....
March 29, 2023 Case Laws GST

Taxability under GST - pure service - activities of water distribution system/water supply services being undertaken by the applicant - the activity undertaken by the......
March 29, 2023 Case Laws GST

Scope of supply - Limited Liability Partnership providing security services - applicability of RCM or not - whether an LLP can be considered as Body corporate under the.....
March 29, 2023 Case Laws GST

Classification of goods - thermal based fogging machines used for mosquito/health/ pest/ vector control - from the process of fogging it can be said that fogging machine....
March 29, 2023 Case Laws GST

Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power......
March 29, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - reasons to believe - increase in share capital - There was no allegation that there is any failure on the part of the......
March 29, 2023 Case Laws Income Tax

Rejection of request for NIL TDS in terms of Section 197 - natural justice - the claim of the petitioner has been summarily and unilaterally rejected by the AO without......
March 29, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Once the taxability fails in terms of the treaty provisions, there is no occasion to refer to the provisions of the Act, as......
March 29, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons for issuing notice u/s.148 - issue of notice by non-jurisdictional officer (Before transfer of Case) - at the time of......
March 29, 2023 Case Laws Income Tax

Addition made u/s 2(22)(e) - amount received from the company shown as share application money to the company for which, allocation is pending - Assessing Officer has......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘District ...

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