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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 101 to 150 of 505 Records

1 234 5 6 7........ 11

March 25, 2023 Case Laws GST

Classification of supply - Supply or not - transaction of transfer/ sale of one of the independent running business divisions of the Applicant, as a whole - an......
March 25, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - extension of period of limitation u/s 147 - In this case, failure on the part of the assessee to fully and truly disclose all material.....
March 25, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - the AO despite having recorded that though the assessee trust’s activity fall under the ambit of “general public utility”, they are of......
March 25, 2023 Case Laws Income Tax

TDS u/s 195 - the assessee had also furnished declaration regarding “No Permanent Establishment in India” of Oilstone UAE to the assessing Officer during the course of......
March 25, 2023 Case Laws Income Tax

Deduction u/s 80IB - Claim denied as assessee did not have 10 workers during the year - The attendance register of the appellant, that on that particular day the number.....
March 25, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Liaison Office (LO) as a Service PE or Dependent Agency Permanent Establishment (DAPE) - LO did not carry any activity,......
March 25, 2023 Case Laws Income Tax

Difference in gross receipts as per Form no. 26AS and books of accounts of the assessee - The assessee is following the method of accounting as per which it was......
March 25, 2023 Case Laws Income Tax

Setoff of unabsorbed depreciation and carry forward depreciation - Condition as prescribed u/s 72A(6) - Merger of partnership firm into Company - percentage of holding......
March 25, 2023 Case Laws Customs

Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also......
March 25, 2023 Case Laws Customs

Judicial discipline - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow......
March 25, 2023 Case Laws Customs

Valuation - barge - rejection of declared value - The adjudicating authority is also obliged to explain the different positions adopted for valuation of the same vessel.....
March 25, 2023 Case Laws Customs

Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under......
March 25, 2023 Case Laws SEBI

Stock broker which requires multiple registrations to operate on more than one stock exchange(s) or a single registration will suffice for all the stock exchanges -......
March 25, 2023 Case Laws Central Excise

SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common......
March 25, 2023 Case Laws Central Excise

Levy of penalty u/r 26(1) for abatement - it is clear that all the appellants were indulged in abating the manufacturer for fraudulent availment of Cenvat credit......
March 25, 2023 Case Laws Central Excise

Invocation of Extended Period of Limitation - In this case, not only one but several rounds of audit were conducted. Show Cause Notice was issued for the previous period....
March 25, 2023 Case Laws VAT and Sales Tax

Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The......
March 24, 2023 Case Laws GST

Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In this case, the investigation is already complete. The complaint has already been filed in the......
March 24, 2023 Case Laws GST

Rejection of refund claim - opportunity of hearing not provided - As per Rule 92 (3) of CGST Rules, 2017, the provision is very clear that any application for refund......
March 24, 2023 Case Laws Income Tax

TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no......
March 24, 2023 Case Laws Income Tax

Block Assessment - prosecution Proceedings- Offence Committed u/ s 276C(1) and 277 r.w.s 278B - having decided the preliminary issue as regards there being no power......
March 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Period of limitation - The audit party is entitled to point out a factual error or omission in the assessment. reopening of the......
March 24, 2023 Case Laws Income Tax

Deduction u/s 54B - investment made prior to the date of sale - Agriculture land- the assessee should be allowed the benefit of deduction under section 54B of the Act......
March 24, 2023 Case Laws Income Tax

Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of......
March 24, 2023 Case Laws Income Tax

Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore,....
March 24, 2023 Case Laws Income Tax

LTCG - Deduction u/s 54F - whether the assessee herein has actually constructed any residential house within the meaning, object and time laid down u/s. 54F of the Act,.....
March 24, 2023 Case Laws Income Tax

TDS u/s 195 - As the assessee rendered "International services" outside India which required the payment in question. If this is the position, which has not even been......
March 24, 2023 Case Laws VAT and Sales Tax

Levy of penalty - mens rea to evade tax in the present case as the goods meant for trade were being transported by the dealer without proper and genuine documents with......
March 24, 2023 Case Laws VAT and Sales Tax

Revisional powers - Since the assessment order was passed under the Haryana General Sales Tax Act, no proceedings could be initiated after coming into force the Haryana.....
March 24, 2023 Case Laws Income Tax

TP Adjustment - benchmarking done by the assessee by adopting internal CUP - the comparable selected by the assessee is the correct comparable being payment of royalty......
March 24, 2023 Case Laws Customs

Classification of imported goods - seamless tubes and pipes - the goods qualify as nickel alloy in terms of Section note 5 of Section XV read with sub- heading note 1......
March 24, 2023 Case Laws Service Tax

Refund of service tax paid on such vacant land - unjust enrichment - it is clear evidence that the incidence of the service tax paid by the appellant has been passed on.....
March 24, 2023 Case Laws Central Excise

Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that....
March 24, 2023 Case Laws Central Excise

Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows......
March 24, 2023 Case Laws VAT and Sales Tax

Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the......
March 24, 2023 Case Laws VAT and Sales Tax

Inter unit transfer of goods would constitute a sale or not - It is thus evident that unless and until there are two distinct entities, the question of sale may not......
March 24, 2023 Case Laws Indian Laws

Promotion of investments by providing structured packages for eligible projects - In the present case, the fact that the petitioner has failed to achieve the requisite......
March 23, 2023 Case Laws GST

Seeking release of seized goods - perishable good - during survey, certain goods were found in the premises beyond the goods which were already disclosed by the assessee....
March 23, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - setting off of derivative loss against business income - the Tribunal has not given a specific finding as to how there is no bar under the......
March 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening on the base of a factual error pointed out by the audit party - There is no material worth the name emerging that to indicate....
March 23, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - expenses incurred on marriage of daughter of assessee - Assessee has cash which was withdrawn on various dates from his bank account......
March 23, 2023 Case Laws Income Tax

Capital gain computation - stamp duty valuation adopted by authorities - Since the assessee is disputing the value adopted by government authorities for levy of stamp......
March 23, 2023 Case Laws Income Tax

Cash deposited in the bank account during demonetization period - Additions u/s.69A r.w.s. 115BBE - Admittedly the assessee is an authorized dealer of Bharath Petroleum.....
March 23, 2023 Case Laws Income Tax

Refund of excess dividend distribution tax - it is not in dispute that the wholly owned subsidiary company had duly remitted the dividend distribution tax on the interim....
March 23, 2023 Case Laws Customs

Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a......
March 23, 2023 Case Laws Customs

Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his.....
March 23, 2023 Case Laws Customs

Revocation of Customs Broker License - it is found that if the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in......
March 23, 2023 Case Laws Service Tax

SVLDRS - Just because the Petitioner has paid the principal amount, it cannot be said that when a show cause notice has been issued for interest on the said amount, that....
March 23, 2023 Case Laws Service Tax

SVLDRS - Rejection of Petitioner’s application / declaration - what emerges to us is the Petitioner is a victim of the lacuna in the software governing the SVLDR scheme.....
March 23, 2023 Case Laws Central Excise

Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - since the impugned sale is not a retail sale as per the....

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