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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 151 to 200 of 505 Records

1 2 345 6 7 8........ 11

March 23, 2023 Case Laws Central Excise

CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization.....
March 23, 2023 Case Laws VAT and Sales Tax

Process amounting to manufacture or not - mixture of the base paint with different colours, results in a new product or not - The resultant article i.e., the paint of a.....
March 23, 2023 Case Laws VAT and Sales Tax

Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - The present demand appears to be for exemption....
March 23, 2023 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) - manufacturing / invisible loss - The expressions ''use'' in manufacture on the one hand and “damaged” and “destroyed” are......
March 22, 2023 Case Laws GST

Seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal - it is considered apposite to direct that if the petitioner deposits an amount equivalent to......
March 22, 2023 Case Laws GST

Ex-parte order - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences; (c) It is also found that the......
March 22, 2023 Case Laws GST

Validity of the ‘e-Way bills’ had expired during goods in transit - Heavy levy on duty with penalty - This Court is of the opinion that the ‘e-Way bills’ had expired......
March 22, 2023 Case Laws Income Tax

Validity of reopening of assessment - proceedings against the dissolved entity - notice in the name of petitioner LLP stood dissolved - the impugned notices and order......
March 22, 2023 Case Laws Income Tax

Immunity u/s 270AA - Period of limitation for filing an application - Penalty proceedings u/s 270A - The proviso to Sub-section(4) of Section 270AA of the Act makes it......
March 22, 2023 Case Laws Income Tax

Offence u/s 276B r.w.s 278B - Whether the petitioner was actually residing in Netherland for Six years or not has to be decided at the time of trial of the complaint or.....
March 22, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - The order of learned Judge suggesting that the question of whether there was true and full disclosure is still open, again.....
March 22, 2023 Case Laws Income Tax

Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific......
March 22, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the....
March 22, 2023 Case Laws Income Tax

Addition regarding gift received from father - Father is not filing ITR having agriculture income - merely because a person, giving gift to his son, is not filing return....
March 22, 2023 Case Laws Income Tax

Upward adjustment on account of foreign exchange losses on ECB loan - in the light of fact that the conversion in foreign currency loans which led to impugned loss, were....
March 22, 2023 Case Laws Income Tax

TP Adjustment - ‘receipt of counter guarantee commission - providing counter guarantee at the instance of its overseas AE - TPA made in the impugned assessment order......
March 22, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposit during the period of demonetization in the bank account - Assessee has made a valid declaration under the PMGKY Scheme, 2016 and has duly....
March 22, 2023 Case Laws Customs

Classification of imported goods - import of Saccharomyces Boulardii - revenue classified the same as yeast under chapter 21 and not under CTH 29183090 - Merely because.....
March 22, 2023 Case Laws Customs

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall......
March 22, 2023 Case Laws Customs

Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as......
March 22, 2023 Case Laws Customs

Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not......
March 22, 2023 Case Laws Companies Law

Recovery of electricity dues of the Company - personal liability of the Directors of the Defaulter Company/Corporate debtor which went into insolvency - it is clear that....
March 22, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first......
March 22, 2023 Case Laws Service Tax

Refund claim - unjust-enrichment does not exist in the case where the assessee initially charged duty / service tax and subsequently issued the credit note for the same. - AT
March 22, 2023 Case Laws VAT and Sales Tax

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which......
March 22, 2023 Case Laws VAT and Sales Tax

Recovery of arrears of tax - criminal liability of the guarantor - The undertaking or the guarantee executed by the second accused in favour of the 1st accused to the......
March 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - rebuttal the presumption - existence of legally enforceable debt or not - Facts is of two kinds. One is positive fact and another is negative fact.....
March 21, 2023 Case Laws GST

Seeking unblocking of bank account in respect of the amount, which relates to the refund sanctioned and credited in the petitioner’s bank account - By virtue of......
March 21, 2023 Case Laws GST

Blocking of Input Tax Credit (ITC) for more than one year - Since the guidelines are very clear that after one year, the registered person would be able to debit input......
March 21, 2023 Case Laws GST

Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the......
March 21, 2023 Case Laws Income Tax

TDS u/s 195 - seeking certificate u/s 197 setting out the withholding tax at “NIL” rate - The concerned officer will carry out a fresh exercise and pass an order once......
March 21, 2023 Case Laws Income Tax

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an......
March 21, 2023 Case Laws Income Tax

Validity of assessment orders - non providing time seekeed to reply to SCN - Since the documents have already been given by the petitioner to the respondent during the......
March 21, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s u/s 148A - In the absence of such materials and necessary informations to the petitioner by the department it cannot be expected......
March 21, 2023 Case Laws Income Tax

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,....
March 21, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - mensrea - As Section 271(1)(c) of the Act provides for strict liability and in the present case, deduction have been claimed on the basis....
March 21, 2023 Case Laws Income Tax

Capital gain - Taxability in the hands of GPA holder - the sale deed executed by the assessee on 04.01.2011 is not in the capacity of GPA holder on behalf of the......
March 21, 2023 Case Laws Income Tax

Addition u/s 69A - In the statement recorded u/s. 131 assessee stated that he has not filed his return of income and also stated that the money found in his possession......
March 21, 2023 Case Laws Income Tax

Revision u/s 263 - nature and source of income surrendered - Addition invoking Section 115BBE - Where AO after due appreciation of facts and circumstances of the case,......
March 21, 2023 Case Laws Income Tax

Additions u/s 68 - income from un-disclosed sources - Agriculture Income or not - exemption of income u/s 10(1) read with Section 2(1A) denied - onus to prove - The......
March 21, 2023 Case Laws Income Tax

Disallowance of provision for fraud - AO and CIT(A) doubting the type of expenditure has observed that out of total expenditure for the year 1/5th is to be disallowed -.....
March 21, 2023 Case Laws Income Tax

Undisclosed sales - unexplained cash sales - it is the AO, who was required to establish whether those were the cash sales as claimed by him and not the fictitious sales....
March 21, 2023 Case Laws Income Tax

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance.....
March 21, 2023 Case Laws Income Tax

Taxability in the hands of partners v/s firm - transfer of capital asset by firm to partners - There is no merit in the arguments advanced by assessee, that transfer of.....
March 21, 2023 Case Laws Customs

Refund claim - seeking re-assessment of the Bills of Entry - higher amount of duty paid without noticing that the petitioner is eligible for a concessional rate of tax......
March 21, 2023 Case Laws Customs

Refund / return on amount collected during investigation - in the absence of any material to establish that there was any order or adjudication made by the respondents......
March 21, 2023 Case Laws Customs

Valuation of import goods - transaction value based on invoice price of the overseas suppliers - The appellant’s claim of payment of Customs duty on quantity received in....
March 21, 2023 Case Laws Customs

Confiscation of goods and levy of penalty - There is no allegation against the appellant that the disputed goods was imported for industrial use in India. Since such......
March 21, 2023 Case Laws Service Tax

Principles of Natural justice - long delay of 13 years in adjudication of SCN - The grounds raised before the adjudicating authority as well as in this petition appear......
March 21, 2023 Case Laws Central Excise

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,......

1 2 345 6 7 8........ 11

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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