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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 201 to 250 of 505 Records

1 2 3 456 7 8 9........ 11

March 21, 2023 Case Laws Central Excise

Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to......
March 21, 2023 Case Laws VAT and Sales Tax

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected....
March 21, 2023 Case Laws Indian Laws

Recovery of debt - sick companies - Whether on approval of a scheme by the BIFR under the Sick Industrial Companies (Special Provisions) Act, 1985 (SICA), an unsecured......
March 20, 2023 Case Laws GST

Concurrent jurisdiction to investigate the same issue - In our considered view, if the subject issue is one and the same or if the subject is inter-related, it is always....
March 20, 2023 Case Laws Income Tax

Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -......
March 20, 2023 Case Laws Income Tax

Deduction u/s. 80IB - the export incentives such as Duty Draw Back and MEIS is an income assessable under the head ‘profits or gains from business or profession’ as per.....
March 20, 2023 Case Laws Income Tax

Disallowance u/s 40(a)(ia) r.w.s 194A - Non deduction of TDS - assessee had paid interest to minor and unregistered firms who were not members of the assessee. This is......
March 20, 2023 Case Laws Income Tax

Penalty u/s 270A - The alleged disallowance does not find place in clause (a) to (f) of sub-section (9) of Section 270A. Assessee while filing response to the show cause....
March 20, 2023 Case Laws Income Tax

Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on......
March 20, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - The assessee in its support had complied the requirements as raised by both the revenue authorities. Though the assessment order does not......
March 20, 2023 Case Laws Customs

Forfeiture of the whole amount of security deposit alongwith imposing penalty on the Appellant a Courier Agency - The Appellant was in constant touch and had kept the......
March 20, 2023 Case Laws Insolvency and Bankruptcy

Seeking leave for filing an appeal - locus standi - the Petitioner / Appellant, is not a Stakeholder in the Liquidation Process, and in any event, has no vested......
March 20, 2023 Case Laws Service Tax

Valuation - inclusion of TDS amount remitted by the appellant - the expenditure towards TDS are met by the assessee. So, when such TDS is not received from the......
March 20, 2023 Case Laws Service Tax

Cenvat Credit - Providing output service of renting of immovable property - credit of service tax paid on construction services - the inputs used for construction of......
March 20, 2023 Case Laws Central Excise

Exemption from duty / tax - No assessee can claim an exemption as a matter of right. No doubt, in this case an exemption had been granted in respect of duty liability in....
March 20, 2023 Case Laws Central Excise

Refund of differential duty paid post clearance of goods - Appellant’s claim is that such notifications enhancing duties came to the knowledge of the Oil Industry very......
March 20, 2023 Case Laws VAT and Sales Tax

Without Sufficient Cause - There is no ambiguity in holding that in the presence of the expression “without sufficient cause” in sub-section (5) of Section 7 of the OET.....
March 20, 2023 Case Laws VAT and Sales Tax

Audit assessment - exercising powers were invoked u/s 34(8A) of the GVAT Act despite the fact that no proceedings were pending - Since the basic condition ‘during the......
March 20, 2023 Case Laws Indian Laws

Scope of arbitration award - Once it was found that the advance amount was paid for hypothecation of equipment and thereafter when the Arbitral Tribunal awarded the......
March 20, 2023 Case Laws Indian Laws

Restriction on having current account with other banks if that customer already had credit facilities in the form of Cash Credit/Export Packing Credit (CC/EPC) in the......
March 18, 2023 Case Laws GST

Validity of order issued u/s 73(9) with DRC-07 - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We.....
March 18, 2023 Case Laws GST

Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - As is evident, PVC floor mats, for four wheel motor vehicles, does......
March 18, 2023 Case Laws GST

Rate of GST in case of sale/supply of coated tobacco broken leaves in gunny bag - the product is classifiable under CTH 2401 as ''unmanufactured raw tobacco leaves'. -......
March 18, 2023 Case Laws Income Tax

Assessment u/s 153A - Approval for assessment - the ITAT has correctly set out the legal position while holding that the requirement of prior approval of the superior......
March 18, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - existence of Agency PE/ Fixed Place PE - Indian-Singapore Tax Treaty - applying the legal principle to the facts emerging on.....
March 18, 2023 Case Laws Income Tax

Addition u/s 68 - accommodation entry - issue of shares for consideration other than 'cash' - "Adjustment by way of book entry" can only be in the case where there is......
March 18, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 r.w.s 115BE - Nothing stated in the pre-amended or post amended provisions of section 115BBE that where the assessee surrenders....
March 18, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - submission of assessee that he used to collect commission for sending the cash through his account to the relatives of various persons......
March 18, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - premium on issue of equity share - determination of FMV - The legal fiction has been created for definite purpose and its application need not....
March 18, 2023 Case Laws Income Tax

Exemption of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of......
March 18, 2023 Case Laws Income Tax

Addition u/s. 43B of the VAT payable - where the assessee had not charged VAT to its profit and loss account, then, despite the fact that the liability may still be......
March 18, 2023 Case Laws Income Tax

Exemption u/s. 11 - Belated filing of income tax return (ITR) and form 10B - once return of income has been filed within the time prescribed u/s 139(4) of the Act,......
March 18, 2023 Case Laws Income Tax

Revision u/s 263 - Accumulation of income u/s 11(2) - Deemed income accumulation - debatable issue - As categorically explained that deemed income charged u/s. 11(3) is.....
March 18, 2023 Case Laws Income Tax

Addition u/s 68 - Credit balance pertaining to sundry creditors - by disallowing only balance outstanding of these parties as at the end of the year, the Revenue has......
March 18, 2023 Case Laws Income Tax

Revision u/s 263 - income surrendered during the survey - Levy of tax u/s 115BBE a higher rate of tax - the impugned order at best can be said to attempting to make out.....
March 18, 2023 Case Laws Income Tax

Addition u/s 68 - cash deposits in the bank accounts during the demonetization period - As far as non-reliance on books of accounts and other documentation so submitted.....
March 18, 2023 Case Laws Customs

Refund - duty was paid under protest or not - When he had found that the appellant was directed by the original authority to take steps for assessing the goods under......
March 18, 2023 Case Laws Customs

Benefit of exemption of SAD - refund claims - the appellants have not challenged the order of assessment, as such, we have to hold that appellants are not eligible for......
March 18, 2023 Case Laws Customs

Classification of goods - import of two seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour - partial shipment / part......
March 18, 2023 Case Laws Insolvency and Bankruptcy

Disciplinary Action against the Resolution Professional (RP) - Incorporation of partnership firm by the name ‘IBBI Insolvency Practitioners LLP’ - issuance of SCN on the....
March 18, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - as the initiation of CIRP itself has been found to be tainted and faulty, and in addition, the subsequently constituted CoC is also found......
March 18, 2023 Case Laws Money Laundering

Confiscation of property (on death of the accused) - The order of confiscation cannot be set aside merely on the ground that the accused had died before the trial could.....
March 18, 2023 Case Laws Service Tax

SVLDRS - Benefit of the scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - there are no material on record which could substantiate that the petitioner made....
March 18, 2023 Case Laws Service Tax

Refund of service tax paid - amount paid under mistake of law - Period of limitation - The tenor of the jurisprudence on the subject indicates that the limitation......
March 18, 2023 Case Laws Central Excise

Refund of CENVAT credit post GST era - corresponding debit to the CENVAT credit account - impossibility compliance with the conditions of Notification No.27/2012 - The......
March 18, 2023 Case Laws Central Excise

Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under....
March 18, 2023 Case Laws VAT and Sales Tax

Estimation of exempted turnover and taxable turnover - SAIL was unable to produce materials to show to what extent the canteen sales included sale of tax-free goods and.....
March 18, 2023 Case Laws Indian Laws

Constitutional validity of the Andhra Pradesh Micro Finance Institutions (Regulation of Money Lending) Act, 2011 and Telangana Micro Finance Institutions (Regulation of.....
March 17, 2023 Case Laws GST

Seeking release of goods alongwith vehicle - having regard to the perishable nature of the subject goods involved in the present petition, in the peculiar / special......
March 17, 2023 Case Laws Income Tax

Gain on sale of shares - long-term capital gain or profits and gains of business - distinction between “investment” and “stock-in-trade” - the circulars can be referred.....

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

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

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,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

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F: PRE-DEPSOIT ISSUES

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