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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 251 to 300 of 505 Records

1 ....2 3 4 567 8 9 10........ 11

March 17, 2023 Case Laws Income Tax HC

Validity of Assessment u/s 144B - Amalgamated company - once assessment order is passed against non-existing company, there would be no cure, even for filing of the......
March 17, 2023 Case Laws Income Tax AT

Revision u/s 263 - the defects noticed by the ld. PCIT in respect of computation of LTCG and advance payment received - No question has been asked on the above aspects......
March 17, 2023 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Reasons to believe - When the AO has not created any link between tangible material and the formation of reason to believe that income.....
March 17, 2023 Case Laws Income Tax AT

Royalty - Payment link charges / IPLC charges - there is no transfer of the right to use, either to the assessee or to CIS. The assessee has merely procured a service......
March 17, 2023 Case Laws FEMA HC

Foreign Direct Investment Policy - permit foreign investment by a foreign airline - PIL against approving M/s Air Asia Investment Ltd. (a Malaysian Company) to......
March 17, 2023 Case Laws Income Tax AT

TP Adjustment - Recover of salary expenses - benefit to the assessee with the deputation of technical expert - DRP has mentioned that the deputation of the technical......
March 17, 2023 Case Laws Customs HC

Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods.......
March 17, 2023 Case Laws Customs AT

Provisional release of the goods for the purpose of re-export only - dyed polyester with modified twill - The adjudicating authority is directed to consider the request.....
March 17, 2023 Case Laws Service Tax HC

Maintainability of petition - alternative and efficacious remedy of appeal - Levy of Service Tax - amount paid by the Petitioner to the State of Maharashtra for......
March 17, 2023 Case Laws Service Tax AT

Extended period of limitation - Non-payment of service tax - translation services received by the appellant from the various individuals - when the tax is paid under......
March 17, 2023 Case Laws Service Tax AT

Levy of service tax - business auxiliary service - appellant engages professional/doctors/ consultants on contractual basis - the arrangement was for joint benefit of......
March 17, 2023 Case Laws Central Excise AT

Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review......
March 17, 2023 Case Laws VAT and Sales Tax SC

Lifting of attachment on properties - right to service of assessment orders - As a regular dealer, it had filed returns not only for AY 2005-06 to 2008-09 but also later....
March 17, 2023 Case Laws VAT and Sales Tax HC

Validity of order of tribunal in Review Appeal - Denial of benefit which was allowed earlier - Power to Review - Therefore, this Court holds that the Review by the......
March 17, 2023 Case Laws Indian Laws SC

Dishonor of Cheque - CIRP - dissolution of company as per resolution plan - where the proceedings under Section 138 of the NI Act had already commenced with the......
March 17, 2023 Case Laws Indian Laws HC

Dishonor of Cheque - insufficient funds - compounding of offences - Since in the instant case, the petitioner-accused after being convicted under Section 138 of the Act,....
March 16, 2023 Case Laws GST SC

Territorial jurisdiction of the High Court to entertain and try the writ petition - Levy of GST on purchase and sale of lottery tickets - The High Court ought not to......
March 16, 2023 Case Laws GST HC

Application for pre-arrest bail - Fraudulent availment of ITC - The applicant is not cooperating even for the purpose of recording his statement pursuant to the issuance....
March 16, 2023 Case Laws GST HC

Cancellation of GST registration of petitioner - there is no reason why the petitioner’s cancellation was effected with retrospective effect. It is also clear that the......
March 16, 2023 Case Laws GST HC

Power of respondent to attach the bank account of petitioner - The action of attachment of bank accounts is a draconian measure and must be resorted to as a measure of last resort. - HC
March 16, 2023 Case Laws Income Tax HC

Computation of income - business of carrying out life insurance viz-a-viz investment amortization - Ms Jha’s submission that in the computation of profits and gains of......
March 16, 2023 Case Laws Income Tax AT

Addition based on statement recorded during the course of survey - in the light of the CBDT Circular/Instruction and the various other decisions relied on by assessee to....
March 16, 2023 Case Laws Income Tax AT

Income from other sources u/s. 56(2)(x) - difference of stamp duty value and the actual consideration - tolerance band limit from 5% to 10% under section 56(2)(x) to be.....
March 16, 2023 Case Laws Income Tax AT

Denial of Foreign Tax Credit (FTC) - (i) Rule 128(9) of the Rules does not provide for disallowance of FTC in case of delay in filing Form No. 67; (ii) filing for Form......
March 16, 2023 Case Laws Income Tax AT

TDS u/s 194A - IPO - other borrowing cost and financial charges - Inasmuch as the liability is not depending upon the debt or CCDs, but contingent upon the happening of.....
March 16, 2023 Case Laws Income Tax AT

Disallowance of interest on customs duty - As customs duty is allowable only on payment basis under section 43B, interest levied on arrears or late payment of customs......
March 16, 2023 Case Laws Customs HC

Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of......
March 16, 2023 Case Laws Insolvency and Bankruptcy HC

CIRP - Seeking Formulation and implementation of a scheme that conclusively addresses the grievances of other home buyers who may not have the capacity to approach......
March 16, 2023 Case Laws Insolvency and Bankruptcy AT

Legality of approved Resolution Plan - ineligibility of the erstwhile promoters - the whole case of the Appellant to dislodge the claim of the SRA revolves around the......
March 16, 2023 Case Laws Insolvency and Bankruptcy AT

Mainability of applicable u/s 65 while the application for initiation of CIRP is pending before NCLT - in case where application is filed under Section 65 of the Code,......
March 16, 2023 Case Laws Service Tax AT

Extended period of limitation - Classification of services - there being confusion in the mind of Department itself and position having become clear through case laws in....
March 16, 2023 Case Laws Central Excise AT

CENVAT Credit - forged documents - the Revenue has failed to discharge the onus as regards the source of receipt of raw materials from any other alternative source......
March 16, 2023 Case Laws Central Excise AT

CENVAT Credit - It is clear that Fuel and Oils are by-product that are inevitably required to be removed from the ship in the course of commencing the activity of......
March 15, 2023 Case Laws GST AAR

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as......
March 15, 2023 Case Laws Income Tax AT

Addition u/s 41(1) - outstanding balances of sundry creditors and other liabilities - Unconfirmed bill, advance from customers and sundry creditors which are static......
March 15, 2023 Case Laws Income Tax AT

Revision u/s 263 by CIT - assessee while arriving at the balances of capital of the partners in the assessee firm, incorrectly took the share of loss in the aforesaid......
March 15, 2023 Case Laws Income Tax AT

Rectification of mistake u/s 154 - non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB - the non- inclusion of surrendered......
March 15, 2023 Case Laws Income Tax AT

Unaccounted/unexplained payments u/s 69C - unexplained expenditure - Revenue authorities have not enquired with the vendors or brought any statement on record of the......
March 15, 2023 Case Laws Income Tax AT

TP Adjustment - ESOP considered as operating cost by the Ld.AO/TPO - TPO failed to consider the basic fact that, purchase cost of the shares of foreign AE is charged......
March 15, 2023 Case Laws Income Tax AT

TDS u/s 195 - non deduction of tax at source - Residential status of payee unknown - Bonafide belief that the payee is resident of India (who is non-resident) - This......
March 15, 2023 Case Laws Customs HC

Exemption from customs duties - allegation that aircraft used for private purposes and not for providing non-scheduled (passenger) services - notwithstanding that the......
March 15, 2023 Case Laws Customs AT

Classification of imported goods - I Stat Blood Gas Investigation Cartridges - I Stat Wireless Analysers with printer kit - I Stat Alinity Instruments with accessories -....
March 15, 2023 Case Laws Companies Law AT

Provisional attachment of property - Power of the NCLT to protect the assets of corporate debtor - Action under the Prohibition of Benami Property Transactions Act, 1988....
March 15, 2023 Case Laws Money Laundering HC

Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of......
March 15, 2023 Case Laws Service Tax HC

Levy of service tax - Fee collected by the SEBI for various activities - extended period of limitation - the finding of fact arrived at by the CESTAT to the effect that.....
March 15, 2023 Case Laws Service Tax HC

Invocation of extended period of limitation - Valuation of services - Short Term Accommodation Services - certain charges collected from the customers towards in-room......
March 15, 2023 Case Laws Service Tax AT

CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the......
March 15, 2023 Case Laws Central Excise AT

Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a difference conclusion. While doing so he is......
March 14, 2023 Case Laws Service Tax HC

Remand of the matter - the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending.....
March 14, 2023 Case Laws GST HC

Condonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - The respondent authority ought to have passed a speaking order by......

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