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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 301 to 350 of 505 Records

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March 14, 2023 Case Laws GST

Cancellation of GST registration of petitioner - In cancellation of such GST registration for the reasons mentioned under the Section, it cannot be said that any third......
March 14, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - the notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for....
March 14, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure......
March 14, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Benefit of the Mauritius Double Taxation Avoidance Agreement (DTAA) - For the Authority to hold that if Petitioner was not......
March 14, 2023 Case Laws Income Tax

Claim of exemption u/s. 10(22) and section 10(23C)(vi) - The respondents have not substantiated their bald statement that ASB/the petitioners have not invested the......
March 14, 2023 Case Laws Income Tax

Faceless assessment u/s 144B(1)(xvi)(a) - draft order was not prepared - However, an income or loss determination proposal was prepared. - the best way forward would be.....
March 14, 2023 Case Laws Income Tax

MAT - computation of book profits - the claim of the assessee being lower of unabsorbed depreciation and business loss deserves to be set off against the current year......
March 14, 2023 Case Laws Income Tax

Disallowance of claim of brought forward business loss - the AO was under legal obligation to comply with the direction of higher authority. We therefore, considering......
March 14, 2023 Case Laws Income Tax

Revision u/s 263 - PCIT observed that AO had failed to examine and verify the issues related to share premium received and interest earned, which issues had remained......
March 14, 2023 Case Laws Income Tax

Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and......
March 14, 2023 Case Laws Income Tax

Revision u/s 263 by the ld. PCIT - Neither the AO had enquired into the sources of cash deposits nor the appellant had offered any explanation in support of the sources.....
March 14, 2023 Case Laws Income Tax

Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in accordance with provisions of law. Further, the AO is also.....
March 14, 2023 Case Laws Income Tax

Unexplained investment - addition made on the basis of surrender/admission made by the assessee - statement recorded during survey can safely be stated to be retracted......
March 14, 2023 Case Laws Customs

Levy of penalty on CHA u/s 114 (iii) and Section 114AA respectively of the Customs Act, 1962 - allegation of abatement - fraudulent export to claim duty drawback - The......
March 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Admittedly, Distributorship Agreement between the parties is not disputed and the Appellant has claims against the Corporate Debtor. Appellant is......
March 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - In the present factual matrix, the defence raised by the Corporate Debtor cannot be held to be moonshine,......
March 14, 2023 Case Laws Service Tax

Levy of Service Tax - banking and other financial services - Seed Capital Assistance Scheme - Though the term used in ‘service charge’ but the underlying nature of the......
March 14, 2023 Case Laws Central Excise

Valuation of export goods - method of valuation - toothbrushes supplied in bulk - to be further supplied under promotional scheme/ offer - as per standards of weights......
March 14, 2023 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - Genuineness - Onus to prove - Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging.....
March 13, 2023 Case Laws GST

Storage of goods at unreported location after expiry of e-way bill - The petitioner was certainly at fault in not recording the additional godown at the time of......
March 13, 2023 Case Laws GST

Levy of penalty - failure to produce a valid e-way bill - The authority merely performs the statutory obligation - Here, it does not appear that the authority acted in......
March 13, 2023 Case Laws Income Tax

Revision u/s 263 - As per CIT AO has not called for any details to ascertain the amount and nature of total remittances received by the assessee during the year -......
March 13, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Bogus purchases - CIT had clear cut information that the creditors relating to these purchases were bogus. He had given sufficient......
March 13, 2023 Case Laws Income Tax

Non-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which was not treated to be valid by the AO and was non-est in law. Since....
March 13, 2023 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any....
March 13, 2023 Case Laws Income Tax

Penalty proceedings u/s.270A - unaccounted rental income - it is a case of misreporting of income as per provisions of Sec.270A(9) of the Act, and the AO has rightly......
March 13, 2023 Case Laws Income Tax

TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to.....
March 13, 2023 Case Laws Income Tax

Levy of penalty u/s 271B - failure to get accounts audited as per the provisions of section 44AB - From the perusal of the profit and loss account we further find that......
March 13, 2023 Case Laws Income Tax

TP adjustment - onsite development and project coordination fee’ - Associated enterprise can be considered as a tested party, in the present case. Accordingly, we direct....
March 13, 2023 Case Laws Customs

Redemption fine in lieu of confiscation of goods - Mis-classification of imported goods - the party had made a request for mutilation of the imported consignment to......
March 13, 2023 Case Laws Service Tax

Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the......
March 13, 2023 Case Laws Central Excise

Demand of Interest - Commissioner (Appeals) has erroneously set aside the demand from 30.12.1983 to 31.03.1997 on the basis of OIO 9/97. - There is no ground raised in......
March 13, 2023 Case Laws Central Excise

Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the......
March 13, 2023 Case Laws VAT and Sales Tax

Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and 2010-11 were based on the penalty orders for the......
March 13, 2023 Case Laws VAT and Sales Tax

Valuation - place of removal - charges incurred for loading, unloading, stacking, and transportation formed part of the taxable turnover or not - The clauses in......
March 11, 2023 Case Laws GST

Blocking of ITC - In the present case, the respondents had no material to form any opinion that the ITC had been availed wrongly on account of any fraud or any......
March 11, 2023 Case Laws GST

Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act - If the......
March 11, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - large sums of cash debit/credits - The Petitioner is carrying on a retail business of electronic appliances.......
March 11, 2023 Case Laws Income Tax

Reopening of assessment u/s 148 - ‘review’ and ‘change of opinion’ - The respondent has failed to show why the presumption should not be applied in the present case. It.....
March 11, 2023 Case Laws Income Tax

Capital Gain - Addition made by enhancing the sale consideration of the property sold - value u/s 50C - neither the AO nor the Ld. CIT(A) have brought on record any......
March 11, 2023 Case Laws Income Tax

Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been......
March 11, 2023 Case Laws Income Tax

Revision u/s 263 - the PCIT-1 has attempted to made a case for reexamination of facts and evidences already examined by the AO while passing the order u/s 143/147 of the....
March 11, 2023 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities....
March 11, 2023 Case Laws Income Tax

TP Adjustment - related parties / associated enterprise or not - Re-computation of arm's length price of shares sold by the assessee - Admittedly, in the instant case......
March 11, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Computation of taxability under section 115JB is affected by excess depreciation claim. Therefore, to the extent of Computation of Taxability......
March 11, 2023 Case Laws Income Tax

Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly made subject to the provisions of the Act which......
March 11, 2023 Case Laws Income Tax

TP adjustment - there is no provision made in the statute empowering the Id. TPO for determining the ALP of a particular international transaction at Nil without......
March 11, 2023 Case Laws Customs

100% EOU - withdrawal of permission granted for allowing job work in DTA - at the time the show cause notice was issued, the allegation was merely based on suspicion.......
March 11, 2023 Case Laws Insolvency and Bankruptcy

Constitutional validity of section 7 of IBC - the contention that Section 7 is a draconian provision loaded against the corporate debtor, cannot be countenanced.......
March 11, 2023 Case Laws Insolvency and Bankruptcy

Direction to Resolution Professional (RP) to exclude 205 Flats from the pool of the Assets of the Corporate Debtor - lifting of Corporate Veil - Once the Resolution Plan....

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