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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 351 to 400 of 505 Records

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March 11, 2023 Case Laws Service Tax

Refund of unutilised CENVAT Credit - exporter of services - It is evident that ST-3 return has not been mentioned as the document relevant for the purpose of considering....
March 11, 2023 Case Laws Service Tax

Levy of penalties u/s 77 and 78 of the Finance Act, 1994 - An assessee who has suppressed figures in their account or issued parallel invoices so as to evade the payment....
March 11, 2023 Case Laws Service Tax

Maintainability of appeal - non-compliance with the requirement of pre-deposit under service tax - Applicability of section 35F of the Central Excise Act - The appellant....
March 11, 2023 Case Laws Central Excise

Clandestine removal - Corroborative evidences - stock recorded as per Income Tax Investigation - merely on the basis of income tax investigation the case of clandestine.....
March 11, 2023 Case Laws Central Excise

Valuation - collection of charges from customers in the name of consumable charges through debit notes - in the show cause notice the department failed to even corelate.....
March 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - “drawer" of the cheque - signatory of the cheque, authorized by the "Company" Thus, the signatory of the cheque, authorized by the "Company", is......
March 10, 2023 Case Laws GST

Validity of demand notice with assessment order - The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation....
March 10, 2023 Case Laws GST

Scope of advance ruling issued in another case - right in rem or right in personam - The appellant has conveniently overlooked the basic nature of the ruling given by......
March 10, 2023 Case Laws GST

Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and....
March 10, 2023 Case Laws Income Tax

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have......
March 10, 2023 Case Laws Income Tax

Validity of demand notice while issuing draft Assessment order u/s 144C - Curable defect u/s 292B - It is settled that demand notice stems out of an order of assessment.....
March 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also....
March 10, 2023 Case Laws Income Tax

Validity of reopening of assessment - In the impugned order, the Assessing Officer (AO) seems to have completely gone off the rails i.e., in a completely different......
March 10, 2023 Case Laws Income Tax

Assessment of trust - purchase of luxury car i.e. Audi Car - purchase of for the benefit of trustess only or not for charitable use? - Merely because the vehicle happens....
March 10, 2023 Case Laws Income Tax

Exemption u/s 11 - application u/s 12A for grant of registration was rejected - the appellant Trust has been an ongoing entity, actually carrying its activities,......
March 10, 2023 Case Laws Income Tax

TP adjustment in respect of management fee - When the TPO alleges that the assessee has not received any of the above services, it would indicate that the very......
March 10, 2023 Case Laws Income Tax

Bad Debts - once the deduction made by the clients account is debited and the assessee’s accounts are credited, the conditions laid down by section 36(1)(vii) read with.....
March 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - Reason to believe - It cannot be said that there was no basis that the AO to frame “reason to believe” and in such......
March 10, 2023 Case Laws Income Tax

TP Adjustment Transaction of slump sale between the subsidiaries of Foreign Holding Company - To be considered as an international transaction or not - The meaning of......
March 10, 2023 Case Laws Indian Laws

Compulsorily Retirement of Members of Income Tax Appellate Tribunal (ITAT) - Various unproven allegation of different kinds - An allegation made by the appellant’s......
March 10, 2023 Case Laws Indian Laws

Debarment/Blacklisting form participation in Production Linked Incentive Scheme (PLI Scheme) - The MHI, however, by virtue of its decision to debar/blacklist JBM......
March 9, 2023 Case Laws Customs

Levy of penalty u/s 114 - attempt to export of red sanders whose export is prohibited unless one has a licence - There was a gross negligence on the part of the......
March 9, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The fact that the respondents have not found that any amount is due from the petitioner, is evident from the......
March 9, 2023 Case Laws Income Tax

Penalty imposed u/s 271C - Bar of limitation for imposing penalties - Period for commencement of limitation prescribed in terms of the second limb of clause (c) of......
March 9, 2023 Case Laws Income Tax

Faceless inquiry or Valuation - having replied with necessary documents has participated in the enquiry under the faceless interface and hence, it cannot now turn back......
March 9, 2023 Case Laws Income Tax

Addition on account of provision for Solid Waste Dispsal Expenses - contingent liability or accrued liability - The accounting method followed by the assessee was in......
March 9, 2023 Case Laws Income Tax

Applicability of provision u/s 172 for shipping business of non-resident - benefit as per DTAA between India & UAE - Merely Partner’s/Director’s nationality will not......
March 9, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - remuneration to the partners - limit prescribed as per the Partnership Deed - Limit prescribed u/s 40(b) - in view of the supplementary......
March 9, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - It is thus clear that the claim of the assessee for rental income from commercial complex and tower shown as business income instead of house......
March 9, 2023 Case Laws Income Tax

Addition u/s 68 - Loans unexplained - the tax authorities are not justified in placing reliance on the statement given by the director in a third party proceeding......
March 9, 2023 Case Laws Income Tax

Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in question is not for the process but was for the results of testing.....
March 9, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - PCIT has not applied his mind to arrive at a consideration which is erroneous in so far as prejudicial to the interest of the revenue, for......
March 9, 2023 Case Laws Income Tax

Cash deposited by the assessee jointly with his father - So far as regards the AO's observation that NRIs cannot purchase agricultural land in India without RBI......
March 9, 2023 Case Laws Income Tax

Assessment u/s 144C - Non passing of draft assessment order - a final assessment order without passing of the draft assessment order, being not in accordance with law,......
March 9, 2023 Case Laws Income Tax

Penalty u/s 271AAB(1) - disallowance u/s 14A - search and seizure - the disallowance of expenditure u/s 14A doesn’t represent any income of the specified previous year......
March 9, 2023 Case Laws Service Tax

Framing of an assessment during pendency of CIRP - Pendency of CIRP confers no impediment in framing the assessment. But no recovery proceedings can be initiated for......
March 9, 2023 Case Laws Service Tax

Classification of services - Leased Circuit Service - it is not enough that the service provider provides lease services but it should also be a ‘Telegraph Authority’ as....
March 7, 2023 Case Laws GST

Withholding of Refund claim - department to go in appeal against the order in favor of assessee - Clearly, it is not open for the respondents to ignore the orders passed....
March 7, 2023 Case Laws GST

Refund of GST - Rejection primarily on the ground that the refund claim is beyond the period of two years - The Assistant Commissioner directed to consider the case of......
March 7, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - PE in India - taxability of receipts from the offshore supply of escalators and elevators- India-China DTAA - the income......
March 7, 2023 Case Laws Income Tax

Incorrect set off of brought forward business loss and unabsorbed depreciation - The working of the Ld. AO contains the mistakes as they are not in consonance with the......
March 7, 2023 Case Laws Income Tax

Unexplained money u/s. 69A and levied tax u/s. 115BBE - the assessee has filed cash book explaining date wise receipts from various parties and deposited into bank......
March 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Audit objection - change of opinion - Reason to believe - if the audit objection on factual issue and, where, the audit party has......
March 7, 2023 Case Laws Income Tax

Deduction u/s 10(10AA) - leave encashment on retirement - Since as per the documents, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Institution,......
March 7, 2023 Case Laws Income Tax

Nature of surrendered income - business income or otherwise - It is for the Revenue to prove that there were some other sources noticed. We cannot expect the assessee to....
March 7, 2023 Case Laws Customs

Benefit of Exemption - aircraft - Actual user Conditions - To be used for providing non-scheduled (passenger) service (aircraft used for private purposes) -......
March 7, 2023 Case Laws Customs

Refund of customs duty - it is clear that the refund claim is not filed within the time prescribed for the same. Commissioner (Appeals) is therefore held to have rightly....
March 7, 2023 Case Laws Money Laundering

Money Laundering - issuance of production warrant - In the instant case, it is found from the pleadings and the relief sought for by the petitioner that the petitioner......
March 7, 2023 Case Laws Central Excise

Levy of penalty u/s 26 of CER - supply of invoices without supply of capital goods - The investigation was conducted five years after the goods were supplied. Once the......
March 7, 2023 Case Laws VAT and Sales Tax

Detention of goods - Under valuation - It is well settled proposition of law that undervaluation of seized goods in transit cannot be a ground to confiscate the goods......

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