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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 401 to 450 of 505 Records

1 ....5 6 7 8910 11

March 6, 2023 Case Laws GST

Misuse of E-way Bill - said goods being transported by a different conveyance - There may be instances where, for illegal purpose, the goods are off loaded in the midway....
March 6, 2023 Case Laws GST

Levy of penalty upon the petitioner for transporting goods against an expired e-way bill - Transportation of goods with a proper e-way bill is one of the salient......
March 6, 2023 Case Laws Income Tax

Nature of income surrendered during the course of survey - Addition u/s 69 r/w section 115BBE or business income - Where the assessee has subsequently recorded the same.....
March 6, 2023 Case Laws Income Tax

Unexplained investment u/s 69 - CIT-A deleted addition admitting the additional evidences - ld CIT(A) did not deal with the exceptions of Rule 46A, therefore, ld CIT(A).....
March 6, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Choloromint Herbasol - Happydent White - Chatar Patar - the Revenue-respondent has not led any evidence or produced any material.....
March 6, 2023 Case Laws GST

Seeking grant of regular bail - cheating and fabrication of bills and documents - considering the gravity and the magnitude of the allegations involved in the present......
March 6, 2023 Case Laws GST

Application for rectification of mistake u/s 74- section 174(2) of the CGST Act, 2017 - the learned Commissioner, CGST, Siliguri Commissionerate is directed to take on......
March 6, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Rejection of objection - the reasons furnished suffers from error apparent nor can the counter be called in aid to improve the impugned order. - HC
March 6, 2023 Case Laws Income Tax

Credit of TDS - employer has not at revised his TDS return - The tax credit to the assessee cannot be denied merely on the grounds that the deductor has not filed its......
March 6, 2023 Case Laws Income Tax

Revision u/s 263 - disallowance u/s 36(1)(iii) - Since the issue under consideration during the assessment proceedings was only confined to the disallowance of interest.....
March 6, 2023 Case Laws Income Tax

Losses incurred by the assessee from F & O operations - Speculation loss or business loss - Loss incurred on account of derivatives would be deemed business loss under......
March 6, 2023 Case Laws Income Tax

Deduction u/s 80IA - there is no monetary restriction on the amount of investment required to set up eligible infrastructure facility the appellant assessee has carried.....
March 6, 2023 Case Laws Income Tax

Deduction u/s 80IA - Belated filing of ITR - the ld.CIT(A) has recorded a categorical finding that the assessee was prevented by sufficient cause in filing the return......
March 6, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing....
March 6, 2023 Case Laws Income Tax

TP Adjustment - International transactions with its AEs for providing software consultancy services - Selection of MAM - DRP without appreciating the above facts, has......
March 6, 2023 Case Laws Customs

Time Limitation to issue SCN to a Customs Broker - Whether the word ‘issue’ is required to be construed as ‘served’? - The learned Tribunal has erred in holding that the....
March 6, 2023 Case Laws Customs

Power to not to impose anti-dumping duty - the recommendation made by the designated authority - The reasons have to be recorded by the Central Government when it......
March 6, 2023 Case Laws Companies Law

Seeking directions to the Respondents to allow benefit of Companies Fresh Start Scheme (CFSS) in respect of overdue filings to the Petitioner who could not avail the......
March 6, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan pertaining to its dissolution - dissenting debenture holders - power to mould relief and approve the RP - we should extend the benefit......
March 6, 2023 Case Laws Insolvency and Bankruptcy

Preferential, undervalued and fraudulent transactions - Related party transactions - It is amply clear that the Option Agreements I & II are preferential and undervalued....
March 6, 2023 Case Laws Service Tax

Rejection of refund claim - excess payment of service tax not in dispute - Admittedly no revised return as provided for in terms of Rule 7B of the Service Tax Rules,......
March 6, 2023 Case Laws Service Tax

Refund - fresh issue of SCN after decision of CESTAT in favor of assessee and remand back - the show cause notice that was again issued by a different Assistant......
March 6, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - sale of Wheat Bran (Chokad) - If Entry 74 of Schedule ‘B’ had to be made applicable in order that the sale of ‘Chokad’ to NALCO......
March 6, 2023 Case Laws VAT and Sales Tax

Violation of principles of natural justice - denial of opportunity to cross-examine the third party whose papers constitutes the basis of assessment - The justification.....
March 6, 2023 Case Laws VAT and Sales Tax

Interpretation of statute - non-obstante clause - exemption granted on the basis of the turnover of a dealer - conditional exemption or not - The exemption under Entry......
March 6, 2023 Case Laws VAT and Sales Tax

Finalisation of assessment and creation of extra demand - extension of the period of limitation - In the present case, since the assessment year is 2008-09, the period......
March 6, 2023 Case Laws Indian Laws

Dishonor of Cheque - failure to complete part of the promise - legal and legitimate dues or not - where ingredients of an offence are lacking against an accused, it is......
March 4, 2023 Case Laws Income Tax

Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order......
March 4, 2023 Case Laws Income Tax

Exemption of payment of Income Tax u/s 10(26) - right of member of a Scheduled Tribe - scope of expression “residing in any area specified” - The petitioner is indeed......
March 4, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS on freight expense - non-residents ship owners/charters - the relation between the assessee and the agent was that of a......
March 4, 2023 Case Laws Income Tax

Addition on account of mismatch in the interest amount with form 26AS - The transaction shown in form 26AS cannot be taken as the gospel truth that it represents the......
March 4, 2023 Case Laws Income Tax

Contract receipts from HPCL - applicability of section 44BBB and Rule 10(i) - Even, assuming that section 44BBB applies, sub-section (2) of section 44BBB carves out an......
March 4, 2023 Case Laws Income Tax

Interest on term loan due from Joint Venture Companies - assessee claimed that the debt is already bad - the AO has noted that the assessee has not written off the loans....
March 4, 2023 Case Laws Income Tax

Assessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the person not searched which was found during the course of a search......
March 4, 2023 Case Laws Income Tax

Taxability of reimbursement of expenses as FTS - the recipients are receiving such services on a continuous basis from year to year, which shows that the recipients are.....
March 4, 2023 Case Laws Income Tax

Status of assessee as "AOP" instead of "partnership firm" - The assessee firm was comprised of four individual partners who were representing their respective firms -......
March 4, 2023 Case Laws Income Tax

Taxability of interest payable/paid by the Indian branch office to the head office and its other overseas branches - even though the submission of the Revenue that the......
March 4, 2023 Case Laws Income Tax

Addition u/s 41(1) - Unexplained sundry creditors and advance from customers - No addition can be made under section 41(1) of the Act merely on the basis of doubting the....
March 4, 2023 Case Laws Income Tax

TP Adjustment - Fair market value of share of ECL representing the ALP - the DCF Method could not be adopted in the facts and circumstances of the present case as the......
March 4, 2023 Case Laws Income Tax

Stay of demand - payment of 20% of the disputed demands - furnishes security of equal amount in respect thereof - The assessee shall provide a reasonable security for an....
March 4, 2023 Case Laws Customs

Seeking issuance of import licences in ‘Form X’ format as per Rule 88 of the Arms Rules, 2016 - The holding-up of these consignments on procedural grounds, especially......
March 4, 2023 Case Laws Customs

Exemption from levy of whole of Basic Customs Duty and Agriculture Infrastructure and Development Cess - Issuance of license is only procedural aspect and in any case,......
March 4, 2023 Case Laws Customs

Seeking waiver of the demurrage and detention charges - release the consignment - The respondent – Customs Authority has acted fairly by expressing that it is not going.....
March 4, 2023 Case Laws Customs

Export of Finished Leather or Unfinished Leather - The fact of buyer accepting the goods and making payment, ordering further quantities and terming only 13 cartons of......
March 4, 2023 Case Laws Customs

Exemption from customs duty - import of GoPro Digital cameras and their accessories - There are two notifications one of which impose a restriction in terms of capacity.....
March 4, 2023 Case Laws Companies Law

Circular Resolutions - not duly circulated to all the Directors - This Tribunal, keeping in mind of the divergent contentions, raised on either side and taking note of......
March 4, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - money lent to Corporate Debtor or not - Homebuyer or Lender? - it is unequivocal that the Appellant is a homebuyer and there is no such......
March 4, 2023 Case Laws Central Excise

Taxability - liable to central excise duty or taxable under the provisions of the service tax for providing works contract service - Revenue failed to establish that the....
March 3, 2023 Case Laws GST

Rejection of request of the petitioner for registration of the Sale Certificate - rejection for registration on the sole ground that property was provisionally attached.....
March 3, 2023 Case Laws GST

Seeking refund of reversal of the Input Tax Credit (ITC) reversed under threat, coercion and without the Will of the petitioner - Assuming that the directions contained.....

1 ....5 6 7 8910 11

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