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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 51 to 100 of 505 Records

123 4 5 6........ 11

March 29, 2023 Case Laws Income Tax

Income taxable in India - Taxability of interest paid by the Indian branch office to the other overseas branches of the assessee - the fiction of hypothetical......
March 29, 2023 Case Laws Income Tax

Addition of cash deposit u/s 68 and invoking of section 115BBE - When the assessee suffering with serious diseases requiring emergency treatment at any time in super......
March 29, 2023 Case Laws Income Tax

Computer Gift Expenses and other gift expenses - expenditure prohibited by MCI Guidelines - Once, the basis on which the addition made is not substantiated by the ld. AO....
March 29, 2023 Case Laws Income Tax

Denying deduction u/s 54 - Purchase of new house property within one year - Admittedly, in this case what the department is harping upon is merely the agreement dated......
March 29, 2023 Case Laws Income Tax

Income earned by the sale of the property - taxability lies in the hands of assessee AOP or the members of the assessee AOP - - it was the members of the assessee AOP......
March 29, 2023 Case Laws Customs

Validity of review order - Period of limitation - It cannot be understood what prevented the Department from submitting before the Commissioner (Appeals) that the......
March 29, 2023 Case Laws Customs

Valuation of imported goods - inclusion of fee paid for transfer of technical knowhow - the view of the Commissioner (Appeals) that technical knowhow fee of EURO 40,000.....
March 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors or Operational creditors - Upon execution of agreement of COR, the Appellant as a Financier discounted the invoice and deposited....
March 29, 2023 Case Laws Indian Laws

NPA - classifying their accounts as fraudulent - The principles of natural justice demand that the borrowers must be served a notice, given an opportunity to explain the....
March 28, 2023 Case Laws GST

Confiscation of goods alongwith the conveyance - levy of penalty - It amounted to breach of principles of natural justice resulting into denial of reasonable opportunity....
March 28, 2023 Case Laws Income Tax

Block assessment u/s 158BC/158BE - Period of limitation - If the submission on behalf of the respective assessees that the date of the last authorization is to be......
March 28, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order u/s 148A - all such notices when they would relate to Assessment Year 2013-14 or Assessment Year 2014-15 would be......
March 28, 2023 Case Laws Income Tax

Addition u/s 68 r.w.s. 115BBE - AO is required to act fairly as reasonable person and not arbitrarily capriciously. The assessment should have been made based on the......
March 28, 2023 Case Laws Income Tax

TDS u/s 192 - payment of remuneration - No deduction at source is contemplated u/s 192 in cases where a payment towards salary has accrued but is not made - AO was not......
March 28, 2023 Case Laws Income Tax

Erroneous order of CIT(A) - we find that the impugned order has been passed by the CIT(A) mechanically without application of mind which has forced the assessee to file.....
March 28, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no......
March 28, 2023 Case Laws Income Tax

Revision u/s 263 - AO has discharged his dual role as an investigator as well as adjudicator. As noted he has examined the relevant facts of unsold flats as well as......
March 28, 2023 Case Laws Customs

Eligibility for SAD exemption - It is admitted by the importer that no permission obtained under FCO, since the product 'rock phosphate' imported does not require such......
March 28, 2023 Case Laws Customs

Smuggling - burden to prove - When any statement is recorded under Section 108, it has been clarified by the High Court that when a person who has earlier given the......
March 28, 2023 Case Laws Customs

Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The......
March 28, 2023 Case Laws Customs

Revocation of Customs broker licence - dismissal of request for cross-examination - regulation 22(7) and 20(1) of Customs House Agents Licensing Regulations (CHALR),......
March 28, 2023 Case Laws Service Tax

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India......
March 28, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - It is a case of double payment of duty on same inputs. The payment of duty twice is not disputed, thus, it would be unfair and against the......
March 27, 2023 Case Laws GST

Cancellation of registration due to shifting of unit from one state to another - Seeking restoration of Goods and Service Tax (GST) registration, which was canceled......
March 27, 2023 Case Laws GST

Eligibility and conditions for taking Input Tax Credit (ITC) - Section 16(2)(c) of CGST Act - no tax had been remitted by the suppliers, since GSTR 3B had not filed by......
March 27, 2023 Case Laws GST

Taxability of amount received - Co-operative Housing Society - receipt of a gratuitous payment from an outgoing member for the time he has resided in the society - no......
March 27, 2023 Case Laws Income Tax

Withholding of refund - AO is also required to give detailed and compelling reasons as to how the release of the refund will adversely affect the interest of the Revenue....
March 27, 2023 Case Laws Income Tax

Validity of assessment order u/s 143(3) r.w.s.144B - First 21 pages of the assessment order is a verbatim extract of the show cause notice. In page nos.22 and 23 in two.....
March 27, 2023 Case Laws Income Tax

Exemption u/s 11 - While none may successfully contend or invoke res judicata in taxation matters, at the same time, in absence of any difference of fundamental fact or.....
March 27, 2023 Case Laws Income Tax

Disallowance on account of interest payment on TDS deposited to the Income Tax Department - interest paid on late payment of TDS is compensatory in nature and is an......
March 27, 2023 Case Laws Income Tax

Denial of benefit of carry forward & setting off of loss and exemption u/s 11 r.w.s. 12 - Belated filing of ITR - In the impugned case on hand, the total receipts......
March 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition on account of unsecured loan from 3 parties - AO has reopened the assessment based upon wrong facts, wrong appreciation of......
March 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition of other receipts u/s. 68 r.w.s. 115 BBE - allegation made by the revenue is general in nature and the addition of the whole......
March 27, 2023 Case Laws Income Tax

TDS u/s 194A - assessee in default - failure to upload Form 15G/15H of the depositors in roper format - Considering the fact that the assessee has not deducted tax at......
March 27, 2023 Case Laws Income Tax

Exemption u/s 54F - artificial transfer of one house by way of gift deed - colourable device to claim exemption - The assessee artificially created a gift deed of the......
March 27, 2023 Case Laws Income Tax

Correct head of income - transfer of property as stock in trade - Valuation - Application of provisions of section 50C - the AO and CIT(A) erred in applying provisions......
March 27, 2023 Case Laws Income Tax

Income from other sources u/s. 56(1) - gift of shares received by the assessee - The gift received by the assessee in present case is in the capital field and can be......
March 27, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - receipts towards IT support services - the payment received for IT support services cannot be treated either as fee for......
March 27, 2023 Case Laws Customs

Seeking provisional release of the goods - import of consignments of fresh Kiwi Fruits from UAE - In the facts and circumstances of the case, when the petitioner has......
March 27, 2023 Case Laws Customs

Refund - principles of unjust enrichment - CA certificate - there is no requirement in law that a certificate must be issued only by the statutory auditors. So long as......
March 27, 2023 Case Laws Customs

Classification of imported goods - import of Manual Breast Pump - the product has nothing to do with any medical or surgical procedures nor is it used by any medical......
March 27, 2023 Case Laws Customs

Seeking restoration of appeal - application for restoration of appeal has been filed after more than six years - Any decision regarding action under the Customs Act......
March 27, 2023 Case Laws Central Excise

Recovery of erroneous refund - Once the order in original sanctioning the refund came to be set aside in a proceeding under Section 35E of the Act and the proceedings......
March 27, 2023 Case Laws Central Excise

Levy of personal penalty under Rule 15(1) of Cenvat Credit Rules, 2004 - wrong availment of CENVAT Credit by the company - appellant submits that appellant is a......
March 27, 2023 Case Laws Central Excise

Refund - Period of limitation - Considering the beneficial object of establishing the SEZ tax free, without any burden of duties, the procedural lapse, if any, cannot be....
March 27, 2023 Case Laws Central Excise

Invocation of extended period of limitation - In the present case, there are no new materials / evidence unearthed by the department which has formed the basis for......
March 27, 2023 Case Laws Central Excise

Valuation - inclusion of subsidy - Under the promotion policy involved in these appeals, the subsidy does not reduce the sales tax that is required to be paid by the......
March 25, 2023 Case Laws GST

Rejection of refund for input tax credit (ITC) - export of services - There is no dispute that the recipient of Services – that is EY Entities – are located outside......
March 25, 2023 Case Laws GST

Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable......
March 25, 2023 Case Laws GST

Exemption from GST - supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum - The fact that such a......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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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...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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