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Highlights / Annotations / Catch Notes For March

Home Highlights March

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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......
March 25, 2023 Case Laws GST

Classification of supply - Supply or not - transaction of transfer/ sale of one of the independent running business divisions of the Applicant, as a whole - an......
March 25, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - extension of period of limitation u/s 147 - In this case, failure on the part of the assessee to fully and truly disclose all material.....
March 25, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - the AO despite having recorded that though the assessee trust’s activity fall under the ambit of “general public utility”, they are of......
March 25, 2023 Case Laws Income Tax

TDS u/s 195 - the assessee had also furnished declaration regarding “No Permanent Establishment in India” of Oilstone UAE to the assessing Officer during the course of......
March 25, 2023 Case Laws Income Tax

Deduction u/s 80IB - Claim denied as assessee did not have 10 workers during the year - The attendance register of the appellant, that on that particular day the number.....
March 25, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Liaison Office (LO) as a Service PE or Dependent Agency Permanent Establishment (DAPE) - LO did not carry any activity,......
March 25, 2023 Case Laws Income Tax

Difference in gross receipts as per Form no. 26AS and books of accounts of the assessee - The assessee is following the method of accounting as per which it was......
March 25, 2023 Case Laws Income Tax

Setoff of unabsorbed depreciation and carry forward depreciation - Condition as prescribed u/s 72A(6) - Merger of partnership firm into Company - percentage of holding......
March 25, 2023 Case Laws Customs

Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also......
March 25, 2023 Case Laws Customs

Judicial discipline - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow......
March 25, 2023 Case Laws Customs

Valuation - barge - rejection of declared value - The adjudicating authority is also obliged to explain the different positions adopted for valuation of the same vessel.....
March 25, 2023 Case Laws Customs

Valuation of imported goods - the word “doubt” used in the rule has to be based on cogent reasons and evidences - Clearly, for rejection of the transaction value under......
March 25, 2023 Case Laws SEBI

Stock broker which requires multiple registrations to operate on more than one stock exchange(s) or a single registration will suffice for all the stock exchanges -......
March 25, 2023 Case Laws Central Excise

SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common......
March 25, 2023 Case Laws Central Excise

Levy of penalty u/r 26(1) for abatement - it is clear that all the appellants were indulged in abating the manufacturer for fraudulent availment of Cenvat credit......
March 25, 2023 Case Laws Central Excise

Invocation of Extended Period of Limitation - In this case, not only one but several rounds of audit were conducted. Show Cause Notice was issued for the previous period....
March 25, 2023 Case Laws VAT and Sales Tax

Right of Auction Purchaser of property - Recovery of Outstanding dues of Bank and tax dues under the VAT / sales tax act - Priority of claims - Attachment order - The......
March 24, 2023 Case Laws GST

Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In this case, the investigation is already complete. The complaint has already been filed in the......
March 24, 2023 Case Laws GST

Rejection of refund claim - opportunity of hearing not provided - As per Rule 92 (3) of CGST Rules, 2017, the provision is very clear that any application for refund......
March 24, 2023 Case Laws Income Tax

TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no......
March 24, 2023 Case Laws Income Tax

Block Assessment - prosecution Proceedings- Offence Committed u/ s 276C(1) and 277 r.w.s 278B - having decided the preliminary issue as regards there being no power......
March 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Period of limitation - The audit party is entitled to point out a factual error or omission in the assessment. reopening of the......

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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