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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1301 to 1350 of 6863 Records

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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......
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......

1 ....23 24 25 262728 29 30 31........ 138

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H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

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

A: How to register a Company in India: A Step-by-Step Guide for 2024

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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