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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 1 to 50 of 481 Records

12 3 4 5........ 10

April 29, 2023 Case Laws Income Tax

Stay of recovery of demand - application of 'Trinity' principles - first respondent is directed to pass fresh orders in the stay applications filed, keeping in mind the.....
April 29, 2023 Case Laws Income Tax

TDS u/s 194C - payments made to driver-partners under the Uber App - the assessee cannot be treated as a “person responsible for paying” for the purpose of section 194C.....
April 29, 2023 Case Laws Income Tax

Charging interest u/s 234A, 234B and 234C - late filing of return of income - CIT(A) was not right in levying interest under Section 234A of the Act when the return was.....
April 29, 2023 Case Laws Income Tax

Unexplained investment u/s. 69B and levy of tax u/s 115BBE - income towards difference in stock - excess stock found during the course of survey - AO directed to assess.....
April 29, 2023 Case Laws Income Tax

Chargeability of tax u/s 115BBE - Nature of income declared in survey proceedings u/s. 133A? - Undisclosed income u/s 69A and 69C or Business Income - when the......
April 29, 2023 Case Laws Income Tax

TDS u/s 195 - non-deduction of TDS u/s 40(a) (i) - assessee company is a subsidiary company of its parent company in Japan - the appellant is not the PE of Mitusi & Co......
April 29, 2023 Case Laws Customs

Principles of natural justice - refund of SAD - The discrepancies in the refund claim were noticed by the Deficiency Memo dated 09.04.2018 itself. The said Memo has been....
April 29, 2023 Case Laws Money Laundering

Money laundering - proceeds of crime - it is evident that upon closure of the criminal case and acquittal of appellant No. 1 on discharge, there is no scheduled offence.....
April 29, 2023 Case Laws Service Tax

Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made.....
April 29, 2023 Case Laws Service Tax

Classification of services - business auxiliary service - commission paid to foreign agents - The liaising with customers and getting export orders is itself a......
April 29, 2023 Case Laws Service Tax

Classification of Services - mandap keeper service or not - ppellant provides services in relation to birthday parties, kitty parties and marriage parties - The defence.....
April 29, 2023 Case Laws Central Excise

Valuation of manufactured goods - Change in Retail Sale Price (RSP) - there is no doubt that the term ‘permanently’ ‘discontinuation’ or ‘commencement’ of retail sale......
April 29, 2023 Case Laws Indian Laws

Auction - company declared as a sick company - HC has set aside the auction - The purpose of auction (open or close format) is to get the most remunerative price and......
April 29, 2023 Case Laws Indian Laws

Smuggling - Heroin - The case of the prosecution is not free from suspicion. The prosecution has not proved beyond a reasonable doubt that the appellants in these two......
April 28, 2023 Case Laws GST

Seeking refund of tax deposit during search proceedings - The very fact that in two years’ time, no notice has been issued, the deposit of tax during search cannot be......
April 28, 2023 Case Laws GST

Interest on delayed refund - Relevant Date - the reasons based on which a part of the refund was sought to be denied, was that the value of exports for the given month......
April 28, 2023 Case Laws Income Tax

Settlement of case - full and true disclosure - failure to disclose certain income - taking into consideration the spirit and mandate of the provisions contained in......
April 28, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - depreciation on account of the increase in the cost of machinery due to foreign currency fluctuation losses - At worst, in the instant case, the.....
April 28, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - amount relating to contingent liability - there is a figure of “0” in the “Amount in the Income Tax Returns” instead of the actual......
April 28, 2023 Case Laws Income Tax

Rectification of mistake - On the face of inaccuracy in adopting the correct figure of remuneration from audited financial statement, an apparent mistake has been......
April 28, 2023 Case Laws Income Tax

TDS u/s 194H - incentive paid to various parties - Non deduction of tds - the retailers held the goods on their own behalf and not on behalf of the assessee and......
April 28, 2023 Case Laws Income Tax

Correct head of income - Cash received as rental income - assessee could not prove the existence of the persons against whom he has shown the cash receipt as rental......
April 28, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - receipts from services relating to Progressive Cavity Pump system (PCP) and rental of tools/equipments to Cairn India’ and......
April 28, 2023 Case Laws Income Tax

Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the......
April 28, 2023 Case Laws Income Tax

Disallowance of expenses on ad-hoc basis - vehicle running maintenance expenses - when the assessee has successfully demonstrated that the expense has been incurred......
April 28, 2023 Case Laws Income Tax

Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date.....
April 28, 2023 Case Laws Customs

Withdrawal of benefit of exemption granted to the petitioners/hospitals from payment of customs duty for the imported medical equipments, apparatus etc. - the writ......
April 28, 2023 Case Laws Customs

Bar on application before the settlement commission - scope of the term 'any other matter' u/s 127L - The phrase 'any other matter', in my considered view, would bar an.....
April 28, 2023 Case Laws Customs

Levy of penalty u/s 41 - Delay in filing of export manifest (EGM) - The Contention of the Revenue is that the date of filing of EGM is not initial filing of EGM but the.....
April 28, 2023 Case Laws Companies Law

Seeking modification in the scheme of Amalgamation - this application came to be filed only to cheat debenture holders by gaining more time. Therefore, for wasting the......
April 28, 2023 Case Laws Customs

Grant of interest on the amount of bank guarantee, which was wrongly encashed by the Customs Department - the amount encashed by way of bank guarantee remained with the.....
April 28, 2023 Case Laws Companies Law

Validity of allotment of shares of R-1 Company in favor of R-3 and R-4 - The Articles of Association are binding on the company and its members and also on Board of......
April 28, 2023 Case Laws Companies Law

Oppression and Mismanagement - Order for the Exercise of Valuation - the Order, assailed by the Appellant, does not in any manner affect his Rights and Liabilities, and.....
April 28, 2023 Case Laws Insolvency and Bankruptcy

Overriding effect of forest law over IBC - Jurisdiction of NCLT over state government - They are in the realm of public law. The Tribunal had no jurisdiction to direct......
April 28, 2023 Case Laws Insolvency and Bankruptcy

Action against Resolution Professional - Section 233 gives protection to a resolution professional from criminal prosecution for acts in good faith, and not where he has....
April 28, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - date of default - period of limitation - the Bank could not produce any evidence to prove that there has been acknowledgment in writing and signed......
April 28, 2023 Case Laws Insolvency and Bankruptcy

Preferential Transactions - The expression “financial affairs of the Corporate Debtor” cannot be given an extended meaning as contended by Learned Counsel for the......
April 28, 2023 Case Laws FEMA

Proceedings initiated u/s 6(3) of the FEMA - The provision has been omitted - saving clause - When the proceedings were initiated against the Petitioners, Section 6(3)......
April 28, 2023 Case Laws Service Tax

Valuation of service - Air Travel Agent Service - when the basic fare is so specifically indicated, the authorities cannot add or delete anything to the same to say that....
April 28, 2023 Case Laws Central Excise

CENVAT Credit - inputs or capital goods - Electrode Carbon Paste(ECS) - electrode carbon paste used and consumed in the process of manufacture of ferro alloys is an......
April 28, 2023 Case Laws Central Excise

Reversal of CENVAT Credit on damaged Capital Goods - As much as the appellant have cleared the capital goods as waste and scrap coupled with the fact of insurance claim.....
April 28, 2023 Case Laws Central Excise

Benefit of Exemption - Manufacture of Tubular Plate Lead Acid Batteries for use in solar photovoltaic modules/ system - The Experts Opinions submitted by the Appellant......
April 28, 2023 Case Laws VAT and Sales Tax

Levy of penalty - Detention of goods - Merely non-reporting about the consignment at the concerned ICC and not making declaration in the prescribed form did not lead to.....
April 27, 2023 Case Laws GST

Seeking grant of regular bail - alleged amount of evasion of GST is less than Rs. 5 crores - Considering the total custody of the petitioner which is more than 1½ years,....
April 27, 2023 Case Laws Customs

Seeking condonation of delay of 470 days in filing the review petition - The issue was decided against the revenue [2018 (10) TMI 709 - DELHI HIGH COURT] - It is......
April 27, 2023 Case Laws GST

Jurisdiction of proper officer to issue summon - the Secretary of the club has been summoned under Section 70 of the Central Goods and Services Tax Act, 2017 to give......
April 27, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - disallowing the excess depreciation - As per the assessee itself, the machinery purchased was put to use in February, 2007 and this......
April 27, 2023 Case Laws Income Tax

Claim of excessive manufacturing loss on converting old gold into new gold - addition @ 15% applied for making the impugned addition - Looking at the nature of business.....
April 27, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - Assessment framed without carrying out detailed enquiries and verifications is indeed an erroneous one causing prejudice to the interest......
April 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessment of trust - There is a direct live link between the rental income received by the trust and the income shown by the......

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

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

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

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