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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 101 to 150 of 481 Records

1 234 5 6 7........ 10

April 25, 2023 Case Laws Service Tax

Levy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued - the transporter is taking the entire responsibility of the......
April 25, 2023 Case Laws Indian Laws

Validity of WILL - The defence set up by the respondent was that the Will was brought about by undue influence and coercion. In such cases, on the propounder discharging....
April 24, 2023 Case Laws Service Tax

Maintainability of fresh proceedings - demand of service tax post GST era - the petitioner has an obligation to correctly pay the service tax under Chapter-V of the......
April 24, 2023 Case Laws GST

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be....
April 24, 2023 Case Laws GST

Valuation - inclusion of value of material supplied Free of Cost (FOC) by the buyer - Combine readings of provisions of section 15 - from such type of adjustments......
April 24, 2023 Case Laws GST

Classification of supply - supply of goods or supply of services or both - manufacture and supply Precast Manholes and Rises to various government and non government......
April 24, 2023 Case Laws GST

Supply or not - transfer of business - going concern or not - Business may be covered under the umbrella of the definition of Service, in accordance to Section 2(102)......
April 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Maintainability / entertainability of writ petition - The exceptions carved out are absent. Contentions raised by the first respondent.....
April 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - An inadvertent error committed by the Petitioner in reflecting that the return of income had been filed under the category ‘u/s......
April 24, 2023 Case Laws Income Tax

Revised return of income in terms of the scheme of amalgamation approved by the NCLT -Period of limitation - It is because of circumstances beyond the control of the......
April 24, 2023 Case Laws Income Tax

Revision u/s 263 - assessee has made purchases in cash - when the learned assessing officer was not required to enquire on those issues such as purchases in cash more......
April 24, 2023 Case Laws Income Tax

Approval u/s 80G - CIT(Exemption) has given finding regarding two sets of accounts related to donation being maintained by the assessee. In the absence of any rebuttal......
April 24, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Necessity of recording satisfaction - AO Statement that the assessee has consciously made the concealment by furnishing inaccurate particulars of....
April 24, 2023 Case Laws Income Tax

Accrual of interest income in the hands of dissolved partnership firm - section 189 keeps the firm alive for the purposes of assessment despite its dissolution. It......
April 24, 2023 Case Laws Income Tax

TDS u/s 195 - Once the payment does not fall either under Article 12 or Article 14, in absence of any other provision in the treaty specifically dealing with such......
April 24, 2023 Case Laws Income Tax

Unexplained money u/s. 69A - “deemed income” - since the amount was not recorded in the books, it did not form the part of the Revenue Receipts of the Assessee. The......
April 24, 2023 Case Laws Income Tax

Deduction u/s 80-IA(4) denied - delay of one minute in filing of the return was due to technical snags in the website of department, and therefore return could not be......
April 24, 2023 Case Laws Income Tax

Claim of foreign tax credit (FTC) u/s 90 - Rule 128 of the Rules cannot override the provisions of DTAA and impose an additional condition that credit will not be given.....
April 24, 2023 Case Laws Customs

Recovery of duty drawback - non receipt of foreign exchange - the statement of facts, as stated in the Revision Application filed by the petitioner, does not set out the....
April 24, 2023 Case Laws Customs

100% EOU - diversion of imported/indigenous goods procured duty free - The learned adjudicating authority has not examined the fact whether the respondent have achieved.....
April 24, 2023 Case Laws Customs

Refund of Customs duties paid at the time of assessment - goods short shipped - Since the goods under question were not exported, there is no relevance in bringing into.....
April 24, 2023 Case Laws Customs

Revocation of Customs Broker License - levy of penalty - allowing others to use its credentials - the appellant enclosed some irrelevant emails at Annexure A18 as the......
April 24, 2023 Case Laws Insolvency and Bankruptcy

Liquidation proceedings - settlement dues of Corporate Debtor - the Appellant having successfully met the dues of three statutory creditors, there is no reason to deny......
April 24, 2023 Case Laws Service Tax

CENVAT Credit - business support services - taxable service provided or not - invoices were issued without specifying the actual nature of services provided by the......
April 24, 2023 Case Laws Service Tax

Levy of Service Tax - Joint venture - expenditure incurred by the appellant, in respect of its employees and assets which were deployed for undertaking joint operations.....
April 24, 2023 Case Laws Service Tax

Levy of service tax with interest and penalty - liquidated damages - While the above Orders have been passed by the Tribunal in 2022, subsequently, CBIC has issued......
April 24, 2023 Case Laws VAT and Sales Tax

Legislative competence - power to amend repealed Gujarat VAT act with retrospective effect - denial of interest on delayed refund - Impermissible Judicial Overiride -......
April 24, 2023 Case Laws VAT and Sales Tax

Input Tax Credit (denied retrospectively) - denial on account of cancellation of the VAT registration of the dealers (who have effected sale of the goods to these......
April 24, 2023 Case Laws Indian Laws

Initiation of recovery proceedings - ESI dues - By virtue of Section 19 (2) of SICA, the consent can be inferred. Therefore, it is not open to the ESI Corporation to......
April 22, 2023 Case Laws GST

Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service.....
April 22, 2023 Case Laws GST

Classification of goods - rate of GST - HSN Code - Phosphate solubilizing Fungal Bio fertilizers - the product “Bio-Phosphate” merits classification under HSN code 3103.....
April 22, 2023 Case Laws Income Tax

Offence u/s 276 B r/w 278 B - failure to deposit TDS amount with the Government - Proceedings against the company and Persons aged above 70 years - Scope of the CBDT......
April 22, 2023 Case Laws Income Tax

Evasion of tax in the guise of Amalgamation - Admittedly the amalgamation though reality was devised to create a smoke screen in the eyes of the Income Tax Department to....
April 22, 2023 Case Laws Income Tax

Revision u/s 263 - Transfer of land by wife to her husband - Nature of transaction - Sale or Gift - It is the case of the assessee that sale deed is nothing but gift......
April 22, 2023 Case Laws Income Tax

Denial of exemption u/s 10(26BBB) - both the provisions i.e. sec. 12AA and sec. 10(26BBB) of the Act are independent and separate provisions having been incorporated in.....
April 22, 2023 Case Laws Income Tax

Revision u/s 263 - nature of land sold - Even if the alternate contention of the assessee were to be accepted, then also, we observe that in the instant facts the AO has....
April 22, 2023 Case Laws Income Tax

TP Adjustment - secondment of employees by Assessee to its AE - the benchmarking done by the TPO by applying the same rate of thirty party placement agency is not......
April 22, 2023 Case Laws Income Tax

Disallowance u/s.40(b) - remuneration paid to partners - requirement of discloser in Clause 21(c) of Form 3CD - Although the details referred to in Clause 21(c) does......
April 22, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) OR u/s 271AAA - addition made on account of unexplained profit for Land trading pursuant to search proceedings - Penalty has been levied under the.....
April 22, 2023 Case Laws Direct Taxes

Benami Transactions - family arrangement - exception in Section 4(3)(a) of the Benami Act - The bar of Benami under Benami Act requires examination of factual aspects......
April 22, 2023 Case Laws Customs

Levy of penalty - Valuation - guar gum was of food grade or not - The impugned order is correct in rejecting the transaction value and re-determining the value based on.....
April 22, 2023 Case Laws Insolvency and Bankruptcy

Writ petition - Seeking Pre-Packaged Insolvency Resolution Process under the IBC instead of proceeding under the SARFAESI Act - It appears that this writ petition is......
April 22, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay - Time Limitations for filing appeal - proviso to Section 61(2) allows the filing of the appeal even after expiry of 30 days if the......
April 22, 2023 Case Laws Service Tax

Adjudication of Show Cause Notice - time limitation - expiry of reasonable period of five years from the date of show cause notices - the order set aside - petition allowed - HC
April 22, 2023 Case Laws Central Excise

Scope of the order pursuant to remand back of the matter - Refund of Excess Duty paid - The Ld. Commissioner (Appeals) has travelled beyond the remand order passed by......
April 22, 2023 Case Laws Central Excise

Protective demand - Remission of duty under Rule 21 of the Central Excise Rules - Any decision on the protective demand Show Cause Notice dated 06.11.2012 issued to the.....
April 22, 2023 Case Laws VAT and Sales Tax

Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as......
April 22, 2023 Case Laws Indian Laws

Violation of principles of natural justice - penalty - debarring from further tenders - The authority concerned has proceeded to impose the maximum of penalty to the......
April 21, 2023 Case Laws GST

Refund claim on account of Input Tax Credit accumulated due to Inverted Tax Structure - petitioner failed to submit the books and, as such, the amount of refund to be......
April 21, 2023 Case Laws GST

Levy of penalty under sub-section (3) of Section 129 of GST Act - In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it......

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