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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 151 to 200 of 481 Records

1 2 345 6 7 8........ 10

April 21, 2023 Case Laws Income Tax

Scrutiny by the High Court in an appeal u/s 260A for Determination of the arm’s length price made by the Tribunal - When the determination of the arm’s length price is......
April 21, 2023 Case Laws Income Tax

TDS u/s 194I or not - Wrong section applied by the AO - withhold tax (TDS) on External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) -....
April 21, 2023 Case Laws Income Tax

Assessment of capital gains on sale of agricultural land or landed property - the assessee’s case clearly falls under clause (b)(ii) to provisions of section 2(14)(iii).....
April 21, 2023 Case Laws Income Tax

Deduction u/s 80G - trust had made expenses more than 5% of its total receipts - assessee has submitted that during the year under consideration, the religious......
April 21, 2023 Case Laws Income Tax

Additions towards Undisclosed contract receipt - The revenue authority failed to find out any fault in this submission. They simply rejected. It is to be demonstrated......
April 21, 2023 Case Laws Income Tax

Income accrued in India - Service desk provided by the assessee to the employees of Tower Watson to monitor the IT related glitch - - services provided by the assessee......
April 21, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(i) - difference between the actual purchase consideration of plots of land and market value as per stamp valuation authorities - Assessee has.....
April 21, 2023 Case Laws Income Tax

TDS u/s 195 - site testing charges - Royalty - the services which can independently or on stand alone basis, be provided, coupled with the fulfillment of the other......
April 21, 2023 Case Laws Customs

Scope of the investigation - involvement of high-ranking political functionaries of the State - The Customs as well as the Enforcement Directorate, have conducted or are....
April 21, 2023 Case Laws Customs

Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request /......
April 21, 2023 Case Laws Customs

Levy of penalty u/s 112(b)(ii) of the Customs Act, 1962 - Past offence can be at best enhancer of civil and/or criminal liabilities, but no penalty can be imposed on any....
April 21, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Service of notice when admitted claim of Operational Creditors is 10% - It is held that it is incumbent upon the RP to serve notice of each meeting of the CoC to.....
April 21, 2023 Case Laws Service Tax

Levy of penalty - Since the appellant have admittedly paid service tax along with interest and moreover, they were otherwise entitled for the Cenvat credit for the......
April 21, 2023 Case Laws Central Excise

Clandestine manufacture of labelled and unlabelled biris - The burden to establish the factum of clandestine clearance is upon the revenue and required to be established....
April 20, 2023 Case Laws GST

Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -......
April 20, 2023 Case Laws GST

Seizure of goods alongwith vehicle - loaded coal was transported by the trucks with the connivance of the truck owners and the coal mafia from Meghalaya - The petitioner....
April 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom.......
April 20, 2023 Case Laws Income Tax

Scrutiny assessment - Instructions issued by CBDT not complied with - Since, in the present case, the question of jurisdiction was to be decided first by the Assessing......
April 20, 2023 Case Laws Income Tax

Allowability of deduction of interest expenditure u/s 57 - The provisions of section 57(iii) of the Act categorically provide for allowability of deduction of interest......
April 20, 2023 Case Laws Income Tax

Non-deduction of TDS - It is a fact on record that the amounts of provisions created by the appellant on which TDS was not deducted had been duly included by the......
April 20, 2023 Case Laws Income Tax

Unexplained cash credit u/s. 68 - primary onus that lay on the assessee to establish the identity, genuineness and creditworthiness of the assessee is being proved......
April 20, 2023 Case Laws Income Tax

Income from house property - Vacancy allowance - deemed income / fictitious income - since the assessee has not received rental income from 19.04.2016 to 31.03.2017,......
April 20, 2023 Case Laws Income Tax

Deduction u/s 80IA - If an assessee is entitled to certain deductions under the provisions of the Income Tax Act, the same should not be disallowed, merely because of......
April 20, 2023 Case Laws Customs

Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said......
April 20, 2023 Case Laws Customs

Valuation of imported goods - NIDB data of contemporaneous imports - The only thing established during the investigation is that other importers imported goods through......
April 20, 2023 Case Laws Customs

Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review......
April 20, 2023 Case Laws Customs

Suspension of Customs Broker License - restricted goods - As the mandatory documents could not be arranged in time, the Customs Broker has advised the importer to file......
April 20, 2023 Case Laws Customs

Levy of Anti-Dumping duty - Local traders can hardly be accepted as authoritative sources for establishing origin and the transaction allegedly entered into between......
April 20, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - settlement entered into by the parties - Any settlement after passing of the impugned order and after constitution of the CoC is......
April 20, 2023 Case Laws Service Tax

Belated adjudication of SCN after a gap to 13 years - Time Limitation - the proceedings pursuant to the impugned show cause notice are inordinately delayed and it is now....
April 20, 2023 Case Laws Service Tax

Principles of natural justice - mistake in the computation of demand - Petitioner had clearly pointed out that there was a mistake in the computation of the demand, that....
April 20, 2023 Case Laws Service Tax

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - evasion of service tax - appellant collected service tax from the service receivers but failed to deposit the......
April 20, 2023 Case Laws Service Tax

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure....
April 20, 2023 Case Laws Central Excise

Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the......
April 20, 2023 Case Laws Central Excise

Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved......
April 20, 2023 Case Laws VAT and Sales Tax

Levy of penalty - Bonafide opinion of the assessee - On strict interpretation of Section 45 and Section 47 of the Act, 1969, the only conclusion would be that the......
April 20, 2023 Case Laws VAT and Sales Tax

Suppression of sales or not - peas - Since this Court held that there is little scope in interfering with the factual adjudication made by the learned Odisha Sales Tax......
April 20, 2023 Case Laws Indian Laws

E-filing Rules - seeking direction to the DRTs and DRATs across the country to continue with hybrid filing of pleadings and applications before them - The......
April 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - punishment - The trial Court has sentenced the accused to undergo rigorous imprisonment for six months and to pay fine of Rs.5,000/- - Section 138.....
April 19, 2023 Case Laws GST

Refund of accumulated Input Tax Credit (ITC) on account of the export of services, rejected - Since it is an admitted position that no hearing was given to the......
April 19, 2023 Case Laws GST

Rejection of refund claim - refund claim on the basis of e- BRCs/FIRCs furnished by the claimant, addressed to their corporate office in Kolkata, whereas exports done......
April 19, 2023 Case Laws Income Tax

Claim of expenses from rental income - correct head of income - the business centre was being exploited by the respondent/assessee as a commercial asset. Therefore, the.....
April 19, 2023 Case Laws Income Tax

Stay of demand - Scope of the CBDT instructions - As there is no disputation or disagreement that the writ petitioner's case i.e., writ petitioner's plea that interim......
April 19, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - when we examine penalty levied on account of salary disallowance AO has merely made adhoc addition by way of guess work and the AO has not......
April 19, 2023 Case Laws Income Tax

Depreciation on goodwill u/s 32(1) - post demerger - once the assessee proves that goodwill accounted in the books of accounts in a scheme of demerger is only of......
April 19, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposit in the bank account - entire amount of withdrawal was re-deposited - This conduct is a normal conduct of a man ordinary prudent which......
April 19, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Underreporting of income - Lesser amount of revenue shown in income tax return vis-à-vis the service tax return, if not successfully proved,......
April 19, 2023 Case Laws Income Tax

Denial of foreign tax credit u/s 90/90A due to delay in filing Form no.67 - Mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during......
April 19, 2023 Case Laws Central Excise

Classification of goods - Plant Growth Regulator or not - the product ‘MIRACULAN’ which primarily contains Traicontanol 0.05% by weight is a product under the category......
April 19, 2023 Case Laws Customs

Delay of 14 years in concluding the proceedings - The learned Tribunal was fully justified in coming to the conclusion that in the absence of any explanation for the......

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