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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 201 to 250 of 481 Records

1 2 3 456 7 8 9........ 10

April 19, 2023 Case Laws Customs

Review application - Maintainability of application before Supreme Court or High Court - Classification of goods - Admittedly, in the instant case, the stand of the......
April 19, 2023 Case Laws Customs

Benefit of CVD @ 8% - denial of benefit on the ground that imported goods has not suffered duty of excise and credit has not been availed - The Hon’ble Apex Court opined....
April 19, 2023 Case Laws FEMA

Adjudication proceedings as contemplated u/s 13(1) of the FEMA - whether the supply of relied upon documents - if the respondents are insisted upon to provide legible......
April 19, 2023 Case Laws Service Tax

Levy of service tax - Job Work - Manpower Supply Agency Service or not - the Circular clarifies that mere payment of wages by the manpower recruitment or supply agency......
April 19, 2023 Case Laws Service Tax

CENVAT Credit - transportation charges paid to GSPL - trading activity(output service) - the service of transportation of gas from the supplier of gas namely GSPC to the....
April 19, 2023 Case Laws Central Excise

CENVAT Credit in respect of goods procured from 100% EOU - A perusal of invoices produced by the appellant clearly shows that the duty has not been discharged in the......
April 19, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - Vicarious liability can be inferred against a company registered or incorporated under the Companies Act, 1956......
April 18, 2023 Case Laws GST

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the....
April 18, 2023 Case Laws GST

Cancellation of GST registration of petitioner - It is beyond cavil that a summary of a show cause notice cannot be a substitute of a proper show cause notice and would.....
April 18, 2023 Case Laws GST

Availment of ITC - fulfilment of conditions of Works Contract or not - The petitioner do not fall within the definition of Section 17(5)(c) of the CGST Act, 2017. The......
April 18, 2023 Case Laws GST

Classification of goods - lamp oil (trade name - Deepa Jyothi Lamp Oil) - Though the Mahara Jyothi is marketed as lamp oil, classification can be done only as per the......
April 18, 2023 Case Laws Income Tax

Penalty u/s 271AA - failure of the assessee to report the intentional transactions - As seen that the AO wrongly applied the amended Section 271AA which is effective......
April 18, 2023 Case Laws Income Tax

Validity of notice u/s 148-A - In the present case, the show cause notice was issued to the petitioner on 26.03.2022 (Annexure P-2) and on the 7th day itself, the......
April 18, 2023 Case Laws Income Tax

Addition u/s 69A r.w.s 115BBE - unexplained gold jewellery found at the time of search - the assessee cannot be asked to explain the bank transactions of an unrelated......
April 18, 2023 Case Laws Income Tax

Addition u/s. 40A(3) - additions made towards cash payments in excess of prescribed limit - Since, the assessee was only an agent for distributor and collected money......
April 18, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - the additions as finally made to the total income of the assessee on account of transactions reflected in the Bank account of the......
April 18, 2023 Case Laws Income Tax

Long Term Capital Gains - benefit of indexation on cost of improvement incurred - The assessee had failed to demonstrate by any evidence the cost of improvement like......
April 18, 2023 Case Laws Income Tax

Addition on account of 5% of labour expenses - Before Tribunal, the assessee has neither given any evidence nor furnished the details of number of labourers, casual......
April 18, 2023 Case Laws Income Tax

Additions u/s 69C - purview and scope of section 69C is totally different from the disallowance of expenses found to be not genuine - The basic premise with the CIT......
April 18, 2023 Case Laws Income Tax

Revision u/s 263 - the AO has not made any enquiry and accepted the return of income filed by the assessee, as it is, without enquiring about the issue raised by the......
April 18, 2023 Case Laws Income Tax

Addition u/s 68 - genuineness of transactions - Authorities below have not further discharged the onus shifted onto their shoulders to bring on record any positive......
April 18, 2023 Case Laws Income Tax

Genuineness of expenses - Because subsequently those parties could not confirm the transaction, it cannot be inferred that expenses incurred by the assessee were not......
April 18, 2023 Case Laws Customs

Jurisdiction of the Deputy Commissioner to reopen the assessment order and review its own order, in favor of importer - admissibility of the refund claims - The......
April 18, 2023 Case Laws Customs

Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not.....
April 18, 2023 Case Laws Customs

Final assessment of bills of entry - Reduction in price after negotiation - import of Steam (Non-coking) Coal in bulk - Section 14 of the Customs Act, 1962 also talks of....
April 18, 2023 Case Laws Service Tax

CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export......
April 18, 2023 Case Laws Service Tax

Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a......
April 18, 2023 Case Laws Central Excise

Appealable order or not - Letter written by the Superintendent directing, the assessee for not availing Cenvat Credit - in the facts of the present case the letter......
April 18, 2023 Case Laws Central Excise

Remission of duty on the goods lost in fire accident - The position in law is very clearly stated in Rule 49 according to which duty is chargeable only on removal of the....
April 18, 2023 Case Laws Central Excise

Valuation - Recovery of Central Excise Duty - the freight and handling charges shown separately in the invoice of the appellant is also not includable in the assessable.....
April 18, 2023 Case Laws Central Excise

Classification of goods - Compounds of PBT - The classification of the product decided by the commissioner will have no adverse effect on the eligibility of the......
April 18, 2023 Case Laws Indian Laws

Coercion and economic duress - The Respondent’s claim fits in the description of an attempt to initiate “ex facie meritless, frivolous and dishonest litigation” - There.....
April 18, 2023 Case Laws Indian Laws

Detention order - The preventive detention laws in India are a colonial legacy, and as such, are extremely powerful laws that have the ability to confer arbitrary power.....
April 18, 2023 Case Laws Indian Laws

Anti-competition - Cartelisation - unfair trade practices - Paper industry - The petitioner has been given an opportunity of producing evidence before the DG during the.....
April 17, 2023 Case Laws GST

Cancellation of GST registration of petitioner - non-filing of returns for a continuous period of 6 months - if any such outstanding statutory dues under GST are......
April 17, 2023 Case Laws GST

Challenging the revocation of GST registration - Since it is apparent that the order dated 15.02.2022 cancelling the petitioner’s GST registration was passed in the......
April 17, 2023 Case Laws Income Tax

Addition u/s 68 - sale transaction in penny stock shares - fictitious booked loss by the assessee - Assessee having not proved the genuineness of the claim, the......
April 17, 2023 Case Laws Income Tax

Condonation of delay in claiming refund based on Tax Deducted at Source [TDS] - As the petitioner is being permitted to file revised returns on condonation of delay, if.....
April 17, 2023 Case Laws Income Tax

Validity of proceedings u/s 153C - Revenue protest, stating that the petitioner has chosen to approach this Court at the eleventh hour, knowing fully well that the......
April 17, 2023 Case Laws Income Tax

Deduction u/s 10AA - having regard to the fact that the deduction made available to an assessee under Section 10AA of the 1961 Act, which has a unit located in the SEZ,.....
April 17, 2023 Case Laws Income Tax

Assessment u/s 153C - Since a response was on record, undoubtedly, the AO was required to issue a notice under Section 143(2) of the Act and then proceed further in the.....
April 17, 2023 Case Laws Income Tax

Foreign Tax Credit (FTC) u/s 90/90A - Judicial precedent - The Bench is of considered opinion that Ld. first Appellate Authority being Subordinate to the Tribunal was......
April 17, 2023 Case Laws Income Tax

Unaccounted professional charges received in cash - Addition u/s 28 - AO is completely erred in making addition towards difference amount of professional charges on the.....
April 17, 2023 Case Laws Income Tax

Levying penalty u/s 271D - violation of section 269SS - “reasonable cause” u/s 273B - sale of property - total consideration assessee received part by demand draft and......
April 17, 2023 Case Laws Income Tax

Revision u/s 263 - once we have found that AO has discharged the duty of investigator (on the issue of deduction claimed u/s 24(a) of the Act which included amenities......
April 17, 2023 Case Laws Income Tax

Disallowance of depreciation claim - assessee has not carried out any business activity - The case of the assessee that the assets are kept ready for use and it was......
April 17, 2023 Case Laws Customs

Valuation of imported goods - rejection of assessabla value - The statements, as summarized, only show that the respondent was ignorant of many factors, but it does not.....
April 17, 2023 Case Laws Service Tax

Refund/rebate of service tax - payment of service tax on the renting of immovable property of the concerned Duty Free Shops - if any tax is levied, the same cannot be......
April 17, 2023 Case Laws Service Tax

Liability of service tax - Reverse Charge Mechanism - the records clearly reveal that the inspection service got performed in India though the certificate was issued by.....
April 17, 2023 Case Laws Service Tax

Levy of Service tax - re-instatement interest collected on lapsed insurance policy - The manner in which interest has to be paid is governed by the terms of contract......

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