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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 251 to 300 of 481 Records

1 ....2 3 4 567 8 9 10

April 17, 2023 Case Laws Service Tax

Valuation of services - inclusion of value of non-monetary consideration (free accommodation, medical facilities, vehicle and telephone insurance and stationery and......
April 17, 2023 Case Laws Central Excise

Clandestine Removal - This case is based on the records found during investigation and no statement is relied to demand duty. Thereafter, the appellant is liable to pay.....
April 17, 2023 Case Laws Central Excise

SSI Exemption - using brand name of another person - As the Trademark Registry has recognized the logo Sunshine used by M/s SKPL all different and registered the same in....
April 17, 2023 Case Laws VAT and Sales Tax

Violation of principles of natural justice - ex-parte order - failure to appeal on the first date - The learned Tribunal was clearly unjustified in deciding the second......
April 17, 2023 Case Laws Indian Laws

Dishonour of Cheque - In view of the settled legal position, it is clear that at this stage, only a prima facie case is to be seen and the complaint cannot be thrown at.....
April 15, 2023 Case Laws GST

Liability of interest - allegation of undue or excess claim of ITC - By virtue of the Amendment in 2022 that has retrospective effect from 2017, it is only when ITC has.....
April 15, 2023 Case Laws GST

Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing......
April 15, 2023 Case Laws GST

Doctrine of mutuality - Benefit of exemption from GST - As per the provisions of GST Law, the applicant being a registered society, providing services to their members,.....
April 15, 2023 Case Laws Income Tax

Allowable expenditure - Provision for diminution in the value of investments - merely because loss was debited under the nomenclature “provision” did not alter the basic....
April 15, 2023 Case Laws Income Tax

Validity of Notices / orders without Document Identification Number (DIN) - The object and purpose of the issuance of the 2019 Circular, inter alia, was to create an......
April 15, 2023 Case Laws Income Tax

Nature of rental income - Income from House Property or Business income - Deemed owner - assessee was entitled to have access to operate, manage and maintain the......
April 15, 2023 Case Laws Income Tax

Amount received after cessation of employment with the employer company - profits in lieu of salary - when the employer itself stated that the payment has been made......
April 15, 2023 Case Laws Income Tax

Taxability of excess money received by the assessee over and above the cost of acquisition/WDV - Provisions of section 51 would come into play in these circumstances as.....
April 15, 2023 Case Laws Income Tax

Undisclosed income - Addition of gift received by assessee from his mother - As per the affidavit, Mother is having PAN, but, had not filed the return of income as the......
April 15, 2023 Case Laws Income Tax

TP Adjustment - ALP of interest on NDC’s [Non-convertible debentures] - NCD issued to associated enterprise is unsecured and loans taken from third parties are secured......
April 15, 2023 Case Laws Income Tax

Investment in purchase of property - addition on basis of valuation report of DVO u/s 142A - The provisions of section 142A of the Act are applicable only when the......
April 15, 2023 Case Laws Income Tax

Disallowance of depreciation and expenses on Sports Car - personal v/s business expenditure - it could not be stated that when the vehicles were used by the directors......
April 15, 2023 Case Laws Insolvency and Bankruptcy

Admission of Section 7 application - Financial Debt - once the Debt and Default are proved, to its satisfaction - A moonshine or an illusory defence, cannot be put......
April 15, 2023 Case Laws Service Tax

Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that....
April 14, 2023 Case Laws GST

Validity of assessment order - Demand of GST - To calculate and assess the non-payment of tax, it is essential that the relevant evidence is carried out by the......
April 14, 2023 Case Laws GST

Classification of supply - rate of IGST - supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of....
April 14, 2023 Case Laws Income Tax

Disallowance of Employee Stock Option Plan (ESOP) cost claimed as expenditure - No reasons are forthcoming for invoking the provisions under section 17(2)(vi)(c) of the.....
April 14, 2023 Case Laws Income Tax

Income taxable in India - PE in India - Tax authorities below failed to appreciate the distinction between the existence of a business connection and the income accruing....
April 14, 2023 Case Laws Income Tax

Unexplained deposits in bank account - Amount deposited in the bank account was out of sale of various items as held by the assessee as stock in trade and since the......
April 14, 2023 Case Laws Income Tax

Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to......
April 14, 2023 Case Laws Income Tax

TDS u/s 194A - processing charges (upfront fee) paid for taking loan from bank - Since, the assessee could not justify the payments without deduction of tax with......
April 14, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - the income tax proceeding are not adversarial it is not material as to who committed the mistake, the fact that a mistake has been......
April 14, 2023 Case Laws Income Tax

TP Adjustment - intra/group services in the nature of management services - DRP ignored the evidences filed by the assessee demonstrating receipt of management services.....
April 14, 2023 Case Laws Income Tax

TP Adjustment - Addition towards interest on receivables - though the assessee was required to maintain the T.P. Study and file the same before the TPO to show that the.....
April 14, 2023 Case Laws Income Tax

Additions based on entries in the Diary - Presumption u/s 292C - without substantiating the content of the noting in the diary, the value adopted by way of decoding by......
April 14, 2023 Case Laws Customs

Release of warehoused goods seized by the DRI - The appellant having accepted the order-in-original holding him guilty of violation of the terms and conditions of the......
April 14, 2023 Case Laws Customs

Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but......
April 14, 2023 Case Laws Customs

Revocation of the Customs Broker license - There is no evidence brought out that there is any overt involvement of the Customs Broker in the fraud committed by the......
April 14, 2023 Case Laws Customs

Rejection of value and its re-determination of the duty - retraction of statements - The only thing which goes in favour of Revenue is that the Managing Director of the.....
April 14, 2023 Case Laws Customs

Revocation of Customs Broker License - Since, the employee of Team Logistics is not an employee of the Customs Broker, the Appellant cannot be held responsible for the......
April 14, 2023 Case Laws Customs

Prohibited goods - areca nuts - So far as the prohibition under the notification issued by the DGFT is concerned, it is based on the CIF value, i.e., the transaction......
April 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - validity of notice issued - as in the notice which was issued after the bouncing of the cheque, there was no demand of the amount of the bounced......
April 13, 2023 News Indian Laws

GST Council Meetings and Decisions
April 13, 2023 News Indian Laws

Foreign Trade Policy, 2023 and procedures
April 13, 2023 News Indian Laws

Finance Act, 2023 + Union Budget 2023-24
April 13, 2023 Case Laws GST

Refund - Period of limitation - relevant date - date of removal of deficiencies in the application for return - If the application filed is not deficient in material......
April 13, 2023 Case Laws GST

Transitional Credit - Revision of return on MVAT for June 2017 - the order should be self-speaking. It cannot be that the Authority passes an order without reasons, and.....
April 13, 2023 Case Laws Income Tax

Undisclosed investment in stock and property - when the assessee himself had disclosed higher stock, question of taking a view that assessee had suppressed sales for......
April 13, 2023 Case Laws Income Tax

Reversal of TDS by the employer on salary foregone by the employee (after termination) as per the settlement agreement - the foregone salary may after its accrual be......
April 13, 2023 Case Laws Income Tax

Levying penalty u/s 272A(1) - non-compliance of the notice - Nonappearance of the assessee in response to the initial notice under section 142(1) of the Act was not......
April 13, 2023 Case Laws Income Tax

Deduction u/s. 80P(2)(d) - interest income - the income by way of interest earned by the assessee co-operative society during the Assessment Years 2007-2008 to 2011-12......
April 13, 2023 Case Laws Indian Laws

Rejection of application for condonation of delay in preferring the application u/s 34 of the Arbitration and Conciliation Act - No application for setting aside the......
April 13, 2023 Case Laws Income Tax

TDS u/s 194A - the impugned payment is nothing but compensation/damages paid by the assessee to its allottees which cannot be tagged as interest u/s. 2(28A) - TDS......
April 13, 2023 Case Laws Income Tax

Addition u/s 43CA - stamp duty valuation - when the valuation towards actual sale consideration and the value adopted for stamp duty in the present case varies between......
April 13, 2023 Case Laws Income Tax

Capital gain - deduction of expenditure incurred in relation to the transfer of the property - the other works carried out by the solicitor firm for which bill has been.....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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: 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 ...

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...

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