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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 301 to 350 of 481 Records

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April 13, 2023 Case Laws Income Tax

Penalty u/s 217B - not getting the books audited - once the penalty is levied for non-maintenance of book of accounts (u/s 44AA), there cannot be further default for not....
April 13, 2023 Case Laws Income Tax

Penalty u/s 271B - violation of provisions of section 44AB - When assessee did not maintain regular books of accounts, then the question of getting the books of account.....
April 13, 2023 Case Laws Customs

Violation of principles of principles of natural justice - The department cannot confirm the demand on the basis of assumption and presumptions. The allegations raised......
April 13, 2023 Case Laws Customs

Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the......
April 13, 2023 Case Laws Companies Law

Oppression and Mismanagement - This Appellate Tribunal further finds it surprising that although the Appellants is claiming to hold 94.8% of Share Capital of the 1st......
April 13, 2023 Case Laws Insolvency and Bankruptcy

Appointment of a debenture trustee - financial creditors or not - a conjoint reading of the Debenture Trust Deed and Deed of Guarantee clearly establishes that the......
April 13, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Period of limitation - in terms of the Section 128 of the Indian Contract Act, 1872 the liability of the Respondent was always co-extensive with debt of Principal....
April 13, 2023 Case Laws Service Tax

Lavy of service tax - Hair Transplantation - 'Cosmetic Surgery and Plastic Surgery' service - exception of surgery undertaken to restore or reconstruct anatomy or......
April 13, 2023 Case Laws Service Tax

Reverse Charge - Renting services provided by the Directors in the capacity of Individual - Land owners are providing service of renting of immovable property as......
April 13, 2023 Case Laws Service Tax

Reversal of CENVAT Credit - electrical energy is not an excisable goods nor it is exempted goods as defined in rule 2(d) of the Credit Rules. Thus, as electricity is not....
April 13, 2023 Case Laws Service Tax

Extended Period of Limitation - wilful suppression of facts with an intent to evade payment of service tax, or not - The appellant is a government company and,......
April 13, 2023 Case Laws Service Tax

CENVAT Credit - input services - the appellant is not entitled to avail Cenvat credit on the services received from Chhtrapati Engineering and Sai Engineering Works......
April 13, 2023 Case Laws Central Excise

CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery - it clearly appears that all the goods were used for capital......
April 12, 2023 Case Laws GST

Refund of IGST - Export of services - intermediary - Place of supply - the petitioner is rendering the Market Research Services directly to OHMI, Japan. Therefore,......
April 12, 2023 Case Laws GST

Refund of integrated tax paid in respect of certain services - Zero Rated Supplies - intermediary services - the question as to the precise nature of services is vital......
April 12, 2023 Case Laws GST

Classification of supplies - works contract services - The contract for shifting of cables and replacing with underground cables can be classified as contract for......
April 12, 2023 Case Laws Income Tax

Deduction u/s 80-IB - Duty Drawback and DEPB - on the profit from DEPB and Duty Drawback claims, the assessee shall not be entitled to the deductions under Section 80-IB....
April 12, 2023 Case Laws Income Tax

Determination of residential status and place of earning the income of the company - Sikkim or Delhi (India) - place of control and management at Delhi - the business......
April 12, 2023 Case Laws Income Tax

Levy of penalty u/s 271C - delay in deposit of Tax deducted at source (TDS) - Section 271C(1)(a) shall be applicable in case of a failure on the part of the concerned......
April 12, 2023 Case Laws Income Tax

Additions u/s 68 - assessment u/s 153A - substantial question of law - Additions towards investment into share capital on the strength of the documents found at the......
April 12, 2023 Case Laws Customs

Classification of goods proposed to be imported - Scented & Flavoured and Sweetened Supari - The learned CAAR has not been persuaded to accept a different view from that....
April 12, 2023 Case Laws Insolvency and Bankruptcy

Resolution Process - determination of liquidation value - The liquidation value fixed by the Valuers cannot be ignored in the resolution process. It is true that CoC on.....
April 12, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of claim after implementation of Resolution Plan - the appellant has failed to submit its claim before the IRP at the time of invitation of claim from......
April 12, 2023 Case Laws Service Tax

Levy of Service Tax - Design Services or not - The definition of “design services” is very clear and it is wide enough to cover all “design services.” Merely because......
April 12, 2023 Case Laws VAT and Sales Tax

Classification of goods - Dettol Antiseptic Liquid - The dominant use of Dettol and the active ingredients of Dettol referred to hereinabove and that the Dettol is used.....
April 12, 2023 Case Laws VAT and Sales Tax

Maintainability of appeal - The principle is now well settled that the litigant cannot file repeated appeals against the same order. Once the appellant has withdrawn the....
April 11, 2023 Case Laws Service Tax

Payment of amount owed by GAIL to respondent no.2 - assessee in default - Plainly, respondent no.1 cannot compel GAIL to pay any amount which is not due and payable by......
April 11, 2023 Case Laws GST

Validity of SCN - Levy of penalty of 100% of tax dues reflected in the Summary of the Order are also in the teeth of the provisions of Section 73(9) of the Act of 2017,.....
April 11, 2023 Case Laws GST

Violation of principles of natural justice - ex-parte order - fair opportunity of hearing not provided - rejection of input tax credit claim - - Matter restored back......
April 11, 2023 Case Laws Income Tax

Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any......
April 11, 2023 Case Laws Income Tax

TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - the Revenue does not seek to support the decision of......
April 11, 2023 Case Laws Income Tax

Clubbing of minor's Income to parents income - If this income were to be taxed only after the 2nd respondent attains majority, the financial burden on the 2nd petitioner....
April 11, 2023 Case Laws Income Tax

Exemption u/s 11 - applicability of Section 2(15) - addition on account of premium on land and shades - it could not be said that the activities carried out by the......
April 11, 2023 Case Laws Income Tax

Benefit of Vivad Se Vishwas Scheme 2020 - present appeal was filed with a delay of 958 days - Addition of undisclosed income in the garb of Long Term Capital Gain (LTCG)....
April 11, 2023 Case Laws Income Tax

Assessment u/s 143(3) r.w.s 144C - Period of limitation u/s 153 - Issuance of direction by the JCIT u/s 144A - The issuance of the direction and the communication of......
April 11, 2023 Case Laws Income Tax

Disallowance in respect of gift and donation given to third parties - It is just like a donation or in the nature of gift, which cannot be allowed u/s 37. However, we......
April 11, 2023 Case Laws Income Tax

Depreciation on the goodwill - slump sale to subsidiary company - assessee company has valued goodwill on Discounted Cash Flow Method [DCF] - One must not forget that......
April 11, 2023 Case Laws Income Tax

Ad-hoc disallowance at the rate of 10% on credit card expenses - Prima Facie the said disallowance is ad-hoc in nature. AO ought to have made reference to any of such......
April 11, 2023 Case Laws Income Tax

Disallowance as Commission Expenses - principle of res judicata - The principle of res judicata does not apply to Income Tax proceedings and the facts of each year have.....
April 11, 2023 Case Laws Income Tax

Addition u/s 68 - Onus to prove - The theory of conduit company is not acceptable as, for being a conduit company, the assessee is duty bound to establish that the......
April 11, 2023 Case Laws Income Tax

Addition on account of directors’ remuneration being treated as excessive u/s. 40A(2) - once it is established that remuneration has been paid to directors then Revenue.....
April 11, 2023 Case Laws Income Tax

Penalty u/s 271B - the books of account of the Assessee have also been audited only on 30.09.2011, however it seems that somehow due to inadvertent or otherwise mistake.....
April 11, 2023 Case Laws Income Tax

Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the.....
April 11, 2023 Case Laws Customs

Demand of custom duty - Period of limitation - The 39 Bills of Entries were filed during the period of August, 1996 to January, 2004. The Show Cause Notice dated......
April 11, 2023 Case Laws Customs

Classification of imported goods - second and defective Plate - between the different competing chapter headings 7204 is more appropriate because the goods are more in......
April 11, 2023 Case Laws Customs

Scope of SCN - The argument that the original authority has confirmed a higher amount on grounds which are not alleged in the SCN and has thus traversed beyond the SCN......
April 11, 2023 Case Laws Customs

Valuation of imported goods - rejection of declared value - Redetermination of value based on NIDB data and DGOV circular is not sustainable. In the present case, no......
April 11, 2023 Case Laws Customs

Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The......
April 11, 2023 Case Laws Service Tax

Suppression of facts or not - extended period of limitation - There is a reason for a bona fide belief in such arrangement regarding non-liability of sub-contractor when....
April 10, 2023 Case Laws GST

Seeking grant of bail - the alleged manner and method of commission of offence involving such huge amount of tax evasion by way of issuing fake invoices and availing......

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