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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 351 to 400 of 481 Records

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April 10, 2023 Case Laws GST

Cancellation of registration of petitioner - since the provision is beneficial in nature and appears to ameliorate the difficulty faced by such registered persons whose.....
April 10, 2023 Case Laws Income Tax

Petitioner seeking to rectify its Income Tax return qua the TDS now being reflected under the correct PAN - with the expiry of limitation, the law bars the remedy even......
April 10, 2023 Case Laws Income Tax

Allowable deduction in computing the capital gains - Expenditure wholly and exclusively in connection with the transfer of the property - There was no mentioning of any.....
April 10, 2023 Case Laws Income Tax

Addition u/s 68 - unexpalined share capital - the evidences furnished by the assessee did not establish the creditworthiness of the parties to make the impugned......
April 10, 2023 Case Laws Income Tax

Capital gain computation - Exemption u/s 54 - The claim of the assessee is supported by the agreement, receipt and name appearing in the bank statement of the contractor....
April 10, 2023 Case Laws Income Tax

Deduction u/s. 80JJAA - claim made was disallowed to the assessee because it was not included in the return of income filed by the assessee - Assessee did not have the......
April 10, 2023 Case Laws Income Tax

Addition u/s 40A - genuineness commission expenses - The assessee has not produced a single document evidencing the distributorship work done by these agents. Not a......
April 10, 2023 Case Laws Customs

Revocation of customs Broker License - The appellant has verified all the documents such as IEC, GSTIN, Aadhar, PAN etc. submitted by the exporters before processing......
April 10, 2023 Case Laws Service Tax

Valuation - As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value.....
April 10, 2023 Case Laws Service Tax

Levy of Service Tax - license fee paid by the appellant to the Railways - the act of granting license is taxable only after 01.04.2016. Therefore, the grant of license......
April 10, 2023 Case Laws Indian Laws

Unilateral appointment of the Arbitrator, without express agreement - The present award is liable to be set aside on the ground of unilateral appointment of arbitrator......
April 8, 2023 Case Laws GST

Levy of Tax and penalty - expired E-way bill - Despite specific direction passed by this court, the respondent no. 3 caused an assessment imposing tax and penalty under.....
April 8, 2023 Case Laws GST

Benefit of exemption from GST - The manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various Government departments,......
April 8, 2023 Case Laws GST

Scope of Advance Ruling application - This application, is not filed by Firm / LLP, but by the Chartered Accountant in his own name. Since the person who has applied, is....
April 8, 2023 Case Laws GST

Scope of supply - one time premium from the lessee - The applicant wishes to allot developed units to prospective buyers on a long term lease basis for a period of 90......
April 8, 2023 Case Laws GST

Supply or not - subsidized deduction made by the applicant from the employees, who are availing food in the factory - the subsidized deduction made by the applicant from....
April 8, 2023 Case Laws Income Tax

Scope of amendment brought to Section 153C introduced vide Finance Act, 2015 w.e.f. 01.06.2015 - any interpretation, which may frustrate the very object and purpose of......
April 8, 2023 Case Laws Income Tax

Surrendered income - Surrender by the son of the assessee during the course of survey - the delay in retraction by the assessee as pointed out by the Ld. AO cannot be of....
April 8, 2023 Case Laws Income Tax

Nature or receipt - goodwill for closing down own hospital - Addition u/s 28(1) or 28(IV) or capital receipt - The reasoning of the ld. CIT(A) that since the name of the....
April 8, 2023 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Basis adopted during the assessment proceedings cannot be used in the penalty proceedings without following the due process. As such, to......
April 8, 2023 Case Laws Income Tax

Royalty - Income taxable in India or not - access to online database of journals and books - it is very much clear, only limited right of access to the database was......
April 8, 2023 Case Laws Income Tax

Power of CIT for enhancement u/s 251 - those items, which were not part of the ROI, Assessment proceedings or Assessment order, cannot be considered by the ld CIT (A)......
April 8, 2023 Case Laws Income Tax

Unexplained cash deposits into bank accounts during demonetization period - If we consider the quantum of cash deposits into bank accounts of the assessee and the......
April 8, 2023 Case Laws Customs

Classification of imported goods - Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small......
April 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Personal Guarantor - the application filed by the Financial Creditor against the Personal Guarantor was fully maintainable - the Adjudicating......
April 8, 2023 Case Laws Money Laundering

Validity of search - it was necessary to conduct search under Section 17 of PMLA in the premises mentioned in the note; to identify and seize available incriminating......
April 8, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - The amount accrued as discussed earlier is on account of dollar- rupee fluctuation and it cannot in any manner be held that the......
April 8, 2023 Case Laws Service Tax

Levy of service tax - renting of property jointly owned by five persons - receipt of rental income by every individual is only subject to liability of service tax. If......
April 8, 2023 Case Laws Service Tax

Levy of penalty - it is seen that the assessee did not make a single attempt for more than a year to seek clarification. It is evident that the assessee in the meantime.....
April 8, 2023 Case Laws Central Excise

CENVAT Credit - Process amounting to manufacture or not - The processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon.....
April 8, 2023 Case Laws VAT and Sales Tax

Jurisdiction of Lok Ayukta - Rejection of option for settling arrears of sales tax under the Amnesty Scheme - If orders passed by quasi-judicial functionaries exercising....
April 7, 2023 Case Laws GST

Release of seized cash - alleged evasion of tax due - The seizure of cash from the premises of the appellants was wholly uncalled for and unwarranted. Moreover, as the......
April 7, 2023 Case Laws GST

Validity of demand of GST - Mismatch in total turnover as pf GST Return (tax invoice) with total of e-way bills - there is palpable error in the way bill, which may be......
April 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of......
April 7, 2023 Case Laws Income Tax

Condonation of delay in filing income tax return - delay on the part of Chartered Accountant - Considering the phrase “genuine hardship” used in Section 119(2)(b) of the....
April 7, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in.....
April 7, 2023 Case Laws Income Tax

Deduction u/s 54B - LTCG - the claim made by the assessee that of deduction u/s 54B was justifiable as the purchase was made in the name of assessee’s wife for which the....
April 7, 2023 Case Laws Income Tax

Nature of gain on sale of property - LTCG or STCG - Receipt of propter through Gift or POA - Since the gift deed falls under the documents which registration is......
April 7, 2023 Case Laws Income Tax

Undisclosed income u/s 69 - additions based on messages found from the mobile phone - there was no justification for making addition to the total income of the assessee.....
April 7, 2023 Case Laws Income Tax

Revision u/s 263 - Nature of capital gain - On going through the copy of the purchase deed of the said land, we find that direct possession of the land in question had......
April 7, 2023 Case Laws Income Tax

Deduction u/s 80-IB(10) - manner of allocating the common expenses - the financial positions of the assessee will represent distorted position if the common expenses are....
April 7, 2023 Case Laws Income Tax

Unexplained investment - the Ld. AO has himself mentioned in Para 12.1 “The excel sheet does not contain the year wise breakup. A reasonable estimate of these year wise.....
April 7, 2023 Case Laws Customs

Levy of safeguard duty - Validity of show cause notice - bill of entry was finalized - department did not challenge the assessment by way of an appeal - Bill of Entry......
April 7, 2023 Case Laws Customs

Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were......
April 7, 2023 Case Laws Service Tax

Levy of serivce tax - right to use radio frequency - declared service or not - Undisputedly, the act of transferring radio frequencies now falls within ‘declared......
April 7, 2023 Case Laws Service Tax

Refund of unutilized Cenvat Credit - Relevant Date - Period of limitation - export of services - In the present case, the exports were made and refund claims filed......
April 7, 2023 Case Laws Central Excise

Recovery of irregular CENVAT Credit - The non-repudiation of the claims of the department doubting the authenticity and manipulation of the evidence tendered by the......
April 7, 2023 Case Laws Central Excise

100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - It can be seen that the open top containers exported by the appellant is similar to......
April 7, 2023 Case Laws Central Excise

Extended period of limitation - the appellant had been filing their refund claim regularly in respect of all the clearances made from their factory. It is very obvious......
April 6, 2023 Case Laws GST

Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of....

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