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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 401 to 450 of 481 Records

1 ....5 6 7 8910

April 6, 2023 Case Laws GST

Supply or not - liquidated damages collected for non-performing of an act - In the light of section 7 read with definition of consideration u/s 2(31), liquidity damages.....
April 6, 2023 Case Laws GST

Levy of GST - supply of 1kg packing red gram dal secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada - the commodity is packed.....
April 6, 2023 Case Laws GST

Levy of GST - amount recovered from employees for canteen facility provided to them - As provision of canteen facility is a mandate as per Factories Act, 1948, we see......
April 6, 2023 Case Laws Income Tax

Provision for warranty - Tribunal has examined the relevant clause in the terms and conditions and found that the warranty clause is in-built in the guarantee clause......
April 6, 2023 Case Laws Income Tax

Power of CIT(A) - Admitting new evidence under Rule 46A(1) of the Income Tax Rules - Sub-rule(4) of Rule 46-A starts with an obstante clause empowering the CIT(A) to......
April 6, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - issuance of a notice u/s 148 in the absence of any new tangible material was nothing but an attempt to review the......
April 6, 2023 Case Laws Income Tax

Lease equalization charge claimed as a deduction from gross lease rentals received - the assessee is entitled for bifurcation of lease rental as per the accounting......
April 6, 2023 Case Laws Income Tax

Revision u/s 263 - Having found that the assessee was owner of at least 2 residential houses, we are in agreement with the twin-issues raised by Ld. PCIT i.e. (i) the......
April 6, 2023 Case Laws Income Tax

TP Adjustment - Recovery of expenses represent expenses incurred by the assessee company on behalf of AE towards Bid bond expenses. These expenses were also recovered by....
April 6, 2023 Case Laws Income Tax

TDS u/s 195 - Non-deduction of TDS for legal and professional charges paid - no technical knowledge, skill, experience, knowhow or process is made available to assessee.....
April 6, 2023 Case Laws Income Tax

Depreciation - mandation of ownership of such machines in name of the assessee - a hire purchase agreement is one where the hirer has an option to purchase the goods in.....
April 6, 2023 Case Laws Income Tax

Undisclosed income - differential amount of sale proceeds - the findings of the lower authorities were not based any documentary evidences, but based on some presumption....
April 6, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - immovable property having difference between actual consideration and stamp duty value - the mere fact that some stray revenue entries have.....
April 6, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - no proof/evidence of sale of crops - the AO has disbelieved the statement of the assessee and the nature of trend in the......
April 6, 2023 Case Laws Companies Law

Abuse of dominant position - Google has not provided the financial information as sought by the CCI vide its order dated 6.10.2021, and reiterated in its later order......
April 6, 2023 Case Laws Service Tax

Taxable services or not - providing corporate guarantee to its group companies without consideration - No effort was made on behalf of the Revenue to assail the above......
April 6, 2023 Case Laws Service Tax

Invocation of extended period of limitation - uppression of facts or not - the Department could not have taken shelter of the third party information, as it was......
April 6, 2023 Case Laws Service Tax

Export of service - Place of provision of services - analysis and identification of genetic patterns of a disease/ailment -reports are sent to the clients electronically....
April 6, 2023 Case Laws VAT and Sales Tax

Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act....
April 6, 2023 Case Laws VAT and Sales Tax

The profile of an assessing authority can no longer be that of a stern and unreasonable automaton that is programmed solely to collect the tax that the revenue......
April 6, 2023 Case Laws Indian Laws

Scope of RTI - private unaided educational institution - It cannot be disputed that educational institutions, whether private or public, perform a critical public......
April 5, 2023 Case Laws GST

Transportation of goods - Documents to be carried in physical form or electronic form - Rule 138A - When the said provision specifically provided for that documents and.....
April 5, 2023 Case Laws GST

Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in......
April 5, 2023 Case Laws Income Tax

Disallowance on loss on shares - colourable device - when all the parties to the transaction are genuine and the intention of the assessee in subscribing to the......
April 5, 2023 Case Laws VAT and Sales Tax

Classification of goods - melamine utensils, i.e., plates, bowls, spoons and dinner sets, etc. - The word “appliances” being word of day-to-day use, its popular or......
April 5, 2023 Case Laws Income Tax

Addition u/s 68 - assessee is not required to maintain proper books of accounts since he has opted for presumptive taxation u/s 44AD - Since the assessee is admittedly......
April 5, 2023 Case Laws Income Tax

Unaccounted and Unexplained cash credit u/s 68 - capital introduced by partners - There was no justification for making addition to the total income of the assessee on......
April 5, 2023 Case Laws Income Tax

Addition u/s. 40(b)(v) - remuneration paid to partners - The supplementary partnership deed operates retrospectively, the calculation of the remuneration paid to......
April 5, 2023 Case Laws Income Tax

Registration u/s.80G - In the case of the assessee, Shri Sai Bhakta Seva Trust, the main object is to construct and maintain Shri Sai baba temple. This fact has not been....
April 5, 2023 Case Laws Income Tax

Penalty u/s 271B - failure to get the accounts audited in time - It appears that the book results shown by the assessee were substantially accepted by the revenue as......
April 5, 2023 Case Laws Income Tax

Revision u/s 263 - When the AO adopted one of the courses permissible in law and it has resulted in loss to the revenue, or where two views are possible and the AO has......
April 5, 2023 Case Laws Income Tax

Additions made u/s 68 - capitation fee paid for admission of assessee’s children - Though, Commissioner (Appeals) has made an attempt to cover up the legal lacuna by......
April 5, 2023 Case Laws Central Excise

Clandestine Removal - the extended period of limitation could not have been invoked as well as the penalty could not have been imposed since there is no charge of......
April 5, 2023 Case Laws VAT and Sales Tax

Discretionary power for imposition of penalty - Penalty is not prescribed for mechanical imposition because law permits such a levy. It is well settled legal position......
April 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - legally enforceable debt - financial capacity of the complainant - The learned Magistrate has rightly shifted the burden upon the complainant to......
April 4, 2023 Case Laws Income Tax

Validity of Revision u/s 263 by CIT - As per PCIT AO omitted to examine the transaction of transfer of land held as “Stock-in-trade” in the light of the provision of......
April 4, 2023 Case Laws Income Tax

Interest levied u/s. 234B - Liability of advance Tax - TDS was not deducted by the payer - The assessee was aware about the delay in deposit of tax and filing of return.....
April 4, 2023 Case Laws Income Tax

Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of......
April 4, 2023 Case Laws Income Tax

Withholding Tax (TDS) u/s 195 - payment of distribution fees - treatment as Royalty / FTS - DAPE [Dependent Agent Permanent Establishment - the Assessee cannot be......
April 4, 2023 Case Laws Income Tax

Addition u/s 10AA - SEZ unit - assessee cannot be denied the benefit upon the conversion from the proprietorship concern to the partnership firm. Likewise, there was......
April 4, 2023 Case Laws Income Tax

Double counting of the revenue - Additions on the basis of Form 26AS - the assessee itself has furnished copy of bank statements and summary reconciliation sheets before....
April 4, 2023 Case Laws Income Tax

Correct head of income - Business Income or capital gain - assessee decided to sale the agriculture land, due to compulsion, hence assessee cannot be treated as a trader....
April 4, 2023 Case Laws Income Tax

Addition u/s 69A in respect of unexplained money - search and seizure u/s 132 - In the WhatsApp messages, it was never stated that the money belonged to the assessee but....
April 4, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - The prerequisites towards applicability of Explanation-5A has not been demonstrated by the Revenue either in the penalty order or the first......
April 4, 2023 Case Laws Income Tax

Revision u/s 263 - Unexplained cash deposits - Merely because documents, noted by the AO to be produced by the creditor of source of cash deposit in response to summons.....
April 4, 2023 Case Laws Income Tax

Claiming interest u/s 244A on the excess tax deposited by the assessee under self-assessment - From the reading of the provisions of section 244A as were applicable to......
April 4, 2023 Case Laws Income Tax

Disallowance of deduction u/s 35AD - leasing out of Godown for non agriculture purpose - skimmed milk does not constitute “agricultural produce” - the whole deduction......
April 4, 2023 Case Laws Income Tax

Disallowance of guarantee commission - in case the assessee has incurred expenses towards payment of guarantee commission as proposed pertaining to the relevant......
April 4, 2023 Case Laws Income Tax

tion u/s. 56(2)(viib) - Issue of additional shares at premium while splitting the existing shares - As observed by the Tribunal in its aforesaid order, such allotment of....
April 4, 2023 Case Laws Customs

Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of.....

1 ....5 6 7 8910

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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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...

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