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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 451 to 481 of 481 Records

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April 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP proceedings and approval of resolution plan - judgement has been obtained by playing fraud with the Court or not - The applicant in the present application has......
April 4, 2023 Case Laws Central Excise

Violation of principles of Natural Justice - case of petitioner is that prior to issuance of show cause notice a pre-show cause notice consultation is mandatory - the......
April 4, 2023 Case Laws VAT and Sales Tax

Reasonable Period of time, for providing information - The question as to what is a reasonable period of time for providing information is necessarily required to be......
April 4, 2023 Case Laws Indian Laws

FSSA - Restriction / Prohibition on the manufacture, storage, distribution or sale of Gutka, Pan Masala, flavoured/scented tobacco, Kharra and similar products - the......
April 3, 2023 Case Laws Income Tax

Denial of credit of TDS - whether the assessee is liable for deposit/payment of the TDS already deducted by the vendee, but not deposited or be given credit of the same?....
April 3, 2023 Case Laws Income Tax

TP Adjustment - Interest on delayed receivables - the prime lending rate should not be considered and this reasoning will apply to adopting short term deposit interest......
April 3, 2023 Case Laws Income Tax

Undisclosed income - addition of value of unaccounted assets - search and seizure - It is judicially well settled that when a document is found during the course of......
April 3, 2023 Case Laws Companies Law

Anti-Competition Act - Cartelization - Geep Industries is very clearly in a ‘bilateral ancillary cartel’ with the Panasonic, while Panasonic is found to be member of......
April 3, 2023 Case Laws Service Tax

Levy of Service Tax - declared services or not - charging and recovering liquidated damages on account of delay in supply contract and service contract as per written......
April 3, 2023 Case Laws Central Excise

Refund claim of pre-deposit - Once the Commissioner (Appeals) has established that the amount in question was a pre-deposit, the legal principle laid down by this Court,....
April 3, 2023 Case Laws Central Excise

Maintainability of appeal - non-deposit of mandatory 7.5 % pre-deposit - there is absolutely no error in the order passed by the appellant authority in refusing to......
April 1, 2023 Case Laws GST

Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any......
April 1, 2023 Case Laws GST

Refund of unutilized input tax credit - zero rated supply of goods - Constitutional Validity of provision of Rule 89(4) (C) of the CGST Rules - the impugned Rule......
April 1, 2023 Case Laws GST

Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - the appellant is selling the commercial built-up space to the private......
April 1, 2023 Case Laws Income Tax

Unexplained cash credit in the bank account u/s 68 - Addition on excess sales - there cannot be such abnormal jump in the sale all of sudden. - To avoid the possibility.....
April 1, 2023 Case Laws Income Tax

MAT - inclusion of "transition amount" u/s. 115JB (2C) while computing the book profit - Zero Coupon OFCDs - There will not be any transition amount which requires any......
April 1, 2023 Case Laws Income Tax

Fees for Technical Services - Reimbursement of salary and other related costs - the salaries of such seconded employees were deposited in their overseas bank accounts,......
April 1, 2023 Case Laws Income Tax

Exemption u/s 11 - Assessee has violated section 11(2)(b) r.w.s. 11(5) - Only the relevant income falling within the mischief of section 13(1)(d) of the Act will lose......
April 1, 2023 Case Laws Income Tax

Validity of the re-opening of the assessment - non-issuance of notice u/s. 143(2) - In the absence of such notice, it is presumed that AO did not issue any notice u/s.......
April 1, 2023 Case Laws Income Tax

Disallowance u/s. 40(a)(i) towards the salary cost reimbursed by assessee to AE on cost to cost basis - in the event, TDS has been deducted u/s. 192 of the Act, no......
April 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - properties received as gift from brother - applicability of provisions of Section 56(2)(vii)(b) and 50C - the AO did not carry out the......
April 1, 2023 Case Laws Income Tax

Transfer pricing (TP) adjustments - The method adopted by the TPO suffered from the defect of the comparing uncomparable chemicals, using an average variation between......
April 1, 2023 Case Laws Customs

Valuation of imported goods - Motorcycle and Alloy Wheels 18 inches & 19 inches - enhancement of value - As the re-determined amount was accepted by the customs house......
April 1, 2023 Case Laws Customs

Classification of imported goods - imports of all parts of air-conditioner in CKD/SKD (except capacitors) - It is concluded that imported air-conditioner kits in CKD/SKD....
April 1, 2023 Case Laws Customs

Classification of import goods - Indra Smart Pro” EVSE (Electrical Voltage Supply Equipment) - It emerges that Heading 8537 squarely covers the device involved in this......
April 1, 2023 Case Laws Companies Law

Seeking restoration of name of the company in the Register of Companies (ROC) - A perusal of Section 10A as also Section 252(3) of the said Act would show that the delay....
April 1, 2023 Case Laws Service Tax

Refund of Service Tax - principles of unjust enrichment - As per the work orders, service tax was to be borne by the appellant and the Commissioner (Appeals) has also......
April 1, 2023 Case Laws Central Excise

Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015,......
April 1, 2023 Case Laws Central Excise

Interest on delayed refund - relevant date - order under challenge has wrongly restricted the entitlement of appellant for the interest on the refunded amount to the......
April 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - guarantor's liability - The petitioner, being stood as a guarantee for the aforesaid two companies, was not liable to pay any amount to the......
April 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - cheque issued as security - Since factum with regard to advancement of loan to the tune of Rs. 1.00 lac stands established on record and same was......

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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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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