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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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May 31, 2023 Case Laws GST

Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable......
May 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - doctrine of res judicata - principal of consistency - Consistency does not mean putting iron fetters on the subsequent decision making;....
May 31, 2023 Case Laws Income Tax

Review petition - Reopening of assessment u/s 147 - petitioner/assessee was a “non-filer” - cash deposit - It cannot be said that the notice under Section 148 of the Act....
May 31, 2023 Case Laws Income Tax

Reopening of assessment - legality and validity of notice u/s 148 and order u/s 148A(d) - unexplained loan transaction - considering the nature of huge financial scam,......
May 31, 2023 Case Laws Income Tax

Addition on account of services rendered by the assessee to its AE in India - whether FTS under the provisions of Article 13(4)(c) of the India-UK DTAA? - the......
May 31, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - debatable issue arises - partial income not offered to tax - revenue from web hosting services - income in the nature of royalty or not - since......
May 31, 2023 Case Laws Income Tax

TDS liability on year end provisions of expenses - Assessee in default u/s 201(1) - non-deduction of TDS on provision for expenses made at the end of the year u/s 194C,.....
May 31, 2023 Case Laws Income Tax

Depreciation on goodwill - goodwill as acquired during business acquisition - We find merit in the argument of assessee that the net balance of purchase consideration......
May 31, 2023 Case Laws Income Tax

Rectification u/s 154 - No doubt that the income tax authority can rectify any apparent mistake in its order however, when the order of the AO, has been upheld by the ld....
May 31, 2023 Case Laws Income Tax

Taxability of shipping income - Shipping income as dealt by Article-8 states that profits derived by an enterprise of a contracting state by operation of ships in......
May 31, 2023 Case Laws Income Tax

Unexplained deposits in cash in bank - assessee's father was the owner of agriculture land and the said cash was deposited partly out proceeds from sale of agriculture......
May 31, 2023 Case Laws Income Tax

TDS u/s 194C or 192 - existence of employer and employee relationship between the doctors and hospital - fact remains that as per details filed by the assessee,......
May 31, 2023 Case Laws Income Tax

Unexplained cash deposits during demonetization period - Assessee could not also explain how the amount withdrawn in the year 2013 was made available for depositing in......
May 31, 2023 Case Laws Customs

Violation of import conditions - goods (Raw Petroleum Coke) imported by the respondent admittedly having sulphur content in excess of 7% conform to Indian Standard 17049....
May 31, 2023 Case Laws Customs

Classification of export goods - Ilmenite upgraded (processed) - it is difficult to agree with the view of the Department that to obtain beneficiated Ilmenite processes.....
May 31, 2023 Case Laws Insolvency and Bankruptcy

Continuation of CIRP proceedings when the operational debts have been paid by the corporate debtors - Appellant cannot get away from liability of interest by saying that....
May 31, 2023 Case Laws Service Tax

Short payment of service tax - subsequent adjustment with excess tax paid - The appellant can adjust the service tax excess paid against his service tax liability for......
May 31, 2023 Case Laws Service Tax

Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black......
May 31, 2023 Case Laws Central Excise

Rejection of petitioner’s claim for benefit of budgetary support - If the provisions of the Scheme Notification are given the meaning as sought to be done by the......
May 31, 2023 Case Laws Central Excise

Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to.....
May 30, 2023 Notes Income Tax

Income deemed to accrue or arise in India - Clause wise scheme and arrangement of various activities - Section 9
May 30, 2023 Case Laws GST

Interest on the delayed disbursal of amount of Budgetary Support already sanctioned - Admittedly, the funds at the disposal of Commissionerate were far less than the......
May 30, 2023 Case Laws GST

Seeking grant of regular bail - evasion of GST - Given the fact that the petitioner was arrested on 13.03.2021 and is in custody ever since in a case where the maximum......
May 30, 2023 Case Laws GST

Validity of show cause notice - Insufficient details in the SCN - no date, time and venue for personal hearing was shown in the notice - Section 74 of MPGST Act - It is.....
May 30, 2023 Case Laws GST

Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The.....
May 30, 2023 Case Laws Income Tax

Revision u/s 263 - LTCG chargeable in India - tax treaty entitlement, - whether the assessee is a resident for tax purposes? - CIT was of the view that the Ld. AO did......
May 30, 2023 Case Laws Income Tax

Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 -.....
May 30, 2023 Case Laws Income Tax

Bogus purchases - estimation of income - Sales Tax Department has proved beyond doubt that the parties declared as hawala traders were involved in providing......
May 30, 2023 Case Laws Income Tax

Addition u/s 41(1) - Cessation of liability for sundry creditors - assessee failed to prove the credit balance of these two parties - Assessee has duly acknowledged its.....
May 30, 2023 Case Laws Income Tax

Weighted deduction on R&D expenditure claimed u/s 35(2AB) - Claim denied for want of requisite approval received from DSIR - If the appellant is aggrieved by the denial.....
May 30, 2023 Case Laws Income Tax

Determination of income of the trust after denial of the exemptions under section 11 - Once the exemption claimed by the assessee u/s 11 of the Act has been denied, the.....
May 30, 2023 Case Laws Customs

Seeking presence of his Advocate during the interrogation and recording of statements at visible but not audible distance - the direction which has been sought by the......
May 30, 2023 Case Laws Customs

Revocation of Customs Broker License - subletting of the license - It is alleged that the customs broker had granted access of the credentials, necessary for undertaking....
May 30, 2023 Case Laws Companies Law

Requirement of maintenance of books of accounts - CBI asked the petitioner to furnish the books account for the period beyond eight years - On the basis of plea that the....
May 30, 2023 Case Laws Insolvency and Bankruptcy

CIRP - right of the creditors for recovery of dues of the corporate debtors from the third parties - It is for the Resolution Professional or the successful resolution......
May 30, 2023 Case Laws Insolvency and Bankruptcy

Disqualification of resolution applicant - wilful defaulter of bank - Rejection of Resolution Plan submitted by the Applicant - Appellant submits that on the day when......
May 30, 2023 Case Laws Money Laundering

Presence of Advocate during Enquiry/interrogation as a matter of right - in the earlier judgements of the High Court’s, the presence of advocate was allowed on the basis....
May 30, 2023 Case Laws Money Laundering

Money Laundering/Conspiracy - proceeds of crime - The words “prima facie case” as such have not been defined under any provision of the Code. At different stages of a......
May 30, 2023 Case Laws Money Laundering

Validity of the provisional attachment order - Money Laundering - The authorities, after elaborate discussion, made a finding that he has a reason to believe that the......
May 30, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - Or the appeal was filed within the time - Once the appellant had indicated in ST-IV form that the order was received by the......
May 30, 2023 Case Laws Service Tax

Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of......
May 30, 2023 Case Laws Central Excise

Short payment of Central Excise duty - allegation of undervaluation of liquid hair dye - The revenue itself has directed the assessee to furnish the bond since the......
May 30, 2023 Case Laws VAT and Sales Tax

Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed....
May 29, 2023 Case Laws GST

Release of goods and conveyance - the GST department has seized the goods on the ground that the transactions are fictitious and supplier is not existing the petitioner.....
May 29, 2023 Case Laws Income Tax

Reopening notice u/s 148A(b) - validity of order passed u/s 148A(d) and u/s 148 - HC set aside the notice u/s 148 and order u/s 148(b) and directed AO to furnish the......
May 29, 2023 Case Laws Income Tax

Reopening of the assessment U/S 147 - the High Court has quashed the show cause notice on the ground that the AO has accepted the claim of expenditures during scrutiny......
May 29, 2023 Case Laws Income Tax

Condonation of delay in filing of return of income (ITR) - petitioner claimed that he is a foreign citizen having ASCII status and he cannot be reasonably expected to......
May 29, 2023 Case Laws Income Tax

Deduction u/s 80IB - delayed filing of audit report in the prescribed Form 10CCB - As the assessee had failed to comply with the statutory conditions which rendered her.....
May 29, 2023 Case Laws Income Tax

Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is......
May 29, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - failure to deduct tax on site rent in respect of contract with DTC for display of advertisement on DTC Bus Queue Shelters and Times Keeper......

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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