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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 301 to 350 of 551 Records

1 ....3 4 5 678 9 10 11........ 12

May 15, 2023 Case Laws Central Excise

Proportionate reversal of credit in respect of common input service in terms of Rule 6(3A)(a) of Cenvat Credit Rules, 2004 - It is seen that even prior to Rule 6 (3AA)......
May 15, 2023 Case Laws Indian Laws

Dishonour of Cheque - Given the absence of a demand notice served upon the company HG Retail, which constitutes the drawer of the cheque as the principal accused, the......
May 13, 2023 Case Laws GST

Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should.....
May 13, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional....
May 13, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - reimbursement of cost - once the payment made for the usage of the database does not fall within the ambit of Royalty,......
May 13, 2023 Case Laws Income Tax

Assessment u/s 153A - unabated assessments - the assessments of the assessment years falling within the period of above said six years which are not pending, i.e., which....
May 13, 2023 Case Laws Income Tax

Assessment of trust as Association of Persons (AOP) - family trust - rate of tax - maximum marginal rate or slab rates - Assessee family trust has only income from other....
May 13, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay - time limit for filing appeal - Cloud9 Apartment Owner Association challenged the admission of application for Initiation of CIRP - the limitation.....
May 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Proof of delivery of goods - Present is a case where Demand Notice was not even replied by the Corporate......
May 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - acknowledgement of debts - amount due to the Operational Creditor has been shown as ‘Trade Payable’ in the......
May 13, 2023 Case Laws Money Laundering

Challange to the bail granted by the HC - Money Laundering - scheduled offence - The High Court has neither considered the rigour of Section 45 of the PML Act, 2002 nor.....
May 13, 2023 Case Laws Service Tax

Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,......
May 13, 2023 Case Laws Service Tax

Denial of CENVAT Credit - Input services - commission paid by the respondent to collection agents for collection of dues of post-paid plans from the subscribers -......
May 13, 2023 Case Laws Central Excise

Refund claim - amount deposited under protest or not - mark of protest in the cenvat credit account - Having considered, the Supplementary Instructions, Chapter 13 of......
May 13, 2023 Case Laws Central Excise

Remission of Duty - goods destroyed by fire in factory - Rule 21 - In the present case the entire case has been made out against the appellant for failure to get a......
May 13, 2023 Case Laws Central Excise

Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - When based on the process it was found that the process of......
May 13, 2023 Case Laws Indian Laws

Jurisdiction of the referral court at pre-referral stage - arbitration agreement - If the dispute/issue with respect to the existence and validity of an arbitration......
May 12, 2023 Notifications Companies Law

Application for removal of name, before ROC - to be filed only after filing of pending / overdue Financial Statements and Annaul Returns - Companies (Removal of Names of....
May 12, 2023 Case Laws GST

Validity of Assessment Order - Determination of turnover - plying passenger buses in different States - bifurcation of AC and NON-AC tickets - - Matter restored back -......
May 12, 2023 Case Laws GST

Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the......
May 12, 2023 Case Laws GST

Cancellation of registration of petitioner - non-speaking order - Right to know reasons is a legitimate right for a litigant. Absence of reasons is deprivation of......
May 12, 2023 Case Laws GST

Anti profiteering - Stay on the order of the authority - Constitutional validity of Section 171 - There could not be any urgency for granting any interim order since the....
May 12, 2023 Case Laws Income Tax

Capital asset u/s 2(14) - Scope of the term Asset / property - "interest of every kind" - whether loan given to its subsidiary in India, by the foreign company......
May 12, 2023 Case Laws Income Tax

Validity of assessment u/s 144B - Revenue ought to have been given some leverage to correct themselves - the High Court ought to have remanded the matter to the AO to......
May 12, 2023 Case Laws Income Tax

Validity of Faceless assessment order u/s 144B - Effect of omission of Section 144B (9) on the merits of the impugned judgment and order passed by the High Court - The......
May 12, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - licensing of software products of Microsoft in the Territory of India by the Respondent was not taxable in India as Royalty......
May 12, 2023 Case Laws Income Tax

Addition as gift from assessee HUF which was exempted u/s 56(2)(VII) - The amount spent may be more than that the member may have gotten on the partition of the 'HUF'.......
May 12, 2023 Case Laws Income Tax

Settlement of case - Set off the unabsorbed business loss - filing of belated return - Indeed, the assessee disclosed the income declared in the settlement commission......
May 12, 2023 Case Laws Income Tax

Validity of orders and notices issued u/s 148 - Quantum of escaped income - determination of period of limitation - There is a complete non-application of mind. The......
May 12, 2023 Case Laws Income Tax

TDS u/s 195 - non deduction of TDS on expenses paid/remitted abroad - Fee for Technical Services (FTS) - We endorse the findings of the Ld. CIT(A) that the payments made....
May 12, 2023 Case Laws Income Tax

Liability under the head short term/ long term capital gain - forfeiture of advanced amount against sale of property - provision of section 51 of the Act are applicable.....
May 12, 2023 Case Laws Income Tax

Penalty levied u/s 271F - Return of income (ITR) was filed in time but could be e-verified due to health issues - Since the delay in doing E-verification/filing belated.....
May 12, 2023 Case Laws Income Tax

Bogus sale proceeds as undisclosed income - addition u/s 68 - all these transactions were through banking channels only and in that process assessee has suffered loss. -....
May 12, 2023 Case Laws Income Tax

Addition made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able....
May 12, 2023 Case Laws Income Tax

Disallowance of exemption claimed u/s. 10(38) - Bogus LTCG - Penny stock transactions - The SEBI has suspended the penny stock of those companies, who involved in......
May 12, 2023 Case Laws Customs

Valuation of imported goods - misdeclaration of goods - Commissioner (Appeals) allowed the appeal of the Importer / respondent - product was correctly classifiable under....
May 12, 2023 Case Laws Customs

Levy of penalty u/s 114 (iii) of the Customs Act, 1962 and u/s 114 AA of the Act - Global container carrier (shipping line) and provides liner shipping services......
May 12, 2023 Case Laws Customs

Levy of penalty on CHA - duty drawback making fraudulent export of readymade garments - The allegations that the appellant did not verify the KYC documents of Exporter......
May 12, 2023 Case Laws Customs

Levy of penalty on CHA - allegation of abetting some unscrupulous exporters - mens rea - The CHA are merely but processing agent on documents of clearance of goods......
May 12, 2023 Case Laws Customs

Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the......
May 12, 2023 Case Laws Customs

Classification of imported goods - non-texturized polyester fabric - The declaration of goods as polyester fabric has not been controverted. Woven fabrics containing......
May 12, 2023 Case Laws Customs

Classification of goods proposed to be imported - Cryptogenic Devicc/Token (ProxKey and ProxKey PRO) - Applicant has incorrectly quoted and claimed eligibility to avail.....
May 12, 2023 Case Laws SEBI

Validity of Second Freeze Order - Since the appellant company is not connected to the alleged crime, and has not found mention in the FIR or the chargesheet, the freeze.....
May 12, 2023 Case Laws Insolvency and Bankruptcy

Preferential Transaction or Fraudulent Transaction - creation of the security interest by way of mortgage - The Hon’ble Supreme Court has thus held that if there is a......
May 12, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - predicate offence - The presumption u/s 24 of PML Act can be rebutted only at the stage of trial and not at the stage of framing......
May 12, 2023 Case Laws Central Excise

Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of......
May 12, 2023 Case Laws Central Excise

Date on which notification becoming effective - The period under dispute in this appeal is before introduction of such an amended provision in February, 2009 but going......
May 12, 2023 Case Laws Central Excise

Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a......
May 12, 2023 Case Laws VAT and Sales Tax

Validity of initiation of review proceedings - It is a trite law that an order, which is bad from its inception itself, cannot be cured by subsequent action. In the......
May 12, 2023 Case Laws Indian Laws

Arbitration proceedings - Effects of the amendments in the act through Amendment Act, 2015 - In a case where the notice invoking arbitration is issued prior to the......

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

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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...

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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...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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