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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 401 to 450 of 551 Records

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May 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - Funds Insufficient - Signatory of Cheques - vicarious liability of Directors - If the plea of petitioners is accepted that since they were not a......
May 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of Director - petitioner had resigned more than a month prior to even issuance of cheque in question - The material placed on......
May 9, 2023 Case Laws Indian Laws

Validity of Arbitral Award - This Court holds that the terms of the contract has been construed in a reasonable manner and the Award passes muster. Just because an......
May 8, 2023 Case Laws Income Tax

Disallowance of expenses - Tribunal has observed that the AO has disallowed 25% of the expenses claimed under the heads consumables, power/fuel, packing, freight,......
May 8, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has acted only on the basis of information received from Investigation Wing without any exercise it has own level and only on the......
May 8, 2023 Case Laws Income Tax

Penalty u/s 271AAB(1A) - once the document which has the characteristics of ‘undisclosed income’ found and recovered during the course of search and based on such......
May 8, 2023 Case Laws Income Tax

Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s......
May 8, 2023 Case Laws Income Tax

Computation of capital gains - Non-resident - Long term capital Gain / loss on share transactions - Benefit of indexation - it cannot be disputed that if as per section.....
May 8, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - levy of penalty - the appellant is responsible for the use of Customs Broker License by its......
May 8, 2023 Case Laws Customs

Benefit of exemption - import of machine for construction of roads - diversion of goods - it appears that though at the time of seizure the goods were in custody of......
May 8, 2023 Case Laws Insolvency and Bankruptcy

Claim of secured creditor - right on the basis of the pledged shares - appellants not having advanced any money to the Corporate Debtor - The appellant no.1 – M/s.......
May 8, 2023 Case Laws Service Tax

Non payment of service tax - Banking and other financial services - f penal charges arises on account of a separate cause of action which is independent of lending......
May 8, 2023 Case Laws Service Tax

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an......
May 8, 2023 Case Laws Central Excise

Classification of goods - Zymegold Plus - Dripzyme - The department has taken resort to the definition of ‘fertilizer’ as provided in Fertilizer Control Order, 1985 for.....
May 8, 2023 Case Laws Central Excise

Classification of goods - product ‘alternators - General Rules for Interpretation - The ‘General Rules’ come into play only if classification and assessment of......
May 8, 2023 Case Laws Central Excise

Classification of goods - Newprint-in-reels - Since, the Revenue has not filed any appeal against the decision of the Tribunal whereby the benefit of the notification......
May 8, 2023 Case Laws VAT and Sales Tax

Classification of goods - medicated talcum powder - the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i.e. describing an......
May 7, 2023 Notes Money Laundering

PMLA - Reporting entity - Practicing CA, CS & CWA included in the list
May 6, 2023 Case Laws GST

Locus standi to file application for Advance Ruling application - applicant is a recipient of services - Seeking ruling on payment of upfront lease premium - exempt from....
May 6, 2023 Case Laws GST

Rejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - appropriate directions have to be issued in the case on hand so that the......
May 6, 2023 Case Laws GST

Liability to pay tax under GST registration - applicant provides accommodation to pilgrims who visit the Ambaji Temple - On being asked whether the rooms of Nandini......
May 6, 2023 Case Laws GST

Supply of pure services as a Sub-contractor to another contractor of the SMC - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation....
May 6, 2023 Case Laws GST

Classification of services - pure services or not - Architectural Consultancy Service provided by the applicant to Surat Municipal Corporation for construction of SMIMER....
May 6, 2023 Case Laws Income Tax

Characterization of gain on sale of property - nature of transaction - transfer of capital assets or transfer of stock in trade - ITAT has without examining any of the......
May 6, 2023 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - Commissioner was of the opinion that the activity of the respondent-assessee cannot be said to be solely for imparting the education and,......
May 6, 2023 Case Laws Income Tax

Income Declaration Scheme - The amount deposited by the petitioner under the IDS could not have been forfeited and have neither been refunded nor adjusted. This is not a....
May 6, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - the onus would be on the AO to provide reasons to disbelieve the bank statements and supporting documents for......
May 6, 2023 Case Laws Income Tax

Suppression of receipts - Income from the additional works - since the customers have directly made the payments to the contractors for the additional works carried on......
May 6, 2023 Case Laws Income Tax

Assessment of trust - anonymous donations made u/s 115BBC - AO had conducted due verifications and enquiry at his end but has failed to point out anything constructive......
May 6, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - AO has failed to apply proper and correct section of Income Tax Act to the “Investment in the Undisclosed Stock”. The undisclosed investment in....
May 6, 2023 Case Laws Income Tax

Attribution of profit to PE qua the offshore supply of plants and equipments - Attribution of profit to PE qua the offshore supply of plants and equipments - Additions......
May 6, 2023 Case Laws Customs

Burden of proof in case of Smuggling Activity - This discharge of burden of proof, in our opinion, can only happen in cases where there is a reasonable possibility of......
May 6, 2023 Case Laws Customs

Redetermination of the assessable value of the goods imported - accepting the lowest of the contemporaneous import value of identically described goods - it is seen that....
May 6, 2023 Case Laws Customs

Determination of effective date and time of implementation of Notification No. 93/2017-Cus. dated 21.12.2017 enhancing Customs duty - Re-assessment of duty post......
May 6, 2023 Case Laws Customs

Levy of penalty u/s 112(a) on the Customs Broker/appellant - Later, on further analysis of the sample by the Department, different composition of the goods was found......
May 6, 2023 Case Laws Companies Law

Claim against Official Liquidator representing company subsequent to the order of winding up - the liability on account of the property tax and water tax claimed by the.....
May 6, 2023 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filling E-TDS - No valid reason has been given by the assessee for the delay in filling the Quarterly statements. - Assessee has......
May 6, 2023 Case Laws Income Tax

Assessment order u/s.143(3) r.w.s.144C(13) on a non-existing entity - amalgamation of company - The assessment order, referring only to the name of the amalgamating......
May 6, 2023 Case Laws Service Tax

Simultaneous proceedings at different locations - In the impugned order the Commissioner has rightly observed that action has already been initiated in Visakhapatnam and....
May 6, 2023 Case Laws Companies Law

Seeking grant of anticipatory bail - Money Laundering - collection of huge amounts and after collecting these amounts floating of various companies numbering more than......
May 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Operational Creditors - The tone and tenor of these protracted correspondences clearly manifest existence of dispute....
May 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - when the Corporate Debtor has frozen their liability, subsequent raising the issue of rate differences and attendant....
May 6, 2023 Case Laws Service Tax

Classification of services - manpower supply services or Business Auxiliary Service (BAS) - The tenor of the contract clearly indicate that the Agreement entered into by....
May 6, 2023 Case Laws Service Tax

Refund of excess tax paid - rejection on the ground of time limitation - only under specific circumstances like “unconstitutionality, illegal levy, mistake of law’’......
May 6, 2023 Case Laws Service Tax

Partial rejection of claim for refund of tax - The impugned order has not adduced any reason for not extending the benefit that the clarification circular of the Central....
May 6, 2023 Case Laws Service Tax

Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule....
May 6, 2023 Case Laws VAT and Sales Tax

Adjustment of Refund with the dues - application for the Amnesty Scheme was under consideration - serious prejudice has also been caused to the Petitioner by the......
May 5, 2023 Case Laws Income Tax

Income taxable in India - Income attributable to the operations carried out in India - Article 7 of DTAA with USA, may not really go to the rescue of the Revenue for the....
May 5, 2023 Case Laws Income Tax

Liability of directors of private company - validity of order u/s 179 - The order which has been passed by the authority is without dealing with the basic elements of......
May 5, 2023 Case Laws Income Tax

Capital gains - Firm is succeeded by a company with no change either in the number of members or in the value of assets - Transfer by way of distribution of assets - 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: 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...

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

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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