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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 51 to 100 of 551 Records

123 4 5 6........ 12

May 29, 2023 Case Laws Customs

Fraudulent availment of benefit of Duty Drawback - diversion of goods (exported) to third country or not - Revenue have not brought on record any evidence of diversion......
May 29, 2023 Case Laws Customs

Imposition of Redemption Fine and Penalty disproportionately - Valuation of imported goods - Taking note of the fact that as per the impugned order itself if it is a......
May 29, 2023 Case Laws Customs

Exemption from payment of CVD - import of goods declared as Platinum Sponge - articles made from recycling of precious metals or during refining process - From perusal......
May 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Existence of dispute - NCLT dismissed the application - Operational Creditors - There was sufficient foundation of genuine disputes between the two.....
May 29, 2023 Case Laws Service Tax

Reverse Charge Mechanism - the demand under service tax on reverse charge mechanism, has to be worked out and calculated transaction wise-wise and invoice-wise. In......
May 29, 2023 Case Laws Central Excise

Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012......
May 29, 2023 Discussion Forum GST

Discussion on: GST - Late fee for the period from date of cancelation of registration to the date of its revocation - this query has been raised by an expert for......
May 29, 2023 Discussion Forum GST

Discussion on: GST APPLICABLE ON SALES OF FACTORY SHED - the experts have deliberated upon that issue to understand weather the transaction is outright sale or in the......
May 27, 2023 Case Laws GST

Provisional attachment of cash-credit facility - Section 83 of the CGST Act - In the instant case, it relates to recovery of GST. Subsection 5 of Section 159 clearly......
May 27, 2023 Case Laws GST

Place of supply of services. - In order to examine whether Section 13(3)(b) of the IGST Act is applicable, it is necessary to identify the service provider and the......
May 27, 2023 Case Laws GST

Levy of tax and penalty - E-way Bill lost its validity - Appellate authority directed to dispose of the appeal preferred by the petitioner manually expeditiously and......
May 27, 2023 Case Laws Income Tax

Transfer u/s 127 - Power to transfer case under the Faceless Assessment Scheme - Even under the Central Charges, the assessment proceedings are conducted through the......
May 27, 2023 Case Laws Income Tax

Nature of receipts - treatment to toll charges during the project construction - capital receipt or revenue receipts - toll receipts received during the period of......
May 27, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16.....
May 27, 2023 Case Laws Income Tax

Capital gain - JDA - transfer of capital asset u/s 2(47) - There is no document by which the revenue can come to the conclusion that there was delivery of possession.......
May 27, 2023 Case Laws Income Tax

TP Adjustment - Interest on delayed receivables - only two instances where there has been a marginal delay of 60 days and 26 days. Considering the nominal delay in the......
May 27, 2023 Case Laws Income Tax

Additions towards Bogus purchases - Estimation of profit - Purchases are to be removed, the corresponding sale is also required to be removed from the profit and loss......
May 27, 2023 Case Laws Income Tax

Assessment u/s 153A - validity of granting the approval u/s 153D - The action of the JCIT granting approval in this case was a mere mechanical exercise, accepting the......
May 27, 2023 Case Laws Customs

Levy of penalty u/s 112(a) - under-invoicing the import goods - Power of DRI to issue SCN - In the present case, the order was adjudicated by the Joint Commissioner of......
May 27, 2023 Case Laws Customs

Refund of Special Additional Duty (SAD) - Period of limitation - Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2.....
May 27, 2023 Case Laws Customs

100% EOU - Joint filing of import documents by the EOU / EPZ unit and the domestic leasing company - The appellant cannot be faulted if the EDI system did not permit a......
May 27, 2023 Case Laws Customs

Smuggling - burden to prove - invocation of Section 123 - the statement recorded under Section 108 of the Customs Act, 1962 made before the customs officers is not a......
May 27, 2023 Case Laws Customs

Levy of penalty u/s 112(a) Though adjudicating authority has invoked the provisions of Prohibition of Benami Property Transactions Act, 1988 without any empowerment to......
May 27, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Seeking restraint/ injunction on the Respondents from encashing or appropriating the Performance Bank Guarantee - The Resolution Plan has been approved with the......
May 27, 2023 Case Laws Insolvency and Bankruptcy

Territorial Jurisdiction for consideration of section 7 application - on the issue of jurisdiction it is unambiguously clear that Punjab National Bank (International)......
May 27, 2023 Case Laws Insolvency and Bankruptcy

Implementation of the approved Resolution Plan - At no point of time, the Appellant made an application praying for any direction to the Resolution Applicant towards......
May 26, 2023 Case Laws GST

Liability to pay GST under reverse charge basis - Kacha Arhtiya or not - Any interpretation which leads to illogical conclusion has to be eschewed. Therefore, it is......
May 26, 2023 Case Laws GST

Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding......
May 26, 2023 Case Laws Income Tax

Exemption u/s 11 - assessee a charitable institution u/s 2(15) - depreciation claimed on the cost of assets - the assessee is eligible for claiming depreciation as......
May 26, 2023 Case Laws Income Tax

TP adjustments - reference made to TPO - Cognizance u/s 92BA(i) - effect of omission of law - undisputedly, by the Finance Act, 2017, clause (i) of section 92BA has been....
May 26, 2023 Case Laws Income Tax

Addition on the ground of balance appearing in HSBC Bank Account, Geneva undisclosed - Nothing has been brought on record in “reasons recorded” or there is any material.....
May 26, 2023 Case Laws Income Tax

Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and......
May 26, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - fee for technical services / FTS - If it is of recurring annual fees, there is no question that assessee was making available....
May 26, 2023 Case Laws Income Tax

Addition u/s 68 - Additions based on the information received from ITO having different Jurisdiction - The Information is just an information for setting the machinery......
May 26, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Addition u/s 68 - An alleged non-compliance of summons issued in some other years cannot be reckoned as 'failure on the part of......
May 26, 2023 Case Laws Income Tax

Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding......
May 26, 2023 Case Laws Income Tax

Addition u/s. 40(a)(ia) - assessee's failure to deduct TDS on Labour Contract Expenses - Sub-contractor No. 4 & 5 have not filed their return of income, so there is no......
May 26, 2023 Circulars Income Tax

TDS on Winnings from online games - Guidelines - Computation of Net winning - TDS in case a user borrows some money and deposits the same - treatment of bonus, referral.....
May 26, 2023 Case Laws Customs

Levy of penalty on Customs Broker u/s 114AA of the Customs Act, 1962 - , there is enough material to substantiate the allegation of malafide against the Appellant and......
May 26, 2023 Case Laws Customs

Revocation of Customs Broker licence - In the instant case the report of inquiry was not furnished to the Appellant seeking his response in compliance to para 6 of......
May 26, 2023 Case Laws Money Laundering

Investigation under PMLA - There is hardly any scope to afford prior opportunity of hearing in a proceeding under PMLA. If the proposition of the applicants that, prior.....
May 26, 2023 Case Laws Money Laundering

Seeking grant of bail - misuse of official position as State Revenue Minister to purchase and claim compensation - it is not the case of the Applicant that the......
May 26, 2023 Case Laws Service Tax

Levy of Service Tax - Business Auxiliary Service (BAS) - Sharing of Revenue - unincorporated joint venture / JV agreement - there is no relationship of service provider.....
May 26, 2023 Case Laws Service Tax

SEZ unit - Refund claim - on the ground of co-relation between the input service and the exportation of goods under the SEZ, the matter has to be verified again at the......
May 26, 2023 Case Laws Service Tax

Refund claim - doctrine of unjust enrichment - The impugned order has relied on the cost accountant certificate to hold that the burden of the tax paid has been built in....
May 26, 2023 Case Laws Central Excise

Clandestine Removal - shortage of stock - Since it is inherent from the very nature of estimation of stocks in steel factories that there will be variations between what....
May 26, 2023 Case Laws Central Excise

Scope of SCN - Setting a new case which travelled beyond the SCN - Original authority has clearly observed that the said chapter note was applicable in the case and the.....
May 25, 2023 Case Laws GST

Levy of penalty u/s 129 (3) of CGST Act - the notice issued u/s 129(1)(a) was nothing more than an empty formality as no time/opportunity has been allowed pursuant to......
May 25, 2023 Case Laws GST

Seeking cancellation of anticipatory bail granted to respondent/accused - It appears that there has not been violation of this condition also. Although nothing bars the.....
May 25, 2023 Case Laws Income Tax

Obligation to file return of income - Assessee being a member of a scheduled tribe - All that was required of her upon receiving the several notices was to demonstrate......

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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...

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

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

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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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