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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 501 to 550 of 551 Records

1 ....7 8 9 101112

May 3, 2023 Case Laws Income Tax

Cash deposit in the bank - additions as the unexplained income - When the amount has already been considered when preparing its return of income for the relevant......
May 3, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - profit-linked incentive - infrastructural facility forms part of the Port - Assessee had obtained the permission from Custom Authorities for......
May 3, 2023 Case Laws Income Tax

TP Adjustment - ALP adjustment on account of profit mark-up - It cannot be expected that the parent organization supply support services without charging anything for......
May 3, 2023 Case Laws Income Tax

Unexplained cash credit u/s.68 - it could be safely concluded that assessee company had duly discharged its complete onus with regard to Section 68 of the Act. Hence,......
May 3, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - Scheduled Offences - Seeking quashing of FIR - In the instant case, the direct involvement of the petitioners in the activities......
May 3, 2023 Case Laws Service Tax

Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the......
May 3, 2023 Case Laws Service Tax

Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under......
May 3, 2023 Case Laws Service Tax

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under....
May 3, 2023 Case Laws Central Excise

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application....
May 3, 2023 Case Laws Central Excise

CENVAT Credit - input services - Works Contract Services in so far as they are used for laying of foundation or making of structure for support of capital goods - even......
May 3, 2023 Case Laws VAT and Sales Tax

Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the......
May 2, 2023 Case Laws GST

Refund of unutilized Input Tax Credit (ITC) - Export of services or not - the services rendered by the petitioner are not intermediary services - Recipient of the......
May 2, 2023 Case Laws GST

Validity of Advance Ruling application obtained - matter was alreay pending before DG GST Intelligence - suppression of material facts or not - Taxpayer has not brought.....
May 2, 2023 Case Laws GST

Classification of supply - Motor vehicles - supply of Ambulances (Mobile Common Service Centers) for providing health services - The transaction of supply of ambulances.....
May 2, 2023 Case Laws Income Tax

Income from house property or income from other sources - receipt of compensation for non-occupancy - when any receipt falls under a specific Head, but the same cannot......
May 2, 2023 Case Laws Income Tax

Penalty u/s 271E and 271D - cash deposits and repayment of deposits - assessee is a co-operative society involved in the activity of granting thrift and credit......
May 2, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - when the percentage of income is determined for the assessee while rejecting the books of accounts then that itself covers all other expenses......
May 2, 2023 Case Laws Income Tax

Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on......
May 2, 2023 Case Laws Income Tax

Penalty levied u/s 271B - failure to file the tax audit report within due date - when the Tax Audit Report was made available to the Assessing Officer before completion.....
May 2, 2023 Case Laws Customs

Misconduct - Disciplinary Action against the erstwhile Deputy Commissioner of Customs, Central Excise - DEPB Scheme - Imposing penalty of withholding of 30% of monthly......
May 2, 2023 Case Laws Customs

Valuation of vessel - rejection of declared value - price variation clause - Since the new MoA dated 22.11.2012 has not been found to be incorrect or fabricated and......
May 2, 2023 Case Laws Customs

Redemption Fine - Since the goods imported were in the nature of offending goods having been mis-described in the Bill of Entry, the action in rem is still required to......
May 2, 2023 Case Laws Customs

Import of Aircraft - Benefit of exemption - the Civil Aviation Authority has not treated the operation of the aircraft for the period 05.01.2008 to 04.04.2008 and May to....
May 2, 2023 Case Laws Customs

Change in Classification of goods (different from one proposed in SCN) - The claim of the Revenue that the adjudicating authority can classify the goods in a Customs......
May 2, 2023 Case Laws Service Tax

Extended period of limitation - the reason of fraud or collusion or suppression of facts, etc., “with intent to evade payment of service tax” is a necessary ingredient......
May 2, 2023 Case Laws Service Tax

Levy of Penalty - It is a fit case of waiver of penalties proposed under Section 76, 77 & 78 of the Act ibid, in terms of Section 80 of the Finance Act. 1994 - it is......
May 2, 2023 Case Laws Central Excise

CENVAT Credit - Invalidation of advance authorization - As per Cenvat Credit Rules, there is no bar for the input received by an assessee that such input is otherwise......
May 2, 2023 Case Laws VAT and Sales Tax

Validity of assessment order - concealment of Gross Turn Over (GTO) - Section 35(7) contemplates of such a proceeding against an assessee regarding whom the Assessing......
May 1, 2023 Case Laws Customs

Constitutional Validity of pre-import condition - advance authorization - There is no constitutional compulsion that whilst framing a new law, or policies under a new......
May 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - As the Notification would indisputably apply to the facts of this case, the petitioner may approach the competent......
May 1, 2023 Case Laws Income Tax

Commission of offence u/s 276B r.w.s 278B - The petitioner neither falls within the definition of “Assessee”, “Principal Officer” nor an “Employee”. He was also not part....
May 1, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - low income from liquor business - the books of account, which are duly audited and furnished before the Assessing Officer, were never rejected.....
May 1, 2023 Case Laws Income Tax

Disallowance of expenditure on salary and wages - establishment of nexus between the expenditure and the purpose of business - The assessee’s claim in the instant case......
May 1, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of tds u/s 194C - transportation charges - Merely because there is no compliance on the part of the assessee to furnish the prescribed......
May 1, 2023 Case Laws Income Tax

Addition u/s 68 - assessee was unable to produce the Director of lender company so the identity of lender is not established - When the interest income of lender stands.....
May 1, 2023 Case Laws Income Tax

Recomputation of capital gains - Considering lower value of consideration for the sale of equity shares than the consideration initially agreed among the parties -......
May 1, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - depositing cash in bank account of supplier - the purpose of Section 40A(3), is only preventive and to check tax evasions and flow of......
May 1, 2023 Case Laws Customs

Stay of pre-deposit - Constitutional vires of Section 129E of the Customs Act, 1962 - given the financial position and the wherewithal of the Petitioners, an opportunity....
May 1, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - import of Hydrogenated Vegetable oils (Vanaspati Ghee) - quantity of 45,120 Kg was found to be adulterated and unfit for human....
May 1, 2023 Case Laws Customs

Valuation of imported goods - In case of new machinery, Rules require valuation to be done on the basis of contemporaneous imports (NIDB data). In absence of such data,.....
May 1, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Guarantor - When the Bank has given time to the Guarantor to make payment on 01.10.2020, there can be no default on part of the Guarantor.....
May 1, 2023 Case Laws Insolvency and Bankruptcy

Rejection of section 9 application - initiation of CIRP - Enquiry into such allegations and counter-allegations would entail detailed investigation and the legislative......
May 1, 2023 Case Laws Service Tax

SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the......
May 1, 2023 Case Laws Service Tax

Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity......
May 1, 2023 Case Laws Service Tax

Taxability - Liquidated damages/ penalties recovered - since, collection of such amount is towards delayed completion of work, which is not a regular phenomenon and......
May 1, 2023 Case Laws Central Excise

Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the......
May 1, 2023 Case Laws Central Excise

Non-payment of Excise Duty - 1456 pcs. of other branded garments and 4963 pcs. of branded garments - return of duty apaid garments - In the present case, the appellant......
May 1, 2023 Case Laws VAT and Sales Tax

Jurisdiction of State GST Department to initiate proceedings for recovery of any nature for the period prior to acceptance of the Resolution Plan under IBC - While......
May 1, 2023 Case Laws Indian Laws

Pledge of shares - whether the accused No.1 Company was entitled to invoke the pledge at any time in the event of default or not? - It is found that the complaint, taken....
May 1, 2023 Case Laws Indian Laws

Stamp duty - Asserting value of immovable property - Comprehensive sale of all the assets and, in a single transaction - the sale deed operated to convey the rights over....

1 ....7 8 9 101112

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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...

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

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