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Highlights / Annotations / Catch Notes For May

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May 11, 2023 Notifications GST

Limit for GST e-invoicing modified - Now taxpayers having aggregate turnover exceeding Rs. 5 Crores shall prepare invoice and other prescribed documents, in terms of......
May 10, 2023 Case Laws GST

Removal of provisional attachment of the bank accounts of the petitioner - return of the electronic devices seized - The inspection in this case is January, 2019 whereas....
May 10, 2023 Case Laws Income Tax

Transfer of case u/s 127 - The obligation on the part of AO to record reasons before ordering the transfer of the case and the right of the assessee to be heard in the......
May 10, 2023 Case Laws Income Tax

Long term capital gain - agricultural land - capital asset u/s 2(14) - land as situated within Municipal Limit or not?- it can be held that “Dharuhera” of District......
May 10, 2023 Case Laws Income Tax

Unexplained closing cash balance - Additions u/s.68 - As per the assessee, the cash balance was arising to him out of the accumulated fund from the agricultural......
May 10, 2023 Case Laws Income Tax

Deduction u/s 10B - Interest income inclusion/exclusion - interest on bank deposits was eligible to be included in profits of hundred percent export oriented unit for......
May 10, 2023 Case Laws Income Tax

Capital gain on sale of land - transfer of stock in trade as capital contribution by the assessee in the AOP - the transaction of impugned land introduced by the......
May 10, 2023 Case Laws Income Tax

Addition u/s 68 - Unexplained share transactions - Consideration received other than cash - There are no details on facts as to what was the investment which was made by....
May 10, 2023 Case Laws Income Tax

Assessment u/s 144C - eligible assessee - neither of the conditions prescribed by section 144C (15) (b) stands fulfilled and as such, the Assessee is not an ‘eligible......
May 10, 2023 Case Laws Direct Taxes

Constitutional validity - Amendment to Prohibition of Benami Property Transactions Act, 1988 - Concerned authorities cannot initiate or continue criminal prosecution or.....
May 10, 2023 Case Laws Customs

Prayer for enhancement of sentence awarded vide the impugned judgment - recovery of 14 gold biscuits weighing 2.324 kgs. of foreign origin - The present petition has......
May 10, 2023 Case Laws Customs

Classification of imported goods - Howaru probiotic culture - Recovery of differential duty - Though the adjudication orders appear to have suggested that the imported......
May 10, 2023 Case Laws Customs

Seeking refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request.....
May 10, 2023 Case Laws Companies Law

Liability of Independent Director who was retired before the date of offence - the petitioner as seen from the documents was an Additional Director on the date the board....
May 10, 2023 Case Laws Service Tax

Classification of services - Job work - where the contracts provide for payment of services on piece rate basis and where the supervision over the workmen employed......
May 10, 2023 Case Laws Service Tax

Valuation of taxable services - installation and commissioning and works contract services - the adjudicating authority has not recorded any specific finding as to what.....
May 10, 2023 Case Laws Service Tax

Business Support service or not - privity of contract - doctors appointed on contractual basis - collection of consultation fees/charges from the patients it cannot be......
May 10, 2023 Case Laws Central Excise

Rebate claim - Post GST era - Revenue proposes the re-crediting to the Cenvat Credit ledger instead of paid in Cash - Commissioner (Appeals) while considering the case......
May 10, 2023 Case Laws Central Excise

CENVAT Credit - CVD paid through DEPB Scrip - It is settled that even if the licences were issued under FTP 2000-07 then also the credit cannot be denied, so long the......
May 10, 2023 Case Laws Central Excise

Levy of penalty on Proprietor of the Firm under Rule 26(2) of Central Excise Rules, 2002 - fraudulent availment of CENVAT Credit - Taking note of the fact that penalty......
May 10, 2023 Notes Money Laundering

Reporting Entity - PMLA - List is getting bulky - More categories related to business included
May 10, 2023 Case Laws VAT and Sales Tax

Jurisdiction of Intelligence Officer to levy penalty - penalty proceedings initiated under Section 67 of the KVAT, 2003 - On the basis of the extracted findings of the......
May 9, 2023 Notes Money Laundering

Role and Responsibilities of Reporting Entities under PMLA
May 9, 2023 Notes Money Laundering

Reporting Entity under Prevention of Money Laundering Act, 2002 (PMLA)
May 9, 2023 Case Laws GST

Refund of unutilized Input Tax Credit - export of services or not - the Appellate Authority had rejected the petitioner’s appeal against partial rejection of the claim......
May 9, 2023 Case Laws Income Tax

Deduction u/s 80P - The banking activities under the Banking Regulation Act are altogether different activities. There is a vast difference between the credit societies.....
May 9, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - ITAT has also noted that the huge addition was made in the case of assessee’s group in the block assessment on the basis of the books......
May 9, 2023 Case Laws Income Tax

Stay of demand - the discretion to be exercised u/s 220(6) is to be exercised in a fair and judicious manner and in accordance with the principles laid down by us in......
May 9, 2023 Case Laws Income Tax

Penalty u/s 271AAB(1)(c) - reasonable cause for the said failure - in the absence of any independent reasoning by the learned Tribunal with regard to the merits of the......
May 9, 2023 Case Laws Income Tax

Validity of Assessment 144 - There cannot be any grievance to the assessee to the exparte order passed by the Ld.AO, since the assessee has been heard by the appellate......
May 9, 2023 Case Laws Income Tax

TP Adjustment - Interest on loans and advances given to the AEs - Interest rates vary and are thus dependent on the foreign currency in which the repayment is to be made....
May 9, 2023 Case Laws Income Tax

Penalty u/s 271D - period of limitation u/s 275 - It cannot be said that the relevant assessment or other order was subjected to some appellate proceeding. Consequently,....
May 9, 2023 Case Laws Income Tax

Undisclosed investment v/s business income - addition u/s. 69 - It is a case of excess stock found during the carrying of the business and stock is generated out of......
May 9, 2023 Case Laws Income Tax

Capital gain - transfer of capital asset u/s 2(47) - gift of property by the assessee to his sister out of natural love and affection - Clause (iii) of section 47 of the....
May 9, 2023 Case Laws Income Tax

Disallowance of excess interest paid - diversion of funds for non-business purposes - It is immaterial how the loan was treated by the Director - as far as the assessee.....
May 9, 2023 Case Laws Income Tax

TP Adjustment - Notional interest - interest-free advances extended by the assessee to its AE - In an uncontrolled condition and between persons other than associated......
May 9, 2023 Case Laws Customs

Appellate remedy available to Revenue - Commissioner of Customs to act as Licensing authority and / or administrative exercise of power - Quantum of punishment - Breach.....
May 9, 2023 Case Laws Insolvency and Bankruptcy

Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of......
May 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - period of limitation - date of default - the NCLT ought to have considered the invoices at least for the period preceding three years from the date.....
May 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - The date of default by the Guarantor shall arise only when demand is issued by the Bank to the Corporate Guarantor. The fact.....
May 9, 2023 Case Laws Service Tax

Determination of service tax liability - the deposit insurance activity of DICGC falls within the ambit of section 65(105)(d) of the Finance Act, 1994 and is chargeable.....
May 9, 2023 Case Laws Service Tax

Maintainability of appeal - extended period of limitation - the only allegation in SCN for invocation of extended period of limitation is that the afore-mentioned......
May 9, 2023 Case Laws Service Tax

Refund claim - amalgamation of two entities - any transaction that creates liability or generates an asset in the books of the transferor is afforded the privilege of......
May 9, 2023 Case Laws Central Excise

Refund claim - time limitation - relevant date for grant of interest - the relevant date for computing the interest under Section 11BB would be the date of......
May 9, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - job-worker - capital goods utilised by the job worker - The reversal of credit, claimed well before the issue of show cause notice, has not......
May 9, 2023 Case Laws Central Excise

Refund claim - Deemed export - Period of limitation - intermediate goods are cleared to another EOU - The relevant date needs to be considered from the end of the......
May 9, 2023 Case Laws Central Excise

Benefit of Exemption - Supply of goods to the contractor or subcontractor of PIA - UN/International Organisations or Projects - N/N. 108/95-CE - It is not in dispute......
May 9, 2023 Case Laws VAT and Sales Tax

Taxability - gutka/gutkha/guhtka - appellants argued that state legislatures were not empowered to levy sales tax on those articles, in view of the provision in the......
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......

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H: Mandatory declaration of coal quality specs for imports from Dec 15, 2...

H: Manual filing of monthly import statement allowed temporarily before m...

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F: Export Return

C: Business Continuity for Interoperable Segments of Stock Exchanges

H: Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur ta...

H: Govt exempts income tax on asset transfer between NLC India Ltd & NLC ...

N: Transactions not regarded as transfer. - Central Government notifies t...

H: Rules on administrative setup of GST appellate tribunals across India.

H: New Import Policy Changes Streamline Items like Aviation Fuel, Drugs, ...

H: Amended tax notification empowers Additional/Joint Commissioners to de...

H: New Inland Container Depot in Dhanakya, Rajasthan authorized for impor...

H: Foreign Currency Accounts: 'Startup' definition aligned with govt noti...

H: Forms for appeals against withdrawal of tax exemptions for funds to be...

F: Interest u/s 50 of CGST Act 2017

F: Late fee or penalty if GSTR 9 not filed

F: Consolidated SCN and Order

A: TYPES OF CUSTOMS DUTY IN INDIA

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

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