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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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June 30, 2023 Case Laws GST

Determination of GST / Assessment under GST - To be followed by scrutiny of returns / assessment u/s 61 or not? - Section 73 and 74 are not controlled by Section 61......
June 30, 2023 Case Laws GST

Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on......
June 30, 2023 Case Laws GST

Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees.......
June 30, 2023 Case Laws GST

Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply.....
June 30, 2023 Case Laws GST

Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not.....
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Claim of deduction on account of payment made to settle a class action suit - AO observed the same as in the nature....
June 30, 2023 Case Laws Income Tax

DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal......
June 30, 2023 Case Laws Income Tax

Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the......
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on the order of SEBI in cases of reversal trades and accommodation entries - As evidenced that there is no live link or....
June 30, 2023 Case Laws Income Tax

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares -......
June 30, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - share capital and premium received by the assessee - method of valuation as per Rule 11U and 11UA - When shares were issued at premium based......
June 30, 2023 Case Laws Income Tax

Additions u/s 68 - Low profit ratio - the assessee has discharged his onus before the revenue authorities. AO and the ld. CIT(A) rejected the explanation of the assessee....
June 30, 2023 Case Laws Income Tax

Reopening of assessment - bad debts written off disallowed - To reopen the already concluded assessment on the same very issue would be nothing but review of the order......
June 30, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Disallowances against Credit card expense and computer expenses - considering the amount involve, the contention of the revenue authority....
June 30, 2023 Case Laws Direct Taxes

Indirect contribution of wife in the purchase of the property - Joint properties purchased by husband and wife [housewife] - legal owner - the 1st defendant/wife has......
June 30, 2023 Case Laws Direct Taxes

Benami transaction - Co-owner of the property or not - there is no written documents, in support of the plaintiff's plea that there was a partnership arrangement between....
June 30, 2023 Case Laws Customs

Levy of Penalty on Customs Broker License - The Tribunal on facts found that it is not the case of the revenue that the documents for undertaking the KYC of the importer....
June 30, 2023 Case Laws Customs

Levy of interest during the period of protection granted by the High Court - Imposition of safeguard duties - imports of Aluminum Foil - Interim order was being passed......
June 30, 2023 Case Laws Customs

Exemption from duty of customs - Project Import - failure on the part of the importer to meet the Project Import regulations - The appellant registered its Project......
June 30, 2023 Case Laws Customs

Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund......
June 30, 2023 Case Laws Customs

Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported.....
June 30, 2023 Case Laws SEBI

Penalty for violation of Section 15HB of SEBI Act, 1992 - justification for the Tribunal to reduce the penalty below Rs. 1,00,000/- which is the minimum as permissible -....
June 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - Seeking to restrain the Respondents from proceeding with the Challenge Process - the CoC has approved the Resolution Plan of Respondent No.....
June 30, 2023 Case Laws Insolvency and Bankruptcy

Locus Standi of shareholder of the Corporate Debtor to challenge the Resolution Plan - Seeking for forensic audit of the Books of Accounts of the Corporate Debtor, and......
June 30, 2023 Case Laws Central Excise

Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer......
June 30, 2023 Case Laws VAT and Sales Tax

Opportunity of hearing was granted or not - By various show cause notices, the Petitioner was called upon to file all the evidences in support of its return of income......
June 29, 2023 Case Laws GST

Reimbursement of the GST from the recipient of goods i.e. Indian Railways - Merely because the Petitioner uses the input tax credit which is credited to his electronic......
June 29, 2023 Case Laws GST

Cancellation of GST registration of petitioner - delay in submission of reply to SCN - the petitioner has neither appeared for personal hearing nor has filed reply......
June 29, 2023 Case Laws GST

Levy of 200% penalty - Failure to renew e-Way Bill - The appellants should have done since the goods were sold in transit. Therefore, there is a violation had committed.....
June 29, 2023 Case Laws GST

Levy of GST on receipt of compesation / award - amount for settling a dispute arising out of breach of contract - contract completed during the Pre-GST period - as no......
June 29, 2023 Case Laws GST

Exemption from CGST and UPGST - supply of education and training services to commercial pilots in accordance with the training curriculum approved by the Directorate......
June 29, 2023 Case Laws Income Tax

Income taxable in India - Capital gain from Singapore - benefit of Article 13(4) DTAA - Tax resident of a Contracting State i.e. Singapore - Singapore authorities have......
June 29, 2023 Case Laws Income Tax

Exemption u/s 11 - Receipt of voluntary contributions/corpus fund or capitation fee - AO, based on assumption and surmise, has held that there was violation under the......
June 29, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice - In case the AO concludes, that a case is made out under Section 271(1)(c) of the Act, he needs to indicate, clearly, as to......
June 29, 2023 Case Laws Income Tax

TDS u/s 194H - Discount or Commission - credit notes and gold coins offered on annual rebate to selected dealers upon achieving targets - Fixed rebates are generally......
June 29, 2023 Case Laws Income Tax

Nature of receipts - non-refundable security deposits - CIT(Appeals) has rightly concluded non-refundable security deposits received by appellant has nexus with O&M......
June 29, 2023 Case Laws Income Tax

Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban......
June 29, 2023 News Indian Laws

Increased TCS rates to apply from 1st October, 2023 - Important changes w.r.t Liberalised Remittance Scheme (LRS) and Tax Collected at Source (TCS)
June 29, 2023 Circulars Income Tax

Extension of time limits for submission of certain TDS/TCS Statements i.e. Form No. 26Q, 27Q and 27EQ - Date extended for the First Quarter of the FY 2023-24 to 30th......
June 29, 2023 Case Laws Income Tax

Nature of receipt - one time settlement arising out of waiver of dues of term loan by the lender - Revenue or capital receipt - The waiver of the principal amount which.....
June 29, 2023 Case Laws Income Tax

Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the......
June 29, 2023 Case Laws Income Tax

Offence punishable u/s 276B r/w section 278B - Criminal liability of Directors of the Company - Failure to deposit TDS within prescribed time - The complaint does not.....
June 29, 2023 Case Laws Customs

Import of Accompanied Baggage - Carrying foreign currency beyond permissible limit - Rejection of revision application filed by the petitioner under Section 129DD of the....
June 29, 2023 Case Laws Customs

Valuation - import of old and used ships/vessels for breaking purpose - In the absence of any allegation or evidence of extra consideration having been made by the......
June 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - the Appellant has not received a single Claim from the date of initiation of the Corporate Debtor into CIRP. As the CoC itself is not constituted and in the light....
June 29, 2023 Case Laws Service Tax

Body corporate - corporate guarantee commission - The respondent does not fit in the definition of body corporate because they are not engaged in providing banking......
June 29, 2023 Case Laws VAT and Sales Tax

Denial of claim for concessional rate of tax and claim for sales returns - no C Forms to support the claim for concessional rate of tax - sales return had not been made.....
June 28, 2023 Circulars DGFT

Amendments in Category 5B of the Appendix 3 (SCOMET LIST) to Handbook of Procedures 2023. - Public Notice
June 28, 2023 Circulars DGFT

Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023 - Public Notice
June 28, 2023 Circulars DGFT

Amendment in procedure for import of Copper products and Zinc Oxide under the Revised India Nepal Treaty of Trade - Public Notice

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Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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