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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 101 to 150 of 619 Records

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June 26, 2023 Notifications Income Tax

New Tax Regime u/s 115BAC in respect of Individuals, HUF and others as Amended By Finance Act, 2023 - Various changes made in corresponding rules for income taxable as......
June 26, 2023 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - scope of amendment made by the Finance Act, 2022 to Section 14A - Amendment is retrospective or prospective in nature - the amendment of....
June 26, 2023 Case Laws Income Tax

Validity of assessment order - Jurisdiction to AO to adjudicate the assessment u/s 143(3) - While quashing the notice, High Court has granted the liberty to the......
June 26, 2023 Case Laws Income Tax

Maintainability of Writ Petition simultaneously while filing the statutory appeal before the CIT(A) - Rejection of application for rectification u/s 154 - Denial of full....
June 26, 2023 Case Laws Income Tax

Role of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It is clear that the Parliament intended the AO to be both......
June 26, 2023 Case Laws Income Tax

Validity of reopening of assessment - At the stage of taking decision under Section 148 AO is required to form an opinion based on information available before him,......
June 26, 2023 Case Laws Income Tax

Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for....
June 26, 2023 Case Laws Income Tax

Denial of Registration u/s. 12AB - when the Trust Deed was there before the CIT(E) and the assessee furnished all the necessary details of the activities carried out up.....
June 26, 2023 Case Laws Income Tax

New claim of capital losses in the revised return - Return filed within the due date prescribed u/s 139(5) but subsequent to the due date prescribed u/s 139(1) -......
June 26, 2023 Case Laws Income Tax

Disallowance u/s 40(a)(i) - Non deduction of TDS - sales commission paid to agents outside of India, who are having no permanent establishment in India, in respect of......
June 26, 2023 Case Laws Income Tax

Deduction of club membership fees paid to Cricket Club of India in the name of Director - Business was closed / wounded up as the company was converted to LLP - Since......
June 26, 2023 Case Laws Customs

100% EOU - mis-declaration - the appellant has violate the faith imposed in them in as much as they did not even bother to check whether the job worker declared by them.....
June 26, 2023 Case Laws Customs

Refund - Unjust enrichment - burden of duty is transferred to the buyer of the goods or not - Merely CA Certificate per se cannot be the sole ground for proving that......
June 26, 2023 Case Laws Customs

Recovery of Refund - The original orders passed by the adjudicating authority in sanctioning the refunds in favour of the appellants were not challenged by Revenue......
June 26, 2023 Case Laws Service Tax

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of......
June 26, 2023 Case Laws Central Excise

Cash Refund claim of education cess - Transition to GST regime - the appellant are not in a position to utilize Cenvat credit of Education Cess and Secondary and Higher.....
June 24, 2023 Notifications DGFT

The Category 5B of the Appendix 3 (SCOMET List) of Schedule 2 of the ITCHS classification of Import and Export Items that controlled the export of all kinds/types of......
June 24, 2023 Notifications DGFT

Chromium Ores and Concentrates - The export items under HS Code 2610 have been placed under restricted category with immediate effect. Amendment in Export policy of HS......
June 24, 2023 Circulars DGFT

Procedure for applying for Amnesty scheme for onetime settlement of default in export obligation by Advance and EPCG authorization holders in manual mode - Circular
June 24, 2023 Case Laws GST

Cancellation of GST registration of petitioner - non-speaking order - While issuing Show-cause notice for cancellation of Registration, necessary documents were not......
June 24, 2023 Case Laws GST

Reversal of Input Tax credit / ITC - financial credit note is issued for part amount of invoice - the financial credit note shall not be used as a conduit to transfer......
June 24, 2023 Case Laws GST

Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown......
June 24, 2023 Case Laws GST

Value of the supply of services rendered by AOCOS as per section 15 of GST Act - They have provided the way for the processing of bills and the way the monies are......
June 24, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to......
June 24, 2023 Case Laws Income Tax

Refund claim - effect of name change - defective return u/s 139(9) or not - in whose name the refund should be issued? - PAN database correction would certainly indicate....
June 24, 2023 Case Laws Income Tax

Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,......
June 24, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) cannot be lead on the assessment by alleging that the assessee had concealed particulars of income and also furnished inaccurate particulars of......
June 24, 2023 Case Laws Income Tax

Correct head of income - letting out of Hotel/Resort as running business - treatment of revenue receipts from operation of Hotel/Resort - Contract for managing the......
June 24, 2023 Case Laws Income Tax

Revision u/s 263 - The AO merely accepted whatever reply was filed by the assessee, which as noted above by us did not even justify the increase in commission expenses......
June 24, 2023 Case Laws Income Tax

Unaccounted sale of Gajjak, Makhane and Namkeen - rejection of books of accounts - Shortage has been equated with undisclosed sales basely solely on yield ratio. In our.....
June 24, 2023 Case Laws Income Tax

Credit for TDS denied - transfer of business - it is not even disputed by the department that assessee is entitled for credit for TDS. Either some mechanism should be......
June 24, 2023 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - The forfeiture of entire security deposit is disproportionate, also since there is no specific allegation as....
June 24, 2023 Case Laws Customs

Classification of imported goods - Low Aromatic White Spirit - When the goods do not satisfy the criteria fixed under Note 4 of Chapter 27, the goods cannot be......
June 24, 2023 Case Laws Customs

Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price......
June 24, 2023 Case Laws Customs

Classification of goods proposed to be imported - Processed API Betel-nut product known as Supari - Processed Betel-nuts unflavoured chemically processed Supari in small....
June 24, 2023 Case Laws Customs

Application for recalling of Ruling - Classification of goods - The interesting fact is the applicant has approached the Authority only in respect of the current......
June 24, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Infringement of seven trademarks - assignment of trademark in favor of petitioner - Under Chapter V of the Trade Marks Act, 1999 the right of assignment and......
June 24, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of Application for CIRP filed under Section 9 of I&B Code - Sub-contractor of the main contractor - Contractual Relationship between the Appellant and......
June 24, 2023 Case Laws Service Tax

Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period......
June 24, 2023 Case Laws Service Tax

SVLDRS - It can be said that the basic object of the Scheme, 2019 is to reduce litigation by allowing the eligible assessee to make the payment of the outstanding dues......
June 24, 2023 Case Laws Service Tax

Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and......
June 24, 2023 Case Laws Service Tax

Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college......
June 24, 2023 Case Laws Service Tax

Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a......
June 24, 2023 Case Laws Service Tax

Banking and Other Financial Services - remuneration received from RBI in relation to PPF management - There is no discretion for the appellant in handling the funds......
June 24, 2023 Case Laws Service Tax

Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of......
June 24, 2023 Case Laws Central Excise

Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they......
June 24, 2023 Case Laws Indian Laws

Rejection of application made by the Petitioner for calling upon the Income Tax Department to provide a proper certificate / letter in support of the Income Tax records.....
June 23, 2023 Discussion Forum GST

Discussion on GST on Cotton purchase - Who is agriculturist - Cultivation of land through the Servant / Employees - Applicability of Reverse Charge Mechanism (RCM)
June 23, 2023 Case Laws GST

Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test......
June 23, 2023 Case Laws GST

Seeking grant of Bail - irregular availment of ITC - invoices received from bogus / dummy supplier - since primary concern of Department is to trace and collect the GST.....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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