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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 201 to 250 of 619 Records

1 2 3 456 7 8 9........ 13

June 21, 2023 Case Laws Income Tax

Nature of receipt - Entertainment tax exemption in respect of Multiplexes - whether capital or revenue receipts? - where object of respective subsidy schemes of State......
June 21, 2023 Case Laws Income Tax

Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s.......
June 21, 2023 Case Laws Income Tax

Grant received under Sampoorna Gramin Swarojgar Yogna (‘SGSY’) from Government - Nature of receipt - revenue or capital receipt - the sum receipt on account of grant......
June 21, 2023 Case Laws Income Tax

Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving......
June 21, 2023 Case Laws Income Tax

TP Adjustment - determination of Arm's Length Price - intra group services transactions as Cross-charges - Documents submitted by the assessee do not conclusively......
June 21, 2023 Case Laws Customs

Revocation of cancellation of the Customs House Agency (CHA) of the respondent - High Court confirmed the order of tribunal, taking a lenient view that violation of the.....
June 21, 2023 Case Laws Customs

Territorial Jurisdiction of Court - Seizure of goods - shawls contained hair of Tibetan Antelope (Pantholopes Hodgsoni) - prohibited goods or not - the act of......
June 21, 2023 Case Laws Customs

Benefit of under the Merchandise Export from India Scheme (MEIS) - export of Steel Plates - at the time of filing of the EDI shipping bills, there was a problem of......
June 21, 2023 Case Laws Customs

Registration of vehicle purchased by the petitioner in the auction - Customs department auctioned the vehicle since the importer did not clear the vehicle and it was......
June 21, 2023 Case Laws Customs

Levy of anti-dumping duty - imports of Styrene Butadiene Rubber originating in or exported from European Union, Korea RP and Thailand - Central Government did not issue.....
June 21, 2023 Case Laws Customs

Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512......
June 21, 2023 Case Laws Customs

Classification of goods proposed to be imported - VIEWSONIC Brand LCD Monitors - Computer monitors or not - by virtue of terms of the headings, relative Chapter Notes......
June 21, 2023 Case Laws Customs

Seeking Advance Ruling on the basis of incomplete details - Valuation of imported goods for trading activity - Hence accumulation of IGST credit (ITC) is not a correct......
June 21, 2023 Case Laws Companies Law

Prosecution proceedings against the petitioners / accused - Allegation of illegal removal complainant from Directorship - Using forged signatures and uploading DIR-12......
June 21, 2023 Case Laws Companies Law

Jurisdiction of Court to entertain the suit - doctrine of forum conveniens - Invoice is raised from Delhi for the work performed within the State of Maharashtra -......
June 21, 2023 Case Laws Companies Law

Punishable offence u/s 148 - Failure to appoint cost auditor within the time limit prescribed under Section 148(3) and Rule 6(2) - The persons/accused of an offence......
June 21, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - pre-existing dispute - disputes were not raised prior to the issuance of the Demand Notice - The fact remains that the spare parts....
June 21, 2023 Case Laws Indian Laws

Continuation of present proceedings under the NI Act simultaneously, during the pendency of the proceedings under the IBC - Dishonour of cheque - The recovery......
June 20, 2023 Notifications DGFT

DGFT amends the Policy for General Authorisation for Export of Chemicals and related Equipments (GAEC) - Paragraph 10.08 (ix) in the Foreign Trade Policy 2023 amended - Notification
June 20, 2023 Notifications SEBI

Corporate Debt Market Development Fund - Net set of regulations in respect of Alternative Investment Fund set up and making investments, notified - Securities and......
June 20, 2023 Notifications Insolvency and Bankruptcy

CIRP - Power to declare moratorium for prohibiting - Provisions of Section 14(1) shall not apply in respect of the Production Sharing Contracts, Revenue Sharing......
June 20, 2023 Notifications Customs

Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode - Form HA modified - Courier Imports and Exports (Electronic Declaration and......
June 20, 2023 Notifications Income Tax

Effect to the e-Appeals Scheme, 2023 - Prescribed income tax authorities shall exercise the powers and perform functions to facilitate the conduct of e-appeal......
June 20, 2023 Notifications Income Tax

Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third......
June 20, 2023 Notifications Income Tax

Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
June 20, 2023 Case Laws GST

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does.....
June 20, 2023 Case Laws GST

Condonation of delay in filing the appeal before the First Appellate authority - Petitioner submitted that, SCN was not uploaded on the portal and Petitioner was not......
June 20, 2023 Case Laws GST

Confiscation of vehicle alongwith goods - Evasion of GST in connivance with the transporter or not? - If the rectification application is considered and adjudicated, the....
June 20, 2023 Case Laws GST

Valuation of supply - pure agent services or not - The activity of deploying trainees to the Company to undergo training is undertaken by the Appellant in his own......
June 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - Scope of new provision section 148A - The High Court following the decision of Apex Court has held that, since.....
June 20, 2023 Case Laws Income Tax

Depreciation - Cost of acquisition - depreciation to be allowed on WDV of the predecessor or Revaluation of assets - Conversation of firm to a company - The assessee as.....
June 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of.....
June 20, 2023 Case Laws Income Tax

Denial of benefit of section 11(1)(d) - Earmarked funds - To be treated as corpus donation or not - It is a well-settled position in law when a trust received a......
June 20, 2023 Case Laws Income Tax

Addition u/s 56(2)(viia) - purchase of shares of closely held company at 3.5 times of Book value - the provision of section 56(2)(viia) would be attracted in the case of....
June 20, 2023 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - nature of receipt - business transactions or loan - assessee company has received amount from another company having common and......
June 20, 2023 Case Laws Income Tax

Exemption u/s 11 - Deemed income - Permissible Adjustment to be made by the CPC u/s 143(1) - The benefit of deduction of the deemed income specified u/s 11(3) is......
June 20, 2023 Case Laws Income Tax

Revision u/s 263 - carry forward of losses on sale of shares - where there are two possible views and the Assessing Officer has taken one of the possible views, no......
June 20, 2023 Case Laws Customs

Notification for Continuation of anti-dumping duty u/s 9A of the Customs Tariff Act, 1975 not issued - The decision taken by the Central Government not to impose......
June 20, 2023 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP after approval of Resolution Plan - whether the settlement Proposal u/s 12A (filed by Ex-Promoter) can be entertained deferring consideration of......
June 20, 2023 Case Laws Customs

Validity demand of Customs Duty - non-application of mind while adjudicating the order - violation of principles of natural justice - As the order has been passed......
June 20, 2023 Case Laws Customs

Classification of goods proposed to be imported - Fuel Cell System to be used in manufacturing of Hydrogen Fuel Cells Vehicles - the Fuel Cell System which is made up of....
June 20, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Prohibition on recovery proceedings against the Corporate debtor - A conjoint reading of the proviso to Section 14 of the IB Code and the provisions of Section 33....
June 20, 2023 Case Laws Service Tax

Adjudication of demand of service tax post GST era - submission of the appellants is that, in respect of the period when the Service Tax regime was in force, the......
June 20, 2023 Case Laws Central Excise

Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter......
June 20, 2023 Case Laws Central Excise

Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had......
June 19, 2023 Notes GST

Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.
June 19, 2023 Case Laws GST

Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through......
June 19, 2023 Case Laws GST

Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant......
June 19, 2023 Case Laws GST

Levy of IGST under reverse charge mechanism (RCM) - Supplier of the services located abroad (Outside India) - Amount paid to IVL Sweden against the receipt of support......
June 19, 2023 Case Laws Income Tax

TDS u/s 195 - Liability to deduct tax on payments made on sub-contract work done - outsourcing a portion of on-site work to its subsidiary in China - Scope of amendment.....

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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

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