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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 451 to 500 of 619 Records

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June 9, 2023 Case Laws Income Tax

Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the assessee was suffering a financial exigency with legal battel. -......
June 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to sign on the so called "Consent Letter" which is not an authorized form notified by the Government - In the context of section 273B of.....
June 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Non-striking of the limb in the notice - In the case in hand on behalf of the Ld. DR an attempt was made to defend the notices submitting that......
June 9, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - business connection in India - Permanent Establishment (PE) in India - As assessee submits that during the assessment year......
June 9, 2023 Case Laws Customs

Commissioner (Appeals) allowed the re-export of goods - Customs authorities below did not release the goods for re-export thereby allowing the goods to further......
June 9, 2023 Case Laws Customs

Valuation of import of goods - Additions of 2% Notional Commission on High Seas Sale - Purchased goods / Propane on High Seas Sale basis from various Public Sector......
June 9, 2023 Case Laws Service Tax

Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show......
June 9, 2023 Case Laws Service Tax

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was.....
June 9, 2023 Case Laws Service Tax

Adjustment of Advance tax paid (service portion) - Apportionment of advance received towards supply of goods and supply of services - Rule 6(4A) and 6(4B) of the Service....
June 9, 2023 Case Laws Service Tax

Refund claim - provision of time of supply of goods is applicable u/s 12 of CGST Act, 2017 for export of goods during the period of October to December 2017 or not -......
June 9, 2023 Case Laws Central Excise

Levy of interest under Rule 14 of the Cenvat Credit Rules, 2004 (CCR) read with Section 11AB of the Central Excise Act, 1944 - amount of Cenvat credit taken......
June 9, 2023 Case Laws Central Excise

Benefit of exemption - Mega Power Project - goods supplied against International Competitive Bidding will be charged at nil rate of duty - The appellant has supplied the....
June 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - application seeking permission to produce on record documents and to cross-examine the complainant - it is the case of the complainant that by way.....
June 8, 2023 Circulars Income Tax

Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or......
June 8, 2023 Case Laws GST

Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper......
June 8, 2023 Case Laws GST

Levy of penalty at the rate of 200% - expired E-way bill - it is appropriate, that the appellate authority look into the matter, specifically the genuineness of the......
June 8, 2023 Case Laws Income Tax

Reopening of assessment - notice u/s 148A(b) to wrong Email ID - notices are sent to (i) email ids that are no longer in use (ii) email ids of......
June 8, 2023 Case Laws Income Tax

Assessment u/s 153C - necessity of recording satisfaction by AO of the searched person - ITAT followed various judgments of including the SC, HC and tribunal itself to......
June 8, 2023 Case Laws Income Tax

Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on.....
June 8, 2023 Case Laws Income Tax

Denial of claim of Foreign Tax Credit (FTC) - Delay in filing of ITR - Rule 128 is only a procedural provision and not a mandatory provision and cannot override the......
June 8, 2023 Case Laws Income Tax

TP adjustment - ALP determination - Selection or change in Most Appropriate Method (MAM) - “Other Method" v/s "CUP Method" - Assessee can resile from the most......
June 8, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service....
June 8, 2023 Case Laws Income Tax

TP adjustment - Determining the arms’ length value for sale of steam at Rs. “nil” - scope of the quotation obtained by the assessee from SSPL - the quotation obtained by....
June 8, 2023 Case Laws Income Tax

Valuation of shares at a premium u/s 56(2)(viib) - Keeping in view that DCF is correct method of determining the FMV of the unquoted shares, the assessee has option to......
June 8, 2023 Case Laws Income Tax

Nature of receipts due to settlement in the court - Right of Preemptive/right of first priority of purchase of the premises - assessee has claimed it as non-taxable and.....
June 8, 2023 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of Section 269SS - Cash transaction between the Company and its Director - a. cash utilized for purchase of stamps - b.......
June 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Proof of debts - raising an Invoice, is a precondition, in all cases, for admission of a Section 9 Petition under the I & B Code, 2016 or not -......
June 8, 2023 Case Laws Customs

Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the......
June 8, 2023 Case Laws Customs

Criminal conspiracy in order to get ineligible Duty Entitlement Pass Book - showing realization of Foreign Exchange against export of coloured water and mis-declared the....
June 8, 2023 Case Laws Customs

Classification of imported goods - Low Aromatic While Spirit/Hydro Carbon Solvent and other Petroleum Class A,B and C grades - There is a vast difference between the......
June 8, 2023 Case Laws Customs

Revocation of Customs Broker License - export of cut and polished diamonds - alleged misuse of several persons to secure importer exporter code (IEC) numbers - As the......
June 8, 2023 Case Laws Customs

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under....
June 8, 2023 Case Laws Customs

Classification of imported goods - Waxsol series of products such as Waxsol-A, Waxsol 9-11A, Waxsol-911B and Waksol-B etc - A detailed examination about the nature of......
June 8, 2023 Case Laws Customs

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane......
June 8, 2023 Case Laws Service Tax

Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for......
June 8, 2023 Case Laws Service Tax

Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port......
June 8, 2023 Case Laws Service Tax

Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this......
June 8, 2023 Case Laws Service Tax

Classification of services - single work order for carrying out the services - Trucking, loading and unloading of dolomite boulders from mines to crusher plant - Haulage....
June 8, 2023 Case Laws Service Tax

Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or......
June 8, 2023 Case Laws Service Tax

Levy of Service Tax - GTA Services - goods are transported by rail - Merely because the appellant had to use the rail transportation in certain occasions, it cannot be......
June 8, 2023 Case Laws Service Tax

Jurisdiction of Commissioner (Appeals) to issue fresh Show Cause Noice (SCN) or to raise demand on new ground - The power to issue a notice is specifically provided for.....
June 8, 2023 Case Laws Central Excise

Validity of order beyond the scope of show cause notice (SCN) - it is found that the Adjudicating Authority has gone beyond the scope of the Show Cause Notice. In case......
June 8, 2023 Case Laws Central Excise

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has......
June 8, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - The complainant by leading cogent evidence that the accused had issued a cheque against a liability to the complainant, which.....
June 7, 2023 Case Laws GST

Seeking grant of Anticipatory bail - In fact he and his co-accused had set up a fictitious firm/companies and thereby cheated the government of crores of rupees. Thus,......
June 7, 2023 Case Laws Income Tax

Allowability of expenditure as revenue or capital - expenditure of Rs. 6.01 crores as amount paid to Madhya Pradesh Electricity Board (MEPB) for the line/bay charges -......
June 7, 2023 Case Laws Income Tax

Validity of reopening of assessment - jurisdiction of notice issuing authority - A jurisdiction can neither be waived nor created even by consent and even by submitting.....
June 7, 2023 Case Laws Income Tax

Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO......
June 7, 2023 Case Laws Income Tax

TDS u/s 195 - Disallowance of reimbursement of mobilization and demobilization expenses - there was no legal obligation u/s 195(1) on the assessee to deduct tax at......
June 7, 2023 Case Laws Income Tax

Penalty u/s. 271(l)(c) - Voluntary disclosure of income or not - revised return of income in which the assessee disclosed details of sale of immovable properties - It is....

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