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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 51 to 100 of 619 Records

123 4 5 6........ 13

June 28, 2023 Circulars Companies Law

Statutory Auditors’ Responsibilities in relation to Fraud in a Company - NAFRA issued certain guidelines.
June 28, 2023 Notifications Income Tax

Computation of arm's length price - tolerance limit of 1% in case of wholesale trading and 3% in other cases notified - U/s 92C(2) of IT Act 1961 - Notification
June 28, 2023 Case Laws GST

Validity of order of assessment - GST DRC-07 order - The annexures filed along with DRC 01A reveal the identity of the allegedly non-existent suppliers as M/s.Baby Suba.....
June 28, 2023 Case Laws GST

Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed....
June 28, 2023 Case Laws GST

Seeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods -....
June 28, 2023 Case Laws GST

Scope of Advance Ruling application - Transfer of unutilized balance in E-credit ledger on merger of distinct persons within same State having same PAN - Application for....
June 28, 2023 Case Laws GST

Levy of GST - pre-packaged and labelled rice upto 25 Kgs - GST would be applicable on the supply of prepackaged and labelled rice up to 25 Kgs, for both domestic......
June 28, 2023 Case Laws GST

Classification of supply - HSN Code - rate of tax - Fortified Rice Kernels(FRK) which the applicant intends to manufacture and supply at Chhattisgarh - to be classified.....
June 28, 2023 Case Laws GST

Input Tax Credit - GST paid on various services/ expenses incurred towards discharging its CSR obligation - CSR activities, as per Companies (CSR Policy) Rules, 2014 are....
June 28, 2023 Case Laws Income Tax

Addition u/s 45(1) - long term capital gains - Consideration received on retirement from partnership firm - Receipts as full and final settlement of its right, title and....
June 28, 2023 Case Laws Income Tax

Prosecution proceedings for TDS deducted but not deposited in time - offence allegedly committed u/s 276(B) and 278(B) - As per HC amount has already been deposited with....
June 28, 2023 Case Laws Income Tax

Validity of Reopening of assessment - accommodation entry - Tthe search and seizure action under Section 132 of the Act was not carried out against the petitioner; such.....
June 28, 2023 Case Laws Income Tax

Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is no discussion about the above referred two incomes nor the......
June 28, 2023 Notifications Income Tax

‘University, College or Other Institution’ for research in ‘Social Science or Statistical Research’ u/s 35(1)(iii) - M/s Patanjali Yog Peeth Nyas, Delhi for its......
June 28, 2023 Case Laws Customs

Absolute Confiscation - gold biscuits - If all these facts are viewed together, it is clear that the gold biscuits are of foreign origin only. In the absence of any......
June 28, 2023 Case Laws Service Tax

OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in.....
June 28, 2023 Case Laws Service Tax

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include....
June 28, 2023 Case Laws Service Tax

Consulting Engineering Service or not - The Appellant is not a consulting engineer firm. They are a manufacturing firm and whenever physical execution of erection and......
June 28, 2023 Case Laws Central Excise

CENVAT Credit - Allegation of being fake invoices - Non-existence of supplier - The main reason for denying the credit to the party was that two letters were received by....
June 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - Respondent/ Accused was acquitted - The delivery challans are produced by the Complainant, which were disbelieved by the Trial Court on the precise....
June 27, 2023 Case Laws GST

Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be....
June 27, 2023 Case Laws Income Tax

Appropriation of profit or Business Expenditure - amount paid to the respective milk suppliers for the quantity of milk supplied and in terms of the quality supplied -......
June 27, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - independent' v/s 'borrowed' or 'dictated' satisfaction - The authority is sufficiently couched with the power of revision......
June 27, 2023 Case Laws Income Tax

Recovery of tax dues of the company from the Director u/s 179(1) - Director is now no more (deceased) - Before passing an order u/s 179, the Assessing Officer should......
June 27, 2023 Case Laws Income Tax

Return uploaded with a delay of 21 seconds - delay of few seconds only - The defence is that there is nothing wrong in the rejection of the return, since the software is....
June 27, 2023 Case Laws Income Tax

Claiming full amount of TDS - Deductor has deducted the TDS but only small portion of the amount of TDS was deposited with the revenue - Bar against direct demand on......
June 27, 2023 Case Laws Income Tax

Validity of reassessment proceedings - As the return filed by the assessee on 06.10.2015 is a return filed belatedly u/s 139(4) of the Act. Nothing prevented the learned....
June 27, 2023 Case Laws Income Tax

Credit of TDS - Deductor deducted the TDS in the subsequent year - Income was shown in the ITR for the earlier year - since the assessee has shown income, the assessee......
June 27, 2023 Case Laws Income Tax

Interest on capital paid to the partner - payment of interest by the two partnership firms towards use of partners’ capital - Expenditure incurred on account of......
June 27, 2023 Case Laws Customs

Classification of imported goods - re-rollable plate & pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal......
June 27, 2023 Case Laws Customs

Revocation of Customs Broker License - The licence of the respondent was suspended eight years ago and such suspension is continuing. Even if the respondent is adjudged.....
June 27, 2023 Case Laws Customs

Rejection of application seeking leave to file appeal - Levy of ADD - import of Melamine - by any stretch of imagination the applicant cannot be treated to be a person......
June 27, 2023 Case Laws Customs

Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and....
June 27, 2023 Case Laws Customs

Violation of principles of natural justice - Handling of Cargo in Customs Areas - Setting up of ICD - Revocation of approvals granted u/s 8, Section 45 of Customs......
June 27, 2023 Case Laws Customs

Valuation of imported goods - The specific discarding of resort to ‘Public Ledger’ prices for reason of discord with the prescriptions of the Rules framed under section.....
June 27, 2023 Case Laws Companies Law

Interest earned on the aggregate escrowed amount - Liability of the petitioners to deposit to the Investor Education Protection Fund (IEPF) under Section 125 of the......
June 27, 2023 Case Laws Service Tax

CENVAT Credit - denial on the ground that the service providers could not be traced during the visit by the Department officers - no allegation in the SCN has been made.....
June 27, 2023 Case Laws Service Tax

Refund of Service Tax erroneously paid - intermediary service or not - place of supply of services - The appellant is not said to be acting as an intermediary i.e., the.....
June 27, 2023 Case Laws Service Tax

Receipt of compensation in lieu of nonperformance or part performance of obligation - Declared Service or not - amount received by the Appellant in excess of the......
June 27, 2023 Case Laws Service Tax

Extended period of limitation - Since there had been service tax audit conducted prior to the DGGI investigation covering the period under dispute, the suppression......
June 27, 2023 Case Laws Service Tax

Scope/levy of Taxable Service - sponsorship services - the provisions made in the books of account by the appellant as per the GAAP towards sharing the expenditure on......
June 27, 2023 Case Laws Service Tax

Classification of services - manpower recruitment or supply agency service or not - There is nothing on record to suggest that the cane cutting labourers are the......
June 27, 2023 Case Laws Central Excise

Clandestine Removal - Supply of goods against ICB - sub-contractor of the main contractor - When the goods have been found to have been cleared towards the power project....
June 27, 2023 Case Laws Central Excise

Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been......
June 27, 2023 Case Laws Central Excise

Interest on Differential duty - appellant paid duty on the strength of supplementary invoices - stock transfers - sale of goods to the independent buyers as well as to......
June 27, 2023 Case Laws Central Excise

Exemption to goods supplied to the United Nations or an international organisation - The Explanation-2 was inserted with effect from 1.3.2008. Revenue sought to apply......
June 27, 2023 Case Laws Central Excise

Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for....
June 26, 2023 Circulars DGFT

Fixation/review of Norms of advance authorization by Norms Committee (NC-7) from new online Norms Fixation IT module - Trade Notice
June 26, 2023 Circulars DGFT

Process for EOP extension and issuance of EODC for Advance Authorisation for Annual requirement - Trade Notice
June 26, 2023 Notifications Income Tax

Income-tax (Eleventh Amendment) Rules, 2023 - Charitable, religious, educational institutions and / hospitals - Various rules towards procedure of filing of application.....

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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: 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,...

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