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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 501 to 550 of 619 Records

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June 7, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - assessment beyond a period of 4 years - mandation of recording satisfaction - The satisfaction as contemplated u/s 151 of......
June 7, 2023 Case Laws Income Tax

Exemption u/s 11 denied - grants received by the assessee - Such grants were not the donations or voluntary contribution u/s 12 - The grants received by the assessee for....
June 7, 2023 Case Laws Income Tax

Inflated agricultural production of grapes - The assessee has cultivated high quality grapes and sold the entire grapes to the company which has been verified from the......
June 7, 2023 Case Laws Income Tax

Treatment to sale proceeds of land TDR - Method of accounting - in this case method of accounting followed by the assessee is completion of project and has offered the......
June 7, 2023 Case Laws Customs

Revocation of the Customs Broker License - import of of E-waste from Dubai to JNPT - mis-declaration of goods - There is no involvement of appellant in alleged smuggling....
June 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute - the dispute was neither raised before the issue of section 8 demand notice and also the notice under section 21 of the......
June 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Operational Creditors - the date of default is 60 days from 6.1.2020, which is the date of invoice. Counting 60 days from 6.1....
June 7, 2023 Case Laws FEMA

Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - seizure on the ground that the no......
June 7, 2023 Case Laws GST

Seeking grant of Anticipatory bail - running of fake firms based on forged and fictitious documents - An offence is prima facie established against him. Even otherwise,.....
June 7, 2023 Case Laws Service Tax

Extended period of limitation - penalty - The material facts were unearthed by the Department and hence, non-furnishing of any facts would clearly amount to suppression.....
June 7, 2023 Case Laws Service Tax

Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and......
June 7, 2023 Case Laws Central Excise

Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence......
June 7, 2023 Case Laws Central Excise

Transfer of Credit - Merger of two units - transfer of CENVAT credit which was lying in Plant – I, which was earlier an EOU unit to their merged DTA unit - the demand......
June 7, 2023 Case Laws Central Excise

Duty on Pan Masala Packing Machines - compounded levy - Board’s clarifications are very categorical and clear wherein it is stated that “Reading of proviso to Rule 7 to.....
June 7, 2023 Case Laws VAT and Sales Tax

Interpretation of statute - term ‘gross turnover’ as contained in the Composition Scheme 2006 - Composition Scheme for Gem and Stones, 2006 - the assessee was rightly......
June 6, 2023 Notifications LLP

LLP Form No. 3 modified regarding information with regard to LLP Agreement and changes, if any, made therein - Limited Liability Partnership (Amendment) Rules, 2023 - Notification
June 6, 2023 Notifications Companies Law

Form CSR-2 shall be filed separately on or before 31st March, 2024 (for the financial year 2022-2023) - Companies (Accounts) Second Amendment Rules, 2023 - Notification
June 6, 2023 Case Laws GST

Seeking release of the goods seized by the police on ‘Supardari’ - concealment of goods in the vehicles which were without any bill - Since, no person has come forward......
June 6, 2023 Case Laws GST

Levy of GST - duty free shops at various airports - Petitioner submitted that, they state that they are a subsidiary of a Malaysian company which has a long experience......
June 6, 2023 Case Laws Income Tax

Method of apportionment of common expenditure - in view of the seasonal nature of the business carried out by the assessee and the short shelf life of the seeds,......
June 6, 2023 Case Laws Income Tax

Stay petition - garnishee proceeding - Notwithstanding wrong mentioning of the provision, we are of the view that since an application has been filed by the petitioner......
June 6, 2023 Case Laws Income Tax

Disallowance on account of extraordinary items written off - It is not in dispute that the assessee had indeed written off the said abandoned project expenditure in its.....
June 6, 2023 Case Laws Income Tax

Validity of the notice issued u/s. 143(2) - statutory time limit to issue notice - the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the....
June 6, 2023 Case Laws Income Tax

Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not......
June 6, 2023 Case Laws Income Tax

Validity of Reopening of assessment - reason to belief - Bogus share transactions - AO, while recording the reasons, has not applied his mind and has not brought out any....
June 6, 2023 Case Laws Customs

Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as......
June 6, 2023 Case Laws Customs

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of......
June 6, 2023 Case Laws SEBI

Offence under SEBI - person responsible for the commission of the offence - A company may have numerous Directors, however, it is apposite to state that to make each of.....
June 6, 2023 Case Laws Central Excise

SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and.....
June 5, 2023 Case Laws GST

Seeking refund the amount, which was recovered illegally from the petitioner - there is no bar on the taxpayers for voluntarily making the payments on the basis of......
June 5, 2023 Case Laws GST

Stay of Demand - availability of statutory remedy of appeal - non-constitution of the Tribunal - Subject to deposit of a sum equal to 20 percent of the remaining amount.....
June 5, 2023 Case Laws GST

Seeking grant of anticipatory bail - alleged nonpayment of dues - abetment in GST evasion - The narration itself is adequate and demonstrates that the accused persons......
June 5, 2023 Case Laws Income Tax

Interest liability - Default u/s 201(1A) and interest u/s 201(1A) - delay of 1 day - Corporation Bank Website was not working on 07.11.2016 - The reason stated by the......
June 5, 2023 Case Laws Income Tax

TP adjustment - intra-group services - Infrastructure consultancy and support charges - DR was unable to controvert the factual finding of the DRP that infrastructure......
June 5, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - amounts received by the assessee from its Indian subsidiary towards IT and SAP charges - the services rendered under IT and......
June 5, 2023 Case Laws Income Tax

Disallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A allowed the claim of assessee - Merely because the petitioner did......
June 5, 2023 Case Laws Income Tax

Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for......
June 5, 2023 Case Laws Income Tax

Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022......
June 5, 2023 Case Laws Income Tax

Addition u/s 69 - unexplained investment - share transactions - Year of assessment - the transaction for legal transfer of shares actually took place in the subsequent......
June 5, 2023 Case Laws Customs

Refund of Customs Duty paid in excess - doctrine of unjust enrichment - In the present case, barring CA certificate, no other evidence has been produced by the......
June 5, 2023 Case Laws Customs

Revocation of customs broker licence - undervaluation - The logical and sequential arrangement of the obligations devolving on customs brokers does not admit of any......
June 5, 2023 Case Laws Customs

Revocation of customs broker licence - There are, apparently, discrepancies in the declaration contained in the shipping bills. That the declarations should match the......
June 5, 2023 Case Laws Customs

Rejection of refund of Anti Dumping Duty - appellant being an authorised manufacturer is entitled to exemption from Anti Dumping Duty on the seamless tubes purchased......
June 5, 2023 Case Laws Customs

Refund of Customs Duty - unjust enrichment - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the......
June 5, 2023 Case Laws Customs

Power of Dept to issue supplementary SCN - challenged on the ground that the same is without jurisdiction and the law does not permit issuance of such supplementary Show....
June 5, 2023 Case Laws Customs

Valuation of imported goods - machinery oil /machinery lubricant oil - The basis of re-valuation by the department is re-classification of goods and when the......
June 5, 2023 Case Laws Customs

Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that....
June 5, 2023 Case Laws Customs

Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as......
June 5, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Quantum of Debt - Period of Limitation - once the ‘threshold on debt’ is crossed, the Adjudicating Authority has to admit or reject the Application.....
June 5, 2023 Case Laws Service Tax

Validity of SVLDRS-3 filed - amount in arrears - reasons for discarding the objections raised - If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has....

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