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Highlights / Annotations / Catch Notes For June

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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.....
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......

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