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Highlights / Annotations / Catch Notes For June

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June 18, 2023 Notes Income Tax

Pharmaceutical companies’ gifting freebies to doctors, etc. - whether Allowable Business expenditure under Section 37(1)?
June 18, 2023 Notes GST

GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris
June 18, 2023 Notes Income Tax

Manner of disposal of application for advance ruling under Income Tax Act, 1961 - If the Members of a Board for Advance Rulings have differing opinions on any point, it.....
June 18, 2023 Notes GST

Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?
June 17, 2023 Case Laws GST

Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase -......
June 17, 2023 Case Laws GST

Denial of Input Tax Credit (ITC) - Cancellation of registration of supplier - rejection of claim of the petitioner without considering the documents relied by the......
June 17, 2023 Case Laws Central Excise

Validity of respective show cause notices (SCN) of the year 1994 to 1997 and the respective notices of personal hearing issued in the year 2022, i.e., after a lapse of......
June 17, 2023 Case Laws GST

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the......
June 17, 2023 Case Laws Income Tax

Delay in filing of return - Condonation of delay of 3 years, 2 months and 6 days in filing the original return - CBDT rejected the application u/s 119 - Even a......
June 17, 2023 Case Laws Income Tax

Deduction u/s. 10AA - Trading activity - In the nature of "services" or not? - Activities of import of goods for re-export - The above clarification given by the......
June 17, 2023 Case Laws Income Tax

Denial of claim of loss or to categorize certain expenses as pre-operative expenses - commencement of business during the year - assessee’s business was ‘set up’ or not.....
June 17, 2023 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(ia) - remittance made towards fee for technical services chargeable to tax u/s.9 (1)(vii) or not - in the alleged payments made by the......
June 17, 2023 Case Laws Income Tax

Capital gain computation - FMV determination - The opinion of an expert cannot be brushed aside in a whimsical manner. Specially when law mandates the evidence of an......
June 17, 2023 Case Laws Income Tax

Assessment u/s 153A - The keys of the locker were found from the residential premises of the assessee during the course of search on employers residence of the assessee.....
June 17, 2023 Case Laws Income Tax

Addition u/s 69 - CIT confirmed the additions by Changing the section to section 69C - Addition made by the AO u/s 69 of the Act cannot be converted into Sec. 69C of the....
June 17, 2023 Case Laws Income Tax

Offence u/s 276CC r.w.s 278E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276CC of the Act prescribes rigorous......
June 17, 2023 Case Laws Customs

Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything......
June 17, 2023 Case Laws Customs

Violation of EPCG Scheme - machines given on hire - installation certificate is issued without verification and appellant has diverted some machines imported to other......
June 17, 2023 Case Laws Customs

Over-Valuation of export goods - Referring the matter to the Valuation Committee for re-fixing of the transaction - Without following the mandate of Rule 8, the officer.....
June 17, 2023 Case Laws Customs

Quantum of redemption fine and penalty - Adjudicating Authority has imposed redemption fine and penalty at the rate of 19.5% & 7.8% of the assessed value respectively -.....
June 17, 2023 Case Laws Customs

Levy of ADD - Seeking to exclude the product ‘colour coated aluminium coils’ from imposition of anti-dumping duty - Similar issue raised in M/S. MAHLE ANAND THERMAL......
June 17, 2023 Case Laws Companies Law

Anti-Competitive Agreements - Monopoly - abuse of dominant position - principal bone of contention of the appellants is that Coal India Limited, the first appellant......
June 17, 2023 Case Laws Companies Law

Oppression and Mismanagement - increase in the paid-up capital from Rs.1 crore to Rs.2 crores in the Extraordinary General Body Meeting - Allegation of fraudulent......
June 17, 2023 Case Laws Money Laundering

Jurisdiction - Power of the HC to direct the Central Bureau of Investigation (CBI) to carry on investigation in the municipality recruitment scam - In the present case,.....
June 17, 2023 Case Laws Service Tax

SVLDRS - requirement that the quantification of duty should have been done prior to 30.06.2019 - The argument of the respondent is that had it been the intention of......
June 17, 2023 Case Laws Service Tax

Classification of services - a co-loader / courier agency - Whatever the evidence placed on record indicate that the appellant has rendered services to other courier......
June 17, 2023 Case Laws Service Tax

Extended period of limitation - SCN issued for two times for different period classifying the services differently - The department had earlier raised the demand as......
June 17, 2023 Case Laws Central Excise

Levy of personal penalty of Rs. 10 lacs u/r 26 of CER, on appellant being DGM-Finance of the company - The appellant being worked as DGM Finance ultimately all the......
June 17, 2023 Case Laws Central Excise

Rejection of remission of duty in respect of the goods lost in fire - once insurance company has granted the insurance claim for the principal amount of the goods......
June 17, 2023 Case Laws Central Excise

CENVAT Credit - input service distribution (ISD) - it is seen that there is no allegation of the conditions prescribed having been breached in any manner in......
June 17, 2023 Case Laws Indian Laws

Bribe - bribing the public servant, having abetted P.W. 1 for commission of the offence - if it is a definite case that the accused came and gave money as it is......
June 16, 2023 Manuals Income Tax

Taxation of Virtual Digital Assets – As per Section 115BBH @30% is leviable on Income on transfer of ‘Virtual Digital Asset’ - Under section 194S @1% TDS to be deducted.....
June 16, 2023 Case Laws GST

Refund of ITC on export of goods - Petitioner repeatedly followed-up with the Department - copy of the said refund rejection order is not available in the record of the.....
June 16, 2023 Case Laws GST

Refund of Input Tax Credit - rejection on the ground of time limitation - In terms of the notification issued by the CBIC, the period commencing from 01.03.2020 to 28.02....
June 16, 2023 Case Laws Income Tax

Condonation of delay of appeal filed by the revenue - delay of 1223 days - There is no separate law of limitation for the Government nor any latitude can be shown to the....
June 16, 2023 Case Laws Income Tax

Validity of notice proposing levy of penalty - mere initiation of penalty proceedings cannot be challenged unless some formal order on the point has been passed in......
June 16, 2023 Case Laws Income Tax

Revision u/s 263 - Cash payments towards purchase of capital goods - Violation of the provisions of section 40A(3) - PCIT himself could have examined the impugned......
June 16, 2023 Case Laws Income Tax

Penalty u/s 271B - default u/s. 44AB - failure to get books of accounted audited and furnish the audit report - reasonable cause - Assessee plea that accounts having......
June 16, 2023 Case Laws Customs

Exemption from duty - Eligibility of ‘polyethylene (PET) granules’ used in testing of ‘moulds’ manufactured - it is nothing but ‘consumables’ which are covered by the......
June 16, 2023 Case Laws Customs

Classification of goods proposed to be imported - Interactive Display System (View Board) - It is found that the subject goods are capable of performing plethora of......
June 16, 2023 Case Laws Customs

Classification of goods proposed to be imported - import of LED socket assembly for the manufacture of Front Fog Lamp for automobile applications - Benefit of exemption.....
June 16, 2023 Case Laws Customs

Maintainability of Advance Ruling application - Territorial Jurisdiction - Attempt of the applicant to falsely project their logistics service provider's address as......
June 16, 2023 Case Laws Customs

Classification of goods proposed to be imported - Provisionally preserved Areca nut - The provisionally preserved betel nuts are not fit for immediate human consumption.....
June 16, 2023 Case Laws Customs

Classification of goods intended to be imported - Roasted Areca Nuts - roasted betel nuts are correctly classifiable under the tariff item 2008 19 20 [Other roasted nuts....
June 16, 2023 Case Laws Customs

Classification of the proposed items of import - Optoma Creative Touch 3-series Interactive Flat Panel (IFP) - For such an item similar to the subject goods, the issue......
June 16, 2023 Case Laws Money Laundering

Grant of bail - Money Laundering - proceeds of crime - predicate offences - it is further settled in law that whenever a statutory provision prescribes a thing to be......
June 16, 2023 Case Laws Service Tax

SVLDRS - Power of Committee u/s 128 of the Finance Act, 2019 to review - Period of limitation - Issuance of statement to modify the same suo moto on discovering......
June 16, 2023 Case Laws Service Tax

Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - it is settled that the Commissioner (Appeals) has power to......
June 16, 2023 Case Laws VAT and Sales Tax

Scope of order of the tribunal - The Tribunal has failed to record any reasons with respect to seven out of eight questions raised in the reference applications. It is......
June 15, 2023 Case Laws GST

Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - High Court has upheld the constitutional validity of levy of GST -......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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