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June 15, 2023 Case Laws GST

Exemption from Service Tax / GST - practicing advocate - This Court expresses its concern that practicing advocates should not have to face harassment on account of the.....
June 15, 2023 Case Laws GST

Provisional Attachment of Bank Account of petitioner - validity of attachment order after expiry of one year from the date of Order as per Section 83(2) of CGST Act -......
June 15, 2023 Case Laws GST

Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - "Reason to believe" for raising demand - Levy of GST - mining......
June 15, 2023 Case Laws GST

Seeking grant of Regular Bail - fraudulent availing and passing on ineligible/fake Input Tax Credit - Considering the fact that the petitioners were in custody for 70......
June 15, 2023 Case Laws VAT and Sales Tax

Benefit of Amnesty Scheme - Substantial amount was paid withing prescribed time - Merely because the petitioner inadvertently paid Rs. 2000/- less towards principal......
June 15, 2023 Case Laws Service Tax

Validity of Show Cause Notice (SCN) - Validity challenged after the expiry of 2 years and 4 months - Inordinate delay in adjudicating the SCN - - Considering the conduct....
June 15, 2023 Case Laws GST

Search and seizure - seizure officer has authority to pass penalty order or not - The dispute raised before this Court that the search and seizure authority having......
June 15, 2023 Case Laws Income Tax

Business expenses claimed under the head of “Provision for Warranty Expenses” - addition u/s 37 - Assessee company has not committed any error in making provisions......
June 15, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Tribunal was correct to hold that when reference was made to the TPO by AO for determination of arm’s length price in relation to the......
June 15, 2023 Case Laws Income Tax

TDS u/s 194LA - compensation amount paid on account of acquisition of land - High Court concluded that, after looking at from any angle, as long as the award is made......
June 15, 2023 Case Laws Income Tax

Charges against Income Tax Officer (ITO) and Assistant Director of Income Tax (Investigation) - independent approval of the Disciplinary Authority - The decisions of the....
June 15, 2023 Indian Laws

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June 15, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Taxability of capital gains in the capacity of a Legal Representative of deceased assessee [mother] - one of the co-owners is solely......
June 15, 2023 Case Laws Money Laundering

PMLA - Onus on Chartered Accountant (CA) for giving certificate - scheduled offences - whether mere issuance of Form 15CB at the request of client, would by itself,......
June 15, 2023 Case Laws Income Tax

Double taxation - Rectification of mistake u/s 154 - Rental income was offered as “income from house property” - Addition of the same income under the head “income from.....
June 15, 2023 Case Laws Income Tax

Levying late filing fees u/s 234E - Delay in deposit of TDS and Form 27Q on purchase of immovable property - merely on the ground that the assessee has not filed Form......
June 15, 2023 Case Laws Income Tax

Estimation of income - “real income/commission income” - Unexplained deposits in bank account - the assessee is engaged in the business of “cheque discounting” in order.....
June 15, 2023 Case Laws Customs

Confiscation of Vehicle - import of car is new one or old/ used vehicle - the vehicle was registered only for the purposes of transportation for the Port. Therefore, it.....
June 15, 2023 Case Laws Customs

Scope of Advance Ruling - Matter is already pending / under dispute - Classification of goods proposed to be imported - Data Projector ZH 350, ZW350e, ZX 350e - the......
June 15, 2023 Case Laws Customs

Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different......
June 15, 2023 Case Laws Money Laundering

Offence under PMLA - Delay in registration of FIR i.e. 5 years - an intangible property derived as a result of criminal activity - scheduled offence - proceeds of crime.....
June 15, 2023 Case Laws Service Tax

Levy of Service Tax - Manpower Recruitment or Supply Agency Service (MRSAS) - The facts establish that the appellant has obtained work order to execute certain works......
June 15, 2023 Case Laws Service Tax

Levy of Service tax - declared service or not - amount received towards damages in arbitration proceedings in connection with the purchase - The Circular issued under......
June 15, 2023 Case Laws Central Excise

Levy of personal penalties on Director and Employee of the company - Since the major demand has been dropped moreover, the issue involved is interpretation of law and it....
June 15, 2023 Case Laws VAT and Sales Tax

Stay - Waiver of pre-deposit - power of Appellate Authority to insist on the assessee paying more than 20% of the disputed tax - Unless the assessee remits 20% of the......
June 14, 2023 Case Laws GST

Levy of GST on movement of Demo Car from one state to another - Movement of a goods exceeding the value of Rs.50,000/- - Failure to furnish mandatory information in......
June 14, 2023 Case Laws Income Tax

TP Adjustment - computing the Arm's Length Price (ALP) - any other method - We fail to understand that how the lower authorities have reached at a conclusion on the 3......
June 14, 2023 Case Laws Income Tax

Taxability of receipts on hire of vessel on a time charter basis - Royalty receipts u/s 9(1)(vi) - Addition on the ground that Charter has option of making structural......
June 14, 2023 Case Laws Income Tax

Penalty u/s 271B - Failure to furnish Tax audit report - Period of limitation - notice for the said year was issued only on the conclusion of the assessment u/s.147......
June 14, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied with DIN (Document identification number) - As explained by the Hon'ble Apex Court per a series of......
June 14, 2023 Case Laws Income Tax

Addition on account of low GP - cause and effect relationship between the defect found by the AO and the addition made - AO rejected the book results as unreliable, but.....
June 14, 2023 Case Laws Income Tax

Validity of Income Escaping assessment u/s 147 - notice u/s 143(2) was not issued - the assessee has not filed the return as required under the Income-tax Act on the......
June 14, 2023 Case Laws Income Tax

Revision u/s 263 - Income taxable in India - evidence of residence - TRC produced by a resident of a contracting state - benefits under India- Mauritius DTAA - the......
June 14, 2023 Case Laws Income Tax

Estimation of income on Cash Deposited in Bank Account - Kachha Arahtiya - Estimation of Net Profit (NP) @ 5% instead of 1% as claimed by the assessee - so far as kachha....
June 14, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22) - Treating loan to a non shareholder as deemed dividend - If a person is a registered shareholder but not the beneficial then the provision of.....
June 14, 2023 Case Laws Customs

Denial of legitimate export benefits in the nature of Merchandize Exports from India Scheme - Details of exports were entered in the portal of the DGFT with 2 months......
June 14, 2023 Case Laws Customs

Method of Valuation for payment of CVD - transaction value or MRP based value - There are no reason to differ with the decision of the lower appellate authority on the......
June 14, 2023 Case Laws Customs

Valuation of export goods - overvaluation - a careful reading of the orders of the lower adjudicating authorities indicate that there is mis-declaration of the value of.....
June 14, 2023 Case Laws Customs

Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly.....
June 14, 2023 Case Laws FEMA

Non-realization export proceedings of goods - convertible foreign exchange - Reasonable steps u/s 18(3) of FERA - The appellants adequately explained the steps taken by.....
June 14, 2023 Case Laws Service Tax

Best Judgement Assessment - It was incumbent upon the appellant to make available all the relevant documents to the Department even prior to the issuance of the show......
June 14, 2023 Case Laws Central Excise

Refund claim - Duty paid under protest - Doctrine of unjust enrichment - Dispute relating to classification was resolved in favor appellant assessee - The tribunal found....
June 14, 2023 Case Laws Central Excise

Valuation - Nature of discount offered to Distributors and not to other buyers - Section 4 essentially seeks to accept different transaction value which may be charge by....
June 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - Insufficient Funds - the Defendants have not denied issuance of the said cheques but have only attempted to contend that the same were for return......
June 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - in view of the moratorium, the cheques were incapable of encashment - prior to presentation of cheques, not only the mortarium kicked in but the......
June 13, 2023 Notifications Income Tax

Cost Inflation index for the Finance Year 2023-24 - the CBDT issued the same CII as 348 for the FY 2023-24 vide notification dated 10.4.2023 - Same has been repeated......
June 13, 2023 Notifications Companies Law

NCLT gets 14 new Members as Judicial Member and Technical Member in the National Company Law Tribunal for a period of five years. - Notification
June 13, 2023 Case Laws GST

Scope of Advance Ruling application - Determination of place of supply - supply of services such as installation, testing and commissioning of antennas installed in......
June 13, 2023 Case Laws GST

Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government.....
June 13, 2023 Case Laws Income Tax

Disallowance of depreciation on account of energy saving and pollution control devices - AO has not disputed the fact that the devices were installed. The level of......

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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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