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Highlights / Annotations / Catch Notes For June

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June 10, 2023 Notifications Income Tax

Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 132 inserted - TDS Form 16, certificate amended -......
June 10, 2023 Case Laws GST

Maintainability of writ petition - Condonation of delay in filing of appeal before Commissioner (appeals) - The claim of Input Tax Credit and the computation thereon......
June 10, 2023 Case Laws GST

Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the......
June 10, 2023 Case Laws GST

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire......
June 10, 2023 Case Laws Income Tax

Rejection of books of accounts - best judgement assessment - only objection raised by the AO is non-filing of the tax audit report - CIT- A deleting the addition -......
June 10, 2023 Case Laws Income Tax

Ex-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the......
June 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - supporting evidences to substantiate the source of cash found from the possession - Assessee has shown a taxable income of Rs. 2.30......
June 10, 2023 Case Laws Income Tax

Cessation of liability u/s 41(1) - Notice issued u/s 133(6) could not be served upon the creditors - while the assessee has continued to declare the trading liability in....
June 10, 2023 Case Laws Income Tax

Penalty levied u/s 270A - misreporting of income - Since AO failed to bring the addition/disallowance he made in quantum assessment, under the ken of (a) to (f) of the......
June 10, 2023 Case Laws Income Tax

Disallowance of paddy purchase - purchases from Societies and Samathies - A bogus purchase implies no purchase, while verification w.r.t. s. 40A(3) necessarily implies a....
June 10, 2023 Case Laws Income Tax

Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of......
June 10, 2023 Case Laws Income Tax

Method of valuation of shares - Addition u/s 56(2)(viib) - The lower authorities have not examined the basis on which the valuation is done and from the perusal of......
June 10, 2023 Case Laws Customs

Right to speedy trial - Allegation of corruption on the ASI / Policer officer posted at Railway - Abetment in evasion of duty - Inordinate delay in filing the PR/final......
June 10, 2023 Case Laws Customs

Advance authorisation Scheme - supply of valves - deemed exports - manufacturing activity carried out or not - Even in the writ affidavit, the petitioner has maintained.....
June 10, 2023 Case Laws Customs

Classification of imported goods - Non-Texturised Polyster Lining Fabric - the Department proposed to classify the goods under the CTH 5407 only on the basis of end use.....
June 10, 2023 Case Laws Customs

Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular......
June 10, 2023 Case Laws Insolvency and Bankruptcy

Application for intervention filed by an unfortunate financial creditor - As on today, both CIRPs are on hold. This is despite the fact that the order passed in favour......
June 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Confinement of CIRP to one project - absence of any Project financing being brought in by the Promotor - absence of any Project Wise Accounts - whether the......
June 10, 2023 Case Laws Service Tax

Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the....
June 10, 2023 Case Laws Service Tax

Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude......
June 10, 2023 Case Laws Central Excise

Valuation - interconnected units - These two entities charged higher price on the third parties on which no excise duty was paid. Therefore this is not a case where......
June 10, 2023 Case Laws Central Excise

Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is......
June 9, 2023 Circulars FEMA

Risk Management and Inter-Bank Dealings - Non-deliverable derivative contracts (NDDCs) - With a view to developing the onshore INR NDDC market and providing residents......
June 9, 2023 Circulars Income Tax

Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB [Where measures are taken to avoid repetitive appeals in a......
June 9, 2023 Circulars SEBI

Online processing of investor service requests and complaints by RTAs - digitization of the process in two phases and provide a mechanism for the investor to lodge......
June 9, 2023 Circulars SEBI

Participation of Mutual funds in repo transactions on Corporate Debt Securities - determination of investment limits for single issuer, group issuer and sector level......
June 9, 2023 Circulars Customs

Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued -......
June 9, 2023 Case Laws GST

Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is.....
June 9, 2023 Case Laws GST

Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue....
June 9, 2023 Case Laws GST

Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in......
June 9, 2023 Case Laws GST

Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed......
June 9, 2023 Case Laws Income Tax

Treatment of Losses as Speculative Losses - adjustment of loss under arbitrage transactions - The loss of one segment has to be allowed to be set-off against the other......
June 9, 2023 Case Laws Income Tax

Revision u/s 263 - selection of the case under limited scrutiny - expansion scope of limited scrutiny - As per CIT high sea sales is speculative transaction and......
June 9, 2023 Case Laws Income Tax

Disallowance u/s.14A r.w.r. 8D - whether exempt income during the year under consideration? - there is no opening and closing balances of mutual fund. Meaning thereby,......
June 9, 2023 Case Laws Income Tax

Payment made towards traffic rule violation - whether revenue expenditure u/s 37(1) - whether such payments made were for an offence or is prohibited by law? - payment......
June 9, 2023 Case Laws Income Tax

Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the......
June 9, 2023 Case Laws Income Tax

Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals)......
June 9, 2023 Case Laws Income Tax

Penalty u/s 271B - delay filing of tax audit report contravening section 44AB - In factual matrix the assessee was suffering a financial exigency with legal battel. -......
June 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to sign on the so called "Consent Letter" which is not an authorized form notified by the Government - In the context of section 273B of.....
June 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Non-striking of the limb in the notice - In the case in hand on behalf of the Ld. DR an attempt was made to defend the notices submitting that......
June 9, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - business connection in India - Permanent Establishment (PE) in India - As assessee submits that during the assessment year......
June 9, 2023 Case Laws Customs

Commissioner (Appeals) allowed the re-export of goods - Customs authorities below did not release the goods for re-export thereby allowing the goods to further......
June 9, 2023 Case Laws Customs

Valuation of import of goods - Additions of 2% Notional Commission on High Seas Sale - Purchased goods / Propane on High Seas Sale basis from various Public Sector......
June 9, 2023 Case Laws Service Tax

Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show......
June 9, 2023 Case Laws Service Tax

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was.....
June 9, 2023 Case Laws Service Tax

Adjustment of Advance tax paid (service portion) - Apportionment of advance received towards supply of goods and supply of services - Rule 6(4A) and 6(4B) of the Service....
June 9, 2023 Case Laws Service Tax

Refund claim - provision of time of supply of goods is applicable u/s 12 of CGST Act, 2017 for export of goods during the period of October to December 2017 or not -......
June 9, 2023 Case Laws Central Excise

Levy of interest under Rule 14 of the Cenvat Credit Rules, 2004 (CCR) read with Section 11AB of the Central Excise Act, 1944 - amount of Cenvat credit taken......
June 9, 2023 Case Laws Central Excise

Benefit of exemption - Mega Power Project - goods supplied against International Competitive Bidding will be charged at nil rate of duty - The appellant has supplied the....
June 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - application seeking permission to produce on record documents and to cross-examine the complainant - it is the case of the complainant that by way.....

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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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