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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 1401 to 1450 of 6336 Records

1 ....25 26 27 282930 31 32 33........ 127

June 8, 2023 Circulars Income Tax

Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or......
June 8, 2023 Case Laws GST

Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper......
June 8, 2023 Case Laws GST

Levy of penalty at the rate of 200% - expired E-way bill - it is appropriate, that the appellate authority look into the matter, specifically the genuineness of the......
June 8, 2023 Case Laws Income Tax

Reopening of assessment - notice u/s 148A(b) to wrong Email ID - notices are sent to (i) email ids that are no longer in use (ii) email ids of......
June 8, 2023 Case Laws Income Tax

Assessment u/s 153C - necessity of recording satisfaction by AO of the searched person - ITAT followed various judgments of including the SC, HC and tribunal itself to......
June 8, 2023 Case Laws Income Tax

Prosecution proceedings u/s 276CC and 277 - variation in the tax payments - The conduct of the petitioners in filing revised returns immediately after noticing error on.....
June 8, 2023 Case Laws Income Tax

Denial of claim of Foreign Tax Credit (FTC) - Delay in filing of ITR - Rule 128 is only a procedural provision and not a mandatory provision and cannot override the......
June 8, 2023 Case Laws Income Tax

TP adjustment - ALP determination - Selection or change in Most Appropriate Method (MAM) - “Other Method" v/s "CUP Method" - Assessee can resile from the most......
June 8, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service....
June 8, 2023 Case Laws Income Tax

TP adjustment - Determining the arms’ length value for sale of steam at Rs. “nil” - scope of the quotation obtained by the assessee from SSPL - the quotation obtained by....
June 8, 2023 Case Laws Income Tax

Valuation of shares at a premium u/s 56(2)(viib) - Keeping in view that DCF is correct method of determining the FMV of the unquoted shares, the assessee has option to......
June 8, 2023 Case Laws Income Tax

Nature of receipts due to settlement in the court - Right of Preemptive/right of first priority of purchase of the premises - assessee has claimed it as non-taxable and.....
June 8, 2023 Case Laws Income Tax

Penalty u/s 271D - contravention of provisions of Section 269SS - Cash transaction between the Company and its Director - a. cash utilized for purchase of stamps - b.......
June 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Proof of debts - raising an Invoice, is a precondition, in all cases, for admission of a Section 9 Petition under the I & B Code, 2016 or not -......
June 8, 2023 Case Laws Customs

Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the......
June 8, 2023 Case Laws Customs

Criminal conspiracy in order to get ineligible Duty Entitlement Pass Book - showing realization of Foreign Exchange against export of coloured water and mis-declared the....
June 8, 2023 Case Laws Customs

Classification of imported goods - Low Aromatic While Spirit/Hydro Carbon Solvent and other Petroleum Class A,B and C grades - There is a vast difference between the......
June 8, 2023 Case Laws Customs

Revocation of Customs Broker License - export of cut and polished diamonds - alleged misuse of several persons to secure importer exporter code (IEC) numbers - As the......
June 8, 2023 Case Laws Customs

Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - to be classified under....
June 8, 2023 Case Laws Customs

Classification of imported goods - Waxsol series of products such as Waxsol-A, Waxsol 9-11A, Waxsol-911B and Waksol-B etc - A detailed examination about the nature of......
June 8, 2023 Case Laws Customs

Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - allegation of abetment in undervaluation - evasion of Customs Duty by several syndicates of crane......
June 8, 2023 Case Laws Service Tax

Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for......
June 8, 2023 Case Laws Service Tax

Classification of services - Support Services of Business or Commerce or renting of immovable property - royalty / concession fee / lease charges received by the Port......
June 8, 2023 Case Laws Service Tax

Business Auxiliary Service - appellant is individual or a commercial concern? - commercial concern covers individuals also when they are into a business and to this......
June 8, 2023 Case Laws Service Tax

Classification of services - single work order for carrying out the services - Trucking, loading and unloading of dolomite boulders from mines to crusher plant - Haulage....
June 8, 2023 Case Laws Service Tax

Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or......
June 8, 2023 Case Laws Service Tax

Levy of Service Tax - GTA Services - goods are transported by rail - Merely because the appellant had to use the rail transportation in certain occasions, it cannot be......
June 8, 2023 Case Laws Service Tax

Jurisdiction of Commissioner (Appeals) to issue fresh Show Cause Noice (SCN) or to raise demand on new ground - The power to issue a notice is specifically provided for.....
June 8, 2023 Case Laws Central Excise

Validity of order beyond the scope of show cause notice (SCN) - it is found that the Adjudicating Authority has gone beyond the scope of the Show Cause Notice. In case......
June 8, 2023 Case Laws Central Excise

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has......
June 8, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - The complainant by leading cogent evidence that the accused had issued a cheque against a liability to the complainant, which.....
June 7, 2023 Case Laws GST

Seeking grant of Anticipatory bail - In fact he and his co-accused had set up a fictitious firm/companies and thereby cheated the government of crores of rupees. Thus,......
June 7, 2023 Case Laws Income Tax

Allowability of expenditure as revenue or capital - expenditure of Rs. 6.01 crores as amount paid to Madhya Pradesh Electricity Board (MEPB) for the line/bay charges -......
June 7, 2023 Case Laws Income Tax

Validity of reopening of assessment - jurisdiction of notice issuing authority - A jurisdiction can neither be waived nor created even by consent and even by submitting.....
June 7, 2023 Case Laws Income Tax

Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO......
June 7, 2023 Case Laws Income Tax

TDS u/s 195 - Disallowance of reimbursement of mobilization and demobilization expenses - there was no legal obligation u/s 195(1) on the assessee to deduct tax at......
June 7, 2023 Case Laws Income Tax

Penalty u/s. 271(l)(c) - Voluntary disclosure of income or not - revised return of income in which the assessee disclosed details of sale of immovable properties - It is....
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......

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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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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