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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 1 to 50 of 543 Records

12 3 4 5........ 11

July 31, 2023 Case Laws GST

Levy of penalty upon the petitioner by not treating the petitioner to be the owner of goods - seeking release of seized goods - The E-way Bills being the documents of......
July 31, 2023 Case Laws GST

Detention of goods alongwith vehicle - expiry of e-way bill - mechanical fault in the vehicle transporting the goods - period of expiry of e-way bill is very minor i.e......
July 31, 2023 Case Laws GST

Profiteering - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent is not executing any....
July 31, 2023 Case Laws Income Tax

Stay of demand - recovery proceedings - scope and ambit of enabling provision namely Section 220(6) - petitioner apart from other reliefs also prayed for not insisting......
July 31, 2023 Case Laws Income Tax

Nature/Character of receipt - subsidy receipt - revenue or capital receipt - Applicability of purpose test - section 2(24)(xviii) would be attracted, in principle, but......
July 31, 2023 Case Laws Income Tax

Addition u/s 69A or 69C - WhatsApp documents relied upon - as rightly pointed out by the CIT(A), the details to be found in this WhatsApp document tallies with the dates....
July 31, 2023 Case Laws Income Tax

Penalty u/s 271B - tax audit report could not be filed on time - when the loss return has been accepted by the Revenue and the audit report filed belatedly was available....
July 31, 2023 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income - Carry forward of deficit - Carry forward of excess expenditure carried forward from the earlier assessment years - The......
July 31, 2023 Case Laws Income Tax

Depreciation on ATMs - to be treated as computers or plant and machineries - @15% or 40% - AO directed to allow higher depreciation of 40% as claimed by the assessee on ATM machine - AT
July 31, 2023 Case Laws Income Tax

Penalty u/s 271I - Penalty for failure to furnish information or furnishing inaccurate information u/s 195 - The amendment though came into effect from 16th December......
July 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit - We fail to understand that without taking note of the quantum of income returned to tax, how could the AO......
July 31, 2023 Case Laws Customs

Classification of imported goods - goods are for use solely or principally with the Transmission Shafts which may be used in Motor Vehicles - In view of the specific......
July 31, 2023 Case Laws Customs

Benefit of exemption - roasted cashew - On going through the test report submitted by the CEPCI, Kerala there would not be any hesitation to say that the report creates.....
July 31, 2023 Case Laws Customs

Undervaluation of goods - import of a barge, Aqua Float 300, towed by tug, Fordeco 61 - enhancement of value - The appeal of Revenue appears to have ignored this......
July 31, 2023 Case Laws Customs

Classification of goods - Self-ordering Kiosks' imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in....
July 31, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Given the fact that the Appellant has failed to establish that he had given any loan to the Corporate Debtor directly, it does not stand to reason......
July 31, 2023 Case Laws Money Laundering

Money Laundering - Levy of penalty - Reporting Entity / Agency - PayPal - the imposition of penalty would also not be justified where a person is found to have proceeded....
July 31, 2023 Case Laws Money Laundering

Money Laundering - Whether an Online Payment Gateway Service (OPGSP) could be said to be a Reporting Agency under the PMLA? - It is the case of the respondents that......
July 31, 2023 Case Laws Service Tax

Principles of natural justice - Copy of the SCN and order was not served to the petitioner - Section 27 of the General Clause Act will not come in aid to the respondent.....
July 31, 2023 Case Laws Service Tax

Broadcasting services - STGU services - The supply of STBs cannot be categorized as a taxable service under the definition of ‘broadcasting’. Even considering the same......
July 31, 2023 Case Laws Central Excise

Reversal of CENVAT credit - New exemption from duty - As per the provision of section 11, only in a case where the exemption which is opted for, if it is absolute......
July 31, 2023 Case Laws Central Excise

Refund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme - since the Department has not specifically alleged that the appellant......
July 31, 2023 Case Laws VAT and Sales Tax

Goods - activity of developing and supply of customised software to its clients - Merely because the software developed by the respondent/assessee in the instant case......
July 29, 2023 Case Laws GST

Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted......
July 29, 2023 Case Laws GST

Retrospective Cancellation of GST registration of petitioner - the fact that the petitioner had not filed the returns for a continuous period of six months – the ground.....
July 29, 2023 Case Laws GST

Rejection of refunds - Export of services - Proof of date of providing / exporting services - during the month of December 2017, the Invoices/Debit Notes were missed to.....
July 29, 2023 Case Laws GST

Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It....
July 29, 2023 Case Laws GST

Service of order - time period prescribed for filing of appeal expired - Instant case pertains to year 2023 and since nearly six years have expired since coming into......
July 29, 2023 Case Laws GST

Validity of FIR against the petitioner on the basis of Complaint filed by the GST officer - Offence of forgery and misconduct - no E-way bill - evasion of GST -......
July 29, 2023 Case Laws GST

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for......
July 29, 2023 Case Laws GST

Profiteering - reduction in the rate of tax or benefit of ITC on the supply of construction service - The company was under CIRP proceedings and taken over by the......
July 29, 2023 Case Laws Income Tax

Orders u/s 201(1) and 201(1A) - period of limitation - True, the provision was amended bringing in a limitation of four years, in 2010 and then later extended to six......
July 29, 2023 Case Laws Income Tax

Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not......
July 29, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an......
July 29, 2023 Case Laws Income Tax

Reopening of assessment - Non deduction of TDS u/s 194C - reliance on audit objection - it is evident from the assessment order that the AO had already scrutinized the......
July 29, 2023 Case Laws Income Tax

Estimation of income @10% - Treatment of interest on fixed deposits as integral part of business activity while estimating the income - The interest income and similarly....
July 29, 2023 Case Laws Income Tax

Rejection of books of accounts - Presumption to the books of accounts u/s 132(4A) - . The contents of books and documents found in possession and control of searched......
July 29, 2023 Case Laws Income Tax

Penalty u/s. 271D - Receipt of cash against sale of immovable property - The sale transaction is duly evidenced by the registered agreement / deed. Considering the fact.....
July 29, 2023 Case Laws Income Tax

TDS u/s 194C - EDC is a charge levied by Government for carrying out External Development Work to be executed in the periphery of or outside colony/area for the benefit.....
July 29, 2023 Case Laws Income Tax

Unexplained investment - the appellant failed to submit monetary trail of earlier years closing balance of investments to substantiate its claim that it had invested in.....
July 29, 2023 Case Laws Income Tax

Capital gain on sale of land - year of assessment - The present case is neither a case of sale nor exchange nor relinquishment or extinguishment of any right in the year....
July 29, 2023 Case Laws Customs

Effect of the Publication of Notification / Circular on the website - there are no substance in the submission of the learned Counsel for the petitioner that the public.....
July 29, 2023 Case Laws Customs

Absolute Confiscation of imported goods - Arecanut - prohibited goods or not - The Original Authority is directed to give an option to appellant to redeem the goods on......
July 29, 2023 Case Laws Customs

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses.....
July 29, 2023 Case Laws Customs

Valuation - the Proper officer has to provide cogent reasons for rejecting the declared value and the appellant has to be given an opportunity to be heard before......
July 29, 2023 Case Laws Customs

Classification of goods proposed to be imported - Echo Dot (5lh Generation) Model No. C2N6L4 - The provisions laid down under Chapter VB of the Customs Act, 1962,......
July 29, 2023 Case Laws Companies Law

Seeking grant of bail - Director / officer who is in default - the Investigating Officer had not filed any application seeking that the petitioner be placed in judicial.....
July 29, 2023 Case Laws Central Excise

Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal....
July 29, 2023 Case Laws Customs

Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of.....
July 29, 2023 Case Laws Service Tax

Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent......

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

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C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

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