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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 101 to 150 of 543 Records

1 234 5 6 7........ 11

July 27, 2023 Case Laws Customs

Refund - Failure of the authority of pass fresh de-novo order in remand proceedings - At this belated stage where the documents are not available with the department and....
July 27, 2023 Case Laws Customs

Classification of goods proposed to be imported - Thermal Printer Ribbons (TPR) - the purpose of ribbon in TPR is to serve as a medium for printing graphic images and......
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of legally enforceable debt or liability - vicarious liability of nominee and non-executive directors - The contention does not cut much.....
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - Legally enforceable debt or not - The offence under Section-138 arises only when a cheque that represents a part or whole of the legally......
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - suspense of sentence subject to deposit of 20% of cheque amount - the petitioner doubting the order of the learned Sessions Judge and camouflaging.....
July 26, 2023 Notifications Insolvency and Bankruptcy

Eligible criteria for registration of Insolvency Professional - The condition of passing the "Graduate Insolvency Programme" modified to "Post Graduate Insolvency......
July 26, 2023 Notifications Insolvency and Bankruptcy

CIRP - Exemption from Regulatory fee, where the resolution plan is submitted by the association or group of allottees in such real estate project - Insolvency and......
July 26, 2023 Notifications Income Tax

No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the......
July 26, 2023 Notifications Income Tax

Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management......
July 26, 2023 Notifications Income Tax

Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding.....
July 26, 2023 Notifications GST

Time limit for application for revocation of cancellation of registration under CGST Act extended to 31st August 2023
July 26, 2023 Notifications Income Tax

Exemption to Non-Residents and Foreign Company from requirement of furnishing a return of income u/s 139(1) - Meaning of "investment fund" modified - Notification
July 26, 2023 Notifications DGFT

Import policy of Gold - The Import Policy of ITC (HS) code 71131911, 71131919 and 71141910 has been amended from “Free” to “Restricted” with immediate effect. However,......
July 26, 2023 Notifications DGFT

The General Notes regarding Import Policy under Schedule-I(lmport Policy), ITC (HS), 2022 have been amended, to update relevant details regarding Food Import Entry......
July 26, 2023 Notifications Money Laundering

ED to share information with GSTN for launching prosecution - Notification No. G.S.R. 381(E), dated the 27th June, 2006 amended vide 7th July, 2023
July 26, 2023 Case Laws GST

Cancellation of registration of petitioner - inability to avail the opportunity of hearing extended for bonafide reasons - If the petitioner can demonstrate bonafides,......
July 26, 2023 Case Laws Income Tax

Filing of writ petition instead of appeal before CIT(A) - Petitioner contended that appointed of CIT(A) is not legal and valid - We do not find any such stipulation in......
July 26, 2023 Case Laws Income Tax

Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s......
July 26, 2023 Case Laws Income Tax

Taxability of foreign income in India - use of Virtual Voice Network (VVN) - Income deemed to accrue or arise in India - PE in India - The grounds of the Revenue were......
July 26, 2023 Case Laws Income Tax

Demand Interest u/s 201(1A) - Non deduction TDS u/s 194IA - As per the sale deed the details of the sellers / transferors of the said property and in fact the sellers......
July 26, 2023 Case Laws Income Tax

Taxability of LTCG - assessment in the hand of assessee or his wife - double taxation - The issue has to be dealt only by the tax authorities and the credit in the hands....
July 26, 2023 Case Laws Income Tax

Condonation of delay - The assessee has not prosecuted its litigation either before the AO or before the ld. 1st Appellate Authority. Thus it is not very serious in......
July 26, 2023 Case Laws Income Tax

LTCG computation - Deduction of expenditure cost of acquisition u/s 48 - Various High Courts have held that the interest incurred on borrowed funds are to be treated as.....
July 26, 2023 Case Laws Customs

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who......
July 26, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Recovery of Interest - the Adjudicating Authority has erred in not looking into the facts that the principal amount has entirely been paid and the......
July 26, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - The Commissioner (Appeals) can only condone the delay in filing an appeal if the same is barred by one month and the Commissioner....
July 26, 2023 Case Laws Central Excise

Valuation of goods - Misdeclaration of export goods - the appellants sold the goods of prime quality mis-declaring the same as “rejects” and the same was sold to the......
July 26, 2023 Case Laws Central Excise

Valuation of goods - customised motor vehicle parts sold to various classes of buyers i.e. industrial customers as well as industrial and another domestic customers......
July 26, 2023 Case Laws VAT and Sales Tax

The fact that an exemption prevailed and enured in favour of a unit does not in any way detract from the circumstance that the levy subsists. This fundamental aspect......
July 26, 2023 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Determination of compensation against denial of extension of New Package Scheme of Incentives for Tourism Projects - A reasonable......
July 26, 2023 Discussion Forum GST

Input Tax Credit on Rent out Commercial Property - (i) Eligibility of ITC on: Replacement of windows and doors. (ii) On painting the commercial building. - Discussion Forum
July 26, 2023 Discussion Forum GST

Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum
July 26, 2023 Case Laws GST

Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the......
July 25, 2023 Case Laws GST

Levy of Interest and penalty - the transitional credit which was taken has been sanctioned - The difficulty arose only on account of technical glitches in the web portal....
July 25, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - furnishing of inaccurate particulars of income - the addition made in the impugned case on account of excess depreciation claimed having been......
July 25, 2023 Case Laws Income Tax

Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for......
July 25, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of the statutory notices - It is the contention of the assessee that AO through National Faceless Assessment Centre had issued......
July 25, 2023 Case Laws Income Tax

Disallowance of depreciation u/s 32 - Plants not in operation - The BIFR directions do not override the provisions of Act. As long as the ownership of the assets......
July 25, 2023 Case Laws Income Tax

Default u/s. 206C - assessee has not collected TCS on sale of scraps - late filing of Form 27C - the A.O. failed to verify the Form 27C though the assessee submitted......
July 25, 2023 Case Laws Income Tax

Deduction u/s 80IB(11C) - business of running hospitals - nature of income - “derived from” vs “attributable to” - the assessee is eligible to claim deduction u/s.......
July 25, 2023 Case Laws Income Tax

Unexplained money and unexplained expenses not recorded in the books of accounts u/s 69A/69C - Documents found during the search raise doubts but the same cannot be used....
July 25, 2023 Case Laws Income Tax

Revision u/s 263 - applicability of higher rate of tax is u/s 115BBE - incomes have been admitted by assessee during the course of survey and also offered as such in the....
July 25, 2023 Case Laws Income Tax

Claim of depreciation beyond six years for the first time - There is no provision under law to make assessment of an assessee beyond six years. Therefore, claim made by.....
July 25, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill.....
July 25, 2023 Case Laws Customs

Revocation of the appellant's CHA Licence - the Commissioner passed the order after more than one year from the date of submission of the Inquiry Report, which is......
July 25, 2023 Case Laws Customs

Suspension of Customs Broker License - single alleged misdemeanour - The goods are not a normal item of import requiring close familiarity on the part of the importer.......
July 25, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of dues from the Guarantor, while moratorium was decelerated against the corporate debtor - S. 14 and S.31 of the IBC does not bar initiation and......
July 25, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Fraudulent Transactions or transaction in the normal course of business - It is seen that the intent to defraud the creditors”, under Section 66(1) of the I & B......
July 25, 2023 Case Laws Money Laundering

Condonation of delay in filing appeal - There is no cap as regards condonation. By saying no cap, it is meant that the Appellate Tribunal is not stifled when it comes to....
July 25, 2023 Case Laws Service Tax

Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only......

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

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

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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...

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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...

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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...

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F: Transfer of ITC without filing ITC-02

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