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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 151 to 200 of 543 Records

1 2 345 6 7 8........ 11

July 25, 2023 Case Laws Service Tax

Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT
July 25, 2023 Case Laws Service Tax

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked......
July 25, 2023 Case Laws Central Excise

Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to......
July 25, 2023 Case Laws Central Excise

CENVAT Credit - capital goods - Payment of duty on exempted goods by the supplier - if the department is of the view that the supplier was not supposed to pay the duty......
July 25, 2023 Case Laws VAT and Sales Tax

Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not......
July 24, 2023 Case Laws GST

Refund of excess IGST paid - Payment of IGST @18% instead of 0.1% erroneously - petitioner mainly contended that the respondents have committed an error in denying the......
July 24, 2023 Case Laws GST

Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the......
July 24, 2023 Case Laws GST

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the......
July 24, 2023 Case Laws Income Tax

Write off of outstanding dues - Bad debts claimed u/s 36(1)(vii) - Fresh claim before ITAT, in alternative, as business expenditure u/s 37(1) - The assessee at this......
July 24, 2023 Case Laws Income Tax

MAT - determination of Book-Profits u/s 115JB vis-à-vis loss suffered by the assessee on loss on investments - when gains on sale of investments were to be excluded......
July 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed revenue receipt - Ld. AO had fallen in error in invoking the jurisdiction u/s 147/148 of the Act and otherwise the addition....
July 24, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans - The loan transactions are routed through regular banking channels and reflected duly in the annual accounts of the lender company.......
July 24, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposits during demonetization period - business of hiring of cars - A reasonable amount of cash deposits during demonetization period is out of.....
July 24, 2023 Case Laws Income Tax

Recovery of income tax dues - Assessee Company under CIRP processings - Supremacy of IBC over all other Central and State statutes including Income-tax Act - Apex court.....
July 24, 2023 Case Laws Customs

Levy of Anti-Dumping Duty (ADD) - timeframe prescribed under Rule 18 of the ADD Rules - The Tribunal was right in concluding that the time for which the interim orders......
July 24, 2023 Case Laws Service Tax

Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him.....
July 24, 2023 Case Laws Service Tax

Discharge of Service tax liability - manpower recruitment or supply agency service - reverse charge mechanism - In this view of the matter, when the entire tax due has......
July 24, 2023 Case Laws Central Excise

Method of Valuation - Manufacture - Packing / Repacking of goods and re-labeling - Receipt of the medicines duly duty paid from the manufacturers in a packed form......
July 22, 2023 Case Laws GST

Attachment of bank account - Principles of natural justice - bank account number indicated in the order of attachment pertains to an account of Another Partnership firm.....
July 22, 2023 Case Laws GST

Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input......
July 22, 2023 Case Laws Income Tax

Credit of TDS deducted on salary but not deposited by the employer (Karvy Stock Broking Limited) - Petitioners directed to furnish evidence to the ITO who has issued......
July 22, 2023 Case Laws Income Tax

Nature of expenses - expenditure incurred on capital stores and spares - replacement of spares in the machineries - The ITAT the expenditure incurred cannot be treated......
July 22, 2023 Case Laws Income Tax

Deduction u/s 80(P)(2)(d) - Interest income earned on investment in Fixed Deposit with a cooperative bank. - The Hon’ble Apex Court categorically stated that the......
July 22, 2023 Case Laws Income Tax

Bad debts u/s 36(l)(vii) or business expenditure u/s 37 - Addition in respect of the payment made by assessee company to YES Bank on account of a corporate guarantee -......
July 22, 2023 Case Laws Income Tax

Revision u/s 263 - AO treated assessee taxpayer as a “cooperative society” registered u/sec.2(19) - The Revenue argues that the assessee is not a "cooperative society"......
July 22, 2023 Case Laws Income Tax

Revision u/s 263 - validity of notice as issued by the ITO who is below the rank of ld. PCIT - The statute never permitted in section 263 for delegation of power to the.....
July 22, 2023 Case Laws Income Tax

Deduction of expenses from capital gain - Amount paid to avoid to litigation, claimed as deduction against the short-term capital gain - sham transaction - The revenue......
July 22, 2023 Case Laws Income Tax

TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer......
July 22, 2023 Case Laws Income Tax

Disallowance of Payment Labour Charges - addition made as payment is supported by self-made vouchers and have no signature of recipients - The Tribunal, based on a......
July 22, 2023 Case Laws Income Tax

Penalty u/s 271AAB - argument of defective notice - the order imposing penalty was passed after the receipt of due approval from the Ld. JCIT. However the appellant......
July 22, 2023 Case Laws Customs

Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was.....
July 22, 2023 Case Laws Customs

Import of insecticide without a valid licensee or directly from the manufacturer - The goods have been ordered for re-export. The appellant is not contesting the order......
July 22, 2023 Case Laws Customs

Condonation of delay of 3 years - Conversion of shipping bill from one scheme to another - DFIA to Drawback Scheme - It is also pointed out that under general law of......
July 22, 2023 Case Laws Companies Law

Professional Misconduct - Acceptance of audit engagement disregarding Independence requirements - Tampering of Audit File and related lapses-SA 230, Audit Documentation.....
July 22, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay of 38 Days in refiling of the Appeal against approval of Resolution plan - it was held by NCLAT that The delay in filing the Appeal is beyond 15......
July 22, 2023 Case Laws Insolvency and Bankruptcy

Validity of admission of application for initiation of CIRP - Prayer for intervention in the Appeal - One Time Settlement (OTS) proposal submitted by the Corporate......
July 22, 2023 Case Laws Service Tax

Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence......
July 22, 2023 Case Laws Service Tax

Extended period of limitation - Once the assessee has declared as per their belief that the service falls under negative list and the same has been declared in their......
July 22, 2023 Case Laws Service Tax

Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view....
July 22, 2023 Case Laws VAT and Sales Tax

Invocation of revisional jurisdiction of this Court - The impugned order passed by the Tax Tribunal in Rectification Application filed by the petitioners under Section......
July 21, 2023 Case Laws GST

Repetition of proceedings - The Respondents in the instant case being not aggrieved by the First Appellate Order dated 16-01-2021, did not challenge the same or availed.....
July 21, 2023 Case Laws GST

Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - PG/Hostel Rent paid by inhabitants do not qualify for GST exemption, as the......
July 21, 2023 Case Laws GST

Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e.,......
July 21, 2023 Case Laws GST

Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to......
July 21, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to suspect v/s reason to believe - The reasons disclosed and placed on record do not allude to the material that was available......
July 21, 2023 Case Laws Income Tax

Penalty u/s 271FA - non-compliance with the provisions of Section 285BA(1)(b) - non filing of a return in time - The respondents had specifically considered the......
July 21, 2023 Case Laws Income Tax

TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the.....
July 21, 2023 Case Laws Income Tax

Reassessment u/s 147 - Applicability of Advance Rulings in the own case of assessee or Advance Rulings in case of any other assessee - In view of the clear mandate of......
July 21, 2023 Case Laws Income Tax

Revenue recognition - method of accounting by way of 'project completion method' - Tribunal had rightly considered that the method of accounting followed by the assessee....
July 21, 2023 Case Laws Income Tax

Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made......

1 2 345 6 7 8........ 11

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