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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 201 to 250 of 543 Records

1 2 3 456 7 8 9........ 11

July 21, 2023 Case Laws Income Tax

TP Adjustment - Interest on interest outstanding/interest receivable - The interest on a loan is a compensation received towards the utilisation of funds given by the......
July 21, 2023 Case Laws Income Tax

Computation of Long-term Capital Gains - non considering the INDEX COST of assets purchased u/s. 48 - The benefit of indexation while computing long term capital gains......
July 21, 2023 Case Laws Customs

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director......
July 21, 2023 Case Laws Customs

Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other......
July 21, 2023 Case Laws Customs

Classification of imported goods - Samsung Galaxy Tab (GT-P1000) - Importer have accepted the classification of the impugned goods to be CTH 84713090 as ordered by the......
July 21, 2023 Case Laws Companies Law

Workmen's claim for interest on wages - Company under liquidation - without a valid contractual provision or statutory basis supporting the payment of interest, and......
July 21, 2023 Case Laws Insolvency and Bankruptcy

Recovery of outstanding electricity dues - Secured Creditor - Section 78 enacts, that when a company whose property is subject to charge, fails to register it, the......
July 21, 2023 Case Laws Insolvency and Bankruptcy

Seeking dismissal of the application filed under Section 7 of the IBC - barred by limitation or not - The date of declaration of the loan account as NPA is 31.05.2011. -....
July 21, 2023 Case Laws Service Tax

Rejection of refund claim - amount paid under protest - tax has been included in the gross amount collected as insurance premium or not - The computation of premium is a....
July 21, 2023 Case Laws Central Excise

Denial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - If the respondents have....
July 21, 2023 Case Laws Central Excise

Exemption to Agro Waste Fired Boilers - parts manufactured by each unit constitute a full boiler or not - Merely because the Trade Notice uses the words CKD/SKD......
July 21, 2023 Case Laws Central Excise

Association of brand name with manufacturer - In the present case the appellants claim that it was only a house mark for identification. But their advertisements and......
July 20, 2023 Case Laws GST

Imposition of penalty in lieu of confiscation of the vehicle - absence of E-way bill - In the present case the intention of the petitioner is clear that the goods were......
July 20, 2023 Case Laws GST

Classification of goods - rate of tax - AI crate (Artificial Insemination Crate)/Travis - the product is nothing but a structure made of tubes, pipes of iron and steel......
July 20, 2023 Case Laws GST

Classification of goods - rate of tax - Plant growth regulator further helps plants in making efficient use of the nutrients for their growth. Plant growth regulators......
July 20, 2023 Case Laws GST

Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its......
July 20, 2023 Case Laws Income Tax

Accrual of income in current AY - duty drawback and service tax refund - the income would be receivable only when the income accrues to the assessee and income would......
July 20, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained credit/receipt - bogus receipt towards share capital and share premium - The suspicion entertained on bona fides has not been carried out......
July 20, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - deduction u/s 36(1)(viia) - Provision for bad debts - Once a provision, under whatever name, is debited in the profit and loss account, then it....
July 20, 2023 Case Laws Customs

Confiscation - Redemption fine - Since in the instant case, the appellant/ revenue has accepted the setting aside order of confiscation of goods, question of applying......
July 20, 2023 Case Laws Customs

Rejection of clearance of the goods imported - denial on the ground of a trade mark dispute were pending - There is no warrant for the customs authorities in not......
July 20, 2023 Case Laws Customs

Validity of SCN - Department interpreted the remand order as a direction to issue SCN - The genesis of a litigation is the issuance of show cause notice. The intention......
July 20, 2023 Case Laws Customs

Seeking provisional release of goods - Many moons beyond the stipulated period, under section 110(2) of Customs Act, 1962, for issue of such notice have come and gone......
July 20, 2023 Case Laws Customs

Levy of penalty u/s 112 and 114AA of the Customs Act, 1962 - Executives / Employees of freight and forwarding agent - existence of mensrea - deliberate connivance with......
July 20, 2023 Case Laws Customs

Classification of imported goods - Mineral Spirits or Diesel Oil-High Speed Diesel (HSD) - Allegation of mis-declaration of goods - smuggling of diesel - none of the......
July 20, 2023 Case Laws Insolvency and Bankruptcy

Execution of arbitral award - the arbitral proceedings were initiated prior to insolvency resolution date, suspended during the moratorium period, resumed upon expiry of....
July 20, 2023 Case Laws Insolvency and Bankruptcy

Undervalued Transactions - avoidable transactions or not - Debtor of the Coporate Debtors - Discounts given by the Corporate Debtor for the benefit of the Appellant in......
July 20, 2023 Case Laws Insolvency and Bankruptcy

Grant of Performance linked Incentive Fee to Resolution Professional - RP was able to maximize the value of Corporate Debtor - Appellant had no right to claim......
July 20, 2023 Case Laws Service Tax

Demand of differential service tax - Provider of GTA service - Whether the recipient of services were liable to pay ST on reverse charge basis (RCM) - all the service......
July 20, 2023 Case Laws Service Tax

Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly.....
July 20, 2023 Case Laws Central Excise

Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege......
July 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - cheque was issued prior to the date of director joining the company - The petitioners have failed to bring on......
July 20, 2023 Case Laws Indian Laws

Continuation of criminal proceedings when petitioner was exonerated in the departmental enquiry in the same set of allegation - Creation of false documents and drawing......
July 19, 2023 Case Laws GST

Exemption form GST - Education being provided by the applicant - Running of 'Isha Samskriti' / Gurukul - The Applicant is neither providing pre-school education nor......
July 19, 2023 Case Laws GST

Exemption from GST - Skill Development / Vocational courses - services provided by the applicant under the Market led Fee-based Services Scheme - Since the Applicant has....
July 19, 2023 Case Laws GST

Levy of GST - replacement of parts without consideration during the warranty period - the supply of goods without consideration in the discharge of warranty obligation......
July 19, 2023 Case Laws Income Tax

Deduction u/s 80IA(4)(iii) - approval of Industrial Park by the Empowered Committee - The objection of the AO that the Industrial Park was being developed by the......
July 19, 2023 Case Laws Income Tax

Validity of assessment order passed u/s 153C r.w.r. 144 - breach of principles of natural justice - the AO had put the petitioner on an extremely tight leash. AO......
July 19, 2023 Case Laws Income Tax

TP Adjustment - rate of interest on loan availed from AE - when the prime lending rate itself had increased over the years and stood at 14.55% for the relevant period,......
July 19, 2023 Case Laws Income Tax

Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock surrendered during the course of survey - There is no infirmity in the finding of Ld. CIT(A) rightly......
July 19, 2023 Case Laws Income Tax

Exemption u/s 11 - disallowance of expenditure incurred on foreign travel - Expenditure for obtaining the donations from the various donors who were stationed abroad -......
July 19, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - Value of share premium received on allotment of 31248 shares - Valuation report obtained from the merchant bankers even they have issued a......
July 19, 2023 Case Laws Customs

Conversion /amendment of the shipping bills into drawback shipping bills - the appellants have submitted that they had inadvertently omitted to file the declaration that....
July 19, 2023 Case Laws Customs

Revocation of customs broker licence - enabling certain persons to avail ineligible drawback and refund of IGST - What we see here are several loose threads - loose......
July 19, 2023 Case Laws Customs

Misdeclaration of goods - Import of Coffee Husk/Bits or Robusta Coffee Beans? - It is an admitted fact that the importer sought bulk import of Vietnam Robusta Coffee and....
July 19, 2023 Case Laws Service Tax

Refund of unutilised CENVAT Credit - intermediary services or not - POPOS Rules - export of services - The learned CESTAT has rightly concluded that all services except.....
July 19, 2023 Case Laws Central Excise

Interest on an asserted delay in disbursal of refund - the irresistible conclusion arrived at that interest on delayed refund is clearly dependent upon the making of a......
July 19, 2023 Case Laws Central Excise

Fraudulent passing of CENVAT Credit - Retraction of the statement - The appellant has now taken a stand that the statements recorded were taken under threat or coercion.....
July 19, 2023 Case Laws Central Excise

CENVAT Credit - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of......
July 19, 2023 Case Laws VAT and Sales Tax

Rejection of refund claim in respect of input tax credit (ITC) - The Assessing Authority is duly empowered to call for the records and to verify the ITC as claimed. The.....

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