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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 251 to 300 of 543 Records

1 ....2 3 4 567 8 9 10........ 11

July 19, 2023 Case Laws Indian Laws

Validity of promissory notes - promissory notes are executed for a valid consideration or not - merely, because a different ink is used in respect of the name of the......
July 18, 2023 Case Laws GST

Levy of GST - rate of GST - shifting of transmission lines on request of NHAI (Contribution work) for widening of road by NHAI - The services of shifting of Transmission....
July 18, 2023 Case Laws GST

Classification of goods - rate of GST - Dhathri Dahasamani - The product “Dhathri Dahasamini” is not capable of being used as a food preparation for human consumption in....
July 18, 2023 Case Laws GST

Taxable Supply or not - Payment made to the Government of Kerala - the activity of allowing change of nature of the unnotified land subject to conditions and on payment.....
July 18, 2023 Case Laws Income Tax

TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest....
July 18, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening beyond period of four years - reasons to believe - Even assuming, Revenues’ case is petitioner should have disclosed that......
July 18, 2023 Case Laws Income Tax

Penalty u/s 271(1)(C) - manadation of recording satisfaction which limb of the provisions of Section 271(1)(c) of the Act was triggered - In a given case, both limbs may....
July 18, 2023 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - addition u/s 2(22)(e) - deemed dividend - While levying the penalty, the deeming provisions can be applied to a limited extent and instant....
July 18, 2023 Case Laws Income Tax

Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the......
July 18, 2023 Case Laws Income Tax

Deduction u/s. 80IA(4) - infrastructure activities with respect to CFS and ICDs - Customs clearance also takes place in the inland container depot, the assessee’s claim.....
July 18, 2023 Case Laws Income Tax

Addition u/s 68 - creditworthiness of investor unexplained - the documents submitted to prove the genuineness of transaction are itself from to be malaises created with.....
July 18, 2023 Case Laws Income Tax

Difference in rate of booking price - sale / booking of flats - different rates have been quoted/booked for the same area and the same project - On money paid by......
July 18, 2023 Case Laws Income Tax

Denial of Registration u/s 12AA - Charitable purpose u/s 2(15) - dissolution clause in the trust deed not exists - Although the inclusion of dissolution clause in the......
July 18, 2023 Case Laws Income Tax

Revision u/s 263 - Invocation of revision proceedings for the second time - As pertinent to point out that there was no bar on limitation by the ld. PCIT to invoke......
July 18, 2023 Case Laws Income Tax

Addition u/s 69B - differential amount between value as per registered purchase deed vis-a-vis guideline value determined by Stamp Valuation Authority - Merely because......
July 18, 2023 Case Laws Customs

Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated.....
July 18, 2023 Case Laws Customs

Valuation - tug towing a barge - inclusion of freight - It was contended that, the tug arrived on its own propulsion that did not involve payment of any freight at all......
July 18, 2023 Case Laws Central Excise

Recovery of erroneous refund - The extended period of limitation provided under proviso to sub section 1 of section 11A is not attracted as there are no material on......
July 18, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of debt/liability or not - rebuttal of presumption - the Complainant ought to have been substantiated his contention that in fact he has.....
July 17, 2023 Case Laws GST

Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause.....
July 17, 2023 Case Laws GST

Validity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - As the basis of filing the....
July 17, 2023 Case Laws GST

Grant of Interim Bail - discrepancies in the Input Tax Credit - It is settled principle of law that the object of bail is to secure the attendance of the accused at the.....
July 17, 2023 Case Laws Income Tax

Characterization of income - Determine the nature of interest income earned - mere fact that the deposits were linked with projects would not alter the character of the.....
July 17, 2023 Case Laws Income Tax

Revision u/s 263 - claiming business expenditure while claiming standard deduction in the rental income - No doubt assessee has claimed the voluntary expenditure under......
July 17, 2023 Case Laws Customs

Levy of penalty u/s 112(a) of Customs Act - vicarious liability of appellant / Pre-Shipment Inspection Agency - Nothing has been brought on record as to show, how due......
July 17, 2023 Case Laws Customs

Confiscation - Export of prohibited goods or not - woollen shawls of Pashmina wool - the admitted fact is that the consignment of 59 shawls was found to have 53 Pashmina....
July 17, 2023 Case Laws Customs

Demand of duty (CVD & SAD) foregone at the time of import - The quantity of imported Sulphur, which was not used in manufacture of fertilizer - the said clearances of......
July 17, 2023 Case Laws Companies Law

Scheme of Rearrangement - demerger/transfer of business - the Demerged Company RPPMSL is a wholly-owned subsidiary of the Appellant Company RIL - Requirement of getting.....
July 17, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT returned the application of the Financial Creditor instead of adjudicating on the Company petition - the Appellant has issued a demand notice......
July 17, 2023 Case Laws Service Tax

Extended period of limitation - manpower recruitment or supply agency service - separate employment contract with foreign expatriates - even if it were to be assumed......
July 17, 2023 Case Laws Central Excise

Seeking condonation of delay in filing appeal - Tribunal found that the appellant had abused its process - In our view, the appellant has got away very lightly with the.....
July 17, 2023 Case Laws Central Excise

Extended period of limitation - The fallacious approach adopted by the Appellate Tribunal, though the consideration as to revenue neutrality and exemption under the......
July 17, 2023 Case Laws Central Excise

Reversal of credit at the time of transfer of capital goods - Determination of Depreciated value for reversal of Credit - The reference to depreciation under the Income.....
July 17, 2023 Case Laws Central Excise

CENVAT Credit - works contract service or not - The specific disallowance of availment of Cenvat credit with respect to such construction/erection, installation and......
July 17, 2023 Case Laws VAT and Sales Tax

Classification of goods - 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel - the commodities, i.e.,....
July 17, 2023 Case Laws VAT and Sales Tax

Valuation - Inclusion of Mandi Fees/ Mandi Shulk into the Sale Price for calculation of VAT - The expression ‘any other duty or tax’, is clearly broad enough to include.....
July 15, 2023 Case Laws GST

Validity of assessment order passed u/s 74(9) - Appealable order - genuineness of the transactions of its sister concern - Petitioner contended that, without verifying......
July 15, 2023 Case Laws GST

Validity of Seizure of cash by invoking the power available u/s 67 of the CGST Act - tax evasion - Cash seized from the house and not forming part of stock-in-trade -......
July 15, 2023 Case Laws Income Tax

Disciplinary proceedings against the Revenue officer Group-A officer - CBDT gave approval for initiating penalty proceedings against the petitioner - However, “approval.....
July 15, 2023 Case Laws Income Tax

Royalty receipts or FTS - commission fee for payment “production and editorial charges”- the subscription amount cannot be treated as royalty, having regard to the fact.....
July 15, 2023 Case Laws Income Tax

Priority of charges - Recovery of tax dues over secured creditors - in light of the position that the creation of charge by the financial institutions was long prior to.....
July 15, 2023 Case Laws Income Tax

Appellate jurisdiction of ITAT - ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - President, ITAT, has no power to transfer appeal/s between.....
July 15, 2023 Case Laws Income Tax

Deduction claimed u/s 54F OR 54 - Investment of LTCG - Owning more than one house property - CIT(A) deleted the addition considering the same u/s 54 - Assessee revised......
July 15, 2023 Case Laws Income Tax

Addition u/s 68 or 56 - Undisclosed income of unsecured loan - share application money receipt - the share application money was received in the financial year 2011-12 -....
July 15, 2023 Case Laws Income Tax

Revision u/s 263 - wrongful Capital gain computation - As further seen from the Revision Order the assessee has not made the claim of Stamp Duty expenses which is also......
July 15, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - enhancement of assessment by CIT(A) - Merely because the assessee did not collect PAN details of the Payees, and the bills and vouchers of most.....
July 15, 2023 Case Laws Customs

Validity of demand of duty as per precondition of re-export for violation of Advance Authorization Scheme - Petitioner was before NCLT in CIRP and moratorium was......
July 15, 2023 Case Laws Customs

Classification of imported goods - Line Extender - parts of Digital Subscriber Line system - It is an admitted fact that ‘Line Extender’ cannot function in isolation but....
July 15, 2023 Case Laws Customs

Conversion of shipping bill - Request by the supporting manufacturer - DFRC shipping bills into DEEC Scheme - It is trite law that the exemption notifications relating......
July 15, 2023 Case Laws Customs

Lvey of maximum penlaty on Customs Broker - Learned Adjudicating Authority finds that the appellant has violated the provisions of CBLR, 2018 and yet, he finds that the.....

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

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

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

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