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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 301 to 350 of 543 Records

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July 15, 2023 Case Laws Customs

Refund claim of late fee mistakenly paid - late fee waived off by public notice no.21/2020 - It is found that the Revenue is taking a contradictory stand in as much as......
July 15, 2023 Case Laws Customs

Confiscation of imported used tyres - imposition of redemption fine and penalty - Considering the fact that the goods are not prohibited to import, the redemption fine......
July 15, 2023 Case Laws Customs

Confiscation - Redemption fine - Betel nuts of foreign origin - In their Grounds of Appeal, they have not raised the issue about non-supply of these documents.......
July 15, 2023 Case Laws Customs

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The......
July 15, 2023 Case Laws Customs

Classification of imported goods - Ext. Hard disc drives/Hard Disc Drives - The terms hard disk drive used in the notification has not been amplified either by adding......
July 15, 2023 Case Laws Insolvency and Bankruptcy

Seeking direction to RP to serve a copy of the Resolution Plan - whether copy of the Resolution Plan, which has been approved by the CoC but awaits the approval of the......
July 15, 2023 Case Laws SEBI

Offences under SEBI - collective investment schemes without applying for registration - petitioner (directors) was summoned for the offences under Sections 24(1) and 27.....
July 15, 2023 Case Laws Service Tax

Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit......
July 15, 2023 Case Laws Service Tax

Works Contract Services - Service Tax registration not taken - service tax not paid - while confirming the demand of service tax for the extended period of limitation,......
July 15, 2023 Case Laws Central Excise

Violation of judicial discipline - reopening and review of previous Tribunal Order for subsequent period - while the accepting the order of tribunal for the earlier......
July 15, 2023 Case Laws Central Excise

Valuation - Receipt of consideration for clearance of waste / rubbish - inclusion of additional consideration received by the appellants in the form of credit - It has......
July 14, 2023 Case Laws GST

Input tax Credit - capital goods - The infrastructure is used for making outward supply of services; that the transformers, Network Grid, Cables etc. shall qualify as an....
July 14, 2023 Case Laws GST

Deemed supply - book adjustments of amount payable by one GSTIN by another GSTIN - The arrangement of settlement of dues / payment of consideration for the goods and /......
July 14, 2023 Case Laws GST

Input Tax Credit (ITC) - Condition of actual payment within stipulated time period - Section 16(4) of CGST Act, 2017 - net off of receivables of one GSTIN by another......
July 14, 2023 Case Laws GST

Receipt of Rent a Cab - GST under reverse charge - the applicant is liable to pay GST as the recipient of services in respect of the services of renting of any motor......
July 14, 2023 Case Laws GST

Levy of GST on amount which would be paid by the students to the educational institution proposed to be jointly operated by the applicant and Choice Estates and......
July 14, 2023 Case Laws Income Tax

Revision u/s 264 - validity of Reopening of assessment u/s 147 - notice u/s 148 was validly served or not? - As per the High Court judgment, the argument raised by the......
July 14, 2023 Case Laws Income Tax

Taxation u/s 44BB - Existence of PE - contractual income from GSPC under the contract - drilling services were continued only for a period of 119 days - When the rig had....
July 14, 2023 Case Laws Income Tax

Nature of expenses - Expenditure on fencing on compound wall - capital or revenue expenses - This fencing done on the boundary wall is open to the perils of nature and......
July 14, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices issued during assessment proceedings - The assessee surely was deeply embroiled in litigations and, therefore, had......
July 14, 2023 Case Laws Income Tax

Deduction u/s 80IA in respect of profits from Rail System, Raipur, and Hotgi - No material has been brought on record to show that such an agreement does not exist in......
July 14, 2023 Case Laws Income Tax

Addition u/s 68 - Unsecured Loans - onus to proof - Assessee had also paid interest on the unsecured loan after deducting TDS @20% which reveals that during subsequent......
July 14, 2023 Case Laws Income Tax

Income taxable in India - Treating the remittance as fees for technical services - supervision installation and commissioning services - CBDT Circular No. 3/2022 is not.....
July 14, 2023 Case Laws Customs

Validity of SCN - time limitation - The Court then takes note of Section 28(9A)(c) and which is the principal provision which is sought to be invoked by the respondents.....
July 14, 2023 Case Laws Insolvency and Bankruptcy

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within......
July 14, 2023 Case Laws Service Tax

Extended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of the Finance Act are not applicable because intention of the......
July 14, 2023 Case Laws Service Tax

Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was.....
July 14, 2023 Case Laws Service Tax

Collection of Service tax from clients - appellant acting as an agent - service tax so collected not deposited to Revenue - Service Tax collected on behalf of Principals....
July 14, 2023 Case Laws VAT and Sales Tax

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the......
July 14, 2023 Case Laws Indian Laws

Applicability of principles of natural justice on the proceedings of the NGT - alleged violators were not given an opportunity to object to the report with regard to......
July 13, 2023 Case Laws GST

Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six......
July 13, 2023 Case Laws GST

Jurisdiction of state government in the matters relating to export transaction - rejection of refund claim by Deputy Commissioner of Sales Tax - The refund application......
July 13, 2023 Case Laws GST

Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing......
July 13, 2023 Case Laws GST

Input Tax Credit - Steel, cement and other consumables - overhead crane fixed in the factory premises - The integrated factory building per se is not to be categorized......
July 13, 2023 Case Laws GST

Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,......
July 13, 2023 Case Laws GST

Classification of supply - rate of GST - process of bodybuilding by fabrication on chassis of motor vehicles - the applicant is fabricating the body on the chassis......
July 13, 2023 Case Laws GST

Exemption from GST - Pure services - applicant is the recipient of service supplied by the Irrigation Department of the Government of Kerala by way of transfer of right.....
July 13, 2023 Case Laws GST

Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear......
July 13, 2023 Case Laws Income Tax

Estimation of income on Bogus purchases - scam was unearthed by the Sales Tax Department in respect of bogus parties who provided accommodation entries - ITAT confirmed.....
July 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained properties purchased - AO was certainly satisfied with all the details provided by petitioner. If he was not, in other......
July 13, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrongful claim of lower LTCG - Disallowance u/s 94(7) - Dividend Striping - proof of bonafied mistake - ITAT deleted the penalty - Since the......
July 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reassessment proceeding was triggered based on a Tax Evasion Petition (TEP) - Bald assertions in the TEP that the petitioner had......
July 13, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - CIT observed that, unexplained cash credit u/s. 68 and additional depreciation claimed on railway siding not considered by AO which leads to......
July 13, 2023 Case Laws Income Tax

Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return - Additions while processing ITR u/s......
July 13, 2023 Case Laws Income Tax

Additions u/s 68 - Unexplained cash credit in bank account subsequent to sale deed - Once the sale consideration is accepted as a sale consideration by Sub-Registrar......
July 13, 2023 Case Laws Income Tax

Maintainability of appeal before CIT(A) - Refund of excess TDS deducted - withholding of taxes - assessee has deducted tax at source at higher rate of 20% in the absence....
July 13, 2023 Case Laws Income Tax

Addition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - The plea of the appellant that the clerk in the first instance submitted the incorrect list as the....
July 13, 2023 Case Laws Income Tax

Capital gain on property gifted - Execution of sale deed instead of gift deed wrongly in favor of Daughter in law (DIL) - DIL has not paid the amount as mentioned in the....
July 13, 2023 Case Laws Income Tax

Cost of Acquistion of investment in Shares - Capitalization of interest expenses - Borrowing cost - Accounting Standard 16 - When in the years under consideration there.....
July 13, 2023 Case Laws Income Tax

Addition u/s 69B - On-money payment in cash - Unless something is brought on record or AO conducts inquiry that the said person in whose possession it was found has......

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