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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 501 to 543 of 543 Records

1 ....7 8 9 1011

July 4, 2023 Case Laws Income Tax

TDS u/s 195 - taxability of the freight income earned by the principal relatable to transportation of cargo and goods - Denial of exemption under Article 8 of DTAA......
July 4, 2023 Case Laws Income Tax

Taxability of foreign income in India - business connection’ in India or not? - subscription services - ITAT came to the factual finding that the arrangement between......
July 4, 2023 Case Laws Income Tax

Accrual of income in India - existence of PE - business profits attributable to the PE - Entire profits from supply of equipments and software cannot be attributed to......
July 4, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - search u/s 132 - Interpretation of the notings found in the diary - the entries/notings found in diary can be safely terms as......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - income offered during the course of survey - Applicable rate of tax - the explanation offered by the assessee during the course of survey regarding......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - Receipt of corpus donation - donor itself is registered as a charitable trust/society under section 12AA of the Act. Therefore,......
July 4, 2023 Case Laws Income Tax

Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of......
July 4, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has regular dealings with these related persons/entities and necessary confirmation is on record and therefore, the findings of the ld PCIT......
July 4, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasonable belief - AO has observed that in the data-base of the Income Tax Department, these seven companies are branded as......
July 4, 2023 Case Laws Customs

Allocation of quantities of raw pet-coke (RPC) - Increased allocation to Sanvira was set aside by the Division Bench of HC - From all the facts, it is evident that......
July 4, 2023 Case Laws Customs

Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962......
July 4, 2023 Case Laws Service Tax

Construction of residential complex - allegation of suppressed receipts - While theoretically, the petitioner may be right, it is the case of the assessing officer that.....
July 4, 2023 Case Laws Service Tax

Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and.....
July 4, 2023 Case Laws Central Excise

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is......
July 4, 2023 Case Laws VAT and Sales Tax

Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax......
July 3, 2023 Case Laws GST

Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of......
July 3, 2023 Case Laws GST

Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -......
July 3, 2023 Case Laws GST

Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High......
July 3, 2023 Case Laws Income Tax

TDS liability on payment of Cash exceeding prescribed limit - Seeking exemption u/s 194N to the primary agricultural cooperative credit societies - whether that......
July 3, 2023 Case Laws Income Tax

Fees for Technical Services (FTS) - The AO himself has stated that some of the services are of the nature of FTS. Thus, AO clearly admits that all the services rendered.....
July 3, 2023 Case Laws Income Tax

TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is......
July 3, 2023 Case Laws Income Tax

Allowance of credit of taxes as withheld by the clients domiciled in Japan - The judicial precedents cited by the authorities below are in the context of the tax......
July 3, 2023 Case Laws Income Tax

Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature......
July 3, 2023 Case Laws Customs

Seeking release of goods for re-export - import of Dried Areca Nuts Split and Black Pepper for the purpose of re-export - Insofar as the goods which are not subject......
July 3, 2023 Case Laws Customs

Revocation of Customs Brokers License - An order beyond the inquiry report - The Commissioner should have confined himself to the two issues in mentioned / alleged in......
July 3, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - There are no allegations in the criminal complaints in relation to the petitioners, much-less any specific......
July 1, 2023 Notifications DGFT

Amendment in import policy condition of Cigarette lighters Covered under CTH 9613 of Chapter 96 of Schedule -I (Import Policy) of ITC (HS) 2022 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits into ECL - Scheme extended till 30-9-2023 - Seeks to amend Notification No. 18/2023-Customs (N.T.) dated the 30th March 2023 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits u/s 51A (4) of the Customs Act, 1962 - Implementation of notification deferred till 1.10.2023 - Seeks to amend Notification No. 19/2022-Customs......
July 1, 2023 Notifications FEMA

Use of International Credit Card while outside India - Approval of RBI is not required for making payment by a person towards meeting expenses - Amendment in Foreign......
July 1, 2023 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
July 1, 2023 Circulars DGFT

Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Public Notice
July 1, 2023 Circulars SEBI

Implementation of circular on upstreaming of clients’ funds by Stock Brokers (SBs) / Clearing Members (CMs) to Clearing Corporations (CCs) - Circular
July 1, 2023 Circulars Customs

Launch of “Self Customs Pass for Importer/Exporter " functionalities in CBLMS, in conformity with regulation 3(b) of CBLR 2018 — Mumbai Customs
July 1, 2023 Case Laws Income Tax

Migration of credit for advance tax and tax deducted at source (TDS) post merger - Claim of credit of taxes paid by Polaris in the merged entity of Virtusa - Since the......
July 1, 2023 Case Laws Income Tax

Addition u/s 68 - cash capital introduced by partners shown to be loan taken - The cash component in which form the capital was introduced in the firm was small compared....
July 1, 2023 Case Laws Income Tax

Income Taxable in India - Salary - foreign assignment allowance received by the assessee for the services rendered outside India - the foreign assignment allowance that.....
July 1, 2023 Case Laws Income Tax

LTCG - Long term capital assets or short term - Period of holding of assets - Part of the property (i.e. 66.92 sq.mtr. outof 302.86 sq.mtr.) held with the assessee less.....
July 1, 2023 Case Laws Income Tax

Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess......
July 1, 2023 Case Laws Income Tax

Weighted deduction for expenses incurred towards clinical trial expenses - Explanation to section 35(2AB) - The section allows the expenditure incurred towards clinical.....
July 1, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Purchase the immovable property on which TDS has been deducted - TDS statement (Form 26QB) shows the amount of purchase of.....
July 1, 2023 Case Laws Income Tax

Additions based on amount shown in the TDS statement, 26AS - Merely because the TDS has been shown to have deducted and deposited in assessee’s account that itself is......
July 1, 2023 Case Laws Income Tax

Nature of receipts - sale of carbon credits - Carbon credits cannot be considered as an income in the assessment year 2012-13 and insertion of new section 115BBE of the.....

1 ....7 8 9 1011

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