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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 1401 to 1450 of 6408 Records

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July 10, 2023 Case Laws Service Tax

Support Services of Business and Commerce or not - Adda Fees/ bus stand fee - collection of Adda Fee cannot be equated to “Business Support Service” as they are......
July 10, 2023 Case Laws Central Excise

Recovery of Rebate - Export of exempted goods under Bond / LUT - Export of medicaments - The fact in this case is the appellant have cleared the goods under LUT which......
July 10, 2023 Case Laws Central Excise

Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before.....
July 10, 2023 Case Laws Central Excise

Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and....
July 10, 2023 Case Laws Central Excise

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High......
July 10, 2023 Case Laws Central Excise

CENVAT Credit - inputs - Proper invoices or not - Merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the......
July 8, 2023 Notifications SEZ

Special Economic Zones (Third Amendment) Rules, 2023 - Procedure of import or export or procurement from or supply to Domestic Tariff Area of ship by a Unit in......
July 8, 2023 Case Laws GST

Rejection of claim of disbursement of incentives promised under Bihar Industrial Incentive Policy, 2011 on 1 & 2nd expansion of the Petitioner's unit - rejection on the.....
July 8, 2023 Case Laws GST

Utilization of input tax credit (ITC) - inward supply of said input/input service used for construction of warehouse can be claimed and utilized to pay tax on the......
July 8, 2023 Case Laws Income Tax

Exemption u/s 10(26) - income of Scheduled Tribe residing in Specified Areas - applicable to income of an individual or extended to a group of individuals of same family....
July 8, 2023 Case Laws Income Tax

Levy of penalty u/s 270A r.w.s. 274 - misreporting of income on the addition of leave encashment - levy of penalty is not automatic on mere making addition, if the......
July 8, 2023 Case Laws Income Tax

Conflict of interest - Objection against the appointment of private counsels in connection with CIC proceedings (RTI) on behalf of the ITAT - The same counsel are......
July 8, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - income from other sources - share premium received by the assessee - discarding the DCF method of valuation of shares adopted by the assessee.....
July 8, 2023 Case Laws Income Tax

Penalty u/s. 271B - delay of 1 day in filing the tax audit report - There is no deliberate intention on the part of the assessee, nor could the conduct of the assessee......
July 8, 2023 Case Laws Income Tax

Unexplained cash credits u/s 68 - appellant company has failed to prove the identity, genuineness and creditworthiness of the parties to whom the share capital including....
July 8, 2023 Case Laws Customs

Benefit under MEIS scheme - amendment in the shipping bills - the petitioner has already mentioned in the shipping invoice and has declared its intention to avail the......
July 8, 2023 Case Laws Customs

Classification of imported goods - the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading 9013 9010 - AT
July 8, 2023 Case Laws Customs

Valuation of imported goods - Enhancement of value based on NIDB data - the department has failed to substantiate as to how the value adopted on the basis of NIDB data......
July 8, 2023 Case Laws Customs

Maintainability of appeal against the mere communication by the assessing officer - Even though it is a communication but decision of denial of exemption has been taken.....
July 8, 2023 Case Laws Customs

Valuation of imported goods - ‘deductive value’ method - various types of cosmetics - the original authority has improperly proceeded beyond the preceding methods in the....
July 8, 2023 Case Laws Customs

Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of.....
July 8, 2023 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate debtor - Rejection of application seeking extension of timeline as mentioned in the “Invitation for Submission of Scheme” - The Appellant has......
July 8, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Right of the secured creditor over immovable asset of the Corporate Debtor - Unless the prohibition is imposed, all assets of the Corporate....
July 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - The Corporate Debtor despite having been allowed time, failed to file reply and did not appear on the date when matter was fixed for hearing. The......
July 8, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Existence of financial Debit - Purchase of litigation by the applicant - Impact of closure of the arbitration proceedings - it is clear that......
July 8, 2023 Case Laws Service Tax

Business Auxiliary Service - activation charges for activating software - amount collected by the Appellant from their customers against as “activation charges” of......
July 8, 2023 Case Laws Service Tax

Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the......
July 8, 2023 Case Laws Central Excise

CENVAT Credit - input services - rail freight - Credit has been denied by the appellate authority only on the grounds that the assessable value has not been indicated.......
July 8, 2023 Case Laws Central Excise

Manufacture - Activity of calibration tests and upgradation/configuration of the appliances - the activity undertaken by the appellant as calibration tests and......
July 8, 2023 Case Laws Indian Laws

Dishonor of Cheque - Security cheques were given - Future consideration or legally enforceable debt - When there is a legal presumption and where facts are contested, it....
July 7, 2023 Case Laws GST

Levy of GST - Works contract - pre and post GST period - Revenue authorities directed to determine the amount of VAT payable for the period prior to 1.7.2017 and GST......
July 7, 2023 Case Laws Income Tax

Validity of assessment u/s 144-B r/w Section 143(2) - Faceless assessment - Portal window was closed, for filing of reply - It is an open and shut case before us that......
July 7, 2023 Case Laws Income Tax

Addition u/s 14A r/w rule 8D - There being no income for shares hence obviously there are no administrative and other expenses incurred. In such facts of the case, no......
July 7, 2023 Case Laws Income Tax

Agricultural income - sale of timber of the trees that were grown on the border of his land - ITO clearly observed that when he visited land, he found around 30 stems of....
July 7, 2023 Case Laws Income Tax

Addition u/s 68 - Cash deposited in Bank - Assessee re-circulated those moneys by way of deposits, withdrawals and redeposits in the Bank A/c from time to time and the......
July 7, 2023 Case Laws Income Tax

Levy of penalty u/s 271D - Cash transaction in connection with violation of section 269SS - reasonable cause - Sale of residential flats to an agriculturist - cash sale.....
July 7, 2023 Case Laws Customs

Valuation of imported goods - safranal - redetermination/rejection of value - the value of Aroma Chemical while being imported as “Safranol” though was at reduced price.....
July 7, 2023 Case Laws Customs

Valuation of imported STBs for the purpose of levy of CVD - Transaction Value or Retail Sale Price (RSP) - There is no element of sale involved in as much as the......
July 7, 2023 Case Laws Insolvency and Bankruptcy

Difficulty faced by the Successful Auction Purchaser of Corporate Debtor as Going Concern - Scope of E-Auction documents, conditions and agreements - Discharge of past......
July 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - Date of default - breach of guarantee - The application u/s 7 was filed on the basis of breach of guarantee and inability of.....
July 7, 2023 Case Laws Service Tax

Penalty on tax liability discharged under RCM on legal services - The issue of levy of service tax on legal services is undisputedly a question of law pending......
July 7, 2023 Case Laws Service Tax

Refund of service tax - Period of limitation - Relevant Date - Refund application filed after the favorable decision of Appellate Authority - Explanation B in Clause (5)....
July 7, 2023 Case Laws Indian Laws

Force of judgement of High Court in different / another State - The law is settled to the effect that once a provision of the Central Law or a Rule is held to be......
July 6, 2023 Case Laws GST

Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - though clause (f) of sub-section (2) of section 97 enables the......
July 6, 2023 Case Laws GST

Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple......
July 6, 2023 Case Laws GST

Exemption from GST - Fair Price Shop - Supply of goods or services to ration card holder on behalf of the Government - the consideration against which the applicant......
July 6, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Profit on sale of agricultural land - As observed by the Pr. CIT, and, rightly so, as the A.O had failed to verify the maintainability of the......
July 6, 2023 Case Laws Income Tax

Revision u/s 263 - Lack of enquiry - faceless assessment - in a faceless regime, normally there cannot be a case of prejudice of lack of enquiry for the reason that......
July 6, 2023 Case Laws Income Tax

Non granting of TDS credit - assessment in hands of HUF v/s Karta [individual] - In the present case the KARTA of HUF has not claimed the TDS in the individual’s returns....
July 6, 2023 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - business transactions - Received advance from Sister Concern in which assesssee has substantial interest - This was a pure......

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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