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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 151 to 200 of 535 Records

1 2 345 6 7 8........ 11

August 23, 2023 Case Laws Customs

Smuggling - Gold - prohibited goods or not - Scope of prohibited goods - an infraction of a condition for import of goods would also fall within the ambit of Section......
August 23, 2023 Case Laws Customs

Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not......
August 23, 2023 Case Laws Customs

Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The......
August 23, 2023 Case Laws Customs

Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a......
August 23, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan - There is no error in the consideration of the CoC of the Resolution Plan and the commercial wisdom of the CoC by approving the Resolution......
August 23, 2023 Case Laws Service Tax

Liability of service tax on lease - there vests a legal right in the service provider to recover the amount of service tax from the recipient of the service, even if......
August 23, 2023 Case Laws Service Tax

Extended period of limitation - it is found that it is a case of difference of opinion between the appellant and the Revenue. The appellant held a different view about......
August 23, 2023 Case Laws Central Excise

Applicability of exemption notification - merely because the revenue's appeal is pending in the Hon’ble Supreme Court, Hon’ble high court judgments do not loose its......
August 23, 2023 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to.....
August 23, 2023 Case Laws Central Excise

Recovery of sugar cess wrongly collected from the customers - cenvat credit on sugar cess paid - party always has the right to avail or not to avail exemption, as per......
August 23, 2023 Case Laws Central Excise

Clandestine removal of goods - reliability of computer printouts taken from the pen drives recovered during the search, as evidence - In the absence of any evidence of......
August 23, 2023 Case Laws VAT and Sales Tax

Refund claim - Claim based on revised return filed - Separate application for refund not filed - Once a claim for refund stands embodied in the return itself, there is......
August 23, 2023 Case Laws Indian Laws

Modification of Arbitral Award - reduction in the rate of interest - The limited and extremely circumscribed jurisdiction of the court under Section 34 of the Act,......
August 22, 2023 Case Laws GST

Refund of ITC denied - intermediary services - Export of services or not - There is no allegation that the petitioner has rendered any service to an individual. Plainly,....
August 22, 2023 Case Laws GST

Cancellation of GST registration of petitioner - There is no dispute that the premises where the petitioner claims to have been carrying on his business prior to......
August 22, 2023 Case Laws GST

Validity of investigation proceedings - The disclosed principal place of business of the petitioner is the same as that of some other connected entities, which have been....
August 22, 2023 Case Laws GST

Levy of penalty u/s 122 - Initially demand of GST towards wrongful availing ITC paid without interest - Later interest u/s 50 was also paid - there is no proceeding of......
August 22, 2023 Case Laws GST

Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised.....
August 22, 2023 Case Laws GST

Exemption from CGST & UPGST - training services to commercial pilots - the Aircraft Act and the Aircraft rules did not approve the Appellant as an institute for conduct.....
August 22, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - genuineness of transactions of purchase of gold bars - transactions with person who is engaged in providing accommodative entries -......
August 22, 2023 Case Laws Income Tax

Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit.......
August 22, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - A.O had clearly failed to discharge his statutory obligation of fairly putting the assessee to notice as regards the defaults for which he was......
August 22, 2023 Case Laws Income Tax

Rectification u/s 154 - Addition u/s. 69 - Power of AO u/s 116 - Nothing is discernible therefrom, which jeopardizes the power of the A.O. in rectifying mistakes......
August 22, 2023 Case Laws Income Tax

Income taxable in India - Fixed place PE in India - project office in India - none of the conditions of fixed place PE stand satisfied - the attribution of profit qua......
August 22, 2023 Case Laws Income Tax

Disallowance of Interest Expenses related to Interest free Advance/loan given to its subsidiary company - The loan advanced to subsidiary company is financed from......
August 22, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - Even on cursor perusal of the reply filed by the assessee would show that the assessee has offered the incomes in the line with the order.....
August 22, 2023 Case Laws Customs

Exemption to the Petitioner from payment of Cost Recovery Charges - The CRB order No. 5/2021(Exemption) dated 25th April 2021 would be effective from 1st April 2020 and.....
August 22, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - illegal export by resorting to gross mis-declaration about the ‘Fe’ content - It is seen that the Test Report itself was......
August 22, 2023 Case Laws Customs

Valuation of imported goods - import of industrial robot for the purpose of international exhibition of machine tools - if any value has to be rejected, the Proper......
August 22, 2023 Case Laws Companies Law

Recovery of dues against customs duty - Preferential right of secured creditors over hypothecated movable property - The provision of Section 142A of the Customs Act,......
August 22, 2023 Case Laws Service Tax

Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed....
August 22, 2023 Case Laws Central Excise

Process amounting to manufacture - activity of refilling Oxygen and Argon gases from bulk packages into retail cylinders and selling them to industrial consumers - the......
August 22, 2023 Case Laws VAT and Sales Tax

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes.....
August 21, 2023 Case Laws GST

Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - The purpose of the Act is not to proceed against unaccounted wealth. The provision of......
August 21, 2023 Case Laws GST

Classification of goods - HSN Code - billing of Foam Cup Pads, as finished products, which is supplied to manufacture brassier (ladies bra) by manufacturers - the 'Foam.....
August 21, 2023 Case Laws GST

Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is.....
August 21, 2023 Case Laws Income Tax

Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - the......
August 21, 2023 Case Laws Income Tax

Corporate Social Responsibility (“CSR”) expenses - deduction claimed u/s 80G - the CSR expenses even though not allowed under section 37 of the Act pursuant to insertion....
August 21, 2023 Case Laws Income Tax

Rectification u/s 154 - the two Hon’ble High Courts have expressed the different views regarding the question whether late fee under section 234E can be levied for the......
August 21, 2023 Case Laws Income Tax

Disallowance u/s 14A read with Rule 8D - the AO has not computed any disallowance under Rule 8D(2)(i) and Rule 8D(2)(ii) of the Rules and only under Rule 8D(2)(iii) of......
August 21, 2023 Case Laws Income Tax

Unexplained investment/unexplained cash credit under section 68 & 69 - no addition is called for on account of baseless allegation of unexplained investment by the......
August 21, 2023 Case Laws Income Tax

Unexplained money u/s 69A or investment u/s 69 - Once an AO finds that an investment has been made, he has to examine the Assessee's explanation as to the source of that....
August 21, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - non completion of audit within reasonable time - Co-operative society - If the appointment of the statutory/tax auditor was done after the......
August 21, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - Debatable issue - it cannot be said that allowance of deduction of sales promotion expenses by the AO resulting in a mistake apparent.....
August 21, 2023 Case Laws Income Tax

Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and.....
August 21, 2023 Case Laws Income Tax

Additions u/s 69A - Denial of exemption u/s 11 - Receipt of unaccounted capitation fees in cash - Post search Assessment of trust - Ld. CIT(A) had rightly held that,......
August 21, 2023 Case Laws Customs

Allowing re-export of the goods which has been detected with some hazardous material - In the instant case, as the goods were hazardous in nature, releasing it in the......
August 21, 2023 Case Laws Customs

Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the......
August 21, 2023 Case Laws Service Tax

Declared Service or not - amount deducted by the appellant towards the compensation for not supplying the WHR boiler in time - section 66E(e) of Finance Act 1994 - Held No - AT
August 21, 2023 Case Laws Central Excise

Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and......

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