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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 201 to 250 of 535 Records

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August 21, 2023 Case Laws Indian Laws

RTI - Seeking various information regarding third parties (Petitioner) from excise department - Benefit of exemption from duty of excise as per Industrial Policy - The......
August 19, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Considering the settled principles of law as also the mandate of the provisions of Section 29(2) of the CGST Act, 2017,.....
August 19, 2023 Case Laws GST

Cancellation of GST registration of petitioner - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90......
August 19, 2023 Case Laws Income Tax

MAT computation - Book profit u/s 115JB - once the accounts of the company have been scrutinized and certified by statutory auditors and approved by the Company in......
August 19, 2023 Case Laws Income Tax

Disallowance of provision of warranty - The provision made by the assessee was ascertained based on the actual expenses incurred on settlement of warranty schemes in......
August 19, 2023 Case Laws Income Tax

Characterization of receipts - exemption u/s 10(10D) - Amount received on redemption/maturity of unit linked insurance scheme - it can be construed the receipt fell......
August 19, 2023 Case Laws Income Tax

TDS on account of ESOP - Disallowance u/s 40 (a) (ia) can be made only when the tax is deductible at source. TDS u/s 192 made at the time of payment and not at the time of accrual. - AT
August 19, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee in response to the notice u/s 148 has offered capital gain and paid taxes thereon - Going by the language of section 148, that any such.....
August 19, 2023 Case Laws Income Tax

Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,......
August 19, 2023 Case Laws Income Tax

Cash credit u/s 68 - assessee is a partner has declared income under IDS 2016 but the declaration failed as the taxes due on income declared was not paid by the firm -......
August 19, 2023 Case Laws Income Tax

Addition u/s 153A - Undisclosed investment - Addition on the basis of DVO report - The relief granted was based on the foundation of comparative figures of investment by....
August 19, 2023 Case Laws Customs

Issuing summons to Daughter for the alleged offence committed by the Father - It is difficult for this Court to conclude that the petitioner had any knowledge of the......
August 19, 2023 Case Laws Customs

Lapsed SCN - Period of Limitation - The intention of the legislation, thus, is apparent that the show cause notices which were issued prior to the Finance Act coming......
August 19, 2023 Case Laws Customs

Release of gold jewelry seized - A harmonious reading of the statutory provisions of the Foreign Trade Act and Section 125 of the Customs Act will therefore not detract.....
August 19, 2023 Case Laws Customs

Valuation of imported goods - on the basis of wrong documents submitted by the overseas entity, the appellant had filed the Bills of Entry, the lenient approach can be......
August 19, 2023 Case Laws Insolvency and Bankruptcy

Rejection of application of the Liquidator - recoveries of customs duties - invocation of the Bank Guarantee(BG) allowed, during the moratorium period in force under......
August 19, 2023 Case Laws Service Tax

SVS, 2019 - gross suppression of documents by the petitioner - The petitioner is required to be non-suited on the ground of suppression of facts and documents,......
August 19, 2023 Case Laws Service Tax

Extended period of limitation - having all the facts were disclosed to the department, nothing prevented department from issue of show cause notice within normal period.....
August 19, 2023 Case Laws Service Tax

Wrongful availment of CENVAT Credit - input services - broadcasting agencies - the agreements entered with the broadcasting agencies were not on behalf of WWIL, but on......
August 19, 2023 Case Laws Central Excise

Violation of principles of natural justice - relied upon documents not given by Department in order to facilitate the appellant to file reply to the SCN - allegation of.....
August 19, 2023 Case Laws VAT and Sales Tax

Initiation of Reassessment proceedings - Proceeding on the dictate of the Audit Party - The law is no more res integra that a quasi-judicial authority cannot abdicate......
August 18, 2023 Case Laws GST

Confiscation of goods alongwith conveyance - expired E-way bill - since the petitioner has submitted its reply taking the stand that there was break down of the vehicle.....
August 18, 2023 Case Laws GST

Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose,.....
August 18, 2023 Case Laws GST

Non-service of SCN - violation of principles of natural justice - Cancellation of GST registration - It was the bounden duty of the petitioner to have verified its......
August 18, 2023 Case Laws GST

Input tax credit - ITC of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward......
August 18, 2023 Case Laws Income Tax

Nature of expenses - payment made for premature termination of Advertising Sale Agreement - revenue or capital expenditure - by paying the compensation under ASTA,......
August 18, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - A copy of the audit objection reveals that because for the subsequent year, i.e., AY 2014- 15, the Department had not......
August 18, 2023 Case Laws Income Tax

Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed......
August 18, 2023 Case Laws Income Tax

Taxability of global income - sale of shares - taxability of long term capital gain - Undisputedly, the shares sold by the assessee in the year under consideration were.....
August 18, 2023 Case Laws Income Tax

Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be......
August 18, 2023 Case Laws Income Tax

TP Adjustment - Redemption of Deferred Shares - The deferred shares carried rights as they would automatically be converted into ordinary shares when the holdings of the....
August 18, 2023 Case Laws Income Tax

Disallowance of interest expenditure - interest expenditure is wholly and exclusively for the purpose of earning interest income. - AO directed to grant the deduction of....
August 18, 2023 Case Laws Income Tax

TP Adjustment - ALP of the services provided by the AE (China) to the assessee - eligibility of benefit test - the adjustment made by the TPO on the basis that no......
August 18, 2023 Case Laws Customs

Duty drawback - Classification of goods exported - sanitary ware - Ultimately, it is the end use of the product that is decisive and in the instant case, the items are......
August 18, 2023 Case Laws Customs

Refusal to clear the goods in question imported by the petitioner - Pigeon Peas - Soya bean - a clear stand of the FSSAI is on record that the Soyabean sought to be......
August 18, 2023 Case Laws Customs

Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the......
August 18, 2023 Case Laws Customs

Violation of initial mandate of status quo - Refund of pre-deposit - The issue of the appropriation of the amount of Rs. 2.5 crores, the refund whereof has been in......
August 18, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan - CIRP - The submission of the Appellant that there is a discrimination between the payment of assenting unsecured financial creditor and....
August 18, 2023 Case Laws Service Tax

Extended period of limitation - misdeclaration or not - the appellant has made no effort to provide any documents to evidence the return of the advance amount - The......
August 18, 2023 Case Laws Service Tax

Levy of Service Tax - Brokerage/Commission received towards the services relating to public issue of Equity Shares/Bonds - The issue is no longer res-Integra as the......
August 18, 2023 Case Laws Central Excise

Irregular availment and utilization of Cenvat Credit - input services for personal purpose or not - The employees who are not covered under ESI Scheme are well covered......
August 18, 2023 Case Laws Central Excise

CENVAT Credit - input services - service fees paid to principals namely Honda Motor Company Ltd., Japan for development of Part Manual and Service Manual - credit of......
August 18, 2023 Case Laws VAT and Sales Tax

Validity of Re-assessment order - Based on Audit objections, without recording proper reasons - If the assessing authority is allowed to initiate repeated re-assessment.....
August 18, 2023 Case Laws Indian Laws

Disciplinary proceedings against the Chartered Accountant (CA) - Engagement in Business activities without approval from ICAI - Allegation of evasion of Sales Tax -......
August 17, 2023 Case Laws GST

Validity of SCN issued u/s 73 of GST Act - In any event, the issue as to whether a show cause notice is bad and lacks detail or is unintelligible to qualify to be a show....
August 17, 2023 Case Laws GST

Validity of objection raised in GST audit report - The petitioner has not come against any order passed by the authority concerned. In any case, if the petitioner shall.....
August 17, 2023 Case Laws Income Tax

Validity of Settlement Commission Order - when the High Court set aside the order of the Settlement Commission, the matter had to be remanded to the Settlement......
August 17, 2023 Case Laws Income Tax

Validity of assessment - Jurisdiction of AO - any objection with regard to territorial and pecuniary jurisdiction should be taken at the earliest possible opportunity......
August 17, 2023 Case Laws Income Tax

Estimation of income - bogus purchases - A.O. has observed that respondent has purchased material from someone else while bogus bills were organized by these Hawala......
August 17, 2023 Case Laws Income Tax

Deduction u/s 80IA - notional carried forward of unabsorbed losses/depreciation - The deeming fiction created by sub-section (5) of Section 80IA does not envisage such......

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