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Highlights / Annotations / Catch Notes For August of 2023

Home Highlights August August 2023 Year 2023

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Showing 301 to 350 of 535 Records

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August 12, 2023 Case Laws Income Tax

Denial of credit of advance tax paid by assessee - filing of application before CBDT u/s 119(2)(b) for condonation of delay in claiming the advance tax credit - AO erred....
August 12, 2023 Case Laws Income Tax

Unexplained income u/s 56(2)(vii)(b) - amount by which an immovable property purchased by the assessee fell short of its stamp duty value - The contention of the AO is......
August 12, 2023 Case Laws Income Tax

Validity of reopening of assessment - Once the AO rightly or wrongly assumed jurisdiction in framing the assessment order u/s 143(3) r.w.s. 147 of the Act, in view of......
August 12, 2023 Case Laws Income Tax

Deduction u/s 36(1)(viia) - revenue had not taken any action against the directions of the Tribunal as per the original order, and therefore the directions have......
August 12, 2023 Case Laws Income Tax

Validity of TP order stating that the orders are passed u/s 92CA (3) - Period of limitation - 60 days period from 31/3/2015 expires on 29 January 2015. But the ld TPO......
August 12, 2023 Case Laws Income Tax

Disallowance of expenditure of sales commission - genuineness of expenditure - Nonetheless except for this agreement, the assessee not produced any invoice or voucher of....
August 12, 2023 Case Laws Customs

Classification of imported goods - lawn mowers - to be classified under CTH 8433 or 8467? - harvesting or threshing machinery, including, inter-alia, grass or hay mowers....
August 12, 2023 Case Laws Customs

Benefit of exemption - Amendment in Bill of entry - Refund claims in respect of additional duty of customs leviable u/s 3 of the Customs Tariff Act, 1975 - assessment......
August 12, 2023 Case Laws Insolvency and Bankruptcy

Closure of CIRP - integrity and fairness demanded that the Resolution Professional ought to have facilitated the withdrawal of the CIRP application as was desired by the....
August 12, 2023 Case Laws Insolvency and Bankruptcy

Submission of Resolution Plan - NCLT allowed the request for Extension/ exclusion of 90 days for re-publication of invitation for the Expression of Interest (EOI)......
August 12, 2023 Case Laws Service Tax

Exemption from Service Tax - cosmetic or plastic surgery - There is only injection of a stem cell -like rich solution into the thinning areas of the head. This does not.....
August 12, 2023 Case Laws Service Tax

Valuation of services - pure agent services - getting certain reimbursements on account of salaries paid to their employees engaged in the work of recovery - In view of.....
August 12, 2023 Case Laws Central Excise

Extended period of limitation - Valuation of goods - The Appellant has to charge full amount of AVAT and it cannot charge 1% in the invoices as per the provision of AVAT....
August 12, 2023 Case Laws VAT and Sales Tax

Intra-State Transaction or Inter-State transaction? - the contract is between the assessee in Raipur and Southern Railways. It is not known where the contract was......
August 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - icarious liability of directors - It is apparent that the words "was in charge of" and "was responsible to the company for the conduct of the......
August 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - acquittal of the accused - The petitioner as director of the company was the person who issued the cheque in this case and the transaction was......
August 11, 2023 Case Laws GST

Detention of goods and vehicles while in transit with valid invoices - As the Petitioner claims to have purchased goods from the Supplier whose physical existence in the....
August 11, 2023 Case Laws GST

Principles of natural justice - change of officer during the proceedings - The requirement that the succeeding Officer should put the assessee on notice is thus better......
August 11, 2023 Case Laws GST

Refund of ITC - inputs and input services utilized for the export - Certainly it was not open to the Assistant Commissioner to pass the impugned order which amounted to.....
August 11, 2023 Case Laws GST

Rejection of appeal on the ground of time limitation - sufficient cause for delay or not - When the bank account of the petitioner is freezed by the authorities, it is a....
August 11, 2023 Case Laws GST

Maintainability of appeal - compliance with the pre-deposit - the voluntary deposit as made under protest by the Petitioner under the provisions of sub-section (5) of......
August 11, 2023 Case Laws GST

Input tax credit - A registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government.....
August 11, 2023 Case Laws GST

Reversal of ITC - the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt......
August 11, 2023 Case Laws Income Tax

Deduction u/s 36(1)(vii) - excess provision made in the accounts towards NPA - Tribunal was clearly in error in allowing the appeal preferred by the assessee through a......
August 11, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - The reassessment proceedings can only commence once notice under Section 148 of the Act....
August 11, 2023 Case Laws Income Tax

Agriculture Income - genuineness and proof of agricultural activities - During hearing of appeal as raised very specific question that how, much agriculture land is......
August 11, 2023 Case Laws Income Tax

Set-off of the TDS against tax demand which was never deposited by the assessee acting as employer of himself - The assessee is not entitled to any claim of set-off of......
August 11, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Estimation of income on bogus purchases - Once the quantitative details of purchases and the corresponding quantitative sales have not been......
August 11, 2023 Case Laws Income Tax

Disallowance of Provision for Warranty - Absence of scientific method adopted by the assessee - The assessee has submitted that the period of warranty is maximum for one....
August 11, 2023 Case Laws Income Tax

Nature of income surrendered during the course of survey u/s 133A - deemed income u/s 69 and 69A or business income - The surrender on account of advances were relating.....
August 11, 2023 Case Laws Customs

Classification of imported goods - snow goggles supplied to the Indian Army - The goods are meant for protection of eyes in snowy region and not protection of eyes from.....
August 11, 2023 Case Laws Customs

Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the......
August 11, 2023 Case Laws Customs

Demand of Interest - It is clear that this is not a case where the Bank Guarantee has been encashed by the Department when the OIO was passed. The Security Deposit was......
August 11, 2023 Case Laws Customs

Seeking grant of anticipatory bail - import of Diamond - gross over valuation of goods or not - The prosecution is suspecting Money Laundering and Terrorist Financing......
August 11, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Resolution Plan - The Resolution Applicant having himself expressed not insist for assignment of Personal and Corporate Guarantees and to be continued with the......
August 11, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of the ‘Resolution Plan’ - rights of MSME - The Promotor being an MSME is given an opportunity under the Provisions of the Code to present a Plan. At......
August 11, 2023 Case Laws Service Tax

Rectification of mistake - mistake apparent of the face of record or not - The Tribunal in its original order dated 10th December 2018 have dealt with this decision and.....
August 11, 2023 Case Laws Service Tax

Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When......
August 11, 2023 Case Laws Service Tax

Taxability of activity - weighment charges - It is found that weighment, by the appellants, is done to ensure that the declared quantity of grains is supplied by the......
August 11, 2023 Case Laws Central Excise

Exemption from payment of excise duty given to intravenous fluids - Mere addition of Boric Acid and Chlorocresol, that too in minimal proportion, would not alter the......
August 11, 2023 Case Laws VAT and Sales Tax

Classification of goods - milk cream - A scientific or technical meaning of the term ‘milk cream’, as is sought to be projected by the assessee, should not be adopted......
August 10, 2023 Case Laws GST

Recovery of dues from the partners of the partnership firms - Service of the other - the petitioners have filed the appeals only after the orders of recovery have been......
August 10, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - Valid approval u/s 151 or not? - If only PCIT had read the report carefully, he would have never come to the conclusion......
August 10, 2023 Case Laws Income Tax

Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 -.....
August 10, 2023 Case Laws Income Tax

Unexplained jewellery - The arguments raised on behalf of the Revenue on the basis of reference to Section 110 of the Evidence Act, which provides that where a person is....
August 10, 2023 Case Laws Income Tax

Addition u/s. 69B - penny stock - mere suspicion that the assessee has invested in alleged penny stock scrip cannot be made basis of addition u/s. 69B of the Act. In the....
August 10, 2023 Case Laws Income Tax

Assessment of trust - healthcare / medical services - surplus out of Pharmacy store - charitable activity u/s 2(15) - the income accrued from Pharmacy store is......
August 10, 2023 Case Laws Income Tax

Addition u/s 69A - cash seized from the residence of the assessee - the availability of cash should not have been doubted as unexplained. It is also pertinent to mention....
August 10, 2023 Case Laws Income Tax

Determination of value of royalty through a Valuation Report of an expert - In case, AO was not satisfied or convinced with the Valuation Report of the expert valuer,......
August 10, 2023 Case Laws Customs

Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to......

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