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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 1 to 50 of 561 Records

12 3 4 5........ 12

September 30, 2023 Case Laws GST

Rejection of benefit of Input Tax Credit (ITC) - ex parte order in appeal - petitioner assails the impugned order primarily on the ground that the same has been passed......
September 30, 2023 Case Laws GST

Refund of amount recovered directly from the petitioner's bank account - petitioner appears to have discharged the tax liability by paying the amount and filing the......
September 30, 2023 Case Laws GST

Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is....
September 30, 2023 Case Laws GST

Validity of assessment order - appealable order or not - petitioner’s contention is that both the assessment orders are ex parte and the orders themselves were brought......
September 30, 2023 Case Laws Income Tax

TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of......
September 30, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment.....
September 30, 2023 Case Laws Income Tax

Expenditure claimed under the head marketing staff commission and site development expenses - self made vouchers - CIT(A) has held that since the self made vouchers are.....
September 30, 2023 Case Laws Income Tax

Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no......
September 30, 2023 Case Laws Income Tax

Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the......
September 30, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because exemption on merit was not granted by the Authority, which will not attract penalty provisions. The assessee in the penalty appeal....
September 30, 2023 Case Laws Income Tax

Penalty order u/s. 271(1)(c) - expenditure claimed u/s. 57 - Nexus with “income from other sources” - mere filing written submission for 5 pages without any material......
September 30, 2023 Case Laws Income Tax

Revision u/s 263 - lack of verification and application of mind by AO - AO could not download the unit-wise balance sheets due to technical error - A mere observation......
September 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - AO had sufficient material to form a prima facie belief that the assessee had made cash payments for purchase of aforesaid properties,.....
September 30, 2023 Case Laws Customs

Validity of summons issued in the course of investigation - DRI is a proper officer to issue SCN or not - COFEPOSA - The power to arrest stands conferred upon the......
September 30, 2023 Case Laws Customs

Classification of imported goods - coloured rubber granules - import policy restrictions - The relevant import policy for goods of chapter heading 4003 are ‘Free’ and......
September 30, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - The inquiry report, as concurred with by the licencing authority, is bereft of any foundation......
September 30, 2023 Case Laws Customs

Suspension of license of the Custom Broker (CB) - Revenue has not been able to lead any evidence that the said exporter was not existent at the time of export, and the......
September 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Non Consideration of GST liability as First Charge - the ‘demand’ was not ‘ascertained’ and not crystalised and placed before the 1st......
September 30, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Extension of time in the CIRP has to be applied by the Resolution Professional who is the official conducting the CIRP and further when CoC has instructed the......
September 30, 2023 Case Laws Service Tax

CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual......
September 30, 2023 Case Laws Central Excise

Method of Valuation - Related party transaction - There is no allegation or evidence that JSPL and JPL are connected to the appellant in any of the other three ways.......
September 30, 2023 Case Laws Central Excise

Recovery of excess refund sanctioned to the assessee in the initial month where the Cenvat credit was not fully utilized - The refund claim of the appellants for the......
September 30, 2023 Case Laws VAT and Sales Tax

Validity of preassessment notices - Period of limitation as CST Rules - This Court is of the view that whether the notices are barred by limitation or not can be......
September 30, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of the non-executive director - This Court is convinced that the complaint does not satisfy the requirements u/s.141 of the......
September 29, 2023 Case Laws GST

Blocking of its Input Tax Credit - Vague SCN - It is not apposite to enter this controversy as the same is required to be addressed by the proper officer in the first......
September 29, 2023 Case Laws Income Tax

Income taxable u/s 28(iv) - additions as 'benefit' by waiver of loans - As per the decision of Apex Court, the purpose of loan was neither dealt with nor would be a......
September 29, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Even when the order disposing of the objections is read, certain observations made on gain made on sale of property and change in......
September 29, 2023 Case Laws Income Tax

Correct head of income - profit arising from sale of shares - LTCG/STCG - The intention of the assessee can also be gathered from the Balance sheet and Financial......
September 29, 2023 Case Laws Income Tax

Taxing the interest on income tax refund received u/s 244A - Non-Resident (Foreign Company) - since the assessee is benefitted with the protocol to the India-Netherland.....
September 29, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) is one such consequence, saved of course u/s. 273B on proving a reasonable cause, which is a reiteration of the principle that though a strict......
September 29, 2023 Case Laws Income Tax

Revision u/s 263 - taxability of income surrendered in the course of survey prescribed u/s 115BBE - The press release does not in any manner reads down the substituted......
September 29, 2023 Case Laws Income Tax

Revision u/s 263 - “no inquiry” v/s “inadequate inquiry” - there is a distinction between merely calling for information on a particular issue and considering such......
September 29, 2023 Case Laws Income Tax

Reopening of assessment - donation/capitation fee paid for admission of daughter in cash at the time of admission - Reliance on the statement of Chairman [Medical......
September 29, 2023 Case Laws Customs

Seeking release of detained goods - legality of search conducted at the factory premises, office premises as well as the residential premises of one of the directors of.....
September 29, 2023 Case Laws Customs

Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with......
September 29, 2023 Case Laws Customs

Seeking release of seized goods - goods purchased by the petitioner from an importer - As per definition under Section 2(25) of the Act, the term “imported goods”......
September 29, 2023 Case Laws Customs

Levy of anti-dumping duty - Amoxicillin Sodium with Clavulanate Potassium - Scope of clarifictaion issued by DGTR - The impugned clarification was not available to the......
September 29, 2023 Case Laws Customs

Classification of goods intended to be imported - Data Projector - the Data Projector (Model - ZH 350, ZW350e, ZX 350e) are classifiable under sub-heading 8528 62 00 of.....
September 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Transfer of property under auction - status of "charge" created on the property - Right and liability of the purchaser of property - Even otherwise as per Section....
September 29, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application u/s 7 - The Corporate Debtor had accepted before the AA that it is not in a position to repay `debt’ because of......
September 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Maintainability of application u/s 7 r.w.s. 10A - default in repayment of term loan - there was default committed before implementation of the Plan, as NPA was......
September 29, 2023 Case Laws Service Tax

Valuation under SVLDR Scheme - SVLDR Scheme is a scheme aimed at liquidating legacy cases locked up in litigation at various forums. However, it does mean that the......
September 29, 2023 Case Laws Service Tax

Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was......
September 29, 2023 Case Laws Service Tax

Exemption from Service Tax - Construction of Complex service for the service related to construction of houses under Jawaharlal Nehru National Urban Renewal Mission......
September 29, 2023 Case Laws Indian Laws

Execution of the Will in favour of the Plaintiffs - Will being a forged document or not - the Will was duly executed by the testator in the presence of witnesses out of.....
September 28, 2023 Case Laws GST

Time Limitation to issue SCN u/s 129(3) - detention of goods and conveyance - the last date for issuance of the impugned notice would have expired on 06.09.2023.......
September 28, 2023 Case Laws GST

Refund of IGST - zero-rated supplies - The Circular on which reliance is placed by the Respondents is dated 9th October, 2018, whereas the export was made on 25th July,.....
September 28, 2023 Case Laws GST

Exempted supply or not - composite supply - printing of Pre-Examination items like question papers, OMR sheets (optical Mark Reading), answer booklets for conducting of.....
September 28, 2023 Case Laws Income Tax

Validity of Settlement Commission order - validity of immunity granted to the assessee - Based on such disclosures and on noting that the appellant co-operated with the.....
September 28, 2023 Case Laws Income Tax

Recovery of tax from the Director of the company - Demand u/s 179 - Only on the ground of the show-cause notice being defective as the same is totally silent as regards.....

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register