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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 151 to 200 of 561 Records

1 2 345 6 7 8........ 12

September 22, 2023 Case Laws Income Tax

Reopening of assessment - reasons to believe - The reasons as recorded at the highest, can only be termed as “a suspicion subject to a case of fishing inquiry”. Even......
September 22, 2023 Case Laws Income Tax

Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever......
September 22, 2023 Case Laws Income Tax

Nature of expenses - payment of royalty - acquisition of intangible asset - the appellate authorities, while deleting the disallowances made by the assessing officer,......
September 22, 2023 Case Laws Income Tax

TDS u/s 195 - Payment of royalty - disallowance u/s 40(a)(i) - What the appellant gets is only a copyrighted article to use the product for its internal business purpose....
September 22, 2023 Case Laws Income Tax

Addition on account of business income based on the unclaimed TDS in the 26AS of the assessee - Taxability of income comes from its accruing and arising in the hands of.....
September 22, 2023 Case Laws Income Tax

Eligibility to claim deduction u/s 32AC - the extraction of minerals from beach sand involve change in non-living physical object / article into a new and distinct......
September 22, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee has a strategic investment in one of the group concerns in which the assessee held 17.20% shareholding - The benefit is not......
September 22, 2023 Case Laws Customs

Levy of penalty on custodian (CFS) - allegation of clandestine removal - the employer cannot be punished for such facts of discretion or extra diligence than prescribed,....
September 22, 2023 Case Laws Customs

Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not......
September 22, 2023 Case Laws Customs

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause.....
September 22, 2023 Case Laws Companies Law

Refusal of Transmission of shares - Transfer of title in accordance of Will of the deceased, in favor of Daughter - The intimation u/s 56 of the Companies Act was merely....
September 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - application made on the basis of an Assignment Deed - the Respondent No.1 having clearly stepped into the shoes of SBI and on having acquired the......
September 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Proxy of Corporate Debtor - two separate entities - whether any admission or communication sent by SNG Developers Ltd. can be considered as being......
September 22, 2023 Case Laws Income Tax

Validity assessment order - DRP issued directions (order) without quoting DIN - the argument advanced on behalf the revenue, that recourse can be taken to Section 292B......
September 22, 2023 Case Laws Income Tax

Levy of penalty u/s 271D - contravention of provision of section 269SS - Since the cash was accepted by the assessee company on working days, the argument of the......
September 22, 2023 Case Laws Income Tax

Addition of amounts written off - payment of service tax to its distributors - when the assessee company has paid amount to its distributors who had actually paid the......
September 22, 2023 Case Laws Income Tax

Penalty u/s 271C - TDS u/s 194H - It is undisputed fact that this is debatable issue having two possible views and the assessee was of the view that it was not under......
September 22, 2023 Case Laws Income Tax

Penalty proceedings u/s. 271E - conversion of loan into redeemable convertible bonds and therefore, it was observed that the repayment of loan is other than the modes......
September 22, 2023 Case Laws Income Tax

Revision u/s 263 - calculation of capital gains - error in computing Cost of Acquisition - Assessee has made a claim which is prima facia erroneous. AO has allowed the......
September 22, 2023 Case Laws Income Tax

Additions u/s 41 (deemed incomed) - waiver of loan - Floating Rate Notes - To be treated as loan for business purpose or for purchase of capital asset - AO has mentioned....
September 22, 2023 Case Laws Customs

Rejection of claim of interest on refund - the appellant is legally entitled for interest on the refund granted to them after three months from the date of the......
September 22, 2023 Case Laws Service Tax

Levy of penalty - the whole case is due to interpretational issue (change of opinion) on the part of the Revenue - it is further found in the facts and circumstances of.....
September 22, 2023 Case Laws Service Tax

Refund of service tax paid by mistake - The appellant, who has borne the tax. Admittedly, the appellant have paid the part of tax by challan and part of the tax has been....
September 21, 2023 Case Laws GST

Seizure of Cash - Power of the GST authorities to seize the cash of a dealer - cash seized is not ‘stock in trade’ - The respondents are directed to release the cash......
September 21, 2023 Case Laws GST

Denial of benefit of ITC which was not reflected in GSTR 2A - Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground......
September 21, 2023 Case Laws Income Tax

Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather......
September 21, 2023 Case Laws Income Tax

Revision u/s 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an......
September 21, 2023 Case Laws Income Tax

Protective assessment - Addition in the hands of the Assessee Firm on protective basis - since the substantive addition has not been survived on account of being time......
September 21, 2023 Case Laws Income Tax

Revision u/s 263 - Applicability of provisions of 56(2)(vii)(b) - Documentary evidence available in the records which the AO admits to have verified the veracity thereof....
September 21, 2023 Case Laws Income Tax

Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buyback of its own shares by the company - It is to be noted that as per the proviso to Sec. 2(22), only.....
September 21, 2023 Case Laws Income Tax

Non-genuine unsecured loan u/s. 68 - When part of the loans taken from the same lender has been accepted by the Assessing Officer as genuine, then it is not......
September 21, 2023 Case Laws Income Tax

Capital gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose....
September 21, 2023 Case Laws Income Tax

Addition of income u/s 69A or Business income - surrender of income during survey proceedings - when all the incomes earned by the assessee are only from the business......
September 21, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposited in bank on various dates during the demonetization period - cash received from sale of milk during the demonetization period as regular....
September 21, 2023 Case Laws Customs

Preferential rate of duty - Eligibility of FTA duty benefit - denial of benefit on the ground that country-of-origin certificate was not produced by the respondent at......
September 21, 2023 Case Laws Customs

Refund of anti dumping duty wrongly paid by the assessee - Refund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under......
September 21, 2023 Case Laws Customs

Valuation of Export duty on Iron ore - The entire process of Adjudication and appeal proceedings before the Commissioner (Appeals) have been carried out in a very casual....
September 21, 2023 Case Laws Customs

100% EOU - Refund of excess self-assessed Excise duty - During the intervening period between the date of no objection certificate by the Central Excise Authorities and.....
September 21, 2023 Case Laws Customs

Ex-parte order - Appellant could not represent its case due to medical conditions - Smuggling - Gold of Foreign Origin - Matter restored back for fresh adjudication - AT
September 21, 2023 Case Laws Service Tax

Extended period cannot be invoked to demand service tax for mere inaction or failure or negligence on the part of the Appellant. There must be deliberate defiance of law....
September 21, 2023 Case Laws Service Tax

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before......
September 21, 2023 Case Laws Service Tax

Exemption from payment of tax or not - Educational Institute or commercial training or coaching centre - ICFAI has not been considered as an Educational Institution......
September 21, 2023 Case Laws Central Excise

Availability of benefit of exemption subject to conditions - the appellants have availed the exemption contained in Notification No.06/2006 dated 01.03.2006 only after......
September 21, 2023 Case Laws Central Excise

Waste item or not - Benefit of exemption - waste arising out of manufacture of vegetable oils - waste, gums, fatty acids etc. arising during the course of manufacture of....
September 20, 2023 Case Laws GST

Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods due to inverted duty tax structure - business of textile manufacturing of fabrics - calculation /......
September 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority....
September 20, 2023 Case Laws GST

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) 2017 - Sub-section (4) of.....
September 20, 2023 Case Laws GST

GST registration obtained by the third person mis-using the facility - The respondents from the Tax Department and the respondents from the Law Enforcing Department......
September 20, 2023 Case Laws GST

Cancellation of GST registration revoked - petitioner also paid the tax due - Petitioner directed to make payment of late fee and other dues - GST registration to be......
September 20, 2023 Case Laws Income Tax

TDS u/s 194C - purchase of packing material - Since, the assessee has discharged the burden that all these payments made by the assessee is not for any work contract the....

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H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

H: Battle over Betel Nut Classification: Roasted or Raw for Customs Duty?...

H: Account freeze for tax (custom duty) evasion without legal order decla...

H: Seized gold not liable for confiscation due to lack of evidence.

H: Waiver for oppression proceedings in companies: Strict conditions apply.

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number