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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 201 to 250 of 561 Records

1 2 3 456 7 8 9........ 12

September 20, 2023 Case Laws Income Tax

Grant registration / certificate to the assessee trust u/s 10(23C)(vi) - carrying educational activities - The Profit and Loss account of the trust also clearly......
September 20, 2023 Case Laws Income Tax

TP Adjustment - According to the TPO because the credit card business was much more advance in other countries a higher weightage should have been given to other......
September 20, 2023 Case Laws Income Tax

Validity of rejection of the declarations filed by petitioner under the DTVSV Act - U/s 9(a)(ii) of DTVSV Act, the only exclusion visualised is a pendency of prosecution....
September 20, 2023 Case Laws Income Tax

Additions u/s 68 - Unsecured loans - The source of such credit was not proved before the authority. Hence, though the identity of the creditor was proved, neither was......
September 20, 2023 Case Laws Income Tax

Assessment u/s 153C - Assessment based on search on third party - The construction of Section 153 A and 153 C is consciously different and is seen to apply different......
September 20, 2023 Case Laws Income Tax

Levy of penalty u/s. 271 (1)(c) - Allegation of engaged in business of providing accommodation entries - if the AO was of the opinion that the assessee is engaged in a......
September 20, 2023 Case Laws Income Tax

Exemption u/s. 11 & 12 - Capitation Fees - Providing Education services - Being a school not the professional institutions - assessee has collected ‘corpus donations’ -.....
September 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Conversion of company into LLP - notice in hands of Successor company, i.e. in the hands of assessee LLP - On carefully considering the....
September 20, 2023 Case Laws Income Tax

Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the......
September 20, 2023 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS were deducted at lesser rate on the interest - disallowance cannot be made where the assessee has deducted tax at a rate which is lesser....
September 20, 2023 Case Laws Income Tax

Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants......
September 20, 2023 Case Laws Income Tax

Ad- hoc disallowance of expenses - Without pointing out any specific expenses, which according to the authorities below were not allowable as deduction, an ad-hoc......
September 20, 2023 Case Laws Income Tax

Undisclosed sales or suppressed income - Genuineness of heavy discount given to certain parties - Addition relating to lower price charged from HHPL as compared from the....
September 20, 2023 Case Laws Customs

Applicability of Section 123 of the Customs Act, 1962 - shifting the burden of proof of licit import of subject goods - the CESTAT ought to have satisfied itself with......
September 20, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Application filed u/s 7 of IBC dismissed on the ground of time limitation - After perusing the relevant balance sheets and director’s report, it is satisfied that....
September 20, 2023 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 Petition on the ground that the ‘Settlement Agreement’ was anti-dated, unstamped and unregistered - Operational creditors - Even if the Settlement....
September 20, 2023 Case Laws Service Tax

Recovery of service tax collected but not deposited the same to the exchequer - Section 73A of FA - there is a categorical certificate given by M/s PACL indicating that.....
September 20, 2023 Case Laws Service Tax

Liability of appellant to pay service tax or not - Merely because the Diocese is registered under the Societies Registration Act, 1860, it cannot be said that it......
September 20, 2023 Case Laws Service Tax

Classification of services - Supply of Tangible Goods service or not - supply of DG Sets on rental basis for a non temporary period - Transfer of right to use or not -......
September 20, 2023 Case Laws Central Excise

Scope of SCN - CENVAT Credit - goods exported on FOC basis where no sale proceeds were received - the entire demand is bad in law at the impugned order has travelled......
September 20, 2023 Case Laws Central Excise

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”....
September 20, 2023 Case Laws Central Excise

Exemption in respect of motor vehicles subject to certain conditions - transfer of ownership versus related party transactions - merely because the appellant and M/s......
September 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - money lending business - It is acceptable proposition of law that section 3 of Punjab Registration of Money Lenders Act, 1938 does not limit......
September 19, 2023 Case Laws GST

Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are......
September 19, 2023 Case Laws GST

Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust - the product of the......
September 19, 2023 Case Laws GST

Reversal of Input Tax Credit - raw materials purchased are already used in the manufacture of finished goods and the finished goods are destroyed in the fire accident......
September 19, 2023 Case Laws GST

Classification of goods - Automobile Accessories - Electrical & mechanical spare parts of electric vehicle - Electrical & mechanical spare parts of electric vehicle are.....
September 19, 2023 Case Laws Income Tax

Income taxable in India - dividend income earned by the assessee - such income is exempted under Omani Tax Laws - Appellant (Revenue) has not been able to demonstrate as....
September 19, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Failure to rely upon the decision of HC / SC at objection stage - We fail to understand why these decisions could not have been taken......
September 19, 2023 Case Laws Income Tax

Revision u/s 263 - goodwill created by virtue of demerger scheme - the Assessing Officer had examined the aspect of the assessee’s claim during the course of acceptance,....
September 19, 2023 Case Laws Income Tax

Reopening of assessment - genuineness of the purchase transactions - information was not supplied to the petitioner - Despite these documents having been placed by the......
September 19, 2023 Case Laws Income Tax

Reopening of assessment - under-declaration of the investment made - Whether merely because certain issues and additions were considered during the block assessment......
September 19, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - there was no transfer of copyright in the ‘off the shelf’ sale software; the consideration received thereby....
September 19, 2023 Case Laws Income Tax

Validity of draft assessment order passed u/s 143(3) r.w.s. 144 r.w.s. 144C(1) - reference to DRP - the final assessment order was passed by the AO on 19.12.2017 and......
September 19, 2023 Case Laws Income Tax

Depreciation - Determination of cost of acquisition - Reduction of amount of subsidy - Explanation 10 to section 43(1) - the said section is not applicable on the facts.....
September 19, 2023 Case Laws Income Tax

Denial of registration u/s 12A - activities are charitable in nature or not? - As per the bye laws of the assessee society, the membership is open to all state......
September 19, 2023 Case Laws Income Tax

Revision u/s 263 - source of cash deposited in the Bank account - There is a direct nexus between the transaction of sale and the cash deposited in the bank account of......
September 19, 2023 Case Laws Income Tax

Deduction u/s 80P(2)(a) - interest income - When the assessee is wholly and exclusively doing its business for its members, the earning of interest on FDs with the banks....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Validity of Admission of application for CIRP by the NCLT of the respondent no. 2 (SBI) after condoning delay and without making the appellant Bank as party - Period of.....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - when to obtain approval from the CCI? - Although, the RP subsequently clarified that approval can be obtained even after the approval by......
September 19, 2023 Case Laws Insolvency and Bankruptcy

Who is entitled to get the income tax refund after de-merger - Jurisdiction to direct the IT Department and RBL Bank Ltd. - It is submitted that, income tax refund which....
September 19, 2023 Case Laws Central Excise

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my......
September 19, 2023 Case Laws VAT and Sales Tax

Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act......
September 19, 2023 Case Laws Income Tax

Validity of the order passed u/s 147 - insufficient reason to believe - There is no basis mentioned in the reasons for the belief of the Assessing Officer that the......
September 18, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - difference in the value that was adopted by the stamp valuation authority for payment of stamp duty as against the value for which the......
September 18, 2023 Case Laws Income Tax

Addition u/s 68 - disallowance of exemption of long-term capital gains claimed u/s 10(38) - it was specifically submitted that the assessee has never invested through......
September 18, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to......
September 18, 2023 Case Laws Customs

Valuation - Validity of findings of SVB - Matter remanded back to original authority for fresh adjudication - Non-examination of documents properly - The findings of the....
September 18, 2023 Case Laws GST

Suspension of GST registration of petitioner - A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have....
September 18, 2023 Case Laws GST

Refund of IGST - exparte order - opportunity of a hearing not provided - the respondent No.3 needs to follow the procedure which has been set out in the rules - it is......

1 2 3 456 7 8 9........ 12

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Latest Circulars

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...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

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

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

C: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...