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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 251 to 300 of 561 Records

1 ....2 3 4 567 8 9 10........ 12

September 18, 2023 Case Laws GST

Seeking release of vehicle detained with goods - It is seen that the respondent intercepted the consignment on 24.07.2023 and issued a detention order on 24.07.2023, the....
September 18, 2023 Case Laws GST

Classification of goods - treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them - The......
September 18, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as....
September 18, 2023 Case Laws Income Tax

Deduction under Sec. 80P - Claim of NPA - Recovery from accounts classified as “Non-Performing Assets” (NPA) - claim of deduction was declined by them for the reason......
September 18, 2023 Case Laws Income Tax

Taxability of Advance Rent received - the assessee received advance rent from the Government Agencies which is not accrued to the assessee and the same has to be taxed......
September 18, 2023 Case Laws Customs

Drawback claim - The respondents / Department have neither passed a formal order rejecting the claim - Entitlement of claim wehre the petitioner did not pay any Basic......
September 18, 2023 Case Laws Customs

Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the......
September 18, 2023 Case Laws Customs

Valuation of imported goods - rough diamonds - rejection of declared value - If the certification was suspected to be faulty or not pertinent to the impugned goods,......
September 18, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - the appellant had not interacted with the proprietor of the importing entity is on record;......
September 18, 2023 Case Laws Service Tax

Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service......
September 18, 2023 Case Laws Central Excise

Refund of excess Duty paid - closure of factory - It’s very obvious that when one entity closed it’s production and surrendered the registration and a new entity......
September 17, 2023 Case Laws GST

Levy of GST - educational institution - collection of transportation charges from parents will be taxed or exempted under GST, since only school students are only picked....
September 17, 2023 Case Laws GST

Classification of goods - Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers - The product is classifiable under HSN 2303.10......
September 17, 2023 Case Laws GST

Levy of GST - valuation of supply - sub-licensing of the software by the applicant to end-users in India - Market Support fees received by the applicant from Central Hub....
September 16, 2023 Case Laws Income Tax

Return of cash seized by department u/s 132A - Failure to obey the directions of the ITAT and PCIT - This is a fit and proper case in which action should be initiated......
September 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - It is settled law that the reasons for reopening an assessment can be tested and examined only on the basis of the....
September 16, 2023 Case Laws Income Tax

Levy of penalty u/s 270A - Failure to offer the interest on income tax refund subject to tax - the explanation of the assessee for not offering the interest on income......
September 16, 2023 Case Laws Income Tax

Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in......
September 16, 2023 Case Laws Income Tax

Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not......
September 16, 2023 Case Laws Income Tax

TP Adjustment - Addition as ‘Fees for Technical Services’ ignoring the assessee’s contention that it was purely reimbursement received for Construction and Management......
September 16, 2023 Case Laws Income Tax

Profit of eligible unit by on account Baggase Purchase u/s 80-IA(8) r.w.s. 80-IA (10) - Assessee’s manufacturing unit has sold “bagaase” to assessee’s power unit at Rs......
September 16, 2023 Case Laws Customs

Benefit of Merchandise Exports of India Scheme (MEIS) - The only ground on which the petitioners could not claim the benefit of the MEIS was an inadvertent mistake in......
September 16, 2023 Case Laws Customs

Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons......
September 16, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - time gap between provisional notification and final notification imposing ADD - anti-dumping duty during the interregnum between the expiry......
September 16, 2023 Case Laws Customs

EPCG Scheme - Failure to fulfill the conditions - export obligation period expired - extension of the period for fulfillment of export obligation - The compelling......
September 16, 2023 Case Laws Customs

Classification of Foil Balloons intended to be imported from China - The subject goods i.e "Foil Balloons" are made of Nylon/HDPE not of Latex/Rubber and imported for......
September 16, 2023 Case Laws Service Tax

Invesitgation - admissibility of computer printouts as evidences or not - Electronic records being more susceptible to tempering, alteration, transposition, excision etc....
September 16, 2023 Case Laws Service Tax

Liability of Service Tax on GTA service - Reverse Charge - Appellant being agent / intermediatory - SECL was the consignor and buyers of the coal were consignees and......
September 16, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - extended period of limitation - In the present case the appellant has reversed the proportionate credit before the SCN. There is no evidence.....
September 16, 2023 Case Laws Central Excise

Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the.....
September 16, 2023 Case Laws VAT and Sales Tax

Classification of services - HIMANI BOROPLUS ANTISEPTIC CREAM - Medicament or not - The Tribunal did not direct remand, for ascertaining the question of fact regarding......
September 16, 2023 Case Laws Indian Laws

There is a huge pendency of suits in the Trial Courts in the State of Maharashtra. If the members of the Bar do not cooperate with the Trial Courts, it will be very......
September 16, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of legally recoverable debt or liability - The accused has failed to establish his defence even on preponderance of probability,......
September 16, 2023 Case Laws Indian Laws

Dishonour of Cheque - territorial jurisdiction - When the learned Magistrate on scrutiny of record prima facie came to a decision that process ought to have been issued.....
September 15, 2023 Case Laws GST

Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an......
September 15, 2023 Case Laws GST

Validity of proceedings initiated by the respondent - The fact remains that the documents required to be produced by the respondent were already seized by other......
September 15, 2023 Case Laws GST

Lability of GST department where the service provider charges excess GST from the customers - Customer approached the state consumer forum - If the Hotel Management is......
September 15, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - The same issue was again sought to be inquired into by the PCIT/CIT/ revisional authority which could not be allowed to be inquired multiple......
September 15, 2023 Case Laws Income Tax

Penalty order u/s. 271B - tax audit report U/s. 44AB - Assessee has wrongly uploaded the Form 3CD by selecting the earlier AY 2016- 17 instead of selecting the AY......
September 15, 2023 Case Laws Income Tax

TP Adjustment - allocate various costs between the ‘Trading’ and ‘Manufacturing’ segments - Despite an opportunity granted by the TPO, the assessee still did not come......
September 15, 2023 Case Laws Income Tax

Income taxable in India - taxability of receipts from business support services as Fee - Since, the Revenue has failed to demonstrate before us that in course of......
September 15, 2023 Case Laws Income Tax

Approval u/s 80G Denied - Real purpose to construct a building not known - Revenue submitted that the applicant generated huge resources in the name of building......
September 15, 2023 Case Laws Income Tax

Computation of long term capital gain and indexation of the same - there exists building as per sale deed which is valued by stamp duty authority at Rs. 3.78 Cr. Hence,.....
September 15, 2023 Case Laws Income Tax

Unexplained cash credits u/s. 68 - taxability u/s. 115BBE - once the nature and source of credit found in the books of accounts of the assessee is linked to business,......
September 15, 2023 Case Laws Income Tax

Addition of Cash deposits u/s. 68 - cash deposit during demonetization - AO cannot disbelieve the purchases made from the assessee simply on the ground that those......
September 15, 2023 Case Laws Income Tax

Revision u/s 263 - deduction u/s 54B - No specific enquiry with regard to the land use prior to its date of sale i.e. whether the land which was sold was used for......
September 15, 2023 Case Laws Customs

Revocation of Custom Broker License - Proceedings against the CB when it is revenue neutral case - The question whether there was any loss of revenue as a consequence of....
September 15, 2023 Case Laws Customs

Refund of antidumping duty in excess of the actual dumping margin determined for such article - Reduction in rate of ADD after clearance of goods - denial of refund......
September 15, 2023 Case Laws Customs

Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with......
September 15, 2023 Case Laws Insolvency and Bankruptcy

Recovery of arrears of electricity dues - waterfall mechanism - The dues of the corporate debtor have to be paid in the manner prescribed in the resolution plan, as......

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...