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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 301 to 350 of 561 Records

1 ....3 4 5 678 9 10 11........ 12

September 15, 2023 Case Laws Money Laundering

Seeking grant of anticipatory bail - money laundering - No proceeds of crime have been recovered from the applicant Ramji Singh and the only allegation against the......
September 15, 2023 Case Laws Service Tax

Rejection of SVLDRS-1 -Quantifiation of demand - It is evident that there was a quantification by the audit Department on 31.05.2019 based on which the petitioner has......
September 15, 2023 Case Laws Service Tax

Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service......
September 15, 2023 Case Laws Service Tax

Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State......
September 15, 2023 Case Laws Service Tax

Legality of demand for service tax under section 66E(e) - The amounts retained towards liquidated damages and also invoked as bank guarantee are not a consideration for.....
September 15, 2023 Case Laws Service Tax

Export of services - services were consumed in India or outside India - The appellant has entered into an agreement only with Sun Singapore. It is on the request and......
September 15, 2023 Case Laws VAT and Sales Tax

Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,......
September 15, 2023 Case Laws VAT and Sales Tax

Reopening of assessment - limitation under Section 30 of the Puducherry Value Added Tax Act, 2007 - Assessing Officer was thereafter merely required to pass assessment......
September 15, 2023 Case Laws VAT and Sales Tax

Unreasonable delay in completion of reassessment - It is thus clear that even if the notice was issued within the prescribed period of limitation,......
September 14, 2023 Case Laws GST

Rejection of appeal - time limitation - as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the......
September 14, 2023 Case Laws GST

Rejection of Refund of IGST - Export of services - intermediary or not - distinct person - Although, it is mentioned that the petitioner is an intermediary but there is.....
September 14, 2023 Case Laws GST

Validity of Criminal proceedings - Allegation of Abetting mis-utilisation of Input Tax Credit for the wrong figures / amount by two of the Dealers - the basis of filing.....
September 14, 2023 Case Laws GST

Maintainability of petition - alternative remedy not availed - approaching directly to High Court - The petitioner by his own failure has not availed the appellate......
September 14, 2023 Case Laws Income Tax

Capital gain - transfer u/s 2(47) - unregistered JD agreement - appellant had not received any consideration - since an unregistered agreement involving the transfer of.....
September 14, 2023 Case Laws Income Tax

Assessment u/s 68 - unexplained cash credit - Tribunal, as a matter of fact, did not inquire into the financials of investor companies and, therefore, according to us,......
September 14, 2023 Case Laws Income Tax

Claim of Depreciation on the brands used by assessee - intangible assets - A careful perusal of clause (b) of Explanation 3 extracted hereinabove shows that the......
September 14, 2023 Case Laws Income Tax

Allowable revenue expenditure - treatment to the travelling expenses of the Director's wives as well as fees paid for professional service - Allowed as revenue expenditure - HC
September 14, 2023 Case Laws Income Tax

Penalty levied u/s 271B - not getting the audit u/s 44AB - appellant is a Charitable Trust - the addition made by the Ld AO u/s 37(1) was accepted by the appellant,......
September 14, 2023 Case Laws Income Tax

Valuation of closing stock - There is no any purchase by the assessee during the year, and the sale made by the assessee is out of opening stock only. In the closing......
September 14, 2023 Case Laws Income Tax

Refund of excess Dividend Distribution Tax (“DDT”) paid by the assessee - wherever the Contracting States to a tax treaty intend to extend the treaty protection to the......
September 14, 2023 Case Laws Income Tax

Disallowances of working Director’s commission on profits - Whether eligible as deduction u/s 36(1)(ii)? - the payment of commission to the Director could not have been.....
September 14, 2023 Case Laws Income Tax

Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision......
September 14, 2023 Case Laws Income Tax

Addition u/s 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so,......
September 14, 2023 Case Laws Income Tax

Correct head of income - investing activity done by the assessee - the contentions raised by the assessee cannot be brushed aside and he cannot be taxed on the receipt......
September 14, 2023 Case Laws Income Tax

Income taxable in India - Existence of Permanent establishment (PE) - royalty/fee for technical services (FTS) - India-Germany DTAA - income from supervision services......
September 14, 2023 Case Laws Customs

Provisional release of goods - imported goods (black pepper) are prohibited goods or not - There is no mandate that the goods shall be absolutely confiscated and vested.....
September 14, 2023 Case Laws Customs

Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with.....
September 14, 2023 Case Laws Customs

Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry......
September 14, 2023 Case Laws Customs

Valuation of goods (spare parts) - related party transaction or not - post importation expenses - Since the Department were dealing with legal issues which involved......
September 14, 2023 Case Laws Customs

Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally......
September 14, 2023 Case Laws Customs

Calculation of duty at the time of finalization of final assessment - import of HSD and SKO - to be paid on the basis of invoice value and the quantity indicated on the.....
September 14, 2023 Case Laws Customs

Project Import - demand of differential duty - levy of penalty - undervalued goods - The finalization has happened after 15 years of provisional assessment which is......
September 14, 2023 Case Laws SEBI

Violation of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Related party transactions - We find that the appellants had committed......
September 14, 2023 Case Laws SEBI

Levy of penalty- Fraudulent issuance of GDRs by the Company - the imposition of penalty upon the appellant after 12 years from date of resigning is excessive. In a large....
September 14, 2023 Case Laws Service Tax

Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the......
September 14, 2023 Case Laws Central Excise

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the......
September 14, 2023 Case Laws Central Excise

Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence......
September 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - Scope of term "Shall" - Condition imposed is mandatory of not - requirement of depositing 20% of the amount of compensation - In these cases, both.....
September 13, 2023 Case Laws GST

Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner....
September 13, 2023 Case Laws Income Tax

Assessee in default - TDS u/s 201(1) - TDS u/s 195 - in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to....
September 13, 2023 Case Laws Income Tax

Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not....
September 13, 2023 Case Laws Income Tax

Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent.....
September 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - non filing of reply/returns - the petitioner was unable to access the internet facility - this is a fit case for exercising discretion.....
September 13, 2023 Case Laws Income Tax

Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that....
September 13, 2023 Case Laws Income Tax

Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was......
September 13, 2023 Case Laws Income Tax

Disallowance of proportionate interest u/s. 36(1)((iii) - loan taken for construction of building for the year under consideration on which the assets were not put to......
September 13, 2023 Case Laws Income Tax

Additional income disclosed during the course of survey - To be taxed @ 60% u/s. 115BBE or not - the AO and the Ld.CIT(A) are erred in assessing additional income......
September 13, 2023 Case Laws Income Tax

Additions against unsecured loan received - Loan takenfrom NBFCs - it can be seen that they have followed all the RBI guidelines and prudential norms issued by RBI as......
September 13, 2023 Case Laws Income Tax

Ex-parte order by CIT(E) - Effective service of notice u/s 282 - The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is......
September 13, 2023 Case Laws Income Tax

Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for.....

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