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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 351 to 400 of 561 Records

1 ....4 5 6 789 10 11 12

September 13, 2023 Case Laws Customs

kerosene oil or not - Mixed Mineral Hydrocarbon Oil - The test report from the Mumbai Laboratory as well as the re-testing report from CRCL, New Delhi clearly indicate......
September 13, 2023 Case Laws Customs

Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible......
September 13, 2023 Case Laws Customs

Time limit for amending shipping bills - In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate......
September 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Dues towards stock exchange - Financial debts / Financial Service Provider - Validity of order of NCLT admitting the application of the Ex-Directors....
September 13, 2023 Case Laws Service Tax

SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no....
September 13, 2023 Case Laws Service Tax

Levy of penalty u/s 78 of FA - Since the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade service tax are not present in the matter.....
September 13, 2023 Case Laws Central Excise

Reversal of cenvat credit wrongly availed - Extended period of limitation - the wordings of Rule 16 of Central Excise Rules, 2002 does give room for interpretation and......
September 13, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Belated claim pertaining to arbitral Award - The appellant is a commercial entity. That they were litigating against the Corporate Debtor is an undoubted fact. We....
September 13, 2023 Case Laws Central Excise

Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity......
September 13, 2023 Case Laws Central Excise

Refund of amount pre-deposited as demand - Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal......
September 12, 2023 Case Laws GST

Penalty order u/s 129(1)(b) of the GST Act, 2017 - Proof of ownership of goods - The E-way Bills being the documents of title to the goods were accompanying the goods......
September 12, 2023 Case Laws GST

Validity of SCN - Error in posting in the dashboard (Web Portal) - The problem has arisen on account of the complex architecture of the web portal. It has been designed.....
September 12, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the......
September 12, 2023 Case Laws Income Tax

Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake......
September 12, 2023 Case Laws Income Tax

Refund of amount wrongly deducted or paid to the Revenue Authorities - withholding of tax - It is indisputable that for the past over 13 years neither Kvaerner nor DAVY.....
September 12, 2023 Case Laws Income Tax

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year.....
September 12, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - It was not as if the AO did not address his mind to various facets of the ROI. Clearly, the route chosen by the......
September 12, 2023 Case Laws Income Tax

Disallowance of depreciation on Edible Oil Brand - NIL value at the time of merger - Assessee can transfer a unit or a division of an undertaking or a business activity.....
September 12, 2023 Case Laws Income Tax

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The......
September 12, 2023 Case Laws Income Tax

Deduction u/s 80G - donations which formed part of the spend towards CSR - The irresistible conclusion that would flow from it is that it is not the legislative......
September 12, 2023 Case Laws Income Tax

Claim of Depreciation - Determination of cost of Acquistion - Reduction of amount of entertainment tax subsidy - As entertainment tax subsidy granted by the State......
September 12, 2023 Case Laws Income Tax

Estimation of income - Bogus purchases - Reliability of statement of third party - merely the third person stated that he is involved in issuing accommodation bill, the.....
September 12, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of the affidavit relief upon by the AO - It is not self serving affidavit of the assessee but of concerned party from whom allegedly the......
September 12, 2023 Case Laws Customs

ontinued and prolonged suspension - Disciplinary proceedings against the Revenue office (Deputy Commissioner) - Case of involvement in fraudulent duty drawback case -......
September 12, 2023 Case Laws Customs

Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific......
September 12, 2023 Case Laws Customs

Demand of interest on differential duty - wrongful claim of exemption - the assessee has not paid any duty on clearance of the impugned equipment - the fact is also......
September 12, 2023 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as....
September 12, 2023 Case Laws Customs

Preferential rate of duty - certificate of origin - Imports of ‘gold jewellery’/ ‘diamond studded gold jewellery’ effected from Thailand - There are no justification for....
September 12, 2023 Case Laws Insolvency and Bankruptcy

Interpretation of statute - Scope of the term "OR" - The word ‘or’ in the said sub-regulation should be read as ‘in addition to’ and not ‘to the exclusion of’. This......
September 12, 2023 Case Laws Service Tax

Valuation - inclusion of value of free supply of material like steel pipes and valves - It is clear from the above that the service tax is to be levied in respect of......
September 12, 2023 Case Laws Service Tax

Refund of CENVAT Credit - The services rendered by the Appellant are defined as taxable services under 65(105) of the Finance Act, 1994 but for the purpose of export......
September 12, 2023 Case Laws Central Excise

Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - jurisdiction - The word ‘delivered’ used in Section 142(2)(a) of the NI Act has no significance and significance must be given to the text ‘for......
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - Period of limitation - Admittedly, the date of loan as emerged on record is 15.12.1998 and by applying the prescribed period of three years, as per....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices......
September 11, 2023 Case Laws GST

Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the....
September 11, 2023 Case Laws Income Tax

Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section......
September 11, 2023 Case Laws Income Tax

Revision u/s 263 - Since the return filed by the assessee was selected for limited scrutiny, inter-alia, regarding deduction against income from other sources, the AO......
September 11, 2023 Case Laws Income Tax

Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to cover the aspect of remuneration to partners - As the ld. CCIT did not make out any case of converting......
September 11, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of......
September 11, 2023 Case Laws Income Tax

Penalty u/s. 271E - violation of the provisions of Section 269T - Repayment of monthly instalment in cash to Tata Finance Corporation - as the assessee had not only......
September 11, 2023 Case Laws Income Tax

Deduction u/s 54B - reinvestment of the sale proceeds of the agricultural land - The fact that the agricultural lands were situated within the 8 kilometres from the......
September 11, 2023 Case Laws Income Tax

Additions towards Credit card expenditure - when the income of the assessee has been taxed, he has the source of such expenditure available and therefore, making the......
September 11, 2023 Case Laws Income Tax

Rectification of mistake - Levy penalty u/s 271AAC or u/s 270 - No proceedings are pending before the CIT(A) - CIT (A) was not right in passing order of rectification by....
September 11, 2023 Case Laws Customs

Refund of the excess duty paid - Change in value - revised invoice generated - There are no evidences produced till date with regard to the revised transactions as to......
September 11, 2023 Case Laws Customs

Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the......
September 11, 2023 Case Laws Customs

Import of goods - failure to comply with the statutory requirement under Legal Metrology (Packaged Commodities) Rules, 2011 - Once the appellant had expressed their......
September 11, 2023 Case Laws Customs

Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to......
September 11, 2023 Case Laws Customs

Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components......
September 11, 2023 Case Laws Customs

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months 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...

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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 ...