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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 451 to 500 of 561 Records

1 ....6 7 8 91011 12

September 6, 2023 Case Laws Income Tax

Exemption u/s 11 - investment in violation of Section 11(5) - investment of Rs. 1.5 crore and transfer of 100 acres of land by the Appellant to HITEX squarely covered......
September 6, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Error in computing LTCG - Based on the facts, AI ought to have accepted the claim of the assessee that the claim of loss was not intentional. -......
September 6, 2023 Case Laws Income Tax

Addition u/s 68 - allegation that assessee had taken bogus loans from individuals who were engaged in cheque discounting activities - if the transaction is through......
September 6, 2023 Case Laws Income Tax

Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration.....
September 6, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty - provision of bandwidth capacity and for provision for interconnect services - The term "process" used under......
September 6, 2023 Case Laws Income Tax

Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest -......
September 6, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1)....
September 6, 2023 Case Laws Income Tax

Income taxable in India - subscription revenue for allowed ‘access’ to the database to view the videos - taxability of foreign income in India - the subscription revenue....
September 6, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - transactions and payments made in cash - assessee filed affidavits from sub-contractors of assessee firm and they insisted for cash payments to....
September 6, 2023 Case Laws Income Tax

Levy of penalty u/s. 271F - assessee has filed the Return of Income after issuance of notice u/s. 148 of the Act, even though the taxable income of the assessee is......
September 6, 2023 Case Laws Income Tax

Bogus purchase - AO added the entire amount of bogus purpose instead of GP ratio - CIT(A) deleted the additions - there is nothing on record which demonstrates the......
September 6, 2023 Case Laws Customs

Return of goods seized - Admittedly, the six months’ period has already lapsed - Indisputably, the Principal Commissioner of Customs has not extended the time period as.....
September 6, 2023 Case Laws Customs

Adjudication proceedings / Tax Administration - internal process of the customs administration - Valuation - Loading of value - The first appellate authority, in......
September 6, 2023 Case Laws Customs

Wavier of detention and demurrage charges - The adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under......
September 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Threshold limit of default for admission of application - inclusion of interest for arriving at a claim - the quantum of interest comes into play as....
September 6, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of section 9 application - Operational credit or not? - In the CIRP what amount Operational Creditor i.e. Appellant is entitled or receives are different....
September 6, 2023 Case Laws Service Tax

Demand of interest - advance received earlier, returned by the appellant later - The demand of interest on the advance (of Rs.85 crores) received by the appellant and......
September 5, 2023 Case Laws GST

Intermediary services or not - Export of services - Denial of refund of unutilized input tax credit - zero rated supplies - In the present case, although the agreement......
September 5, 2023 Case Laws GST

Validity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - It is noticed rightly that the......
September 5, 2023 Case Laws Income Tax

Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being......
September 5, 2023 Case Laws Income Tax

Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with......
September 5, 2023 Case Laws Income Tax

Right of “legal representative” of the deceased assessee - Section 2(29) r.w.s 159 - Legislature has prescribed specific conditions for an applicant that he or she......
September 5, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - There is no conclusive proof that the assessee has PE in India. In the penalty proceedings the AO simply relied on the MAP proceedings in holding....
September 5, 2023 Case Laws Income Tax

Applicability of higher rate of tax as per section 115BBE - income declared during the course of survey proceedings - Admittedly, the assessee had offered such......
September 5, 2023 Case Laws Income Tax

Addition u/s 69 - Unexplained investment or not - only when the investment is not recorded in the books of accounts or the explanation by the assessee regarding the......
September 5, 2023 Case Laws Income Tax

Revision u/s 263 - Failure of AO levy tax u/s 115BE for the additions made u/s 68 - AO having made addition u/s 68 of the Act, taxing it at the rate prescribed u/s......
September 5, 2023 Case Laws Income Tax

Order u/s. 201 (1) r.w.s. 201(1A) - Non deduction of TDS - payees concerned have offered the same to tax and therefore, they duly stand assessed - Rejecting the......
September 5, 2023 Case Laws Income Tax

TP Adjustment - Determination of ALP - The Appellant had acquired shares from the promoter (i.e. Viney Sagar Sahgal) by triggering call option in terms of Shareholders......
September 5, 2023 Case Laws Income Tax

Search proceedings - Addition based on loose sheets found - presumption u/s 1324A and 292C cannot be drawn against third party from whose possession, no documents etc.......
September 5, 2023 Case Laws Direct Taxes

Benami transaction - source of carrying huge cash - The fact of the matter is that, here is the petitioner who is found to possess unexplained cash which he tries to......
September 5, 2023 Case Laws Customs

Refund of excess duty paid - time barred or not - Section 27 of the Customs Act clearly requires that any person claiming refund of any duty is to make an application in....
September 5, 2023 Case Laws Customs

Seeking release of seized gold - smuggling - Since, the transit challan records did not match with the recovered purchase invoices it is clear that the transit challan......
September 5, 2023 Case Laws Customs

Classification of imported goods - Imaging Plates - Imaging Cassettes - In view the earlier decision and board clarification, the classification adopted by the appellant....
September 5, 2023 Case Laws Customs

Levy of penalty u/s 112 of CA - Allegation against the employees of ICICI Bank - Forged letters - issuance of project implementation authority certificate - The roles of....
September 5, 2023 Case Laws Money Laundering

Money Laundering - seeking grant of bail - Petitioner fails to furnish prima facie satisfactory explanation regarding huge fixed assets and cash available with him,......
September 5, 2023 Case Laws Money Laundering

Money Laundering - scheduled offence - proceeds of crime - There is a distinct difference in the reason to believe appearing in Section 17 and the reason to believe in......
September 5, 2023 Case Laws Central Excise

SSI Exemption - clubbing of clearances - dummy units with slipping partners - The department has failed to establish the allegations raised in SCN for clubbing of......
September 5, 2023 Case Laws Central Excise

Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any......
September 5, 2023 Case Laws Indian Laws

Constitutionality of transfer notification - Transfer of Joint Commissioner of state tax - There is no material on record to infer that there is any motive of the......
September 4, 2023 Case Laws GST

Input tax credit - Leasehold services - The applicant himself has admitted that the leasehold rights of the land have been acquired for setting up/expanding its......
September 4, 2023 Case Laws GST

Scope of supply - subsidized canteen facility at factory - The subsidized deduction made by the applicant from the employees who are availing food in the factory would......
September 4, 2023 Case Laws GST

Availability of Input tax credit (ITC) - canteen services provided to employees - subject to the condition that the burden of GST have not been passed on to the......
September 4, 2023 Case Laws GST

Classification of goods - Sugar boiled confectionery or not - The product by name “Crackle”, manufactured and supplied by the applicant containing the ingredients Sugar,....
September 4, 2023 Case Laws Income Tax

Revision u/s 264 - Determination of income of assessee - Mistake in treating the Financial Year as Assessment Year - In the present case, as per petitioner in his return....
September 4, 2023 Case Laws Income Tax

TDS u/s 194C and/or 194H - assessee who is a Joint Venture made a payments to one of its constituents for execution of work awarded to it and payments made to another......
September 4, 2023 Case Laws Income Tax

Deduction u/s. 54F - flats to be received in pursuant to JD Agreement - There is no dispute with regard to the fact that, the assessee has claimed deduction u/s. 54F of.....
September 4, 2023 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - interest paid by the assessee on LIC loan - Investment in partnership firm by the partner out of loan taken from LIC - it is case of the....
September 4, 2023 Case Laws Income Tax

Filing of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - the intimation under......
September 4, 2023 Case Laws Income Tax

Claim of deduction against Embezzlement of funds by the employees of the assessee-society - Undisputedly, no doubt has been cast on the embezzlement of funds -......
September 4, 2023 Case Laws Income Tax

Addition on account of Capital Introduction - source of principal amount of FDRs - the constant effort made by the assessee to justify his stand that the credit is from.....

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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...

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