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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 501 to 550 of 561 Records

1 ....7 8 9 101112

September 4, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or......
September 4, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - The assessee is merely a trader of software, hence, has no domain or ownership over the software. Thus,......
September 4, 2023 Case Laws Customs

Revocation of Customs Broker License - The Adjudicating Authority without any material has observed that the Customs Broker played an active role in the scheme devised......
September 4, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - finished leather or not - The CLRI report is a very crucial document in deciding the issue as to whether the impugned goods......
September 4, 2023 Case Laws Customs

Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to......
September 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Financial Creditor or not - Nothing prevented them from filing their claims but instead they chose to adopt a wait and watch strategy - having failed to file......
September 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - attachment on the assets of the property by the sales tax department - even when there is attachment of the assets, Sales Tax Department cannot be the owner of......
September 4, 2023 Case Laws Service Tax

Levy of service tax - franchisee service - From the terms of agreement, appellant is not given any representational right to its distributors to sale or manufacture......
September 2, 2023 Case Laws GST

Rectification on GSTR Tran-1 whereby transitional credit was wrongly claimed - Input Tax Credit lying unutilized - The Court is inclined to quash the impugned order and.....
September 2, 2023 Case Laws GST

Scope of supply - Land owner - Joint Development Agreement (JDA) - Space / area sharing arrangement - The developer is only providing services to the applicant and not......
September 2, 2023 Case Laws GST

Input Tax Credit - supply or not - Nature of target-based gift/incentive - The applicant’s obligation to issue gold coins and white goods to the dealers/ customers upon.....
September 2, 2023 Case Laws GST

Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to......
September 2, 2023 Case Laws GST

Levy of GST - interest on delayed payment of consideration - interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI......
September 2, 2023 Case Laws GST

Exemption from GST - Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment....
September 2, 2023 Case Laws GST

Exemption from GST - services of crushing wheat provided by the State Government - The instant supply of services by way of milling of food grains into flour (atta) to......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has availed cash loan - To test the correctness of the order, it is necessary that the disputed question of facts have to be......
September 2, 2023 Case Laws Income Tax

Prosecution u/s 276C(1) - willful default of payment of tax - There is no doubt that penalty proceeding and prosecution can go simultaneously in the facts and......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Transaction of purchases being made by the petitioner from M/s NSE had been found to be bogus one on the basis of......
September 2, 2023 Case Laws Income Tax

Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications......
September 2, 2023 Case Laws Income Tax

Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only......
September 2, 2023 Case Laws Income Tax

Validity of order passed u/s 147 - not providing any opportunity of hearing - Though this Court is very reluctant to interfere with any order u/s 143(3) or u/s 147 since....
September 2, 2023 Case Laws Income Tax

Nature of interest income - Appropriate taxable head of income - Because except its subsidiary, the assessee has not given Bank Guarantee to anybody else, which can......
September 2, 2023 Case Laws Income Tax

Taxability as Fee for Included Service (FIS) u/A 12 of India-USA DTAA - As per Example 7 of the Memorandum of Understanding to India-USA DTAA, a receipt cannot be......
September 2, 2023 Case Laws Income Tax

Addition u/s 68 - assessee has received unsecured loan - as per AO lenders are not capable of providing such loan to assessee - Identity was not disputed by the AO. -......
September 2, 2023 Case Laws Income Tax

Disallowing set off of short term capital loss on sale of shares scrips against the short term & long term capital gain - ingenuine transaction - merely because there......
September 2, 2023 Case Laws Income Tax

MAT computation u/s 115JB - Action of AO including the agriculture income for the purpose of MAT is not correct - Firstly, there was no mistake in the original orders......
September 2, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has shown only an amount from the capital account towards drawings which he is trying to explain the source of investment - AO has completely....
September 2, 2023 Case Laws Income Tax

Denial of Foreign tax credit - If the finding of lower authority regarding place of effective management is presumed to be correct, in that case, no tax could be charged....
September 2, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as.....
September 2, 2023 Case Laws Customs

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of......
September 2, 2023 Case Laws Customs

Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no......
September 2, 2023 Case Laws Customs

Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of....
September 2, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - country of origin - Without checking the authenticity of the certificate.....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - whether the CIRP proceedings were fraudulently and maliciously initiated SBI declared the credit amount as NPA - The submission of....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Admission of application u/s 7 of IBC in an Ex-parte order - non-appearance of corporate debtor - the observations made by the Adjudicating Authority in the......
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation Proceedings’ against the ‘Corporate Debtor - pendency of ‘Arbitral Proceedings’ - t the ‘Liquidator’ had correctly rejected the......
September 2, 2023 Case Laws Service Tax

Exemption of service tax - Government Authority - The works carried out by the Appellant would qualify under 'Planning for economic and social development' as defended......
September 2, 2023 Case Laws Service Tax

Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the......
September 2, 2023 Case Laws Service Tax

Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the......
September 2, 2023 Case Laws Income Tax

Prosecution proceedings for TDS default - allegation that petitioner’s firm had deducted TDS for the financial year 2015-16, Assessment year 2016-17 but failed to......
September 2, 2023 Case Laws Service Tax

Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be......
September 2, 2023 Case Laws Central Excise

Levy of Penalty - suppression of facts or not - Availment of Irregular Credit - Demand based on Audit observations - the appellant immediately reversed the credit as and....
September 2, 2023 Case Laws Central Excise

Extended period of limitation - They were under the bonafide belief that the processes undertaken by them did not amount to manufacture and accordingly cleared the goods....
September 2, 2023 Case Laws VAT and Sales Tax

Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the......
September 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - in view of the evidence adduced on behalf of the complainant to prove the complaint case, the burden of proof which was shifted upon the accused to....
September 1, 2023 Case Laws GST

Refund of unutilised balance of Input Tax Credit (ITC) - Scope of amendment to rules - The 2022 Amendment Rules inserts a new stipulation for comparison between two......
September 1, 2023 Case Laws GST

Violation of principles of natural justice - availment of fraudulent credit - The respondents have completed the entire proceedings within two months and there is......
September 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression....
September 1, 2023 Case Laws GST

Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The....
September 1, 2023 Case Laws Income Tax

Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of......

1 ....7 8 9 101112

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register