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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 101 to 150 of 6412 Records

1 234 5 6 7........ 129

December 25, 2023 Case Laws Income Tax

Treating intimation u/s “143(1) as "non-est" - The onus is on the Revenue to show that the claim of TDS is fraudulent. A perusal of the computation sheet shows that......
December 25, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) levied - In the assessee’s case, the AO has not given any finding in assessment order that the assessee had concealed any income or furnished......
December 25, 2023 Case Laws Customs

Classification of goods - Bulk Reishi Gano Powder 100% Ganoderma - There are thus no hesitation in concluding the issue of classification of the products in question......
December 25, 2023 Case Laws Customs

Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all......
December 25, 2023 Case Laws Customs

Confiscation of imported goods - import of aircrafts/helicopters - whether non-scheduled (passenger) services permit - it cannot be urged by the department that......
December 25, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Since Adjudicating Authority has not relied upon the “confirmation and undertaking” and has come to a conclusion that there is a debt and default......
December 25, 2023 Case Laws Insolvency and Bankruptcy

Validity of approved Resolution Plan - Order of liquidation issued - the contention of the Learned Counsel for the Appellant that if the Appellant is allowed to manage......
December 25, 2023 Case Laws Service Tax

Refund of service tax - Principles of unjust enrichment - The Commissioner’s reasoning in the impugned order is based on the presumption as to how the appellant would......
December 25, 2023 Case Laws Service Tax

GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not.....
December 25, 2023 Case Laws Indian Laws

Dishonour of Cheque - compounding of offence - Requirement of consent of non-applicant - CIRP proceedings have been initiated against the Accused company and its......
December 23, 2023 Case Laws GST

Provisional attachment of the Bank account u/s 83 of the CGST Act, 2017 - in view of the legal provisions and taking into consideration materials found against the......
December 23, 2023 Case Laws GST

Belated claim of Input Tax Credit (ITC) - purchase of Petroleum product - GSTN had not provided the facility of GSTR-2 till now. - The respondents shall permit the......
December 23, 2023 Case Laws GST

Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident......
December 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation - In fact, the impugned order dated July 28, 2022 of the Authorities had set out the entirety of the response of......
December 23, 2023 Case Laws Income Tax

Payment of interest u/s 244A to the deductor on the refund of tax made u/s 240 - Since we have awarded simple interest at 6%, we are not granting any cost in this case......
December 23, 2023 Case Laws Income Tax

Delay in filing the revised return of income u/s 139(5) - delay of 37 days in filing the revised returns - No doubt, the petitioner is a Pilot, who has to travel......
December 23, 2023 Case Laws Income Tax

LTCG - eligibility or claim of exemption of u/s. 54F - As per AO new asset cannot be considered as acquired within 02 years of transfer of original asset - Since the......
December 23, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance u/s. 36(1)(iii) - In fact, the assessee at the time of assessment proceedings has given a detailed calculation related to interest......
December 23, 2023 Case Laws Income Tax

TP Adjustment - US Transactions non US Transactions - scope of MAP agreement - It would be better to refer to the settlement arrived between the competent authority of......
December 23, 2023 Case Laws Income Tax

Addition on account of business expenses - As in the present assessment year there is no interest income at all either under the heads, ‘Income from other sources’ or......
December 23, 2023 Case Laws Customs

Direction for issuance of a detention waiver certificate - In the instant case, the demurrage could have been avoided if after removing the goods for testing, same were.....
December 23, 2023 Case Laws Customs

Provisional release of perishable goods - apples - Once the notification is stayed by the High Court, such order would be operational and binding on the department all......
December 23, 2023 Case Laws Companies Law

Power of the SFIO to Investigate Offences under the IPC - investigate offences under the Companies Act - If during course of investigation under the present Act, the......
December 23, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Renewal of Bank Guarantee for customs duty exemption - When there is no guarantee with respect to the MPP status of the Non-Operational Units and since there are.....
December 23, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of Section 7 application - The date of default which is mentioned in the tabular form cannot be ignored it is clear that there was default of more than......
December 23, 2023 Case Laws Service Tax

Levy of service tax - business auxiliary service or not - The Indian Bank has only collected such charges from the appellant as a reimbursement which was born by the......
December 23, 2023 Case Laws Service Tax

Classification of services - technical inspection and certification service - activity of X-Ray of pipeline - the service in the present case is qualified as works......
December 22, 2023 Case Laws GST

Validity of SCN issued u/s 73 of the CGST Act, 2017 - since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act......
December 22, 2023 Case Laws GST

Seizure of goods - Absence of proper documents for movement of goods - levy of IGST or CGST+SGST - Levy of penalty - gold ornaments - The aforesaid two grounds viz. non.....
December 22, 2023 Case Laws GST

Denial of right of second appeal - denial on account of the failure of the appropriate Government to constitute the tribunal - The petitioner shall deposit 20% of the......
December 22, 2023 Case Laws GST

Cancellation of G.S.T. registration of the petitioner - contention of the learned senior counsel is that immediately on receipt of the said show cause notice, the......
December 22, 2023 Case Laws Income Tax

Reopening of assessment - allegation of undisclosed source of purchase of property - If the Assessing Officer has to say that there are two properties purchased, either.....
December 22, 2023 Case Laws Income Tax

Revision u/s 264 - Seeking revision since the payment of interest in excess of 12% to a partner disallowed in the hands of partnership firm - Under the Income Tax Act,......
December 22, 2023 Case Laws Income Tax

Disallowance of deduction u/s 80-GGA - even though the Revenue has claimed that Navjeevan Charitable Trust has been involved in a bogus transaction of accommodation......
December 22, 2023 Case Laws Income Tax

Levy of penalty u/s 271AAB - assessee has inflated his agricultural income, which would have been otherwise offered under any other head of income - any disclosures made....
December 22, 2023 Case Laws Income Tax

Income surrendered during survey - Levy of higher rate of tax u/s 115BBE - the income surrendered during the course of survey cannot be brought to tax under the deeming.....
December 22, 2023 Case Laws Income Tax

Deduction u/s 80IA (4) - Contractor v/s Developer - As assessee has undertaken the projects of infrastructure facility as envisaged under the provisions of section 80......
December 22, 2023 Case Laws Income Tax

Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of......
December 22, 2023 Case Laws Income Tax

Scope of applicability of MAT u/s 115JB - Considering amendments and the provisions existing prior to 01.04.2013, we notice that prior to 01.04.2013 the type of......
December 22, 2023 Case Laws Customs

Disposal of seized goods - In the present case the gold jewellery belonging to the petitioners has been dealt, disposed of and sold in patent disregard to the basic......
December 22, 2023 Case Laws Customs

Contempt of court - Continuous, repeated, deliberate and wilful disobedience by the respondents (DRI officials) - Evidently, the SCN arising out of the main file is......
December 22, 2023 Case Laws Customs

Valuation of iron ore fines - ‘Fe’ content - It is thus evident that the CRCL test report is not only cryptic, but it is also not clear whether the same was in......
December 22, 2023 Case Laws Customs

Revocation of licensed courier - software was so designed under the instructions of respondent. GSTIN field showing Aadhaar number was directed by the respondent himself....
December 22, 2023 Case Laws Insolvency and Bankruptcy

Power of NCLT where CIRP stayed - Validity of Direction to the Resolution Professional to immediately handover the management of the Corporate Debtor to the......
December 22, 2023 Case Laws Insolvency and Bankruptcy

Re-determination of the CIRP - The direction to CoC to redetermine the CIRP cost after approval of the Resolution Plan by the CoC is unsustainable - The audited Report......
December 22, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - Scope of the remand back proceedings - The Adjudicating Authority on 06.09.2022 while disposing off application u/s 30(6) allowed the......
December 22, 2023 Case Laws Money Laundering

Money Laundering - illegal transfer of funds out of India as import payments using forged Bill of Entries, Invoices, etc. - the Division Bench of this Court has now......
December 22, 2023 Case Laws Service Tax

Levy of service tax - rental income - liability of Waqf Board - The petitioner is statutory body. As per the Wakf Act, 1955 the petitioner has to maintain the finances......
December 22, 2023 Case Laws Service Tax

Levy of service tax - amount retained by the appellant from fees of the Doctor on account of infrastructure support to the doctor - the issue is settled in favour of the....
December 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability - If the petitioner was not responsible for affairs of the accused no. 1 despite being promoted as Additional Director of the......

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