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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1001 to 1050 of 6412 Records

1 ....17 18 19 202122 23 24 25........ 129

November 2, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Specific charge - There was obviously no clarity in the mind of the AO as to which limb of Section 271(1)(c) got attracted in the instant case......
November 2, 2023 Case Laws Income Tax

Addition u/s 68 - assessee’s alleged failure to explain as to why the subject shares which had a face value of Rs. 10/- were issued at a premium of Rs. 90/- per share -.....
November 2, 2023 Case Laws Income Tax

Validity of assessment - shorter time period to respond - It is clear that the Impugned Order has been passed to ensure that the assessment does not get barred by......
November 2, 2023 Case Laws Income Tax

Set-off of the losses against the deemed income u/s 69C - Determination of correct head of income - there is no iota of doubt that the deemed income assessed u/s 69C of.....
November 2, 2023 Case Laws Income Tax

Nature of receipt - income received towards severance of employment - one time compensation received - severance compensation received by the assessee on voluntary basis....
November 2, 2023 Case Laws Income Tax

Assessee in Default u/s 201(1)/201(1A) - non deduction of TDS on payment of external development charges (EDC) to Haryana Urban Development Authority (HUDA) - appellant.....
November 2, 2023 Case Laws Income Tax

Mark to market loss - Contingent loss or not - Unrealized foreign exchange forward contract losses - 'mark to market' loss on such future and forward contracts are not a....
November 2, 2023 Case Laws Customs

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been......
November 2, 2023 Case Laws Customs

Benefit of exemption from customs duty - import of Wireless Access Points WAP / MIMO Product (products having MIMO Technology) - WAP imported by the appellant works on......
November 2, 2023 Case Laws Customs

Classification of goods proposed to be imported - Routers - Collectively, the nodes function as a single network. The device gets connected to the node that is closest......
November 2, 2023 Case Laws SEBI

Front running trading activity by certain entities - fraud’ for the purposes of the PFUTP Regulations - Offence under SEBI - WTM order and the AO order have correctly......
November 2, 2023 Case Laws SEBI

Unfair Trade Practices relating to Securities Market - scheme of using the GDR proceeds to fund a subscriber to the GDR issue was a fraudulent scheme - The corporate......
November 2, 2023 Case Laws Money Laundering

Seeking grant of bail - Money Laundering - proceeds of crime - Ultimately, the consideration has to be made on a case to case basis, on the facts. The primary object is.....
November 2, 2023 Case Laws Money Laundering

Money Laundering - presumption that proceeds of crime - There is a presumption in inter-connected transaction also Section 24 castes a burden on a person charges with......
November 2, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - manufacture and clearance of Hemophilus Vaccine which is duty free - The Department having not negated the claims of the appellant that it......
November 2, 2023 Case Laws Central Excise

Demand of duty by denying the benefit of exemption - Capital goods for specific use - Merely based on presumption that few of the hydraulic excavators procured from......
November 2, 2023 Case Laws VAT and Sales Tax

Recovery of dues - Waterfall mechanism - prevalence of Section 48 of the Gujarat Value Added Tax 2003 over Section 53 of the Insolvency and Bankruptcy Code 2016 - As......
November 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - Veracity of the said ‘Authority Letter’ - whence the present petition has been filed on technical grounds wherein almost more than 2 years have......
November 1, 2023 Case Laws GST

Exemption from GST on Education services - demand of GST on affiliation fee and inspection fee - Exemption notification specifically enumerates the specific nature of......
November 1, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation - It is indisputable that the limitation period for assessment warrants strict interpretation; however, the facts presented to us....
November 1, 2023 Case Laws Income Tax

Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect....
November 1, 2023 Case Laws Income Tax

Reopening of assessment - reasons to believe - Interestingly, in the ‘reason to believe’, there is no reference to the original assessment order dated 14.01.2015. Had......
November 1, 2023 Case Laws Income Tax

Computation of capital gain - FMV determination - addition u/s 50C - tolerance band for variations between stated sale consideration vis-à-vis stamp duty valuation - The....
November 1, 2023 Case Laws Income Tax

TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double....
November 1, 2023 Case Laws Income Tax

Addition u/s 68 - assessee company, during the year under consideration, unsecured loan had been taken by the company from The Director of the company - Since the amount....
November 1, 2023 Case Laws Income Tax

TP Adjustment - Reduction of economic adjustment on foreign exchange fluctuation loss - in principle, the foreign exchange fluctuation loss adjustment has to be given......
November 1, 2023 Case Laws Income Tax

Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in......
November 1, 2023 Case Laws Customs

Maintainability of petition before HC - High Court has rejected the contention on alternate remedy because Respondent No.2 (Adjudicating authority) has not even examined....
November 1, 2023 Case Laws Customs

Re-import of goods - Denial of exemption - Since the goods exported are already held to not to be ‘Goods Supplied’ but for exhibition, the goods exported on LUT bond......
November 1, 2023 Case Laws Customs

Re-export - Rejection of request for provisional release of the seized goods - Mis-declaration of goods - The pleading of the appellant as to the acceptance by the......
November 1, 2023 Case Laws Customs

Classification of imported goods - Frequency Converter (variable speed drive) - Based on the Section Notes absolutely there is no confusion as to the classification of......
November 1, 2023 Case Laws Customs

Classification of goods proposed to be imported - Data Projector - Projectors in question are machines working in conjunction with an automatic data processing machine......
November 1, 2023 Case Laws Service Tax

Valuation - air travel agent service - addition of amount of fuel surcharge to the air fare for the purpose of determining the “basic fare” - The appellant had produced.....
November 1, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - proper procedure u/s 9D not followed - the 35 statements relied upon in the SCN are not relevant and hence also not admissible. - The......
November 1, 2023 Case Laws Central Excise

Penalty u/r 26 of the Central Excise Rules, 2002 - appellant was Director during relevant period - Since the demand of the duty has already been settled under SVLDRS......
November 1, 2023 Case Laws Central Excise

CENVAT Credit - removal of 'moulds' as such or deployment with the vendors / job workers - removal of ‘epoxy moulds’ to manufacturer of ‘parts of automobile’ seats as......
November 1, 2023 Case Laws VAT and Sales Tax

Benefit of Group Insurance purchased by the State for "Registered Dealer" under VAT - Application for cancellation of registration before the death of registered dealer.....
November 1, 2023 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt or not - Transaction in violation of Section 269-SS of Income Tax Act - The same can be permitted to be enforced by......
October 31, 2023 Case Laws GST

Condonation of delay in filing appeal - validity of assessment order - this Court cannot entertain the writ petition under Article 226 of the Constitution of India after....
October 31, 2023 Case Laws Income Tax

Condoning the delay in preferring the refund application - Delegation of power - The circular authorises the Principal Commissioner to consider even the merits of the......
October 31, 2023 Case Laws Income Tax

Accrual of income - Money received under Marketing Assistance Programme [“MAP”] - It is also surprising that the AO chose to treat only the difference between the......
October 31, 2023 Case Laws Income Tax

Penalty u/s 271E - period of limitation as prescribed u/s 275 (1)(c) - The appellant/revenue, as noticed above, cannot extend the period of limitation by deciding at its....
October 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Plainly, in the facts as noted above, no sanction was required to be obtained at the stage of initiation of reassessment proceedings.......
October 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of approval granted u/s 151 - without examining the facts on record, both the Additional CIT and CIT have granted approval......
October 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopning after 4 years - As per the mandate of law, even where a concluded assessment is sought to be reopened by the A.O within a......
October 31, 2023 Case Laws Income Tax

MAT computation - Book Profit - addition of interest on income tax refund to the Net Profit - As there is no dispute on the fact that assessee has offered interest on......
October 31, 2023 Case Laws Income Tax

AO has failed to follow the mandatory procedure laid down u/s 144C at the stage of passing draft assessment order, therefore, final assessment order passed is null and......
October 31, 2023 Case Laws Income Tax

Exemption u/s 10(38) - bogus LTCG on purchase and sale of shares - disallowance brokerage expense - penny stock transaction - ssessee has successfully proved the......
October 31, 2023 Case Laws Customs

Classification of goods intended to be imported - Compounded Rubber - Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1......
October 31, 2023 Case Laws Service Tax

Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same......

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register