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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1051 to 1100 of 6412 Records

1 ....18 19 20 212223 24 25 26........ 129

October 31, 2023 Case Laws Central Excise

Recovery of CENVAT Credit alongwith interest and penalty - second stage dealers were issuing invoices without actually supplying goods - Examining the records of each of....
October 31, 2023 Case Laws Central Excise

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by......
October 31, 2023 Case Laws Central Excise

Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is......
October 31, 2023 Case Laws Central Excise

CENVAT Credit - Supplementary invoices - stock transfer - alleged duty paid on account of suppression, etc. - the combined reading of Rule 9 (1)(b) and Section 2(h), it.....
October 31, 2023 Case Laws Indian Laws

Professional Misconduct - Chartered Accountant (CA) - Delay of 19 years for completion of Proceeding on the part of ICAI - Respondent is presently 77 years of age and......
October 30, 2023 Notifications DGFT

Minimum Export Price on export of Onions imposed - Otherwise export is 'Free' - Further export duty on onions reduced to NIL
October 30, 2023 Case Laws GST

Cancellation of GST registration of petitioner - allegation of fraud, wilful misstatement or suppression of facts - In spite of the petitioner’s submission that the......
October 30, 2023 Case Laws GST

Determination of differential amount of GST - validity of summons and enquiry proceedings - petitioner-company has expressed its intention to contest the proceedings......
October 30, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Transfer pricing adjustment - Debatable issue - Base Erosion Theory - Reading a particular paragraph of the observations of the AO’s order......
October 30, 2023 Case Laws Income Tax

Addition u/s 40A(3) - purchases made otherwise than by account payee cheque - Genuineness of expenses - Even if the petitioner’s/assessee’s case fell within the ambit of....
October 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Assessing Officer has no power to review; he has the power to re-assess. But re-assessment has to be based on......
October 30, 2023 Case Laws Income Tax

Nature of receipt - non- compete fee - capital or revenue receipt - Clearly, for the period in which the non-compete agreement was to operate, which in this case was 10.....
October 30, 2023 Case Laws Income Tax

Penalty u/s 270A - under-reporting of income - taxability of interest - Immunity from imposition of penalty u/s 270AA - due to ongoing litigation about the taxability of....
October 30, 2023 Case Laws Income Tax

Addition u/s 68 - taxation u/s 115BBE - the assessee vehemently argued that the assessee has already repaid the entire loan amount of 14 lenders, the details of whom......
October 30, 2023 Case Laws Income Tax

Reassessment of assessment u/s 147 - Reason to believe - unexplained credit - In the reasons recorded, it is nowhere mentioned as to who had given bogus......
October 30, 2023 Case Laws Income Tax

Deduction u/s 80(IB)(10) in respect of POR project - CIT(A) has observed that in view of the provisions of Section 80(IB)(10) of the Act, when the approval of the......
October 30, 2023 Case Laws Income Tax

Estimation of Net Profit before remuneration to Partners - The discretion exercised about how much remuneration shall be paid to the partners is upon the discretion of......
October 30, 2023 Case Laws Income Tax

Revision u/s 263 - Computation of income from construction and service contracts u/s 43CB - When the assessee is consistently following the Project Completion Method......
October 30, 2023 Case Laws Income Tax

Accrual of Capital gain - sale of land or not? - real owner - transfer u/s 2(47) concluded of capital asset or not? - Assessee pleaded before the AO that it was a “Watan....
October 30, 2023 Case Laws Income Tax

Income taxable in India - receipts on account of support and maintenance services to its customers in India - Fees for Technical Services (‘FTS’) - the income from IT......
October 30, 2023 Case Laws Customs

Classification of imported goods - Quicklime - As per the test report of samples, the description of the goods as ‘white lumps of irregular shapes & sizes along with......
October 30, 2023 Case Laws SEBI

Insider trading in the scrip of the Company - Appellant was in possession of this price sensitive information and had traded in the scrip during the period in question......
October 30, 2023 Case Laws Service Tax

Demand of service tax on guarantee commission under reverse charge mechanism - the appellant is liable to discharge service tax on the Guarantee commission paid to......
October 30, 2023 Case Laws Central Excise

Classification of goods - Corrugated Boxes and Laminated Paper - Benefit of exemption from duty - These goods are correctly classifiable under heading 48239019 the......
October 30, 2023 Case Laws Indian Laws

Dishonour of Cheque - validity of convicting and sentencing the revision petitioner - The law has crystallized that once the complainant establishes the concoction of......
October 28, 2023 Case Laws GST

Validity of Show Cause Notice - SCN issued straight away, without issuing a prior intimation under Rule 142 (1A) - It is a trite law that whenever any ambiguity arises......
October 28, 2023 Case Laws GST

Cancellation of Registration Certificate - SCN devoid of required particulars - the allegation that, the ‘person’ issued invoice or bill without supplying goods or......
October 28, 2023 Case Laws Income Tax

Penalty u/s 271AA - failure to make disclosures, as required u/s 92E - as to whether SPMCECL was a related party is an issue qua which there can possibly be more than......
October 28, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - difference between the amount invested by the petitioner/assessee in Company and the amount shown under the heading 'loans and......
October 28, 2023 Case Laws Income Tax

Rectification of mistake - application rejected alleging that assessee is making fresh claim of benefit u/s 12AA - The assessee’s claim of exemption u/s 11 coupled with.....
October 28, 2023 Case Laws Income Tax

Validity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the.....
October 28, 2023 Case Laws Income Tax

Validity of Assessment u/s 144C r.w.s 147 - eligible assessee - Non-Resident - Absence of an order u/s 92CA(3) - addition on account of unexplained cash deposits - Even.....
October 28, 2023 Case Laws Income Tax

Revision u/s 263 - The findings of CIT suffer from apparent error and incompleteness. CIT has summarily set aside the re-assessment order and shifted the responsibility.....
October 28, 2023 Case Laws Income Tax

Disallowing the provisions made for raw materials, stores and spares treating the same as contingent liability - the assessee could not file any evidence or could not......
October 28, 2023 Case Laws Income Tax

Revision u/s 263 - allowing deduction u/s 54F in the absence of Long Term Capital Gain - When the assessee has not held the flats for a minimum period of 3 years, the......
October 28, 2023 Case Laws Income Tax

Exemption u/s 11 - Assessment of trust - The activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore,....
October 28, 2023 Case Laws Income Tax

Surplus on maturity of the policy /prematurely surrendered insurance policy - Income from other sources of capital gain - the addition made by the Assessing Officer in......
October 28, 2023 Case Laws Income Tax

Undisclosed debit entries in the impounded books - investment in advances for properties - No such evidence furnished before the CIT(A). It is for the first time, the......
October 28, 2023 Case Laws Income Tax

Computation of the interest on refund u/s 244A - the judicial proprietary demands that order of the Tribunal of earlier years must be followed and therefore we direct......
October 28, 2023 Case Laws Customs

Levy and collection of Social Welfare Surcharge (SWS) computed @10% on the notional BCD in cash - The assessments in each of the impugned BOE’s covered by the impugned......
October 28, 2023 Case Laws Service Tax

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the....
October 28, 2023 Case Laws Central Excise

Grant of Sanction for prosecution - In the present case, except the office communication dated 01.08.2014, there is no separate sanction order which is accorded by the......
October 27, 2023 Case Laws GST

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the......
October 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The entire exercise of re-opening would depend upon the reasons recorded by the AO and therefore the reasons recorded to re-open the......
October 27, 2023 Case Laws Income Tax

Reopening of assessment - principles of natural justice denied - tax evasion petition [“TEP”] filed by one Mr S.K.S as working with the revenue in a senior position - as....
October 27, 2023 Case Laws Income Tax

Addition u/s 56 (2)(viib) - Valuation of shares - Faire Market Value (FMV) - the assessee has himself filed a valuation certificate before AO and accepted fair market......
October 27, 2023 Case Laws Income Tax

Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando.....
October 27, 2023 Case Laws Income Tax

Exemption u/s. 54EA - transfer of shares held as stock-in-trade - transfer of unlisted shares of DSPML is to be taxed under the head “capital gains” irrespective......
October 27, 2023 Case Laws Income Tax

Royalty - Taxability of Management Service Fees (MSF) - For rendering of these services, there is no element of imparting any "know how or there is transfer of any......
October 27, 2023 Case Laws Customs

Payment of penalty as a condition to re-export can be imposed or not - the respondent authorities ought to have permitted the petitioner to re-export the goods without......

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

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