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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1101 to 1150 of 6412 Records

1 ....19 20 21 222324 25 26 27........ 129

October 27, 2023 Case Laws Customs

Levy of penalty u/s 112 & 114 of the Customs Act, 1962 - allegation of abating the importer - In present import, there is no evidence to allege that appellants were......
October 27, 2023 Case Laws Customs

Revocation of Customs Broker License - when the CBEC circular and FSSAI guidelines specifically provide that the Customs authorities should check on the issue of NOC......
October 27, 2023 Case Laws Customs

Refund claim - Benefit of exemption - the product under dispute fell both under for Sl No.20 and Sl No.20A during the period under question. - This is rather a case of......
October 27, 2023 Case Laws SEBI

It cannot be countenanced that some shareholders can take shelter under Regulation 29 to plead confidentiality of settlement information, against a group of other......
October 27, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - the proceedings under IBC are not proceedings for recovery of contractual dues - The present was a case filed by the......
October 27, 2023 Case Laws Service Tax

Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational......
October 27, 2023 Case Laws Service Tax

Valuation - inclusion of passenger service fee and airport taxes collected from passengers in the assessable value for computation of service tax - as per the exemption.....
October 27, 2023 Case Laws Service Tax

Demand of Service Tax - notional interest towards security deposit taken by the appellant against the rental property - service tax could not have been levied on the......
October 27, 2023 Case Laws Service Tax

Demand of Differential Service Tax alongwith interest and penalty - It is not clear as to how the appellant has himself not accounted for the challans during the period.....
October 27, 2023 Case Laws Service Tax

Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the......
October 26, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - Misuse of PAN number of the Chartered Accountant (CA) for fraudulent transaction and evasion of GST - The investigation from the GST....
October 26, 2023 Case Laws GST

Claim of interest on Refund of accumulated Input Tax Credit due to inverted tax - amount of refund already sanctioned - The respondent is directed to disburse interest,.....
October 26, 2023 Case Laws Income Tax

Additions towards Undisclosed profit made on the basis of the seized documents - ITAT deleted the additions - Now, look at the reasons given by the tribunal. It cast a......
October 26, 2023 Case Laws Income Tax

Levy of fee u/s 234E - TDS statement was filed u/s 200A belatedly - The respondent had had imposed the late fee only u/s 234E of the Act for the assessment years......
October 26, 2023 Case Laws Income Tax

Validity of Reopening of assessment - order passed u/s 148A(d) - Period of limitation - The Taxation and Other Laws Act, 2020 was rightly viewed to be a secondary......
October 26, 2023 Case Laws Income Tax

Royalty - Payment received by the taxpayer from British Airways in relation to alleged use of 'Altea system' cannot be characterized as 'royalty' either under the Act or....
October 26, 2023 Case Laws Income Tax

TP Adjustment on notional interest on advances - The assessee being unable to demonstrate that the advances were not in the nature of loan/advance but were quasi capital....
October 26, 2023 Case Laws Income Tax

LTCG invoking the provisions of Section 50C - property transferred through Sale Deed claim as gift - The transaction has been held to be gift in the hands of the......
October 26, 2023 Case Laws Income Tax

TPA - sale of fuel stock and purchase of fuel stock - MAM selection - It is not the case that TIPS database is not reliable. No evidence was produced before us that......
October 26, 2023 Case Laws Income Tax

Revision u/s 263 - addition u/s 40A(3) - when the entire materials were placed before the Ld. AO during the course of assessment proceeding and only upon verification of....
October 26, 2023 Case Laws Income Tax

Weighted deduction u/s. 35(2AB) - Any application for patent foreign country has to be filed in India as per section 7 of The Patent Act, 1970, according to patent......
October 26, 2023 Case Laws Customs

Rejection of declared value - Confiscation - Since it is apparent that the Department has not followed the statutory procedure nor there was any mis-declaration of......
October 26, 2023 Case Laws Customs

Levy of Anti-dumping duty - imported goods (live consignment) cleared by the appellant are mill edged or slit edged - live consignment of 31 coils is mill edged and......
October 26, 2023 Case Laws Customs

Valuation of imported goods - old and used Digital Multi Function Printer - restricted goods or not - The enhancement of value on the basis of Chartered Engineer’s......
October 26, 2023 Case Laws Customs

Import of Brass Scrap Pallu - mis-declaration of Country of Origin - The justification or non-justification of procuring the goods i. e., Brass scrap "Pallu" from......
October 26, 2023 Case Laws Companies Law

Professional Misconduct - Chartered Accountant (CA) - Lapses in evaluation of writing-back of liabilities - Failure in evaluation and attendance at physical verification....
October 26, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Seeking approval of resolution plan - Considering the facts of the present case, the highest Resolution Plan having now received the majority of votes, the......
October 26, 2023 Case Laws Central Excise

Invocation of extended period of limitation - chewing tobacco - the tribunal by cryptic order has negatived the contentions of the Revenue and held that the invocation......
October 26, 2023 Case Laws Central Excise

CENVAT Credit - machineries used in the co-generation/captive power plant - electricity - The issue of producing a User Test Certificate not having been demanded in the.....
October 26, 2023 Case Laws Central Excise

Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method......
October 26, 2023 Case Laws Indian Laws

Professional Misconduct on the part of Chartered Accountant (CA) - allegation of assisting various companies in availing credit facilities of huge amounts from various......
October 26, 2023 Case Laws Indian Laws

Dishonour of Cheque - Non service of notice on the accused - Even otherwise, for the sake of argument, if this notice was not received by him, no efforts have been made.....
October 25, 2023 Case Laws GST

Inquiry proceedings - Physical presence for all the times by issuing summons - The provisions of Section 70 of the Act cannot be continued to be used for the purpose of.....
October 25, 2023 Case Laws GST

Cancellation of GST registration of petitioner - no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to....
October 25, 2023 Case Laws GST

Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was......
October 25, 2023 Case Laws Income Tax

Reopening of assessment - Validity of order u/s 147 r.w.s 144 - Faceless assessment u/s 144B - No doubt there is a failure on the part of the petitioner to have complied....
October 25, 2023 Case Laws Income Tax

Addition u/s 68 - accommodation entry - additions made on the basis of retracted statements - amount received during the earlier years - assessee has furnished all the......
October 25, 2023 Case Laws Income Tax

Disallowance u/s 37(1) - sponsorship expenses - business promotional activities - it was not open for Ld. AO to question the commercial wisdom of the assessee as to how.....
October 25, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - excessive share premium - determination of the FMV of the shares [unquoted equity] - As per the mandate of law, the option to determine the......
October 25, 2023 Case Laws Income Tax

TP Adjustment - MAM selection - once TNMM has been accepted under the similar FAR, there is no reason to deviate by adopting CUP Method and other methods admittedly are.....
October 25, 2023 Case Laws Income Tax

Unexplained Jewellery - stree dhan - quantity of jewellery as per the status and life of the assessee - The assessee stated that the income for all the years had fallen.....
October 25, 2023 Case Laws Income Tax

Nature of expenses - Allowable expenses u/s 37(1) - Interest and late fee on TDS, Late payment & penalty charges, Interest on margin trading facility - There was no......
October 25, 2023 Case Laws Income Tax

Addition on outstanding sundry creditors - reason to believe that there was cessation of liability which was income escaped to tax - It is evident from OTS offer that......
October 25, 2023 Case Laws Income Tax

Penalty u/s 271A and u/s 271B - not maintaining books of account and for not getting the booking of account audited as provided u/s 44AB - Penalties levied u/s 271A for.....
October 25, 2023 Case Laws Central Excise

CENVAT Credit - input service or not - waste treatment services received - the effluent treatment activity is indeed in or in relation to the manufacture of final......
October 25, 2023 Case Laws Central Excise

CENVAT Credit - inputs - accessories of the final products cleared along with the final products - The appellants are eligible to avail CENVAT credit on flaps and tubes.....
October 25, 2023 Case Laws VAT and Sales Tax

Best Judgement assessment - non-service of SCN - per Section 36(5), what can be assessed by the Prescribed Authority other than confirming the self-assessment is only......
October 25, 2023 Case Laws Income Tax

TP Adjustment - deemed to be associated enterprises - the contention of the assessee that the status of the enterprise should be examined before entering into the......
October 23, 2023 Case Laws GST

Disallowance of Input Tax Credit (ITC) - supplier/dealer had not remitted the tax collected on the supply - Matter restored back to the Assessing Office to give one......
October 23, 2023 Case Laws GST

Denial of TDS claimed as Transitional Credit under Section 140 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - Matter restored back for fresh consideration - HC

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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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...

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H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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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