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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1151 to 1200 of 6412 Records

1 ....20 21 22 232425 26 27 28........ 129

October 23, 2023 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - AO observed that, interest-bearing funds had been diverted/utilized by the assessee for making gifts to his nephews - it can......
October 23, 2023 Case Laws Income Tax

Unexplained cash credit u/s. 68 - Source of cash deposited during demonetization period - A.O. is not able to find any defect in the books of accounts, except general......
October 23, 2023 Case Laws Income Tax

Additions towards loss on transactions of Future/option through National Stock Exchange - While filing the return, we note that the assessee has not claimed this loss......
October 23, 2023 Case Laws Income Tax

Disallowance u/s 40(a) - tds u/s 195 - fee for technical services - No information in the nature of technical, management or consultancy services had been provided by......
October 23, 2023 Case Laws Income Tax

Beneficial provisions of the India-Mauritius DTAA in respect of STCG - carry forward the LTCL as per section 74 of the Act - Gains / losses arising from different......
October 23, 2023 Case Laws Income Tax

Amounts received under the Focus Market Scheme - capital OR revenue receipt - The subsidy received from Government of India under the Focus Market Scheme is Revenue in......
October 23, 2023 Case Laws Income Tax

Revision u/s 263 - Cash deposits in the form of old currency notes in bank account on a single day during demonetization period - Since the AO has not examined the......
October 23, 2023 Case Laws Customs

Claim of duty drawback - Denial of permission for conversion/ amendment of 13 free shipping bills filed by the filed by the appellant without claiming AIR drawback - The....
October 23, 2023 Case Laws Customs

Classification of imported goods - badge reader - data collection device versus data processing machine - the device captures the data from the employee’s card or the......
October 23, 2023 Case Laws Customs

Smuggling - foreign origin Gold - The gold seized were of 99.5 purity. There was no foreign marking available on the gold. In fact, they were in the shape of ornaments......
October 23, 2023 Case Laws Customs

Classification of imported goods - Joss Powder - There are no reason for the Department to suddenly change the classification from CET 44013000 to CET 12119029 when......
October 23, 2023 Case Laws Customs

Classification of exported goods - It is well known that classification depends on various factors including description, and not description per se. Assuming that the......
October 23, 2023 Case Laws Companies Law

Failure to get its cost accounting records to be audited by a Cost Auditor - Since complaint was filed on 30.05.2017, complaint is well within time. The date of filing......
October 23, 2023 Case Laws Insolvency and Bankruptcy

Challenge to resolution plan as approved by the CoC - Merely because there is a reduction in the claim of any creditor does not make the resolution plan fall foul of law....
October 23, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Rejection of Section 7 application - status of the decree-holder - Real Estate Allottee or not - NCLT held that, being a single allotment, does not.....
October 23, 2023 Case Laws Service Tax

Export of services or not - It is evident that the services rendered by the respondents are used by the overseas company who are benefitted by the same. It cannot be......
October 23, 2023 Case Laws Service Tax

Nature of Activity - Payment of 'Address Commission' against 'Chartering of Ships' - Business Auxiliary Service (BAS) or not - When there is no evidence to substantiate.....
October 23, 2023 Case Laws Service Tax

Nature of services - Professional services or existence of employee / employer relationship - The letters of appointment and the termination letter produced before us......
October 23, 2023 Case Laws Indian Laws

Professional misconduct - Chartered Accountant (CA) - Disciplinary proceedings kept pending for 27 years - The complaint against respondent was lodged in 1996 primarily.....
October 21, 2023 Case Laws GST

Demand of tax alongwith penalty - part B of the e-way bill accompanying with the goods, was not filled - The petitioner has not submitted any explanation up to the stage....
October 21, 2023 Case Laws GST

Classification of goods - Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles - the product Aluminium Foil Container is classifiable under 7615......
October 21, 2023 Case Laws Income Tax

Addition u/s 69A - Unexplained Cash - household expenses - It is pertinent to mention that in the cash flow the assessee has also shown household expenses for her......
October 21, 2023 Case Laws Income Tax

Penalty u/s 270A - “under reporting” of the income - The assessee has not under reported any income. The addition has arisen on account of change in head of income. We......
October 21, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - existence or otherwise of a Permanent Establishment (PE) in India - In fact, even at the stage of Tribunal, no contrary......
October 21, 2023 Case Laws Customs

allocation of quota for export of broken rice on humanitarian food security grounds - In the present case, the export of rice from this country does not entail......
October 21, 2023 Case Laws Customs

Classification of export goods - Upgraded Beneficiated IImenite - The product “Upgraded Beneficiated Ilmenite” will fall under 28230090 under the Customs of Tariff Act......
October 21, 2023 Case Laws Customs

Classification of imported goods - Rate of IGST (CVD) - Nutritional Supplements, which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino......
October 21, 2023 Case Laws Income Tax

Most Favoured Nation (MFN) - rate of taxation at source on dividends, interest, royalties or fees for technical services (hereafter ‘FTS’) - bilateral treaties in......
October 21, 2023 Case Laws Income Tax

Claim of the TDS and IGST payments rejected - additions u/s 143(1)(a) for the reason that the same has been shown in column no. 26B(b) for Form 3CD of the audit report -....
October 21, 2023 Case Laws Customs

Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT
October 21, 2023 Case Laws Companies Law

Scope of an asset and security freeze order - assignment or not - The reference to pledge, in some places in the documents, did not undermine the fact that the rents......
October 21, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Home Buyers - Financial Creditors or not - scope of Financial Debt - The appellants are declared as financial creditors within the meaning of Section 5(8)(f)......
October 21, 2023 Case Laws Central Excise

CENVAT Credit on rejected inputs - suo moto credit - the processes carried by the appellant in their premises result into manufacture and accordingly, CENVAT Credit......
October 21, 2023 Case Laws Central Excise

CENVAT Credit - Denial of credit on the ground that supplier has paid Duty on exempt product - it is settled that even if Excise duty is not payable on the product for......
October 21, 2023 Case Laws VAT and Sales Tax

Determination of period for Grant of incentives of exemption from Tax - Had the State intended to confine the benefit granted to New Information Technology Industrial......
October 21, 2023 Case Laws Indian Laws

Validity of Arbitral Award - In the remand back case, the Arbitrator was warned not to be influenced by the factors that weighed in his mind while making the First Award....
October 21, 2023 Case Laws Indian Laws

Dishonour of Cheque - whether the amount due and payable on the part of petitioners towards the complainants, even as per the case of complainants, was less than the......
October 20, 2023 Case Laws GST

Wrong availment of input tax credit - In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking......
October 20, 2023 Case Laws GST

Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the......
October 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - non-conduct of any business from the declared place - The petitioner did not file any document for the change of his......
October 20, 2023 Case Laws GST

Violation of principles of natural justice - requirement of pre show-cause notice consultation - From the material placed before this Court, the proper officer had......
October 20, 2023 Case Laws GST

Cancellation of the petitioner's GSTN Registration - The object of any Government is to promote the trade and not to curtail the same. The method which is adopted by the....
October 20, 2023 Case Laws GST

Blocking of the Electronic Credit Ledger (ECL) by the State Tax Officer (respondent no. 3) - Whereas the power was deleted to the Assistant Commissioner - proper officer....
October 20, 2023 Case Laws GST

Refund of excess availed/utilised Input Tax Credit - violation of Rule 36(4) of the CGST Rules, 2017 - Documentary proof of availing ITC - Belated filing of return - For....
October 20, 2023 Case Laws Income Tax

Doctrine of mutuality - satisfaction of three tests - Fees for technical services - assessee is an association (Verein), established in Switzerland, with its members......
October 20, 2023 Case Laws Income Tax

Artificial capital gains loss - colourable device to evade tax - Allegation of transfer of agricultural land to LLP to generation artificial loss to set off with capital....
October 20, 2023 Case Laws Income Tax

TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15,......
October 20, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(iiiab) - Applicability of Rule 2BBB - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the......
October 20, 2023 Case Laws Income Tax

Deduction u/s. 80IC - Allowability of interest from FDR’s - AO himself noted that the interest received by the assessee from four entities was due to FDR’s kept with......
October 20, 2023 Case Laws Customs

Classification of imported goods - Cotton Polyester Fabrics - Fabrics having the characteristics of Denim fabric cannot be equated with the Denim fabric itself, if it......

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

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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.

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