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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1201 to 1250 of 6412 Records

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October 20, 2023 Case Laws Customs

Revocation of Customs Broker License - There has to be some evidence on record to show that either the Customs Broker was aware of such misdeclaration and suppressed the....
October 20, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - NCLT / NCLAT admitted the application - time limitation - A request for one time settlement (OTC) was made - The NCLT treated this letter to......
October 20, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time barred debt or not - Corporate Debtor had tacitly ‘Acknowledged’, its ‘Debt’ / ‘Liability’, in its ‘Balance Sheets’, for the Year ending......
October 20, 2023 Case Laws FEMA

Foreign contribution utilized for undesirable purposes - Suspension of certificate - seeking Release/permit the Petitioner to utilize 25% of the total foreign......
October 20, 2023 Case Laws Service Tax

Service Tax Audit - Post GST era - Power of Officers of the CGST Audit to conduct audit as per Section 174 (2) (e) & (f) of the Act of 2017 read with the Act of 1994 -......
October 20, 2023 Case Laws Service Tax

Permanent transfer of the lease hold rights - service of renting of immovable Property or not - It is observed that after the execution of Deeds of Assignment and......
October 20, 2023 Case Laws Service Tax

Sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - having regard to the fact that validity of payment of Service....
October 20, 2023 Case Laws Central Excise

Clandestine removal - data on pen drive and statements recorded during investigation - The department has miserably failed to substantiate the allegation of clandestine.....
October 20, 2023 Case Laws VAT and Sales Tax

Recovery of tax dues - priority of charges - Right of auction purchase of property - Auction by the Secured Creditors - the inaction or negligence or non-performance on.....
October 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - abuse of the process of the court - Legal process can be undertaken to advance or vindicate the grievance, but it should not be permitted to be......
October 20, 2023 Notifications GST

Refund of GST in case of inverted duty structure - Imitation zari thread or yarn made out of Metallised polyester film /plastic film - no refund of unutilised input tax.....
October 19, 2023 Case Laws GST

Penalty order u/s 129(3) - non-filling up of Part B of e-way bill - Stock transfer - Since the goods in question were stock transfer from one Unit to another within the.....
October 19, 2023 Case Laws GST

Transfer of TDS from Pre-GST era to Post-GST era - This Court feels that issuing the impugned show cause notice by denying the transfer of TDS from the pre-GST era to......
October 19, 2023 Case Laws GST

Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST......
October 19, 2023 Case Laws GST

Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -......
October 19, 2023 Case Laws GST

Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 -......
October 19, 2023 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s. 12AB rejected - It is absolutely incomprehensible and a matter of serious concern as to how two sets of audit......
October 19, 2023 Case Laws Income Tax

Rectification u/s 154 - Determination of turnover - charging of tax rate at 30% on the total income of the appellant - Assessee’s claim cannot be considered to be an......
October 19, 2023 Case Laws Income Tax

TP Adjustment - payment of technical knowhow fees - benchmarking of the transaction - Intragroup services or for that matter any international transaction is required to....
October 19, 2023 Case Laws Income Tax

Estimation of Profit/Section 40A(2)(b) - JV entered - sub-contracting - AO had formed a view that the assessee JV had suppressed its profit by making excessive payment......
October 19, 2023 Case Laws Income Tax

Income from house property - consider the Ambey Valley property as self-occupied property - determination of annual value - CIT(A) has upheld that the 7% of cost of......
October 19, 2023 Case Laws Income Tax

Exemption u/s 11 - applicability of the principle of mutuality - holding of exhibitions and organising of seminars - As per the assessee, the income from members is......
October 19, 2023 Case Laws Income Tax

Levy of penalty u/s 271D - violation of the provisions of section 269SS - cash loan received from director - transactions between appellant company and director are in......
October 19, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - AO in the course of assessment had made enquiries from the vendors u/s 133(6) and since none of them responded to the same doubted......
October 19, 2023 Case Laws Income Tax

Income taxable in India - royalty income - sale of hardware along with software packages - the assessee procures hardware and software packages from other vendors and......
October 19, 2023 Case Laws Income Tax

Revision u/s 263 - The principal of the law emanating that when two views are legally possible and AO adopts one view the Assessment Order cannot be said to be erroneous....
October 19, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of capital gain u/s 50C - the amount remain to be added [after deducting the initial exemption and consideration] is the only amount......
October 19, 2023 Case Laws Customs

Revocation of Customs Broker License - It is not the case of the department that the documents which were produced by the respondent/customs broker were false and......
October 19, 2023 Case Laws Customs

The impact of imposing penalty and purpose of reduced penalty not fulfilled - deterring the appellant from repeating the offence - Continued violation of policy......
October 19, 2023 Case Laws Customs

Classification of goods cleared from SEZ - plastic stickers - restricted goods or not - In the present case the CIPET report clearly states that the goods i.e. Plastic......
October 19, 2023 Case Laws Customs

Confiscation of Gold bar with an option to pay redemption fine - absolute confiscation of currency - the Department has not shown any proof that the seized cash was sale....
October 19, 2023 Case Laws Customs

Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents -The contention of the Appellants agreed upon that they cannot be.....
October 19, 2023 Case Laws Customs

Demand of Customs Duty foregone - Non-fulfilment of export obligation - non-submission of bank realization certificate to the Appellant - It is a settled position in law....
October 19, 2023 Case Laws Customs

Import of old and used parts of plate leveler machines - requirement of possession of valid licence for import - The goods are admittedly of ‘1942 vintage’ and it is......
October 19, 2023 Case Laws Money Laundering

Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the....
October 18, 2023 Case Laws GST

Denial of Transitional credit - This court has therefore clearly held that under the garb of disallowing transitional credit, the Assessing Officer under the JGST Act......
October 18, 2023 Case Laws GST

Cancellation of the petitioner’s registration - Allegation that registration obtained by means of fraud, willful misstatement or suppression of facts - time and again......
October 18, 2023 Case Laws GST

Levy of GST - Reverse Charge Mechanism (RCM) - transfer of development rights by the land owner in consideration of land development services - The Promoter is liable to....
October 18, 2023 Case Laws Income Tax

Nature of expenses - apportioning the licence fee as partly revenue and partly capital - variable licence fee paid by the assessees under the New Telecom Policy, 1999 -.....
October 18, 2023 Case Laws Income Tax

TP Adjustment - Period of limitation u/s 153(2A) - Scope of amendment w.e.f. 1.4.2016 - retrospective effect - Legislative intention - the proceedings drawn, admittedly.....
October 18, 2023 Case Laws Income Tax

TDS u/s 194H - amount retained by the agencies engaged in providing advertorials in the nature of commission or not - relationship between the media company and the......
October 18, 2023 Case Laws Income Tax

Amount payable towards the provident fund and towards the ESI fell due on a National Holiday - Deduction u/s 36(1)(5)(A) - Section 10 of the General Clauses Act would......
October 18, 2023 Case Laws Income Tax

Claim of fictitious loss which reduced the profit - derivative trading - It is found by the authorities that the script wise details of the derivative trading that the......
October 18, 2023 Case Laws Income Tax

Allowable business expenditure - Lapse of GST input credit - Disallowance u/s 43B - The said GST Credit lapse is not a provision made by the assessee bank. If said......
October 18, 2023 Case Laws Income Tax

Revision u/s 263 - AO has not committed any error in not chasing ‘will of the wisp’ in the absence of any brazen circumstances available. In the light of aforesaid......
October 18, 2023 Case Laws Income Tax

Research and Development expenses (R&D Expenses) - Allowability of expenses u/s 35(2) - The expenses are not covered u/s 35(2) - The assessee has not claimed the same......
October 18, 2023 Case Laws Income Tax

Fees for technical services - Clearly, the source of income namely the assessee’s customers were the foreign based clients of L&T and the services were also to be......
October 18, 2023 Case Laws Income Tax

Unexplained money u/s 69A - Unaccounted cash found in course of search and seizure - The claim of assessee that the statement of partners are neither voluntary nor......
October 18, 2023 Case Laws Income Tax

Unexplained money u/s 69A - cash deposit in the Saving Bank Account - Since the assessee has not disclosed this bank account in the return of income, therefore, deposit.....
October 18, 2023 Case Laws Income Tax

Income taxable in India - royalty receipts - Distribution of Financial Products - assessee had granted rights to distribute its various financial and related products in....

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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

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