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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1301 to 1350 of 6412 Records

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October 14, 2023 Case Laws Income Tax

Capital gain - Land transfered by assessee into partnership firm - stock-in-trade is introduced into a firm - valuation of land was done by the assessee himself more as.....
October 14, 2023 Case Laws Income Tax

Disallowing part of interest expense claimed u/s 57 - expenditure incurred by the assessee, genuineness of which was not disputed by the A.O are allowable expenditure in....
October 14, 2023 Case Laws Income Tax

Accrual of income - Interest on FDs under Restraint Order - the lower authorities has committed an error in bringing the interest accrued on FD which is subject to......
October 14, 2023 Case Laws Income Tax

Insurance Business - Addition on account of Surplus disclosed in Form 1 of Actuarial Report - Netting off of 'surplus' available both in Policy Holders Account and Share....
October 14, 2023 Case Laws Income Tax

Penalty levied u/s 271C - bonafide belief - reasonable cause - failure to deduct the tax at source (TDS) - By the time the assessee was under obligation to deduct tax at....
October 14, 2023 Case Laws Income Tax

Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through.....
October 14, 2023 Case Laws Customs

Classification of imported items - Golden Star Chafing Dish Fuel Wick - Liquid Chafing Fuel wick Plant - goods are classifiable under CTH 36061000 and appellant is......
October 14, 2023 Case Laws Insolvency and Bankruptcy

Validity of order of NCALT - Clear directions issued by the Apex court was not considered - It is directed that an enquiry shall be conducted on the above allegations by....
October 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of genuine pre-existing dispute - From the email of 29.04.2018, it is clear that the Corporate Debtor gave opportunities to the......
October 14, 2023 Case Laws Service Tax

Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the......
October 14, 2023 Case Laws Service Tax

GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of....
October 14, 2023 Case Laws Service Tax

Extended period of limitation - Suppression of facts or not - Donation received in respect of yoga camp / residential Yoga camp - Donation is related to Education or......
October 13, 2023 Case Laws GST

Denial of Input Tax Credit - The petitioner assessee, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor.....
October 13, 2023 Case Laws GST

Seeking to levy interest on transitional credit which was allowed - revenue neutrality - If the petitioner had been allowed to successfully transition the credit under......
October 13, 2023 Case Laws GST

Legality and validity of the provisional attachment of the bank account of the petitioner - It is not a case of complete evasion of tax by the petitioner - According to.....
October 13, 2023 Case Laws Income Tax

Assessment u/s 153C and 153A - date referred under proviso to Section 153(1) - In that event if the date would virtually “relate back” as is sought to be contended by......
October 13, 2023 Case Laws Income Tax

Assessment u/s 153A - In case during the search no incriminating material is found, in case of completed/unabated assessment, the only remedy available to the Revenue......
October 13, 2023 Case Laws Income Tax

Special audit u/s. 142(2A) - Challenge on the ground that order is subjective satisfaction, is non-speaking and has been mechanically passed - The objection of......
October 13, 2023 Case Laws Income Tax

Reopening of assessment - Validity of order u/s 148A(d) - Merits of the information referable to Section 148A thus remains subject to the reassessment proceedings......
October 13, 2023 Case Laws Income Tax

Validity of assessment u/s 144C - Draft assessment or not - if the draft assessment order is accompanied by a notice of demand and penalty that itself would force one to....
October 13, 2023 Case Laws Income Tax

Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit....
October 13, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Applicability of Higher rate of tax u/s 115BBE on surrendered income - The applicability of the amended provision of section 115BBE of the Act,....
October 13, 2023 Case Laws Income Tax

Addition u/s 68 - Applicability of higher rate of tax u/s 115BBE - Sourcing unsecured loan against Cash Deposit - the assessee has failed to explain the source of cash......
October 13, 2023 Case Laws Income Tax

Additions / Higher rate of depreciation @30% on heavy vehicle (Hyva and Tipper) - Main condition for availing of additional depreciation as carved out in the Act is that....
October 13, 2023 Case Laws Income Tax

TDS credit - there was no reflection of TDS amount in Form No. 26AS - It is, ergo, abundantly clear from the mandate of Rule 37BA (3) (i) that the benefit of TDS is to......
October 13, 2023 Case Laws Income Tax

Undisclosed income of capital gain - cost of acquisition - It is an admitted fact that on 28.03.2016, the Ld. AO received the valuation report submitted by the......
October 13, 2023 Case Laws Income Tax

Validity of order passed u/s 154 - adjustment of cash seized against the advance tax denied - it has now been settled that insertion of Explanation 2 to Section 132B of.....
October 13, 2023 Case Laws Customs

Territorial jurisdiction of Courts - principle of Forum Conveniens - In absence of any specific pleadings in the writ petitions as well as memoranda of appeals, it......
October 13, 2023 Case Laws Customs

Revaluation of imported goods - reliance placed on NIDB data - value of contemporaneous goods - The Revenue has to first establish that the goods imported and......
October 13, 2023 Case Laws Customs

Valuation of imported goods - The transaction value which have been declared on the bill of entry is the invoice value for which letter of credit through a recognized......
October 13, 2023 Case Laws Insolvency and Bankruptcy

Extinguishment of claims - approval of the Resolution Plan - The Court is of the considered opinion that approval of the Resolution Plan in terms given clearly amounts......
October 13, 2023 Case Laws Insolvency and Bankruptcy

Condonation of Delay - the appeal has been filed with a delay of more than 15 days after expiry of limitation. Jurisdiction to condone the delay is limited to 15 days,......
October 13, 2023 Case Laws Insolvency and Bankruptcy

Validity of permission granted by the NCLT to Respondent / Petitioner/Operational Creditor to file the necessary amended copy, with the Registry, of this Tribunal -......
October 13, 2023 Case Laws Money Laundering

Rejection of prayer for default bail - There is no doubt that such right of bail although is a valuable right, but the same is a conditional one. The condition precedent....
October 12, 2023 Case Laws GST

Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed......
October 12, 2023 Case Laws GST

Blocking of Input Tax Credit - construction of their new administrative office - Electrical fittings not for civil construction - Solar Plant - Fire Safety Extinguishers....
October 12, 2023 Case Laws GST

Restriction of Input Tax Credit (ITC) - Supply or not - goods disposed of by way of gift - applicant's obligation to issue gold coins and white goods to the dealers /......
October 12, 2023 Case Laws GST

Time of supply of the work executed from September 2010 to June 2017 - The time of supply is the date on which such consideration / payment is received - The applicant......
October 12, 2023 Case Laws GST

Exemption from GST - collections from member of Resident Welfare Association / housing societies - even if the annual turnover of the RWA is greater than Rs. 20 lakhs......
October 12, 2023 Case Laws Income Tax

Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of.....
October 12, 2023 Case Laws Income Tax

Business promotion expenses - The nature of business activity of the assessee was such which required extensive involvement of individuals and on that account certain......
October 12, 2023 Case Laws Income Tax

Deduction u/s 10AA - Income from gold dust - the AO himself has not denied the fact that the income from sale of gold dust is part of the business income of the assessee....
October 12, 2023 Case Laws Income Tax

Addition based on retracted statement recorded on oath u/s 132(4)/133A - Statement taken even u/s 132(4) of the Act cannot be used as conclusive evidence if it is not......
October 12, 2023 Case Laws Income Tax

Income accrued in India - engineering package fee and on-site man-day charges - the service rendered by the assessee is in connection with installation/erection of plant....
October 12, 2023 Case Laws Income Tax

TP Adjustment - Interest on trade receivables - there was no agreement provided by the assessee to show that there was an agreement between the assessee and its AE......
October 12, 2023 Case Laws Income Tax

Levy of penalty u/s. 271B - Audit Report as required u/s. 44AB of the Act, was not filed on or before due date - The assessee, although, filed Tax Audit Report beyond......
October 12, 2023 Case Laws Income Tax

Scope of prima facie adjustment u/s 143(1) by CPC - debatable issue - In this very case, although in one year the same amount was treated as stipend exempt u/s 10(16) of....
October 12, 2023 Case Laws Income Tax

Addition by way of adjustment u/s 143(1) by CPC - Procedure - Unlike the old scheme of ‘prima facie adjustments’ u/s 143(1)(a), the scheme of present section 143(1) does....
October 12, 2023 Case Laws Customs

Reversal of Duty Drawback - Advance Licence and duty drawback are mutually exclusive or not - The Circular proceeds on the basis that the inputs that are duty exempt......
October 12, 2023 Case Laws Customs

Absolute Confiscation - Seeking redemption of prohibited goods - The appellant being an ineligible passenger could not have brought gold and clear after declaration on......

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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