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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1401 to 1450 of 6412 Records

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October 10, 2023 Case Laws Service Tax

Levy of Dredging Services provided to Dredging Corporation of India (DCI) for Sethu Samudram Project and Dhamra Port Company Ltd., and also on certain services imported.....
October 10, 2023 Case Laws Income Tax

Disallowance on account of loss - The dynamics of business are variable and depend upon several factors and consideration, based on which assessee takes its business......
October 10, 2023 Case Laws Income Tax

Deduction u/s 10(37) - sale of agricultural land - the land was agricultural land and was being used for agricultural operations prior to the date of acquisition during.....
October 10, 2023 Case Laws Customs

Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot.....
October 10, 2023 Case Laws Customs

Valuation of imported goods - Tuners - It is for the department to prove that the invoice price is incorrect. When there is no evidence of contemporaneous imports at a......
October 10, 2023 Case Laws Customs

Concessional rate of duty - Transfer Door Color Strip - Transfer Rear Door Color Strip - goods used in motor vehicle namely Cars - The subject goods which are......
October 10, 2023 Case Laws Customs

Valuation of imported Rough Emerald - Correctness of valuation by the Government approved valuer of Natural Rough Emerald - No valuer can give exact valuation of rough......
October 10, 2023 Case Laws Customs

Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the......
October 10, 2023 Case Laws Customs

Confiscation of medicines which were being carried while travelling out of India - Penalty u/s 114 (i) of Customs Act - commercial quantity - restricted goods - although....
October 10, 2023 Case Laws Companies Law

The ‘power to grant ‘permission to withdraw’ a ‘suit’ with ‘Liberty to file a fresh suit’, is to be used very cautiously. Also that ‘withdrawal of a suit’, as......
October 10, 2023 Case Laws SEBI

Penalty imposed by SEBI - wrong PAN No. given - The PAN particulars are, but one of the mode to identify an individual, and merely because a wrong PAN number is given,......
October 10, 2023 Case Laws Service Tax

Exemption from service tax - Transmission and distribution of electricity - There is no ambiguity in the exemption granted for services provided to distribution and......
October 10, 2023 Case Laws Central Excise

Refund claim - unspent amount lying in the current account (PLA) of an assessee - Once it is held that the unspent amount in “PLA” is duty of excise, a fortiori Section.....
October 10, 2023 Case Laws VAT and Sales Tax

Levy of VAT on works contract - Exclusion of Prime Location charges - By definition, ‘works contract’ does not include preferential location. Therefore the Revenue......
October 9, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - additional income - assessee has suo motu declared this amount post survey proceedings u/s 133A on the assessee - the addition under section....
October 9, 2023 Case Laws Income Tax

Ad-hoc disallowance @ 20% of total site expenses - none of the authorities below as well as Ld. Sr. DR could bring on record any material to dislodge the claim of the......
October 9, 2023 Case Laws GST

Refund of accumulated unutilised Input Tax Credit - Relevant date - Export of goods - The right for refund of the accumulated ITC stands crystalised on the date when the....
October 9, 2023 Case Laws Income Tax

Doctrine of constitutional priority - Certain transfers to be void u/s 281 - It is not in dispute that before filing of this Special Leave Petition, the auction sale has....
October 9, 2023 Case Laws Income Tax

Validity of reopening of assessment - notice beyond the period of four years - the very same material and the assessment records are sought to be revisited and therefore....
October 9, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - the assessee ought to have been visited with the penalty on the charge of furnishing of inaccurate particulars of income. As against that, the......
October 9, 2023 Case Laws Income Tax

Additions against reduction in Gross Profit Rate (GP rate) - rejection of books of accounts - - The assessee has already advanced the reasons for low profit and has......
October 9, 2023 Case Laws Income Tax

Addition u/s 68 - claim of exemption u/s 10(38) denied - Merely because a particular scrip is identified as a penny stock by the income tax department, it does not mean.....
October 9, 2023 Case Laws Income Tax

Income accrued in India - Fee for Technical Services [FTS] - 'make available’ - the marketing and sales services, operations and standardization services do not satisfy.....
October 9, 2023 Case Laws Income Tax

Disallowance of interest on late payment of TDS u/s 37 - As the case of late payment of TDS is not in the nature of penalty, the same is allowable u/s 37 - AT
October 9, 2023 Case Laws Income Tax

Capital Gains or income from other sources - Nature of compensation received - Where such an asset is transferred by way of relinquishment, the compensation for such......
October 9, 2023 Case Laws Income Tax

Additions against Cash deposits made during demonetization period in specified bank notes - assessee has been consistently holding huge cash balance which meets the......
October 9, 2023 Case Laws Income Tax

Genuineness of expenditure - CIT(A) deleted the additions - CIT(A) went into detail to evaluate the identity of commission recipient and genuineness of expenditure of......
October 9, 2023 Case Laws Customs

Levy of penalty u/s 112(a) of Customs Act, 1962 - contention of appellant is that earlier similar goods were allowed for clearance has not been contested by Revenue -......
October 9, 2023 Case Laws FEMA

Stay of demand / pre-deposit - Levy of penalty - Contravention of Section 18(2) of FERA - failure to realize export proceeds - Appellant contended that the order of the.....
October 9, 2023 Case Laws Service Tax

Services provided to 'Body Corporate' - Liability of discharge fully service tax liability on works contract or only 50% of tax - The Revenue has proceeded on an......
October 9, 2023 Case Laws Central Excise

Clandestine removal - In the present case, the main evidence on which, Revenue has sought to establish the case of clandestine manufacture and removal of goods is in the....
October 9, 2023 Case Laws Central Excise

Option to avail benefit of exemption and Cenvat Credit - Scope of Section 5A - both the exemption entries are subject to certain conditions therefore both the entries......
October 9, 2023 Case Laws Central Excise

CENVAT Credit - input services - setting up of plant and factory after 01.04.2011 - the input service namely erection, commissioning and installation for setting up of......
October 7, 2023 Case Laws GST

Exemption from GST - demand of GST on premium paid by the petitioner to YEIDA for allotment of Institutional Plot to set up a Hospital - The exemption made available to.....
October 7, 2023 Case Laws GST

Seeking stay and revocation on recovery proceedings - U/s 80 of the CGST Act, there is power vested in the Commissioner to grant upto 12 installments for the payment of.....
October 7, 2023 Case Laws GST

Revocation of cancellation of GST registration of petitioner - Unfortunately, the petitioner's cancellation was on 11.05.2023, had it been prior to 31.12.2022 then the......
October 7, 2023 Case Laws Income Tax

Constitutionality of Explanation to Section 10AA (1) - Exemption to SEZ unit - As principle of legitimate expectation is not applicable to the case of the petitioner and....
October 7, 2023 Case Laws Income Tax

Validity of prosecution proceedings against the complainant / service provider along-with the accused person who deducted the TDS - TDS was deducted but not deposited by....
October 7, 2023 Case Laws Income Tax

Time limit for completion of assessment u/s 153A - The clause has been inserted with effect from 01.04.2021 and hence operates prospectively only, being a substantive......
October 7, 2023 Case Laws Income Tax

Reopening of assessment - reasons to believe - The officer merely refers to the financials, Form 3CD, profit and loss account, computation statement and the details......
October 7, 2023 Case Laws Income Tax

Proper authority / Jurisdiction to launch Prosecution Proceedings - It is the contention of the Revenue that the Deputy Director of Income Tax is a senior officer and......
October 7, 2023 Case Laws Income Tax

Disallowance u/s 40(a)(ia) with regard to the non-deduction of tax at source in respect of payments made towards labour payment - Once the recipient has disclosed the......
October 7, 2023 Case Laws Income Tax

Relief u/s. 90 / 90A - foreign tax credit - the assessee has paid foreign tax credit in USA and has filed his return of income U/s. 139(4) - we consider it deemed to be.....
October 7, 2023 Case Laws Income Tax

Nature of income - Forfeiture of security deposit - termination of certain lease agreement - from assessee’s point of view, there is no extinguishment of any right. The.....
October 7, 2023 Case Laws Customs

Misdeclaration of export goods - Iron Oxide - goods are Iron Oxide Dry Powder, or Iron Ore? - the Joint Deputy CRCL’s letter not taken into cognizance as the......
October 7, 2023 Case Laws Customs

Revocation of Customs Broker License - irrespective of the appellants not informing the Customs about the non production of export goods, the above independent system of....
October 7, 2023 Case Laws Customs

Suspension of Customs Broker License - Since, this alleged offence was also well within the knowledge of the department, suspension of the license, if any, warranted......
October 7, 2023 Case Laws Companies Law

Oppression and mismanagement - Determination of minimum shareholding for filing complain / petition against the company - The ‘onus’, to establish ‘Membership’ is on the....
October 7, 2023 News GST

Recommendations of 52nd GST Council Meeting
October 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute or not - While admitting that the civil suit was filed subsequent to the issue of notice under Section 8 of IBC, it has been......

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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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