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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 151 to 200 of 6412 Records

1 2 345 6 7 8........ 129

December 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - legality of judgment of acquittal - It was duly proved that the cheque was issued in discharge of the legal liability - The learned Trial Court did....
December 22, 2023 Case Laws Indian Laws

God did not punish Adam, banishing him from Paradise, without hearing him. If principles of natural justice applies to Almighty, all the more it applies to his frail......
December 21, 2023 Case Laws GST

Validity of demand / show cause notice - Recovery of IGST - Jurisdiction of CAG to issue notices / SCN - Admittedly in the case in hand, the Form GST ASMT-10 was not......
December 21, 2023 Case Laws GST

Manner of payment of pre-deposit - Blocking of Input Tax Credit - request of adjustment towards the pre-deposit under Section 107(6) to file an appeal came to be......
December 21, 2023 Case Laws GST

Classification of goods - rate of GST - Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12%....
December 21, 2023 Case Laws GST

Liability of GST - Whether purchase of raw cotton from Kacha Arhtiya who is a registered dealer constitutes a purchase from agriculturist? - The applicant is liable to......
December 21, 2023 Case Laws GST

Government Entity or not - Urban Improvement Trust (UIT) Kota - constructing a Community Hall by the applicant at Bapu Nagar Residential Scheme, Kota, in accordance of......
December 21, 2023 Case Laws GST

Time of supply - Stage of payment of GST - ln light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value......
December 21, 2023 Case Laws Income Tax

Exemption from deduction of Tax u/s 194N and 194A to Co-operative Societies - The 1st respondent shall also consider with regard to the issuance of appropriate circulars....
December 21, 2023 Case Laws Income Tax

Limitation for passing fresh assessment order - Whichever regime we take into account, i.e., the time limit fixed as per Section 153(2)(A) of the Act or the time limit......
December 21, 2023 Case Laws Income Tax

Stay of demand during the pendency of the petitioner’s appeal before CIT (A) - The petitioner’s plea of financial stringency based on its balance-sheet also inspires no.....
December 21, 2023 Case Laws Income Tax

Exemption u/s 11(1)(d) - misutilization of receipts of earmarked funds as corpus donation - The fund was donated by founder member of the trust. The source is well......
December 21, 2023 Case Laws Income Tax

Applicability of section 56 on disputed property as purchased from relative - Additions u/s 56(2)(x) - since the assessee has purchased the land from the ‘relative’ and.....
December 21, 2023 Case Laws Income Tax

Jurisdiction of ACIT to complete assessment - Allocation of cases based on monetary limit - Prima facie it indicates that the assessment in the case of the assessee......
December 21, 2023 Case Laws Income Tax

Cessation of liability u/s 41(1) addition was made u/s 68 - CIT(A) correctly adjudicated the issue by holding that mere removal of name of the lender from MCA would not.....
December 21, 2023 Case Laws Income Tax

TP adjustment commission on letter of credit - international transaction or not? - CIT (A) appreciated the difference between corporate guarantee and Letter of Comfort......
December 21, 2023 Case Laws Income Tax

Unexplained money u/s. 69A - AO rubbished the entire transaction by dismissing the gift as the same was not evidenced by a registered gift deed - By no stretch of......
December 21, 2023 Case Laws Income Tax

Deemed dividend u/s 2(22)(d) - Determination of accumulated profit - we are inclined to follow the accumulated loss declared by the Novateur India in their reinstated......
December 21, 2023 Case Laws Income Tax

Taxability of Rental income earned from lease of building - AO and CIT(A) treated the rental receipts as income from business or profession and also directed to grant......
December 21, 2023 Case Laws Service Tax

Classification of service - cleaning activity or not - services relating to fumigation of export containers - he activity of fumigation of containers was not of......
December 21, 2023 Case Laws Service Tax

Levy of service tax - declared service or not - Debit notes raised to offset the excess credit in the ledger account - Notice pay recovery - Cheque return penalty -......
December 21, 2023 Case Laws Central Excise

100% EOU - refund of unutilized cenvat credit - Period of limitation of one year - the present appeal is under Rule 5 of the Cenvat Credit Rules, 2004 and hence the......
December 21, 2023 Case Laws Indian Laws

Non-Stamping of arbitration agreements - Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act.......
December 20, 2023 Case Laws GST

Classification of supply of services - Since CGST Act, 2017 itself classifies the instant supply of composite supply of works contract as "supply of service", which has.....
December 20, 2023 Case Laws GST

Classification of service - Job-work - it is found that the processed goods (RLNG) is to be supplied back to the customers of the Applicant within one year (as declared.....
December 20, 2023 Case Laws GST

Scope of Advance Ruling application - Investigation proceedings already initiated - The application for advance ruling filed by the Applicant is not maintainable under......
December 20, 2023 Case Laws Income Tax

Bad debts - Write off of the business/trade advances receivable from a sick company - The assessee was thus compelled to make the payment in order to ensure future......
December 20, 2023 Case Laws Income Tax

Unexplained cash credit u/s.68 - Mere repayment of the loans subsequently does not make the original acceptance of loan as genuine. Such an argument is against the......
December 20, 2023 Case Laws Income Tax

Adjustment of refund for arriving at interest - calculation of interest u/s 244A is the way in which the AO has adjusted the refunds issued - the provisions of section......
December 20, 2023 Case Laws Income Tax

Reopening of assessment - commission income on the turnover of amount in the bank account which was used to facilitate for the marble traders - the swing from charging......
December 20, 2023 Case Laws Income Tax

Disallowance of deprecation claimed on “right to use leasehold land” - the recognition of the right to use lease hold land as intangible asset as per the statement of......
December 20, 2023 Case Laws Income Tax

Computation of tax u/s 115BBE - as argued when no income was brought to tax u/s 68, 69, 69A, 69B, 69C or 69D, then no computation of tax u/s 115BBE was required to be......
December 20, 2023 Case Laws Income Tax

Inflated cost of land - GAAP v/s Ind AS for financial statement recording - As per the guidelines given by the Government of India, the assessee was required to prepare.....
December 20, 2023 Case Laws Income Tax

TP Adjustment - Determination of ALP - TPO directed to consider the entire cost for the purposes of computing the margin of assessee under the software development......
December 20, 2023 Case Laws Customs

100% EOU - Remission of duty on goods destroyed in the fire - liability to pay anti-dumping duty (ADD) - The goods imported were destroyed in fire and therefore, there......
December 20, 2023 Case Laws Insolvency and Bankruptcy

Allegation of Corruption against RP/IRP - public servant or not - In the opinion of this Court, the Constitutional Courts would be loath in reaching such drastic......
December 20, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - provisional attachment order - refusal by the Registrar of documents to register the Sale Certificate - In the present case, the......
December 20, 2023 Case Laws Service Tax

Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the......
December 20, 2023 Case Laws Central Excise

Proceedings are barred by time limitation or not - Adjudication of show cause notice (SCN) after 12 years - Citing the internal circular issued by the respondents to......
December 20, 2023 Case Laws VAT and Sales Tax

Scope of contract - transfer of software that has come into existence - The pith and substance of the contract or true nature of the transaction shows that the contract.....
December 20, 2023 Case Laws Indian Laws

Challenge to order directing the removal of the name of the Petitioner from the Register of Members maintained by the ICAI for a period of nine months - challenge to......
December 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - time limit for payment of fine or compensation awarded - power of High Court to extend the time under Section 482 of Cr.P.C. - The Court cannot do.....
December 19, 2023 Case Laws GST

Validity of time limit for ailing benefit of input tax credit (ITC) - Section 16(4) of the CGST Act - The provision contained in Section 16(4) of the CGST Act is......
December 19, 2023 Case Laws GST

Seeking GST registration to be effective from retrospective effect i.e. 1.7.2017 - Migration from erstwhile tax laws to GST - Bonafide error in making application - The.....
December 19, 2023 Case Laws GST

Exemption from GST - the recovery of road cutting charges is not covered under an activity in relation to any function entrusted to a (i) Panchayat under Article 243 G......
December 19, 2023 Case Laws GST

Levy of GST - incentives received under "Atma Nirbhar Gujarat Sahay Yojna" - The argument of the appellant therefore that they had provided services only to the person......
December 19, 2023 Case Laws GST

Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions......
December 19, 2023 Case Laws Income Tax

Characterization of income - income arising from sub-licensing of shops and establishment along with the various services - ITAT, after referring to section 27 (iiib) of....
December 19, 2023 Case Laws Income Tax

Compounding of offences u/s 279(2) - assessee had committed not one but multiple grave offences - There is no merits in this writ petition as petitioner has shown no......
December 19, 2023 Case Laws Income Tax

Undisclosed incomes - investment in Purchase/sale of immovable property - The onus on the department to prove that investment was made by Assessees or sale consideration....

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES