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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1501 to 1550 of 6412 Records

1 ....27 28 29 303132 33 34 35........ 129

October 4, 2023 Case Laws GST

Service of SCN - change in address - intimation of change of address in the GST portal done - SCN sent at the old address - the Impugned order is liable to be quashed.......
October 4, 2023 Case Laws Income Tax

Validity of Reopening of assessment - providing information to the Petitioner - in the instant case, supporting documents have not been provided to the Assessee i.e.,......
October 4, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of TDS u/s 195 on brokerage pad to non-resident brokers - This fact is admitted by assessee as in the paperbook index it is mentioned......
October 4, 2023 Case Laws Income Tax

Disallowance of Foreign Tax Credit (FTC) - delay in filing Form 67 - Rule 128(9) of the Rules has to be read down in conformity thereof. Rule 128(9) of the Rules cannot.....
October 4, 2023 Case Laws Income Tax

On-money receipts - reliance on What's App chat of employees - presumption u/s 292C - the exception herein is the assessee’s “whatsapp” chats seized from its authorized.....
October 4, 2023 Case Laws Income Tax

TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities......
October 4, 2023 Case Laws Income Tax

Taxability of difference between deferral sales tax liability and its prepayment at its NPV u/s. 28(iv) - Here in this case there is no benefit of perquisite arising to.....
October 4, 2023 Case Laws Customs

Conduct of the Customs officers - The Commissioner of Customs needs to look into such approach of the officers and not take it lightly so as to prevent a likelihood that....
October 4, 2023 Case Laws Customs

Revocation of suspension of the respondent’s (Cotoms Broker) licence - irregular availment of IGST drawback and refund by using bogus manufacturing registration - in......
October 4, 2023 Case Laws Customs

Classification of imported goods - poultry Feed Milling machinery - to be classified under CTH 9406 00 93 or under CTH 8436 10 00? - there is direct entry at CTH 8436......
October 4, 2023 Case Laws Customs

Validity of assessment order - refund of BES - When the grounds for considering the appeal was the pendency of the appeal before the Tribunal, the Order of the......
October 4, 2023 Case Laws Customs

Classification of goods proposed to be imported - Portable Computers viz. Barcode Mobile Computers, RFID Mobile Computer and Tablet Mobile Computer - The 36 devices......
October 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Status of the entity (Corporate debtor) as MSME or not - certificate being procured after the process started - NCLAT held the status of entity as MSME - Contempt....
October 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Execution of decree awarded by foreign court - Overriding provision of IBC - The conduct speaks volumes in the case i.e. how clearly after every attempt to stall.....
October 4, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime were allegedly generated in a partnership firm - if the proceeds of the crime have emerged or flowed from the business of the firm,.....
October 4, 2023 Case Laws Service Tax

Validity of demand confirmed without considering the reply submitted by the assessee - The petitioner has replied to the same by Annexure-13, but however, raising many......
October 4, 2023 Case Laws Service Tax

Extended period of limitation for issuing show cause notice - the relevant date is the date on which the tax has been paid. As is evident from Annexure-17, for the......
October 4, 2023 Case Laws Service Tax

Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the....
October 4, 2023 Case Laws Service Tax

Levy of penalty - Service tax with interest paid before issuance of SCN - A bald statement of financial constraint will not be enough. Even as per section 106 of the......
October 4, 2023 Case Laws Central Excise

Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under......
October 4, 2023 Case Laws Central Excise

Refund claim - payment under protest or not - payment of duty through reversal of cenvat credit - It is found that the appellant on being pointed out by the audit has......
October 4, 2023 Case Laws Indian Laws

Right of the auction purchaser of the property - Right of the Defaulter of Loan / Borrowers to redeem the secured property - in accordance with the unamended Section......
October 3, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - Period of limitation - Rectification proposed on the ground that, benefit of 10A deduction should be given on the basis of individual.....
October 3, 2023 Case Laws Income Tax

Rejection of application for Lower TDS certificate u/s 197 - Rejection on the ground that the former had failed to file returns for the last 04 previous years to show......
October 3, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - notice u/s 148 was issued in individual capacity and the assessment was......
October 3, 2023 Case Laws Income Tax

Penalty proceedings u/s. 270A for underreporting of income - claim of excessive loss - Since, the assessee has neither claimed any benefit of loss against any other......
October 3, 2023 Case Laws Income Tax

Revision u/s 263 - The fact that the vouchers were not found in the premises of the appellant trust at the time of survey proceedings, should have triggered the AO to......
October 3, 2023 Case Laws Income Tax

Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to......
October 3, 2023 Case Laws Income Tax

Capital gain - unregistered agreement - transfer of capital asset u/s 2(47) - real owner - deemed owner - CIT(A) has diverted his mind to a wrong provision of law and......
October 3, 2023 Case Laws Income Tax

Condonation of delay filing appeal before ITAT - delay of 3966 days - revenue appeals - As there is an explanation as regards the bonafide reasons/omission on the part......
October 3, 2023 Case Laws Income Tax

Claim of exemption u/s 10(23EC) as well as exemption u/s 11 - contribution received from recognized stock exchange and the members - Prior to 1-4- 2024 there was no bar.....
October 3, 2023 Case Laws Income Tax

Revision u/s 263 - The law is well settled that the assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry, unless there is an......
October 3, 2023 Case Laws Income Tax

Income accrued in India - Royalty - appellant company registered in Singapore - income from shipping activity are exempt in Singapore - revenue erred in treating the......
October 3, 2023 Case Laws Income Tax

Exemption u/s 11 - Requirement of fresh registration u/s 12AB for existing trusts - the new registration provisions have no impact as far as registration of the assessee....
October 3, 2023 Case Laws Income Tax

Unexplained investment - Poof of source for the specified bank notes being the demonetised currency deposited in the bank account - if the assessee desires to take the......
October 3, 2023 Case Laws Income Tax

Allegation of tax evasion / avoidance - Tax the surplus on sale of CCDs Company listed on stock exarchate of Singapore - While it is a fact that 35.5% of shares were......
October 3, 2023 Case Laws Customs

Permission for clearance and loading of Non-Basmati Rice - Restriction on export - The respondent No. 2-authority ought to have permitted the petitioners to export the......
October 3, 2023 Case Laws Customs

Amendment in the Shipping Bills - it is not incumbent upon the exporter to prove an “intention” to claim drawback or other benefits. Section 149 of the Act enables an......
October 3, 2023 Case Laws Service Tax

Violation of principle of natural justice - non-submission of reply to the SCN - no error has been committed by the adjudicating authority in passing the impugned......
October 3, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability - It is settled that directors are vicariously liable for the acts committed on behalf of the company. In view of Sections 138,....
September 30, 2023 Case Laws GST

Rejection of benefit of Input Tax Credit (ITC) - ex parte order in appeal - petitioner assails the impugned order primarily on the ground that the same has been passed......
September 30, 2023 Case Laws GST

Refund of amount recovered directly from the petitioner's bank account - petitioner appears to have discharged the tax liability by paying the amount and filing the......
September 30, 2023 Case Laws GST

Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is....
September 30, 2023 Case Laws GST

Validity of assessment order - appealable order or not - petitioner’s contention is that both the assessment orders are ex parte and the orders themselves were brought......
September 30, 2023 Case Laws Income Tax

TDS u/s 194I - additional premium paid by the assessee - whether the additional premium paid by the assessee to MMRDA is in the nature of rent within the meaning of......
September 30, 2023 Case Laws Income Tax

Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment.....
September 30, 2023 Case Laws Income Tax

Expenditure claimed under the head marketing staff commission and site development expenses - self made vouchers - CIT(A) has held that since the self made vouchers are.....
September 30, 2023 Case Laws Income Tax

Reopening of assessment - Re-opening is on the basis of gross incorrect facts that the assessment had been completed u/s 143(1) of the Act of 1961 and was hence no......
September 30, 2023 Case Laws Income Tax

Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the......
September 30, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because exemption on merit was not granted by the Authority, which will not attract penalty provisions. The assessee in the penalty appeal....

1 ....27 28 29 303132 33 34 35........ 129

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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