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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1601 to 1650 of 6412 Records

1 ....29 30 31 323334 35 36 37........ 129

September 28, 2023 Case Laws Customs

Refund of excess amount paid over and above 1% of CVD - unjust enrichment - The refund claims were sanctioned by the original adjudicating authority itself. Those were......
September 28, 2023 Case Laws Customs

Denial of exemption of DFIA benefits - While the legislative purpose and intent of policy makers is not required to be looked into for interpreting any notification, it.....
September 28, 2023 Case Laws Customs

Absolute Confiscation - penalty u/s 114AA of FA - baggage - gold bars shoes and socks - The adjudicating authority has held that the gold does not fall under the......
September 28, 2023 Case Laws Customs

Classification of goods intended to be imported - stepper motor for idle air control valve - The stepper motor (3800-B07F-0000) proposed to be imported by the applicant.....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the claim - Refusal to admit the claim - IBC is a time bound process and the Liquidator cannot accept a belated Claim, which would go......
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of application u/s 9 of IBC - pre-existing dispute - There are force in the contention of the Appellant that since they had never accepted any liability to....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of Section 7 application - Application is within the period of Limitation or not -The entire correspondence and the OTS proposals between the parties from.....
September 28, 2023 Case Laws Money Laundering

Legality of Bail granted - Money Laundering - The delay in completing the investigation by the CBI, Delhi cannot be a ground to presume that accused is not guilty of......
September 28, 2023 Case Laws Service Tax

Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on......
September 28, 2023 Case Laws VAT and Sales Tax

Applicability of ratio of decision of the Apex Court for the similar matters in other states - Classification of goods - Mosquito Mats, Coils and Vaporizers - Mortein......
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - acquittal of the accused - rebuttal of the presumption - the Learned Trial Court, by considering the legal presumption available under Section 139.....
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - interference with the order of acquittal of the accused - If the Managing Director or Joint Director of the company takes personal responsibility......
September 27, 2023 Case Laws GST

Revocation of the cancellation of his GST registration - The impugned show notice dated 5.12.2021 fails to disclose the reason for proposing cancellation of the......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect - it is deemed apposite to direct that the cancellation of petitioner’s GST registration shall......
September 27, 2023 Case Laws GST

Recovery of GST - Validity of garnishee proceeding - violation of principles of natural justice - the respondent authorities have not issued any notice in terms of......
September 27, 2023 Case Laws GST

Refund of amount deposited under a mistake - the period of limitation for applying for a refund as prescribed u/s 54 of the CGST Act, would not apply where GST is not......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The impugned order is being passed mechanically and without application of mind - In the present case, the manner in......
September 27, 2023 Case Laws Income Tax

Assessment u/s 153A - profit from the sale of the plot - additions in the hands of broker / commission agent - unexplained and undisclosed income of the appellant - In......
September 27, 2023 Case Laws Income Tax

Estimation of income - bogus purchases - When the Tribunal has thought it fit to reduce the disallowance at 6% from 12.5%, the Tribunal had before it the facts which......
September 27, 2023 Case Laws Income Tax

Income accrued in India - royalty receipts - what is sold is the copyrighted software which is shrink-wrapped - the consideration received on the sale of off-the-shelf,.....
September 27, 2023 Case Laws Income Tax

Additions towards unexplained liability as loan taken from Reliance Capital Ltd. - The loan from Reliance Capital was taken against property belonging to the party other....
September 27, 2023 Case Laws Income Tax

Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the....
September 27, 2023 Case Laws Income Tax

Additions u/s 43CA - Consideration for immovable property less than the stamp duty value - Large number of allottees shows the bona fide of the modus operandi of the......
September 27, 2023 Case Laws Customs

Revocation of Customs Broker License - failure to collect the KYC forms - In the facts of this case, the revocation of the license came into effect on 04.02.2019 and a......
September 27, 2023 Case Laws Customs

Demand of duty with interest - Valuation - Having accepted the enhanced value and paid duty on the same and not having re-exported the goods as was ascertained from the.....
September 27, 2023 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the......
September 27, 2023 Case Laws Customs

Seeking provisional release of seized goods - non-paper materials in waste paper consignments being imported from other countries - review of the policy by issuance of......
September 27, 2023 Case Laws Customs

Classification of goods proposed to be imported - due to the exclusion clause the said label or similar articles in strip would not be covered under Heading 58.06 -......
September 27, 2023 Case Laws Service Tax

Abatement of appeal upon death of appellant - Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - on the death of the appellant,.....
September 27, 2023 Case Laws Service Tax

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at......
September 27, 2023 Case Laws Central Excise

Condonation of delay in filing revision application - Exclusion time spend for pursuing the appeal before CESTAT (wrong forum) - The entire issue from the angle that the....
September 27, 2023 Case Laws Central Excise

CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported......
September 27, 2023 Case Laws Indian Laws

Validity of Arbitral Award - determination of loss / award - Hudson’s formula like other formulae, which are only rough approximations of the cost impact of unabsorbed......
September 26, 2023 Case Laws GST

Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of......
September 26, 2023 Case Laws Income Tax

TP Adjustment - comparable selection - Clearly, since according to the Tribunal the segmental information was not available, the comparables were ordered to be excluded.....
September 26, 2023 Case Laws Income Tax

Addition u/s. 56(2)(vii)(c) - additional 82,200 shares allotted to assessee due to renouncement of rights by wife & father of the assessee - the aim and intention behind....
September 26, 2023 Case Laws Income Tax

Rectification of mistake - adjustment made u/s 143(1)(a)(vi) to the returned income in respect of presumptive income declared u/s. 44AD - the Intimation, making......
September 26, 2023 Case Laws Income Tax

Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services.....
September 26, 2023 Case Laws Income Tax

Credit of TDS denied as barred by limitation - We do not understand why the AO raised a demand in intimation u/s 143(1) of the Act without giving credit of the amount of....
September 26, 2023 Case Laws Income Tax

Claim of expenditure u/s 37(1) even if there is no corresponding income / revenue - The tax authorities have also taken a view that the assessee has not shown any sales.....
September 26, 2023 Case Laws Income Tax

Validity of TP Adjustment against non existent entity - amalgamated company - all the revenue authorities i.e., the AO, TPO and DRP have passed the order in the name of.....
September 26, 2023 Case Laws Income Tax

Addition u/s 68 - Unexplained sundry creditors - CIT(A) deleted the additions - if we presume that the basis adopted by the CIT(A) is correct then also the nature and......
September 26, 2023 Case Laws Income Tax

Penalty u/s 271FA - not filing the AIR for the relevant AY - Prior to 01.04.2015 - the assessee being a Souhardha Sahakari, there was ambiguity as to whether......
September 26, 2023 Case Laws Customs

Levy of clean energy Cess payable - Import of Low Ash Metallurgical Coke - there is no charge of Clean Energy Cess on goods falling under Customs Tariff Heading 2704. - AT
September 26, 2023 Case Laws Money Laundering

Money Laundering - Seeking grant of bail - Practicing chartered accountant (CA) - allegation of assisting the co-accused to convert the tainted money into untainted......
September 26, 2023 Case Laws Service Tax

Business Support Services - Point of Taxation Rules (POTR) - Place of supply - the Appellant were buying the space for transportation of containerized goods outside the.....
September 26, 2023 Case Laws Central Excise

Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if......
September 26, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - when there was no recovery mechanism before 01.03.2013, therefore, no recovery can be affected and accordingly the present proceedings......
September 25, 2023 Case Laws GST

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why....
September 25, 2023 Case Laws GST

Valuation of supply - Only the subsidies provided by Central Government and State Governments which are directly linked to the price and affects the price of supply are.....

1 ....29 30 31 323334 35 36 37........ 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