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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1751 to 1800 of 6412 Records

1 ....32 33 34 353637 38 39 40........ 129

September 20, 2023 Case Laws Income Tax

Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants......
September 20, 2023 Case Laws Income Tax

Ad- hoc disallowance of expenses - Without pointing out any specific expenses, which according to the authorities below were not allowable as deduction, an ad-hoc......
September 20, 2023 Case Laws Income Tax

Undisclosed sales or suppressed income - Genuineness of heavy discount given to certain parties - Addition relating to lower price charged from HHPL as compared from the....
September 20, 2023 Case Laws Customs

Applicability of Section 123 of the Customs Act, 1962 - shifting the burden of proof of licit import of subject goods - the CESTAT ought to have satisfied itself with......
September 20, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Application filed u/s 7 of IBC dismissed on the ground of time limitation - After perusing the relevant balance sheets and director’s report, it is satisfied that....
September 20, 2023 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 Petition on the ground that the ‘Settlement Agreement’ was anti-dated, unstamped and unregistered - Operational creditors - Even if the Settlement....
September 20, 2023 Case Laws Service Tax

Recovery of service tax collected but not deposited the same to the exchequer - Section 73A of FA - there is a categorical certificate given by M/s PACL indicating that.....
September 20, 2023 Case Laws Service Tax

Liability of appellant to pay service tax or not - Merely because the Diocese is registered under the Societies Registration Act, 1860, it cannot be said that it......
September 20, 2023 Case Laws Service Tax

Classification of services - Supply of Tangible Goods service or not - supply of DG Sets on rental basis for a non temporary period - Transfer of right to use or not -......
September 20, 2023 Case Laws Central Excise

Scope of SCN - CENVAT Credit - goods exported on FOC basis where no sale proceeds were received - the entire demand is bad in law at the impugned order has travelled......
September 20, 2023 Case Laws Central Excise

100% EOU - The Adjudicating Authority has denied the exemption Notification No. 21/2002-CUS on the ground that the raw material imported by the appellant was under “Nil”....
September 20, 2023 Case Laws Central Excise

Exemption in respect of motor vehicles subject to certain conditions - transfer of ownership versus related party transactions - merely because the appellant and M/s......
September 20, 2023 Case Laws Indian Laws

Dishonour of Cheque - money lending business - It is acceptable proposition of law that section 3 of Punjab Registration of Money Lenders Act, 1938 does not limit......
September 19, 2023 Case Laws GST

Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are......
September 19, 2023 Case Laws GST

Process amounting to manufacture or not - mixing of scent (mixture of various perfumes and not Jarda Scent) in raw unmanufactured tobacco dust - the product of the......
September 19, 2023 Case Laws GST

Reversal of Input Tax Credit - raw materials purchased are already used in the manufacture of finished goods and the finished goods are destroyed in the fire accident......
September 19, 2023 Case Laws GST

Classification of goods - Automobile Accessories - Electrical & mechanical spare parts of electric vehicle - Electrical & mechanical spare parts of electric vehicle are.....
September 19, 2023 Case Laws Income Tax

Income taxable in India - dividend income earned by the assessee - such income is exempted under Omani Tax Laws - Appellant (Revenue) has not been able to demonstrate as....
September 19, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Failure to rely upon the decision of HC / SC at objection stage - We fail to understand why these decisions could not have been taken......
September 19, 2023 Case Laws Income Tax

Revision u/s 263 - goodwill created by virtue of demerger scheme - the Assessing Officer had examined the aspect of the assessee’s claim during the course of acceptance,....
September 19, 2023 Case Laws Income Tax

Reopening of assessment - genuineness of the purchase transactions - information was not supplied to the petitioner - Despite these documents having been placed by the......
September 19, 2023 Case Laws Income Tax

Reopening of assessment - under-declaration of the investment made - Whether merely because certain issues and additions were considered during the block assessment......
September 19, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - there was no transfer of copyright in the ‘off the shelf’ sale software; the consideration received thereby....
September 19, 2023 Case Laws Income Tax

Validity of draft assessment order passed u/s 143(3) r.w.s. 144 r.w.s. 144C(1) - reference to DRP - the final assessment order was passed by the AO on 19.12.2017 and......
September 19, 2023 Case Laws Income Tax

Depreciation - Determination of cost of acquisition - Reduction of amount of subsidy - Explanation 10 to section 43(1) - the said section is not applicable on the facts.....
September 19, 2023 Case Laws Income Tax

Denial of registration u/s 12A - activities are charitable in nature or not? - As per the bye laws of the assessee society, the membership is open to all state......
September 19, 2023 Case Laws Income Tax

Revision u/s 263 - source of cash deposited in the Bank account - There is a direct nexus between the transaction of sale and the cash deposited in the bank account of......
September 19, 2023 Case Laws Income Tax

Deduction u/s 80P(2)(a) - interest income - When the assessee is wholly and exclusively doing its business for its members, the earning of interest on FDs with the banks....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Validity of Admission of application for CIRP by the NCLT of the respondent no. 2 (SBI) after condoning delay and without making the appellant Bank as party - Period of.....
September 19, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - when to obtain approval from the CCI? - Although, the RP subsequently clarified that approval can be obtained even after the approval by......
September 19, 2023 Case Laws Insolvency and Bankruptcy

Who is entitled to get the income tax refund after de-merger - Jurisdiction to direct the IT Department and RBL Bank Ltd. - It is submitted that, income tax refund which....
September 19, 2023 Case Laws Central Excise

Refund of unutilised CENVAT credit on closure of factory in the form of cash - since the accumulated cenvat balance lying in the books was claimed as refund, in my......
September 19, 2023 Case Laws VAT and Sales Tax

Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act......
September 19, 2023 Case Laws Income Tax

Validity of the order passed u/s 147 - insufficient reason to believe - There is no basis mentioned in the reasons for the belief of the Assessing Officer that the......
September 18, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - difference in the value that was adopted by the stamp valuation authority for payment of stamp duty as against the value for which the......
September 18, 2023 Case Laws Income Tax

Addition u/s 68 - disallowance of exemption of long-term capital gains claimed u/s 10(38) - it was specifically submitted that the assessee has never invested through......
September 18, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to......
September 18, 2023 Case Laws Customs

Valuation - Validity of findings of SVB - Matter remanded back to original authority for fresh adjudication - Non-examination of documents properly - The findings of the....
September 18, 2023 Case Laws GST

Suspension of GST registration of petitioner - A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have....
September 18, 2023 Case Laws GST

Refund of IGST - exparte order - opportunity of a hearing not provided - the respondent No.3 needs to follow the procedure which has been set out in the rules - it is......
September 18, 2023 Case Laws GST

Seeking release of vehicle detained with goods - It is seen that the respondent intercepted the consignment on 24.07.2023 and issued a detention order on 24.07.2023, the....
September 18, 2023 Case Laws GST

Classification of goods - treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them - The......
September 18, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice u/s 274 - non specification of clear charge - The aforesaid failure of the A.O cannot be merely dubbed as a technical default as....
September 18, 2023 Case Laws Income Tax

Deduction under Sec. 80P - Claim of NPA - Recovery from accounts classified as “Non-Performing Assets” (NPA) - claim of deduction was declined by them for the reason......
September 18, 2023 Case Laws Income Tax

Taxability of Advance Rent received - the assessee received advance rent from the Government Agencies which is not accrued to the assessee and the same has to be taxed......
September 18, 2023 Case Laws Customs

Drawback claim - The respondents / Department have neither passed a formal order rejecting the claim - Entitlement of claim wehre the petitioner did not pay any Basic......
September 18, 2023 Case Laws Customs

Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the......
September 18, 2023 Case Laws Customs

Valuation of imported goods - rough diamonds - rejection of declared value - If the certification was suspected to be faulty or not pertinent to the impugned goods,......
September 18, 2023 Case Laws Customs

Revocation of Customs Broker License - forfeiture of security deposit - the appellant had not interacted with the proprietor of the importing entity is on record;......
September 18, 2023 Case Laws Service Tax

Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service......

1 ....32 33 34 353637 38 39 40........ 129

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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 ...