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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1851 to 1900 of 6412 Records

1 ....34 35 36 373839 40 41 42........ 129

September 14, 2023 Case Laws GST

Rejection of Refund of IGST - Export of services - intermediary or not - distinct person - Although, it is mentioned that the petitioner is an intermediary but there is.....
September 14, 2023 Case Laws GST

Validity of Criminal proceedings - Allegation of Abetting mis-utilisation of Input Tax Credit for the wrong figures / amount by two of the Dealers - the basis of filing.....
September 14, 2023 Case Laws GST

Maintainability of petition - alternative remedy not availed - approaching directly to High Court - The petitioner by his own failure has not availed the appellate......
September 14, 2023 Case Laws Income Tax

Capital gain - transfer u/s 2(47) - unregistered JD agreement - appellant had not received any consideration - since an unregistered agreement involving the transfer of.....
September 14, 2023 Case Laws Income Tax

Assessment u/s 68 - unexplained cash credit - Tribunal, as a matter of fact, did not inquire into the financials of investor companies and, therefore, according to us,......
September 14, 2023 Case Laws Income Tax

Claim of Depreciation on the brands used by assessee - intangible assets - A careful perusal of clause (b) of Explanation 3 extracted hereinabove shows that the......
September 14, 2023 Case Laws Income Tax

Allowable revenue expenditure - treatment to the travelling expenses of the Director's wives as well as fees paid for professional service - Allowed as revenue expenditure - HC
September 14, 2023 Case Laws Income Tax

Penalty levied u/s 271B - not getting the audit u/s 44AB - appellant is a Charitable Trust - the addition made by the Ld AO u/s 37(1) was accepted by the appellant,......
September 14, 2023 Case Laws Income Tax

Valuation of closing stock - There is no any purchase by the assessee during the year, and the sale made by the assessee is out of opening stock only. In the closing......
September 14, 2023 Case Laws Income Tax

Refund of excess Dividend Distribution Tax (“DDT”) paid by the assessee - wherever the Contracting States to a tax treaty intend to extend the treaty protection to the......
September 14, 2023 Case Laws Income Tax

Disallowances of working Director’s commission on profits - Whether eligible as deduction u/s 36(1)(ii)? - the payment of commission to the Director could not have been.....
September 14, 2023 Case Laws Income Tax

Penalty u/s. 271B - failure to get his books of accounts audited - if for some reason the assessee had not maintained books of account, then the appropriate provision......
September 14, 2023 Case Laws Income Tax

Addition u/s 68 - Proof of receipt of Cash Component against sale of property / loan agreement - AO does not determine in which year such cash was paid and if so,......
September 14, 2023 Case Laws Income Tax

Correct head of income - investing activity done by the assessee - the contentions raised by the assessee cannot be brushed aside and he cannot be taxed on the receipt......
September 14, 2023 Case Laws Income Tax

Income taxable in India - Existence of Permanent establishment (PE) - royalty/fee for technical services (FTS) - India-Germany DTAA - income from supervision services......
September 14, 2023 Case Laws Customs

Provisional release of goods - imported goods (black pepper) are prohibited goods or not - There is no mandate that the goods shall be absolutely confiscated and vested.....
September 14, 2023 Case Laws Customs

Loss of reputation / Defamation - Allegation of Smuggling - the ingredients of the offence of cheating are prima facie made out on a reading of the complaint along with.....
September 14, 2023 Case Laws Customs

Entitlement for interest on refund - finalizing the assessment after delay of 8 years - The appellant is entitled to interest if the refund is payable after the expiry......
September 14, 2023 Case Laws Customs

Valuation of goods (spare parts) - related party transaction or not - post importation expenses - Since the Department were dealing with legal issues which involved......
September 14, 2023 Case Laws Customs

Attempt to export unfinished leather in the guise of finished leather - Prohibited goods or not - After taking note of the fact that the goods have been provisionally......
September 14, 2023 Case Laws Customs

Calculation of duty at the time of finalization of final assessment - import of HSD and SKO - to be paid on the basis of invoice value and the quantity indicated on the.....
September 14, 2023 Case Laws Customs

Project Import - demand of differential duty - levy of penalty - undervalued goods - The finalization has happened after 15 years of provisional assessment which is......
September 14, 2023 Case Laws SEBI

Violation of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Related party transactions - We find that the appellants had committed......
September 14, 2023 Case Laws SEBI

Levy of penalty- Fraudulent issuance of GDRs by the Company - the imposition of penalty upon the appellant after 12 years from date of resigning is excessive. In a large....
September 14, 2023 Case Laws Service Tax

Rebate claim rejected - export of services - While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the......
September 14, 2023 Case Laws Central Excise

Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the......
September 14, 2023 Case Laws Central Excise

Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence......
September 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - Scope of term "Shall" - Condition imposed is mandatory of not - requirement of depositing 20% of the amount of compensation - In these cases, both.....
September 13, 2023 Case Laws GST

Validity of summons issued during investigation proceedings - Seeking desealing of the premises in question to enable the petitioner to run the business - The petitioner....
September 13, 2023 Case Laws Income Tax

Assessee in default - TDS u/s 201(1) - TDS u/s 195 - in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to....
September 13, 2023 Case Laws Income Tax

Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not....
September 13, 2023 Case Laws Income Tax

Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent.....
September 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - non filing of reply/returns - the petitioner was unable to access the internet facility - this is a fit case for exercising discretion.....
September 13, 2023 Case Laws Income Tax

Validity of the order of the CIT(A) - Non admission of additional evidence - It is indeed the sacrosanct obligation of the first appellate authority to have ensured that....
September 13, 2023 Case Laws Income Tax

Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was......
September 13, 2023 Case Laws Income Tax

Disallowance of proportionate interest u/s. 36(1)((iii) - loan taken for construction of building for the year under consideration on which the assets were not put to......
September 13, 2023 Case Laws Income Tax

Additional income disclosed during the course of survey - To be taxed @ 60% u/s. 115BBE or not - the AO and the Ld.CIT(A) are erred in assessing additional income......
September 13, 2023 Case Laws Income Tax

Additions against unsecured loan received - Loan takenfrom NBFCs - it can be seen that they have followed all the RBI guidelines and prudential norms issued by RBI as......
September 13, 2023 Case Laws Income Tax

Ex-parte order by CIT(E) - Effective service of notice u/s 282 - The impugned order of the ld.CIT(E) is, therefore, not sustainable in the eyes of law. The same is......
September 13, 2023 Case Laws Income Tax

Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for.....
September 13, 2023 Case Laws Customs

kerosene oil or not - Mixed Mineral Hydrocarbon Oil - The test report from the Mumbai Laboratory as well as the re-testing report from CRCL, New Delhi clearly indicate......
September 13, 2023 Case Laws Customs

Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible......
September 13, 2023 Case Laws Customs

Time limit for amending shipping bills - In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate......
September 13, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Dues towards stock exchange - Financial debts / Financial Service Provider - Validity of order of NCLT admitting the application of the Ex-Directors....
September 13, 2023 Case Laws Service Tax

SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no....
September 13, 2023 Case Laws Service Tax

Levy of penalty u/s 78 of FA - Since the elements of fraud, mis-statement or suppression of facts etc. with an intent to evade service tax are not present in the matter.....
September 13, 2023 Case Laws Central Excise

Reversal of cenvat credit wrongly availed - Extended period of limitation - the wordings of Rule 16 of Central Excise Rules, 2002 does give room for interpretation and......
September 13, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Belated claim pertaining to arbitral Award - The appellant is a commercial entity. That they were litigating against the Corporate Debtor is an undoubted fact. We....
September 13, 2023 Case Laws Central Excise

Denial of Benefit of area based exemption - the commercial production could not be commenced before 31.03.2010 - the electricity consumption as per the electricity......
September 13, 2023 Case Laws Central Excise

Refund of amount pre-deposited as demand - Any amount which the respondent had deposited during investigation or at any time including at the time of filing the appeal......

1 ....34 35 36 373839 40 41 42........ 129

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...