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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1901 to 1950 of 6412 Records

1 ....35 36 37 383940 41 42 43........ 129

September 12, 2023 Case Laws GST

Penalty order u/s 129(1)(b) of the GST Act, 2017 - Proof of ownership of goods - The E-way Bills being the documents of title to the goods were accompanying the goods......
September 12, 2023 Case Laws GST

Validity of SCN - Error in posting in the dashboard (Web Portal) - The problem has arisen on account of the complex architecture of the web portal. It has been designed.....
September 12, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - not striking off irrelevant matter - If without being sure as to what was the basis on which he was planning to impose the......
September 12, 2023 Case Laws Income Tax

Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake......
September 12, 2023 Case Laws Income Tax

Refund of amount wrongly deducted or paid to the Revenue Authorities - withholding of tax - It is indisputable that for the past over 13 years neither Kvaerner nor DAVY.....
September 12, 2023 Case Laws Income Tax

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year.....
September 12, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - change of opinion - It was not as if the AO did not address his mind to various facets of the ROI. Clearly, the route chosen by the......
September 12, 2023 Case Laws Income Tax

Disallowance of depreciation on Edible Oil Brand - NIL value at the time of merger - Assessee can transfer a unit or a division of an undertaking or a business activity.....
September 12, 2023 Case Laws Income Tax

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The......
September 12, 2023 Case Laws Income Tax

Deduction u/s 80G - donations which formed part of the spend towards CSR - The irresistible conclusion that would flow from it is that it is not the legislative......
September 12, 2023 Case Laws Income Tax

Claim of Depreciation - Determination of cost of Acquistion - Reduction of amount of entertainment tax subsidy - As entertainment tax subsidy granted by the State......
September 12, 2023 Case Laws Income Tax

Estimation of income - Bogus purchases - Reliability of statement of third party - merely the third person stated that he is involved in issuing accommodation bill, the.....
September 12, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of the affidavit relief upon by the AO - It is not self serving affidavit of the assessee but of concerned party from whom allegedly the......
September 12, 2023 Case Laws Customs

ontinued and prolonged suspension - Disciplinary proceedings against the Revenue office (Deputy Commissioner) - Case of involvement in fraudulent duty drawback case -......
September 12, 2023 Case Laws Customs

Clearance of Capital goods from SEZ to DTA under EPCG - Switchover thus from one scheme to another of capital goods needs to be construed strictly through specific......
September 12, 2023 Case Laws Customs

Demand of interest on differential duty - wrongful claim of exemption - the assessee has not paid any duty on clearance of the impugned equipment - the fact is also......
September 12, 2023 Case Laws Customs

Levy of Social Welfare Surcharge (SWS) - Since, the effective rate of the customs duty is ‘NIL’ or ‘Zero’, the rate of SWS would automatically become ‘zero’, inasmuch as....
September 12, 2023 Case Laws Customs

Preferential rate of duty - certificate of origin - Imports of ‘gold jewellery’/ ‘diamond studded gold jewellery’ effected from Thailand - There are no justification for....
September 12, 2023 Case Laws Insolvency and Bankruptcy

Interpretation of statute - Scope of the term "OR" - The word ‘or’ in the said sub-regulation should be read as ‘in addition to’ and not ‘to the exclusion of’. This......
September 12, 2023 Case Laws Service Tax

Valuation - inclusion of value of free supply of material like steel pipes and valves - It is clear from the above that the service tax is to be levied in respect of......
September 12, 2023 Case Laws Service Tax

Refund of CENVAT Credit - The services rendered by the Appellant are defined as taxable services under 65(105) of the Finance Act, 1994 but for the purpose of export......
September 12, 2023 Case Laws Central Excise

Rebate / Refund of duty paid on Export Goods - Recovery of alleged excess grant of rebate - As far as availability of rebate is concerned, the notification providing for....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - jurisdiction - The word ‘delivered’ used in Section 142(2)(a) of the NI Act has no significance and significance must be given to the text ‘for......
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - Period of limitation - Admittedly, the date of loan as emerged on record is 15.12.1998 and by applying the prescribed period of three years, as per....
September 12, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices......
September 11, 2023 Case Laws GST

Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the....
September 11, 2023 Case Laws Income Tax

Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section......
September 11, 2023 Case Laws Income Tax

Revision u/s 263 - Since the return filed by the assessee was selected for limited scrutiny, inter-alia, regarding deduction against income from other sources, the AO......
September 11, 2023 Case Laws Income Tax

Conversion of ‘limited scrutiny’ into ‘complete scrutiny’ - to cover the aspect of remuneration to partners - As the ld. CCIT did not make out any case of converting......
September 11, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(iiiab) - As per the CBDT circualr, the benefit of Sections 11/12 of the Act would be available to an assessee for a period prior to the year of......
September 11, 2023 Case Laws Income Tax

Penalty u/s. 271E - violation of the provisions of Section 269T - Repayment of monthly instalment in cash to Tata Finance Corporation - as the assessee had not only......
September 11, 2023 Case Laws Income Tax

Deduction u/s 54B - reinvestment of the sale proceeds of the agricultural land - The fact that the agricultural lands were situated within the 8 kilometres from the......
September 11, 2023 Case Laws Income Tax

Additions towards Credit card expenditure - when the income of the assessee has been taxed, he has the source of such expenditure available and therefore, making the......
September 11, 2023 Case Laws Income Tax

Rectification of mistake - Levy penalty u/s 271AAC or u/s 270 - No proceedings are pending before the CIT(A) - CIT (A) was not right in passing order of rectification by....
September 11, 2023 Case Laws Customs

Refund of the excess duty paid - Change in value - revised invoice generated - There are no evidences produced till date with regard to the revised transactions as to......
September 11, 2023 Case Laws Customs

Revocation of CB license - first time export goods -The appellants CB in this case cannot be held responsible in cases where they have verified the identity of the......
September 11, 2023 Case Laws Customs

Import of goods - failure to comply with the statutory requirement under Legal Metrology (Packaged Commodities) Rules, 2011 - Once the appellant had expressed their......
September 11, 2023 Case Laws Customs

Classification of imported goods - In case of heading 2106, the government has chosen to deviate from the prescription of the HSN by introducing Supplementary Notes to......
September 11, 2023 Case Laws Customs

Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components......
September 11, 2023 Case Laws Customs

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months as......
September 11, 2023 Case Laws Insolvency and Bankruptcy

E-auction of assets corporate debtors - who can participate - Scope of the term related party / relative - The expressions ‘related party’ and ‘relative’ contained in......
September 11, 2023 Case Laws Service Tax

Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is.....
September 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - quantum of fine - the courts can impose double the cheque amount as fine or lesser sum, by adding interest thereof, or to compensate the......
September 9, 2023 Case Laws GST

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of.....
September 9, 2023 Case Laws GST

Cancellation of GST registration - Insofar as the discrepancies in the tax returns and tax liability is are concerned, that too cannot be a ground for cancellation of......
September 9, 2023 Case Laws GST

Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock......
September 9, 2023 Case Laws GST

Refund of Input Tax Credit (ITC) - zero-rated supplies - input supplies for exporting rice and sugar - None of the said orders indicate any reason as to why the......
September 9, 2023 Case Laws GST

Validity of ex-parte order raising demand of GST - No sufficient time was afforded to the petitioner to represent his case - The order passed exparte in nature, does not....
September 9, 2023 Case Laws Income Tax

Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to....
September 9, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Service of the Notice u/s 148 - Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on......

1 ....35 36 37 383940 41 42 43........ 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...