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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 1951 to 2000 of 6412 Records

1 ....36 37 38 394041 42 43 44........ 129

September 9, 2023 Case Laws Income Tax

Validity of assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - The case of the assessee is that the communication, namely the......
September 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied....
September 9, 2023 Case Laws Income Tax

Addition of cash deposit made during demonetization period u/s 68 - Mere statistics of preparation of number of bills, transactions cannot be used to invoke the......
September 9, 2023 Case Laws Income Tax

Disallowance of deduction claimed u/s. 80P - the funds available are for the business purpose of providing credit facilities - It is only because in a given point of......
September 9, 2023 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - Advance given by the assessee to Group Company - As the advance given by the assessee to SIL which was for business purpose......
September 9, 2023 Case Laws Income Tax

Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken.....
September 9, 2023 Case Laws Customs

Permission for provisional release of the goods - ball-bearings - The goods in question are subject matter of one bill of entry. Show cause notice itself, although is......
September 9, 2023 Case Laws Companies Law

Deed of pledge of shares - voting right - The express terms of the Deed of Pledge will prevail - In the present case the use of the pledged goods will include exercise......
September 9, 2023 Case Laws Companies Law

Striking off of the name of the company - considering that the Appellant Company is having substantial movable as well as immovable assets, it cannot be said that the......
September 9, 2023 Case Laws Central Excise

CENVAT Credit - inputs - manufacture took place or not - payment of duty of excise - In effect, therefore, the utilization of credit for cleared products is tantamount......
September 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - compounding of offence - Since, in the instant case, the petitioner-accused after being convicted under Section 138 of the......
September 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - Evasion of GST - creating fake, forged and fabricated firms - The custodial interrogation of the applicant is required. Considering.....
September 8, 2023 Case Laws GST

Seeking grant of anticipatory bail - evasion of tax - illegal transportation - from the material collected by the prosecution , prima facie, it is not established that......
September 8, 2023 Case Laws Income Tax

Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -....
September 8, 2023 Case Laws Income Tax

TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch......
September 8, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - bonus shares received - when there is an issue of bonus shares, the money remains with the company and nothing comes to the shareholders as.....
September 8, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - Developer of works contractor - Disallowance of claim as no development of the infrastructure facility carried away - the assessee-company has......
September 8, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - there was irregularity in disposing of the objection raised by the assessee against re-opening......
September 8, 2023 Case Laws Income Tax

Penalty u/s. 272A(1)(d) - non compliance to notice u/s. 142(1) due to covid pandemic - addition u/s. 68 - As it is observed that when there is a reasonable cause for the....
September 8, 2023 Case Laws Income Tax

Disallowance of interest expenses u/s 57 - nexus between the interest income from FDs and the interest paid by the assessee - In assessee's case the assessing officer......
September 8, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - Voice Interconnect Services (IUC) - the installation and operation of sophisticated equipments are with the....
September 8, 2023 Case Laws Income Tax

Denial of tax treaty benefit due to lack of commercial substance in Singapore - Benefit of DTAA - In any event, the ld. AO in all fairness ought to have accepted the......
September 8, 2023 Case Laws Customs

Cancellation of the MEIS Scrips granted to the Respondent Company confirmed - levy of penalty - The initial supply of goods by the exporter to a logistics company is......
September 8, 2023 Case Laws Customs

Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of.....
September 8, 2023 Case Laws Customs

Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered....
September 8, 2023 Case Laws Customs

Determination of classification and valuation - Old & Worn Clothing - It is a well settled principle that in case of old and used goods, if the value is liable for......
September 8, 2023 Case Laws Companies Law

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the......
September 8, 2023 Case Laws Companies Law

Criminal conspiracy - deceive the banks - committing a criminal breach of trust and faith - vicarious liability - It is submitted that Petitioner were never being the......
September 8, 2023 Case Laws Companies Law

Prosecution proceedings against the Directors of the company - Falsification of accounts of A1 Company - Complaint against the persons where not the Directors during the....
September 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the......
September 8, 2023 Case Laws Service Tax

Refund of unutilised CENVAT - export of services - intermediary services or not - The plea that SGIPL is not providing any services on its own account is misplaced. It......
September 8, 2023 Case Laws Service Tax

Recovery of Service Tax - foreign exchange outflow on RCM basis for personal use - credit card was used to make payments to “Facebook” - The entire premise under which......
September 8, 2023 Case Laws Service Tax

CENVAT Credit - steel materials such as Steel Plates, HR Plates, Angles, Channels etc. - providing output services such as Port service, Cargo Handling Service, Supply......
September 8, 2023 Case Laws Service Tax

Non-payment of service tax - rendering of services as a consortium partner - The Appellant has rendered their respective share of the work order to BHEL, but service tax....
September 8, 2023 Case Laws Central Excise

Capacity based payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines - The challenge to Rule 8 must fail when tested on the anvil of the Second......
September 8, 2023 Case Laws Central Excise

Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there....
September 6, 2023 Case Laws GST

Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no.....
September 6, 2023 Case Laws GST

Refund of the amounts recovered and stay of the assessment order - Appellate Tribunal is not constituted - The Assessing Authority in the scheme of the enactment could......
September 6, 2023 Case Laws GST

Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed.....
September 6, 2023 Case Laws GST

Levy of tax and penalty - it is alleged that the e-way bill was being reused - it is for the seizing authority to establish by evidence that e-way bill was being reused.....
September 6, 2023 Case Laws Income Tax

Exemption u/s 11 - investment in violation of Section 11(5) - investment of Rs. 1.5 crore and transfer of 100 acres of land by the Appellant to HITEX squarely covered......
September 6, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Error in computing LTCG - Based on the facts, AI ought to have accepted the claim of the assessee that the claim of loss was not intentional. -......
September 6, 2023 Case Laws Income Tax

Addition u/s 68 - allegation that assessee had taken bogus loans from individuals who were engaged in cheque discounting activities - if the transaction is through......
September 6, 2023 Case Laws Income Tax

Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration.....
September 6, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty - provision of bandwidth capacity and for provision for interconnect services - The term "process" used under......
September 6, 2023 Case Laws Income Tax

Exemption u/s. 11 - nature of microfinance activity carried on by the appellant - relief to poor - business activists or not? - charging 50% higher rate of interest -......
September 6, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has failed to establish that the AO has made necessary enquiries - there is no doubt about applicability of Explanation (2) to section 263(1)....
September 6, 2023 Case Laws Income Tax

Income taxable in India - subscription revenue for allowed ‘access’ to the database to view the videos - taxability of foreign income in India - the subscription revenue....
September 6, 2023 Case Laws Income Tax

Disallowance u/s 40A(3) - transactions and payments made in cash - assessee filed affidavits from sub-contractors of assessee firm and they insisted for cash payments to....
September 6, 2023 Case Laws Income Tax

Levy of penalty u/s. 271F - assessee has filed the Return of Income after issuance of notice u/s. 148 of the Act, even though the taxable income of the assessee is......

1 ....36 37 38 394041 42 43 44........ 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...