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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2051 to 2100 of 6412 Records

1 ....38 39 40 414243 44 45 46........ 129

September 2, 2023 Case Laws GST

Input Tax Credit - supply or not - Nature of target-based gift/incentive - The applicant’s obligation to issue gold coins and white goods to the dealers/ customers upon.....
September 2, 2023 Case Laws GST

Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to......
September 2, 2023 Case Laws GST

Levy of GST - interest on delayed payment of consideration - interest on 60% of the capex payable over and above on the consideration value at the rate linked to SBI......
September 2, 2023 Case Laws GST

Exemption from GST - Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment....
September 2, 2023 Case Laws GST

Exemption from GST - services of crushing wheat provided by the State Government - The instant supply of services by way of milling of food grains into flour (atta) to......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee has availed cash loan - To test the correctness of the order, it is necessary that the disputed question of facts have to be......
September 2, 2023 Case Laws Income Tax

Prosecution u/s 276C(1) - willful default of payment of tax - There is no doubt that penalty proceeding and prosecution can go simultaneously in the facts and......
September 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Transaction of purchases being made by the petitioner from M/s NSE had been found to be bogus one on the basis of......
September 2, 2023 Case Laws Income Tax

Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications......
September 2, 2023 Case Laws Income Tax

Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only......
September 2, 2023 Case Laws Income Tax

Validity of order passed u/s 147 - not providing any opportunity of hearing - Though this Court is very reluctant to interfere with any order u/s 143(3) or u/s 147 since....
September 2, 2023 Case Laws Income Tax

Nature of interest income - Appropriate taxable head of income - Because except its subsidiary, the assessee has not given Bank Guarantee to anybody else, which can......
September 2, 2023 Case Laws Income Tax

Taxability as Fee for Included Service (FIS) u/A 12 of India-USA DTAA - As per Example 7 of the Memorandum of Understanding to India-USA DTAA, a receipt cannot be......
September 2, 2023 Case Laws Income Tax

Addition u/s 68 - assessee has received unsecured loan - as per AO lenders are not capable of providing such loan to assessee - Identity was not disputed by the AO. -......
September 2, 2023 Case Laws Income Tax

Disallowing set off of short term capital loss on sale of shares scrips against the short term & long term capital gain - ingenuine transaction - merely because there......
September 2, 2023 Case Laws Income Tax

MAT computation u/s 115JB - Action of AO including the agriculture income for the purpose of MAT is not correct - Firstly, there was no mistake in the original orders......
September 2, 2023 Case Laws Income Tax

Revision u/s 263 - Assessee has shown only an amount from the capital account towards drawings which he is trying to explain the source of investment - AO has completely....
September 2, 2023 Case Laws Income Tax

Denial of Foreign tax credit - If the finding of lower authority regarding place of effective management is presumed to be correct, in that case, no tax could be charged....
September 2, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Activities of Para-Medical Council are commercial in nature or not - the object of the appellant Council qualified as.....
September 2, 2023 Case Laws Customs

Levy of penalty on the appellants (CHA firm) - Smuggling - Red Sanders - As the SCN fails to bring to fore any express and active collusion in the attempted exports of......
September 2, 2023 Case Laws Customs

Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no......
September 2, 2023 Case Laws Customs

Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of....
September 2, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - country of origin - Without checking the authenticity of the certificate.....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - whether the CIRP proceedings were fraudulently and maliciously initiated SBI declared the credit amount as NPA - The submission of....
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Admission of application u/s 7 of IBC in an Ex-parte order - non-appearance of corporate debtor - the observations made by the Adjudicating Authority in the......
September 2, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Liquidation Proceedings’ against the ‘Corporate Debtor - pendency of ‘Arbitral Proceedings’ - t the ‘Liquidator’ had correctly rejected the......
September 2, 2023 Case Laws Service Tax

Exemption of service tax - Government Authority - The works carried out by the Appellant would qualify under 'Planning for economic and social development' as defended......
September 2, 2023 Case Laws Service Tax

Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the......
September 2, 2023 Case Laws Service Tax

Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the......
September 2, 2023 Case Laws Income Tax

Prosecution proceedings for TDS default - allegation that petitioner’s firm had deducted TDS for the financial year 2015-16, Assessment year 2016-17 but failed to......
September 2, 2023 Case Laws Service Tax

Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be......
September 2, 2023 Case Laws Central Excise

Levy of Penalty - suppression of facts or not - Availment of Irregular Credit - Demand based on Audit observations - the appellant immediately reversed the credit as and....
September 2, 2023 Case Laws Central Excise

Extended period of limitation - They were under the bonafide belief that the processes undertaken by them did not amount to manufacture and accordingly cleared the goods....
September 2, 2023 Case Laws VAT and Sales Tax

Taxability - Deemed sale or not - receipts towards royalty and the transfer of the right to use intangible property - the transferee obtained a legal right to use the......
September 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - in view of the evidence adduced on behalf of the complainant to prove the complaint case, the burden of proof which was shifted upon the accused to....
September 1, 2023 Case Laws GST

Refund of unutilised balance of Input Tax Credit (ITC) - Scope of amendment to rules - The 2022 Amendment Rules inserts a new stipulation for comparison between two......
September 1, 2023 Case Laws GST

Violation of principles of natural justice - availment of fraudulent credit - The respondents have completed the entire proceedings within two months and there is......
September 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression....
September 1, 2023 Case Laws GST

Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The....
September 1, 2023 Case Laws Income Tax

Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of......
September 1, 2023 Case Laws Income Tax

Validity of faceless assessment u/s 143 (3) r.w.s 144B - period of limitation - shorter period to respond - The assessment order passed u/s 144B read with Section 263 of....
September 1, 2023 Case Laws Income Tax

Prosecution of offence u/s 276-B r/w 278B(2) - belated payment of TDS into the Central Government Treasury - The sanction was granted without considering payment of......
September 1, 2023 Case Laws Income Tax

Unexplained deposit of cash u/s 69A - as submitted that the source of the said sum is gift from relative which is not taxable u/s 56 - Considering the fact that......
September 1, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation - To be calculated from the date of original assessment or from the date of re-assessment after reopening - the issue on which......
September 1, 2023 Case Laws Income Tax

Additions of benefits or perquisites received as business income - waiver of loan u/s 28(iv) - the assessee had purchased the equipment, for which assessee had not paid.....
September 1, 2023 Case Laws Customs

Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - In the present case, the provisions of Section 138C of the.....
September 1, 2023 Case Laws Service Tax

Scope of the order of tribunal - dismissal of ROM application without considering the contentions raised - question answered in favour of Appellant and against the......
September 1, 2023 Case Laws Service Tax

Condonation of delay in filing appeal before the commissioner (appeals) - the appellate authority has no power to allow the appeal to be presented beyond the period of......
September 1, 2023 Case Laws Central Excise

Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered....
September 1, 2023 Case Laws Central Excise

Denial of CENVAT Credit - Availing benefit of SVLRDS - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of......

1 ....38 39 40 414243 44 45 46........ 129

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

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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.

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