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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2151 to 2200 of 6412 Records

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August 28, 2023 Case Laws Income Tax

Revision u/s 263 - case of “no enquiry” - Regarding introduction of Explanation 2 to section 263, as claimed by Ld. PCIT in his order, we only need to submit that the......
August 28, 2023 Case Laws Income Tax

Royality u/s 9 - Addition in respect of license fee for live and non-live transmission qua Sony Pictures Networks India Pvt.Ltd. - In the absence of any corresponding......
August 28, 2023 Case Laws Income Tax

Reopening of assessment - Assumption of jurisdiction by the A.O for disturbing a concluded assessment of an assessee based on a “change of opinion” is not permitted......
August 28, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - period of limitation - the original assessment u/s 143(3) is dated 21.11.2011 - the order u/s 154 has been passed on 29.06.2017, which....
August 28, 2023 Case Laws Customs

Levy of penalty on CHA u/s 114(i) and 114AA of the Customs Act, 1962 - acts of omission and commission in relation to the attempted illegal export of Red Sanders - So,......
August 28, 2023 Case Laws Customs

Valuation of import of ceramic tiles - Reliance placed in NIDB data on contemporaneous imports - There is no evidence put forward by the department as to the reason for.....
August 28, 2023 Case Laws Customs

Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs......
August 28, 2023 Case Laws Customs

Denial of request of conversion of free shipping bills into drawback shipping bills - Appellant should have been granted opportunity to establish that claim in terms of.....
August 28, 2023 Case Laws Service Tax

Supply of tangible goods for use - Lease of Vehicle / Charter of Vessels - during the charter period of vessels the right of possession of vessels and effective control.....
August 28, 2023 Case Laws Service Tax

Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the......
August 28, 2023 Case Laws Service Tax

GTA - Benefit of exemption / RCM - despite there are numbers of limited and private limited companies as service recipients, the Learned Commissioner (Appeals) has......
August 28, 2023 Case Laws Central Excise

Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for......
August 28, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - manufacture of dutiable as well as exempted goods - in a case where assessee avails the Cenvat credit on common input service and the same is....
August 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficiency of funds - As there are specific allegations against the respondent no.1 in the complaint and he was admittedly a partner in the......
August 28, 2023 Case Laws Indian Laws

Scope of arbitral award - The principle of interpretation of contracts adopted by the Division Bench of the High Court that when two constructions are possible, then......
August 26, 2023 Case Laws GST

Rejection of Refund of IGST - Period of limitation - defective application -The nature of the deficiencies as set out in deficiency memo no. 2 clearly indicate that the.....
August 26, 2023 Case Laws GST

Input tax credit - input services - renting/hiring of motor vehicles - ITC is not blocked on the renting of motor vehicles to provide transport facilities to women......
August 26, 2023 Case Laws GST

Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of......
August 26, 2023 Case Laws GST

Supply or not - activities of creating public awareness on COVID appropriate behaviour, Infection Prevention & Control and Community control - The activities undertaken.....
August 26, 2023 Case Laws GST

Input Tax Credit - GST paid on JCB (including spares) used by the Appellant for movement of goods in its place of business - Credit is available to assessee - AAR
August 26, 2023 Case Laws GST

Input Tax Credit - works contract services - The Applicant is entitled to ITC on the goods and services received towards repair of existing factory buildings (which were....
August 26, 2023 Case Laws Income Tax

Apportionment of income between spouses governed by Portuguese Civil Code - The provisions of Clause (e) of Section 2(22) of the Income Tax Act, 1961, in the present......
August 26, 2023 Case Laws Income Tax

TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from....
August 26, 2023 Case Laws Income Tax

Validity of assessment - Service of notice, summons, requisition, order and other communication - The Provisions of Income Tax Rules, 1962 under 127 also states that the....
August 26, 2023 Case Laws Income Tax

Limit limit to pass order u/s. 201(1)/201(1A) - default for non-deduction of tax at source (TDS) - A subsequent amendment to the provision cannot give a new lease of......
August 26, 2023 Case Laws Income Tax

Addition u/s 50C v/s 45(3) - Capital contribution in the partnership firm by way of transfer of Land (capital assets) by the partner - the consideration in the hand of......
August 26, 2023 Case Laws Income Tax

Penalty u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a bona fide mistake on part of the assessee in not deducting taxes.....
August 26, 2023 Case Laws Income Tax

Determination of fixed place of permanent establishment of assessee in India - CIS was practically the projection of assessee’s business in India and carried out its......
August 26, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - foreign travel expenses - Since the AO has not brought on record how the escapement of income has occurred by reason of omission or......
August 26, 2023 Case Laws Income Tax

Exemption u/s 10(26AAA) - Sikkimese - the assessee though is not a Sikkimese and is name is not appearing in the Register of Sikkim but as per the residential......
August 26, 2023 Case Laws Income Tax

Maintainability of appeal against Levy of interest u/s 234B & C and u/s 220(2) - assessment order passed u/s 143(3) r.w.s. 254 - There is a specified order i.e. order......
August 26, 2023 Case Laws Income Tax

Addition towards unrecorded turnover - transaction of buy / sale in Paddy Basmati through National Spot Exhange Ltd. (NSEL) - The assessee kept raising a claim before......
August 26, 2023 Case Laws Income Tax

TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -.....
August 26, 2023 Case Laws Customs

Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have.....
August 26, 2023 Case Laws Customs

Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the......
August 26, 2023 Case Laws Customs

Interest on delayed refund at notified rate of interest (6%) to the appellant - enhanced rate of interest - The Commissioner (Appeals) has relied on the decision of......
August 26, 2023 Case Laws Customs

Valuation of imported goods - hydraulic pumps - rejection of declared value - The impugned order has not offered any justification for acceptance of the compared imports....
August 26, 2023 Case Laws Customs

Valuation of imported goods - rejection of transaction value - Even if the waiver of SCN has been granted by the appellants in this case, still it was incumbent upon the....
August 26, 2023 Case Laws Insolvency and Bankruptcy

Withdrawal of application u/s 7 which was admitted - Acceptance of the One Time Settlement (OTS) - In view of the fact that CoC has not been constituted in pursuance of.....
August 26, 2023 Case Laws Service Tax

Delayed adjudication of show cause notice (about 12 years) - Meger of the assessee - There are no acceptable reason in facts or in law, which would make it possible for.....
August 26, 2023 Case Laws Service Tax

Non-adjudication of show cause notice issued 13 years back - Even in absence of the provisions of sub-section (4) (B) of Section 73, respondent no. 2 could not have......
August 26, 2023 Case Laws Service Tax

Liability to pay tax - Import of services - reverse charge mechanism (RCM) - the service of storage and warehousing has been received outside India. Hence, it is not......
August 26, 2023 Case Laws Service Tax

Rejection of the declaration filed by the appellant under VCES - The show cause notice in the present case is time barred and cannot be acted upon. Further, the Circular....
August 26, 2023 Case Laws Service Tax

Levy of Service tax - corporate guarantee - The appellant having received consideration against providing guarantee to its related company in the form of ‘corporate......
August 26, 2023 Case Laws Service Tax

CENVAT Credit - classification of input service - raising bills on the occupant towards the realization of electricity consumption charges - the classification or......
August 26, 2023 Case Laws Central Excise

Applicability of amendment to Rule 6 of the CENVAT Credit Rules, 2004 with retrospective effect - What was imperative was not issuance of a show cause notice but the......
August 26, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - CIRP proceedings undergoing - adjudication has been undertaken without such claims being lodged in the insolvency proceedings under the......
August 26, 2023 Case Laws Central Excise

Suo-moto re-credit - duty paid twice - The appellant being law abiding assessee even though suo-moto credit was available to them, they had reversed the same on pointing....
August 26, 2023 Case Laws Central Excise

SSI exemption - affixation of brand name of another person - Firstly the bracelet cannot be said to be a component or part of wrist watches to be used as original......
August 26, 2023 Case Laws Central Excise

Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason......

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

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

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

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