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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2351 to 2400 of 6412 Records

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August 17, 2023 Case Laws Income Tax

Deduction u/s 80IA - notional carried forward of unabsorbed losses/depreciation - The deeming fiction created by sub-section (5) of Section 80IA does not envisage such......
August 17, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - entities engaged in providing other than essential services - business of providing built-up space or making available....
August 17, 2023 Case Laws Income Tax

Addition made on the basis of loose papers found and seized from the third person - the jottings made without identification of any asset or investment cannot be the......
August 17, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii) - Determination of value of shares on the basis of financial statement of a Company or the book value does not have much relevance under DCF......
August 17, 2023 Case Laws Income Tax

Benefit of deduction u/s 80IA - portion of the interest attributable on the bank loan - loan not used for business purpose - Contention of the AO that this was a......
August 17, 2023 Case Laws Income Tax

Unexplained cash credits u/s 68 - There is no justification in treating the loans raised by the assessee from the said companies as unexplained cash credits u/s 68 -......
August 17, 2023 Case Laws Customs

Withholding of permission to the petitioner’s vessel to leave the Haldia Dock Complex - in any event, the Customs officials have not claimed any import duty from the......
August 17, 2023 Case Laws Customs

Provisional release of goods - the Act of adjudicating authority in deciding an application for provisional release is adjudicating procedure and not a ministerial act......
August 17, 2023 Case Laws Customs

Recovery of money towards local and detention charges and value of the containers - The present suit for recovery of money has nothing to do with any of the statutory......
August 17, 2023 Case Laws Customs

Levy of Anti Dumping Duty (ADD) - Diethyl Thio Phosphoryl Chloride (DETPC) imported from China - The appellant is not liable to pay the Anti-Dumping Duty as the......
August 17, 2023 Case Laws Customs

Confiscation - quantum of redemption fine and penalty - import of old and used worn clothing, completely fumigated - - the redemption fine and penalty imposed on the......
August 17, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Period of limitation - date of NPA to be taken as date of default or not - the period of limitation would be attracted from the date when the......
August 17, 2023 Case Laws Service Tax

Classification of Service - Tour Operator Service or not - keeping in view the fact that the vehicles involved were tourist vehicles and not stage carriages, he has......
August 17, 2023 Case Laws Service Tax

Short payment of service tax on works contract service - challans were not in the name of the assessee- appellant - As the partnership firm has no service tax liability.....
August 17, 2023 Case Laws Service Tax

Non-payment of Service tax - reimbursable expenses - foreign owners where payment is received in foreign currency - the quantification of the value of the service can......
August 17, 2023 Case Laws Central Excise

Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise......
August 17, 2023 Case Laws Indian Laws

Dishonour of Cheque - Framing of charges - The averment in the complaint would be supported by legal presumption under Section 138 and 139 of Negotiable Instruments Act.....
August 16, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Although the impugned order is an appealable order, but considering that this is a clear case of violation of the......
August 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Bad Debts - Petitioner clearly showed that the Petitioner had in response to specific queries raised during the assessment proceedings,....
August 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reason to believe - deduction u/s 80IA - The entire claim of the petitioner for deduction u/s 80IA of the Act had been examined and......
August 16, 2023 Case Laws Income Tax

Dependent agency PE of the assessee in India - profit attribution to the said DAPE - TP adjustments - Arm's length price - it has been brought on record that assessee......
August 16, 2023 Case Laws Income Tax

Applicability of section 92BA(i) on the SDT [Specified domestic transactions] - Since in this case the assessee has undertaken international transactions for a sum which....
August 16, 2023 Case Laws Income Tax

TP Adjustment - Assessee contents that part of the Revenue reported in future years, but the contention of the assessee cannot be accepted for the simple reason that......
August 16, 2023 Case Laws Income Tax

Penalty u/s 271B - non-compliance of getting accounts audited u/s. 44AB - Ostensibly, the assessee was under bona fide belief that the advance are not turnover, which......
August 16, 2023 Case Laws Customs

Valuation of imported goods - undervalued goods or not - allegation based on contemporaneous import prices of similar goods - there is no finding as to how this......
August 16, 2023 Case Laws Customs

Valuation of export goods - overvalued goods or not - it is found that the appellant was informed as to constitution of the Valuation Committee. Even there was a......
August 16, 2023 Case Laws SEBI

Delisting orders from DSE - Rishab Ispat Ltd. - Promotors have failed to demonstrate the adequacy of efforts for providing exit to their shareholders in conformity with.....
August 16, 2023 Case Laws Insolvency and Bankruptcy

Seeking relief from Income Tax Dues - BIFR scheme - the promoters had not complied with the Scheme which they now submit is binding on all other parties. It also appears....
August 16, 2023 Case Laws Service Tax

Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly......
August 16, 2023 Case Laws Service Tax

Refund claim of amount paid under mistake of law - It is also noticed that it is a dispute between the appellant and the builder, two contracting parties. This dispute......
August 16, 2023 Case Laws Central Excise

Galvanized Silo Solution systems (Silos) - classifiable under Chapter sub-heading 9406 00 93 or under Chapter 8437 10 00 of CETA, 1985 - the classification of the said......
August 16, 2023 Case Laws Central Excise

Classification of goods - flue gas - merely because it is having contents more than 80% v/v, it cannot be said that the said gas is Nitrogen gas by applying rule 3(b) of....
August 16, 2023 Case Laws Central Excise

Extended period of limitation - short payment of duty - suppression of facts or not - It is also found that the appellant was supplying the goods to its own sister unit.....
August 14, 2023 Case Laws GST

Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling......
August 14, 2023 Case Laws GST

Rejection of Refund claim of voluntary deposit (during investigation) - recovery of GST from petitioner without serving a show cause notice in accordance with Section......
August 14, 2023 Case Laws Income Tax

Validity of reopening of assessment - Reason to believe - Pertinently, the question of going into the veracity and genuineness of material/evidence forming the opinion......
August 14, 2023 Case Laws Income Tax

Depreciation on goodwill that was created as a result of amalgamation - The judgment rendered in Smifs [2012 (8) TMI 713 - SUPREME COURT] clearly recognises goodwill to.....
August 14, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Concealment of income or not? - validity of notice - Tribunal is correct, both with regard to the fact there had been no concealment, as also......
August 14, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - reasons for reopening supplied but were not legible and not readable - Assessee was unable to file proper reply- It is not.....
August 14, 2023 Case Laws Customs

Smuggling - Seeking release of seized currency - Since, the petitioner has suppressed the fact of passing of final order of confiscation which was well within his......
August 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - pre-existing dispute - the Adjudicating Authority has erred by not considering the various e-mails communication exchanged between the corporate......
August 14, 2023 Case Laws Insolvency and Bankruptcy

CIRP - conduct of Resolution Professional (RP/IRP) - the Adjudicating Authority has rightly noted that the Appellant took advantage of the situation and mechanically......
August 14, 2023 Case Laws Service Tax

Denial of ab initio exemption from Service Tax - SEZ unit - the appellant had to construct dormitory where such workers / employees could be accommodated - CSR......
August 14, 2023 Case Laws Central Excise

Clandestine Removal - Grey Fabrics - It is also found that on the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and....
August 14, 2023 Case Laws Central Excise

Classification of goods - any Circular which is beneficial to the assessee should be given effect irrespective to the different correct legal position of classification.....
August 14, 2023 Case Laws VAT and Sales Tax

Payment of the Local Body Tax (LBT) - Post GST era - The contention that in view of the deletion of the provisions of the LBT by Maharashtra Act No. XLII of 2017, the......
August 14, 2023 Case Laws Indian Laws

Removal from Office/duty - Bank officer - Scope of public servant - the banking sector being governed by the Reserve Bank of India and considered as a limb of the State.....
August 14, 2023 Case Laws Indian Laws

Dishonour of Cheque - the cheque has been dishonoured due to closure of the bank account, since the very cheque in question is materially altered and had been returned......
August 12, 2023 Case Laws GST

Refund of amount recovered from the petitioner upon encashment of the bank guarantee - the revenue authorities were obligated in law to deal with that application in......
August 12, 2023 Case Laws GST

Violation of principles of natural justice - ex-parte impugned order - There are no reason for the adjudicating authority to pass that ex parte order, without any......

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