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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2451 to 2500 of 6412 Records

1 ....46 47 48 495051 52 53 54........ 129

August 10, 2023 Case Laws Customs

Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to......
August 10, 2023 Case Laws Insolvency and Bankruptcy

Rights of promoters - Failure to fulfill the obligation of construction of flats - the Promoters cannot derive any benefit out of the order of the NCLAT which is a......
August 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Demand of VAT - Validity of impugned assessment orders, assessment notices and demand notice - As per the position of law declared in the case of Ghanshyam......
August 10, 2023 Case Laws Insolvency and Bankruptcy

Admission of application for CIRP - Period of limitation - An admission, is the best peace of evidence, which can be used against the Maker, and this can be taken......
August 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Legality of admitting Section 7 Application - Existence of Financial Debt - Scope of Article of association - Delegation of power to Directors / Borrowing Powers.....
August 10, 2023 Case Laws Service Tax

Levy of Service tax - declared services or not - penal interest and bouncing charges - The impugned order holding that penal interest and bouncing charges received by......
August 10, 2023 Case Laws Central Excise

Classification of service - photography service or not - the activity undertaken by the appellant for preparation of Election Photo Identity Card, does not qualify under....
August 10, 2023 Case Laws VAT and Sales Tax

Default in payment of Tax by the Company - Charge levied on personal properties of Directors (for default of company) - the attachment of the properties is beyond the......
August 10, 2023 Case Laws Indian Laws

Condonation of delay in filing the response to notice - Dishonour of Cheque - There was no prayer for condonation of delay in present complaint. But foundation is there.....
August 10, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficiency of funds - The Session Judge totally overlooked the fact that Sec 139 N.I Act clearly includes a presumption that there exists a......
August 9, 2023 Case Laws Income Tax

Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised......
August 9, 2023 Case Laws Income Tax

TP Adjustment - MAM for Royalty payment - Having accepted the TNMM method as the most appropriate, it was not open to the TPO to subject only one element, i.e, payment......
August 9, 2023 Case Laws Income Tax

Rejection of Grant of registration u/s 12(A)(a) - genuineness of the objects of assessee-Trust - Tribunal has rightly come to the conclusion that while considering the......
August 9, 2023 Case Laws Income Tax

Unexplained cash credit - Gifts receipts from Mother - it would not be correct to conclude that the gift deed was an afterthought since the aforesaid transfers were made....
August 9, 2023 Case Laws Income Tax

Bogus Short term capital loss - accommodation entry transactions - No ambiguity in the sale and purchase of shares through the SEBI brokers - Assessee had purchased the.....
August 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - notice issued but not served - Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is......
August 9, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans received from various parties - the amount was not credited during the year under consideration, as such the same was carried forward......
August 9, 2023 Case Laws Income Tax

Addition on interest expenditure - principle of “consistency” - interest in the nature of penalty - when on identical facts, the Department has not made any disallowance....
August 9, 2023 Case Laws Income Tax

Addition of deposit into bank during demonetization period u/s 69A - The amount was kept by assessee-company for meeting the requirement of expenses and contingency as......
August 9, 2023 Case Laws Customs

Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in......
August 9, 2023 Case Laws Customs

Seeking grant of Anticipatory Bail - evasion of Customs Duty - running dummy entities through untrained and random individuals - Unless the applicant appears before the.....
August 9, 2023 Case Laws Customs

Maintainability of appeal - failure to make pre-deposit of duty amount in terms of section 129E - If the appellant wants to avail the remedy of filing the statutory......
August 9, 2023 Case Laws Income Tax

Addition u/s 69 - bogus LTCG - Penny Stock purchases - Overall facts on record and the nature of transaction clearly indicate that this transaction basically falls under....
August 9, 2023 Case Laws Customs

Confiscation - Determination of classification - It is the settled position of law that in cases where classification of goods is involved, confiscation by......
August 9, 2023 Case Laws Companies Law

Oppression and Mismanagement - seeking to grant waiver to the Petitioners in order to enable them to file application u/s 241 - The deemed waiver, which has been......
August 9, 2023 Case Laws Money Laundering

Remand in favour of the investigating agency - The learned Solicitor General is right in his submission that apart from the fact that the word “custody” is different......
August 9, 2023 Case Laws Central Excise

Classification of goods - CMO (Crude Mineral Oil) Residue - It is on record that CMO residue is obtained as remnant on distillation of crude oil, which is specifically......
August 9, 2023 Case Laws VAT and Sales Tax

Refund claim - illegal deduction and recovery from the contractors - The Railways had made a deduction on the ground that it is a works contract; which are negatived.......
August 9, 2023 Case Laws Indian Laws

Professional Negligence - abetting in evasion of Central Excise and Customs duties - Removal of Chartered Accountant (CA) from the list of Members for a period of three.....
August 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - condonation of delay - It is well settled principle of law that the case should be decided on its merits rather than technicalities. As there is......
August 8, 2023 Case Laws GST

Condonation of delay in filing appeal - Since the limitation for filing appeals is prescribed under Section 107(4) of the Tripura State Goods and Services Tax Act, 2017.....
August 8, 2023 Case Laws GST

Reimbursement of GST in respect of the works contract - Scope of tender / agreement - Since the petitioner was required to make a quote excluding the GST amount, it is......
August 8, 2023 Case Laws GST

Cancellation of registration of petitioner - vague SCN - Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no......
August 8, 2023 Case Laws GST

Input Tax Credit - Capital goods - motor vehicle - authorized car dealer - if the applicant is retaining the vehicle for his workshop as replacement vehicle as mentioned....
August 8, 2023 Case Laws Income Tax

Penalty u/s 271C - period of limitation to issue notice - A careful perusal of the second limb would show that the legislature has provided a limitation of six months,......
August 8, 2023 Case Laws Income Tax

Capital gain computation - deduction of indexed cost of improvement - amount paid by the appellant to the erstwhile owners requires to be allowed under the head “cost of....
August 8, 2023 Case Laws Income Tax

Income taxable in India - salary derived from Tanzania - resident but not ordinarily resident in India - eligibility of Relief u/s 90 - the salary is earned outside......
August 8, 2023 Case Laws Income Tax

Registration u/s 10(23C) - CIT cancelled the registration - it is established that the occurrence of one or more ‘specified violations’ is sine qua non for cancellation.....
August 8, 2023 Case Laws Income Tax

Correct head of income - treatment of gain on sale of shares in joint venture as capital gain or business income - CIT(A) while upholding the disallowance of set off of.....
August 8, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - Document Identification Number (DIN) - the assessment order when considered establish that DIN was not generated prior to uploading the....
August 8, 2023 Case Laws Income Tax

Addition on account of difference in amount with entries in ITS statement - when a fact is denied specifically on affidavit before any quasi judicial authority,......
August 8, 2023 Case Laws Income Tax

Penalty proceedings u/s. 270A - Additions made u/s 43CA r.w.s. 56 (2) (x) i.e. deeming sections - There is not even a whisper as to which limb of section 270A of the Act....
August 8, 2023 Case Laws Customs

Provisional release of the goods - Water Melon Seeds - prohibited goods or restricted goods - the Watermelon seeds are restricted goods but they cannot be treated as......
August 8, 2023 Case Laws Customs

Classification of imported goods - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game......
August 8, 2023 Case Laws Customs

Valuation of imported goods - The contentions of the appellant that where more than one price are available as the contemporaneous prices, the lowest of the prices has......
August 8, 2023 Case Laws Customs

Revocation of Customs Broker License - Mis-declaration of goods - When the appellants have not been engaged as a customs broker in the aforesaid transaction, there can......
August 8, 2023 Case Laws Customs

Levy of penalty u/s 112 (b) of the Customs Act, 1962 - Smuggling - gold biscuits of foreign origin - demand merely on the basis of the statements of the employees of the....
August 8, 2023 Case Laws Insolvency and Bankruptcy

Preferential Transactions - Validity of impugned order - error in accepting the conclusions in Forensic Report - the Transactions that took place between the period from....
August 8, 2023 Case Laws Service Tax

Entitlement to a reward under the Reward to informers - The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if....
August 8, 2023 Case Laws Service Tax

Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023,.....

1 ....46 47 48 495051 52 53 54........ 129

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F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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: 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...

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