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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2501 to 2550 of 6412 Records

1 ....47 48 49 505152 53 54 55........ 129

August 8, 2023 Case Laws Service Tax

Belated adjudication of SCN - Recovery of Service Tax - A substantial delay and inaction on the part of the department to adjudicate the show cause notice would......
August 8, 2023 Case Laws Service Tax

Classification of services - Broadcasting Services or not - The permission letters submitted before the competent authority for issuing licence shows that these channels....
August 8, 2023 Case Laws Central Excise

Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the......
August 8, 2023 Case Laws Indian Laws

Dishonour of Cheque - misuse of blank cheque or not - Both the courts below concurrently found that the cheque in question was issued towards the legally enforceable......
August 8, 2023 Case Laws Indian Laws

Defamation - false entry in CIBIL - Section 23 of the CIC Act provides for offences and penalties if any false entry is made by any person in any written or other......
August 7, 2023 Case Laws GST

Seeking grant of bail - Evasion of tax - Being a family man having responsibilities, clean antecedents and fixed abode, it is unlikely that he poses any flight risk......
August 7, 2023 Case Laws Income Tax

Revision u/s 263 - ‘anonymous donation’ receipts - the assessee had furnished record of the identities indicating name and address of persons making the contributions.......
August 7, 2023 Case Laws Income Tax

Income accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and......
August 7, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Taxability of “cloud service fee” received by the assessee from customers in India - the payments received by the assessee......
August 7, 2023 Case Laws Income Tax

Income from other sources u/s 56 or unexplained cash receipts u/s 69A - when the amounts received in cash against the same transaction of sale of flats which have not......
August 7, 2023 Case Laws Income Tax

Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by......
August 7, 2023 Case Laws Income Tax

Allowable business expenses - There is difference between commencement of the business and setting off of the business. All the expenses incurred pre-commencement are to....
August 7, 2023 Case Laws Income Tax

TP adjustment - The issue of related party transactions in customs data would equally apply to any other public data as well. In the absence of complete details of the......
August 7, 2023 Case Laws Insolvency and Bankruptcy

Application filed under Section 9 of the IBC, 2016 rejected - rejection on the ground that it does not fulfil the threshold as prescribed under Section 4 proviso where......
August 7, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - input or not - Electrode Carbon Paste is used inside the furnace - the appellant has correctly taken Cenvat credit on Electrode Carbon Paste,....
August 5, 2023 Case Laws GST

Cancellation of GST registration - while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It.....
August 5, 2023 Case Laws GST

Seeking release of conveyance and the goods - It is evident that it is after issuing MOV 1 and 2, the first respondent had issued the show cause notice in GST MOV-10 u/s....
August 5, 2023 Case Laws GST

Enhancement in the rate of GST - There shall be a direction to the first respondent to pass appropriate orders for making suitable budget allocation for reimbursing the.....
August 5, 2023 Case Laws Income Tax

Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the......
August 5, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of the ALV of vacant commercial/self-occupied assets - The issue involved was debatable at the relevant point in time, which.....
August 5, 2023 Case Laws Income Tax

Deduction u/s 80IC - interest received on a fixed deposit - Insofar as Appellant is concerned that the AO could not have, in such circumstances, treated the interest......
August 5, 2023 Case Laws Income Tax

Correct head of income - receivables / debtors found during the course of survey u/s 133A - business income or deemed income u/s 69 - Applicability of higher rate of tax....
August 5, 2023 Case Laws Income Tax

Tax on the income received from the international voyage of vessel - The stand of the Revenue that the assessee has not paid the taxes in Singapore appears to be......
August 5, 2023 Case Laws Income Tax

Disallowance of claim of ‘surrender right fee’ - allowable business expenditure or not? - the assessee was not able to get necessary approvals and clause 3.4 provided......
August 5, 2023 Case Laws Income Tax

Revision u/s 263 - MAT - tax credit u/s. 115JAA allowed - The inclusion of tax credit for AYs. 2008-09 and 2009-10, available since 26.6.2020, would decrease, but not......
August 5, 2023 Case Laws Income Tax

Addition on account of valuation of stock - AO has no power to scrutinize the return submitted by the assessee to the commercial tax department which has been accepted......
August 5, 2023 Case Laws Income Tax

Characterization of receipts - correct head of income - Surrender proceeds of the ULIP - the above mentioned policy will come under the purview of ‘capital asset’ as per....
August 5, 2023 Case Laws Income Tax

Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he....
August 5, 2023 Case Laws Customs

Rebate claim - Export of goods through merchant exporter - rejection on the ground of unjust enrichment - The Appellate Authority had also accepted that in claims of......
August 5, 2023 Case Laws Customs

Method of Valuation for payment of Counter Vailing Duty (CVD) - Section 4 or 4A of CEA? - The department has not doubted that the import is for sale to the RGKUT. This......
August 5, 2023 Case Laws Customs

Undervaluation of imported goods - rejection of declared value - If any condition of the contract is contravened, it is for the contracting parties to settle among......
August 5, 2023 Case Laws Customs

Revocation of their Customs Broker Licence - allowing others to use its password / logins and allowing to misuse of IEC of another person, to smuggle huge value of......
August 5, 2023 Case Laws Insolvency and Bankruptcy

CIRP - company under liquidation - Fraudulent transaction - Sale Deed executed by the Corporate Debtor in favour of the Respondent, with regard to the immovable property....
August 5, 2023 Case Laws VAT and Sales Tax

Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control.....
August 5, 2023 Case Laws Service Tax

Classification of services - The respondent’s role is to execute the conduct of exams by providing necessary manpower, expertise, infrastructure etc. as stipulated in......
August 5, 2023 Case Laws Service Tax

Liability of service tax - reverse charge mechanism - overseas banks has deducted certain bank charges from the export realization of the appellant’s export - Even......
August 5, 2023 Case Laws Service Tax

Exemption from payment of service tax - export of service - business auxiliary service (BAS) - It is evident that not only had the appellant rendered ‘export of......
August 5, 2023 Case Laws Central Excise

Refund of accumulated CENVAT credit - Closure of factory - it is opined that the refund can not be allowed - AT
August 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - order passed by the Appellate Court suspending the sentence imposed by the trial Court under Section 138 of the Negotiable Instruments Act,1881(NI.....
August 5, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - meeting the standard of “preponderance of probability”, and not mere possibility - Summary judgements under Order 37 should......
August 4, 2023 Case Laws GST

Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he......
August 4, 2023 Case Laws GST

Condonation of delay of 40 days in filing appeal - Considering the fact that the petitioner is a small-time trader, who wishes to challenge the order passed on......
August 4, 2023 Case Laws GST

Principles of natural justice - petitioner was given fifteen days time to respond and also to come for a personal hearing - There is no merits in the present writ petition - HC
August 4, 2023 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80I - what the learned tribunal ought to have noted is that whether the assessing officer/PCIT can revisit the claim which was accepted.....
August 4, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - opportunity of being heard by assessee by issuing the show cause notice u/s 148A(b) need to be given - The minimum seven......
August 4, 2023 Case Laws Income Tax

Exemption u/s 10(23C)(via) - Solely for philanthropic purposes and not for the purpose of profit - There is nothing wrong if the bonus is paid to the members of the......
August 4, 2023 Case Laws Income Tax

Revision u/s 263 - allowability of sales promotion incentive which was admittedly not subjected to TDS under section 194H - We fail to understand how the AO has allowed.....
August 4, 2023 Case Laws Income Tax

Penalty u/s 271B - late filing of Tax Audit Report in Form 3CA - The record shows the same to have been obtained on 26.2.2018. The question of explaining the delay by......
August 4, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable Purpose - Plastic Waste Management - Expenditure of multi-layered plastic collection and disposal charges for members are the only major......
August 4, 2023 Case Laws Income Tax

Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee......

1 ....47 48 49 505152 53 54 55........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

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: 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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