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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2551 to 2600 of 6412 Records

1 ....48 49 50 515253 54 55 56........ 129

August 4, 2023 Case Laws Income Tax

TP Adjustment - corporate guarantee given by the assessee company to its AEs - the corporate guarantee commission is an international transaction and should be charged @....
August 4, 2023 Case Laws Customs

Allegations of corruption against a Customs Appraiser - The standard of proof, the objectives of the two proceedings are different. Thus the above contention of the......
August 4, 2023 Case Laws Customs

Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon......
August 4, 2023 Case Laws Customs

Parallel proceedings - Levy of penalty u/s 112(b) of Customs Act, 1962 on the appellant who was a co-noticee in show cause notice - adjudication order was already passed....
August 4, 2023 Case Laws SEBI

Violation of Regulation 11(1) of the SAST Regulations - Non issue of open offer as warrants were converted into shares - the appellants who acquired the warrants on 12th....
August 4, 2023 Case Laws SEBI

Order directing SEBI to appoint another Whole Time Member (WTM) - Settlement of dispute - Delegation of Statutory and Financial Powers - SEBI directed to appoint another....
August 4, 2023 Case Laws SEBI

Delay in the initiation of the proceedings by SEBI - Even though there is no period of limitation prescribed in the Act and the Regulations for issuance of a show cause.....
August 4, 2023 Case Laws Insolvency and Bankruptcy

Approval of the Resolution Plan challenged - challenged on the ground that as per the Resolution Plan, only 0.13% has been earmarked towards Government dues, and the......
August 4, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - It is settled law that what has to be seen is whether a dispute raised is spurious or genuine. Keeping in view the......
August 4, 2023 Case Laws Insolvency and Bankruptcy

CIRP Proceedings against the Personal Guarantors - the ‘Adjudicating Authority’ / ‘Tribunal’, has ‘jurisdiction’, to ‘entertain’/’initiate’, the ‘Insolvency Proceedings’....
August 4, 2023 Case Laws Service Tax

SSI Exemption - use of brand name of another person - Commission Agent Service - it can be seen that Commission Agent service provided by the appellant cannot be treated....
August 4, 2023 Case Laws Service Tax

Wrong classification of services availed by the appellant - demand of service tax under reverse charge mechanism (RCM) - payments made to foreign vendors for repair......
August 4, 2023 Case Laws Central Excise

Method of valuation - It is observed that the adjudicating authority has wrongly interpreted the Board Circular. As per the Circular, when there is independent sale......
August 4, 2023 Case Laws VAT and Sales Tax

Classification of commodities - rate of tax - Clohex - Clohex Plus - A product used mainly in curing or treating ailments or diseases and containing curative......
August 4, 2023 Case Laws Central Excise

Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of.....
August 3, 2023 Case Laws GST

Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in.....
August 3, 2023 Case Laws GST

Maintainability of appeal - The Commissioner (Appeal) was not justified in deciding the matter on merits after having come to a conclusion that the appeal is to be......
August 3, 2023 Case Laws GST

Blocking their Input Tax Credit (ITC) - The effect of the order u/r 86A of the CGST Rules of 2017 would be that the petitioners/assessees would not be entitled to avail.....
August 3, 2023 Case Laws GST

Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to.....
August 3, 2023 Case Laws GST

Condonation of delay in filing appeal - Cancellation of GST registration of petitioner - non-filing of monthly returns - As the appellate authority has dismissed the......
August 3, 2023 Case Laws Income Tax

Income taxable/attribuable in India - attributed 15% of the assessee’s income to India - applicability of the Galileo rule[2009 (2) TMI 497 - DELHI HIGH COURT] - Galileo....
August 3, 2023 Case Laws Income Tax

Assessment u/s 153A - period of limitation - Section 153A was introduced in the Act notwithstanding the provisions, inter alia, of Sections 147 and Section 148. Hence,......
August 3, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - subject income being inadvertently shown under the wrong head - Taxability of income in India - The benefit of Article 121 of......
August 3, 2023 Case Laws Income Tax

Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in......
August 3, 2023 Case Laws Income Tax

Power of the AO to rectify mistake of his super senior officer u/s 154 - tax calculation mistake - hierarchy of the Departmental structure - AO is not validly entitled......
August 3, 2023 Case Laws Income Tax

Nature of expenses - video shooting expenses claimed by the assessee as revenue expenditure in the computation of income but capitalized into the books of accounts and......
August 3, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty Income - AO had treated an amount as royalty income of the assessee during the year purely based on the amount shown.....
August 3, 2023 Case Laws Income Tax

Income from other sources or LTCG - When documentary evidences indicate that both the vendor and the vendee, i.e., the assessee and DLF Ltd. have treated the payment of.....
August 3, 2023 Case Laws Income Tax

Addition u/s 69 - the income surrendered during the course of survey cannot be brought to tax under the deeming provisions of section 69 and the same has been rightly......
August 3, 2023 Case Laws Income Tax

Addition made for interest received on enhanced compensation on account of compulsorily acquisition of Agriculture land - CIT(A) was not correct in upholding the......
August 3, 2023 Case Laws Income Tax

Residential status - taxability of income of assessee earned from foreign assignment - The concept of ‘permanent home available’ has been wrongly interpreted by the Ld......
August 3, 2023 Case Laws Income Tax

Scrutiny assessment u/s 143(3) - the process of selection for scrutiny does not contemplate any discretion in the Assessing Officer. He is bound to follow the CBDT......
August 3, 2023 Case Laws Customs

Revocation of Customs Broker License - Overvaluation of export garments - The power to assess including determining the value lies with the importer/ exporter......
August 3, 2023 Case Laws Companies Law

Challenge to NCLT against striking off of companies - grievance of the petitioners is that despite having been struck off, the shell companies have been transacting with....
August 3, 2023 Case Laws Service Tax

Extended period of limitation - it is found that appellant were under the bonafide belief that no service tax was payable on the brokerage received by them for providing....
August 3, 2023 Case Laws Service Tax

Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition.....
August 3, 2023 Case Laws Central Excise

Sanction of Refund claim allowed by one authority and denied by other - When an order has already been passed upholding the sanction of part of the refund claim, the......
August 3, 2023 Case Laws Central Excise

CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - It is not Revenue’s case that the Helmet......
August 3, 2023 Case Laws Central Excise

Valuation - non-inclusion of value of certain bought out items - In the instant case, the Department could not prove conclusively that the bought-out items in dispute......
August 3, 2023 Case Laws Central Excise

CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit.....
August 3, 2023 Case Laws VAT and Sales Tax

Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms......
August 2, 2023 Case Laws GST

Rectification of the assessment order - While passing the rectification order, the respondent has not followed the proviso stated under Section 161. Therefore, this......
August 2, 2023 Case Laws GST

Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of......
August 2, 2023 Notifications GST

Biometric-based Aadhaar authentication u/r 8(4A) mandated for the State of Puducherry - Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022 - Notification
August 2, 2023 Case Laws GST

Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - Since, there had been no reduction in the rate of tax in......
August 2, 2023 Case Laws Income Tax

Return of the money / cash which was seized - ITAT accepted observed that the cash seized from Petitioner is the professional income and therefore cannot be treated as......
August 2, 2023 Case Laws Income Tax

Validity of Reopening of assessment - period of limitation - Although the notice dated 30.06.2021 u/s 148 bears an endorsement at the foot of the page that it has been......
August 2, 2023 Case Laws Income Tax

Reopening of assessment - In the assessment order dated 19th May 2023, petitioner’s detailed submissions have been recorded and the assessing officer has point by point.....
August 2, 2023 Case Laws Income Tax

Proceedings u/s 276CC and 276C(2) - Non furnishing the return and paying the tax on time - Presumption as to culpable mental state - In the facts of the case, the......
August 2, 2023 Case Laws Income Tax

Capital gains for taxation on sale of property - Date of Transfer u/s 2(47) - Developer happens to be the signatory of the sale deed, therefore, the Developer cannot......

1 ....48 49 50 515253 54 55 56........ 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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