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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2601 to 2650 of 6412 Records

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August 2, 2023 Case Laws Income Tax

Maintainability of Appeal against an intimation/processing of return u/s. 143(1) - Merger of intimation order u/s 143(1) with scrutiny order u/s 143(3) - Once the appeal....
August 2, 2023 Case Laws Income Tax

Unexplained cash credits - Addition u/s 68 - Merely not filing the income tax return cannot debar the genuine transactions of the assessee in respect of this loans which....
August 2, 2023 Case Laws Income Tax

Exemption u/s. 11 denied - Validity of intimation issued u/s. 143(1)(a) - there are two aspects which emerges on this issue as to whether the disallowance made is a......
August 2, 2023 Case Laws Income Tax

Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated......
August 2, 2023 Case Laws Income Tax

Disallowance of interest expenditure - the borrowed fund has been utilized by the assessee to procure the shares of such known and related companies and most of them are....
August 2, 2023 Case Laws Customs

Valuation of imported goods - the onus of proving charge of undervaluation lies on the Revenue which needs to be proved by way of producing necessary evidence - the......
August 2, 2023 Case Laws Customs

Levy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his....
August 2, 2023 Case Laws Customs

Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under......
August 2, 2023 Case Laws Insolvency and Bankruptcy

Rejection of application filed u/s 9 of IBC - existence of dispute - When Demand Notice issued under Section 8 is replied by the Corporate Debtor, which is notice of......
August 2, 2023 Case Laws FEMA

Receiving foreign exchange in lieu of issuance of equity shares/share warrants - whether no approval has been granted by FIPB? - When FIPB, the authority, who is vested.....
August 2, 2023 Case Laws Service Tax

SVLDRS - Levy of interest for part payment - If the respondents are allowed to levy interest for the entire tax liability, when the portion of the tax is paid, then the.....
August 2, 2023 Case Laws Service Tax

Extended period of limitation - There was no independent enquiry conducted to ascertain the correctness of the alleged short payment. The impugned order also has not......
August 2, 2023 Case Laws Service Tax

Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - Penalties need not be imposed merely because a legal provision provides for it. It is the discretion of the......
August 2, 2023 Case Laws Service Tax

Demand of Service Tax - The present show cause notice is totally presumptive. Further, the difference in turnover in ST-3 return and income tax return could be on......
August 2, 2023 Case Laws Central Excise

Clandestine removal of goods - pre-judged SCN - Recovery of chit and records during search - the demand has been raised on the basis of documents recovered from the......
August 1, 2023 Case Laws GST

Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted....
August 1, 2023 Case Laws GST

Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been......
August 1, 2023 Case Laws Income Tax

Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought......
August 1, 2023 Case Laws Income Tax

Penalty u/s 271-I - Assessee has not furnished / provided information fully related to section 195 before the AO - The amendment though came into effect from 16th......
August 1, 2023 Case Laws Income Tax

Exemption u/s 10(5) denied - reimbursement of Leave Travel concession - The appellant cannot claim ignorance about the travel plans of its employees as during settlement....
August 1, 2023 Case Laws Income Tax

Agricultural income - sale of poplar trees - Admittedly, the assessee did not have substantial agricultural income in earlier assessment years but without any adverse......
August 1, 2023 Case Laws Income Tax

Exemption u/s. 10(23C)(vi) - Assessee Trust having multiple objects cannot be said to be existing “solely for the purpose of education”. It is open to the trust to......
August 1, 2023 Case Laws Income Tax

Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal mining and transportation of minerals - The assessee failed to......
August 1, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - royalty income - permanent establishment (PE) in India - Each project site did not exceed threshold limit of 183 days. - The.....
August 1, 2023 Case Laws Income Tax

Revision u/s 263 - undisclosed income accepted / acknowledged by the assessee during the course of survey proceedings - There is a marked difference between “money/......
August 1, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) OR 271AAA - Addition of undisclosed income found during search proceedings - No infirmity in the order of the ld.CIT(A) holding that the correct......
August 1, 2023 Case Laws Income Tax

Addition u/s 56(1) - shares received by the assessee company at the time of amalgamation - the Revenue is not precluded from ascertaining as to whether the scheme of......
August 1, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - AO did not rebut the appellant’s contention that nothing over and above the amount recorded in the registered sale deeds was received......
August 1, 2023 Case Laws Customs

Renewal of warehouse license - Private Bonded Ware House License - Settlement Commission granted immunity from prosecution and penalty - The immunity granted against......
August 1, 2023 Case Laws Insolvency and Bankruptcy

Removal of appellant from Committee of Creditors - Financial Creditors or not - the appellant was a collaborator in the development agreement and not a financial......
August 1, 2023 Case Laws Service Tax

Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade......
August 1, 2023 Case Laws Central Excise

Clandestine removal - cigarettes - The onus to establish such clandestine activities, resulting in confirmation of demand is placed heavily on the Revenue and is......
August 1, 2023 Case Laws Central Excise

Clandestine manufacture and removal - only base on which the demand has been confirmed, is on account of the electricity consumption without any corroborative evidence......
August 1, 2023 Case Laws Central Excise

Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the......
August 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - discharge of legally enforceable debt or not - the mere acceptance of the signature on the part of the accused on the check implies that it is......
August 1, 2023 Case Laws Indian Laws

Dishonour of Cheque - false and fabricated cheque - The capacity to advance loans to the accused persons has not been established by the complainant and the alleged......
July 31, 2023 Case Laws GST

Levy of penalty upon the petitioner by not treating the petitioner to be the owner of goods - seeking release of seized goods - The E-way Bills being the documents of......
July 31, 2023 Case Laws GST

Detention of goods alongwith vehicle - expiry of e-way bill - mechanical fault in the vehicle transporting the goods - period of expiry of e-way bill is very minor i.e......
July 31, 2023 Case Laws GST

Profiteering - The instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent is not executing any....
July 31, 2023 Case Laws Income Tax

Stay of demand - recovery proceedings - scope and ambit of enabling provision namely Section 220(6) - petitioner apart from other reliefs also prayed for not insisting......
July 31, 2023 Case Laws Income Tax

Nature/Character of receipt - subsidy receipt - revenue or capital receipt - Applicability of purpose test - section 2(24)(xviii) would be attracted, in principle, but......
July 31, 2023 Case Laws Income Tax

Addition u/s 69A or 69C - WhatsApp documents relied upon - as rightly pointed out by the CIT(A), the details to be found in this WhatsApp document tallies with the dates....
July 31, 2023 Case Laws Income Tax

Penalty u/s 271B - tax audit report could not be filed on time - when the loss return has been accepted by the Revenue and the audit report filed belatedly was available....
July 31, 2023 Case Laws Income Tax

Exemption u/s 11 - Accumulation of income - Carry forward of deficit - Carry forward of excess expenditure carried forward from the earlier assessment years - The......
July 31, 2023 Case Laws Income Tax

Depreciation on ATMs - to be treated as computers or plant and machineries - @15% or 40% - AO directed to allow higher depreciation of 40% as claimed by the assessee on ATM machine - AT
July 31, 2023 Case Laws Income Tax

Penalty u/s 271I - Penalty for failure to furnish information or furnishing inaccurate information u/s 195 - The amendment though came into effect from 16th December......
July 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash credit - We fail to understand that without taking note of the quantum of income returned to tax, how could the AO......
July 31, 2023 Case Laws Customs

Classification of imported goods - goods are for use solely or principally with the Transmission Shafts which may be used in Motor Vehicles - In view of the specific......
July 31, 2023 Case Laws Customs

Benefit of exemption - roasted cashew - On going through the test report submitted by the CEPCI, Kerala there would not be any hesitation to say that the report creates.....
July 31, 2023 Case Laws Customs

Undervaluation of goods - import of a barge, Aqua Float 300, towed by tug, Fordeco 61 - enhancement of value - The appeal of Revenue appears to have ignored this......

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F: Transfer of ITC without filing ITC-02

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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...

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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...

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