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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2651 to 2700 of 6412 Records

1 ....50 51 52 535455 56 57 58........ 129

July 31, 2023 Case Laws Customs

Classification of goods - Self-ordering Kiosks' imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in....
July 31, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Given the fact that the Appellant has failed to establish that he had given any loan to the Corporate Debtor directly, it does not stand to reason......
July 31, 2023 Case Laws Money Laundering

Money Laundering - Levy of penalty - Reporting Entity / Agency - PayPal - the imposition of penalty would also not be justified where a person is found to have proceeded....
July 31, 2023 Case Laws Money Laundering

Money Laundering - Whether an Online Payment Gateway Service (OPGSP) could be said to be a Reporting Agency under the PMLA? - It is the case of the respondents that......
July 31, 2023 Case Laws Service Tax

Principles of natural justice - Copy of the SCN and order was not served to the petitioner - Section 27 of the General Clause Act will not come in aid to the respondent.....
July 31, 2023 Case Laws Service Tax

Broadcasting services - STGU services - The supply of STBs cannot be categorized as a taxable service under the definition of ‘broadcasting’. Even considering the same......
July 31, 2023 Case Laws Central Excise

Reversal of CENVAT credit - New exemption from duty - As per the provision of section 11, only in a case where the exemption which is opted for, if it is absolute......
July 31, 2023 Case Laws Central Excise

Refund of accumulated Cenvat Credit - whether inputs procured under DEEC/ Advance License Scheme - since the Department has not specifically alleged that the appellant......
July 31, 2023 Case Laws VAT and Sales Tax

Goods - activity of developing and supply of customised software to its clients - Merely because the software developed by the respondent/assessee in the instant case......
July 29, 2023 Case Laws GST

Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted......
July 29, 2023 Case Laws GST

Retrospective Cancellation of GST registration of petitioner - the fact that the petitioner had not filed the returns for a continuous period of six months – the ground.....
July 29, 2023 Case Laws GST

Rejection of refunds - Export of services - Proof of date of providing / exporting services - during the month of December 2017, the Invoices/Debit Notes were missed to.....
July 29, 2023 Case Laws GST

Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It....
July 29, 2023 Case Laws GST

Service of order - time period prescribed for filing of appeal expired - Instant case pertains to year 2023 and since nearly six years have expired since coming into......
July 29, 2023 Case Laws GST

Validity of FIR against the petitioner on the basis of Complaint filed by the GST officer - Offence of forgery and misconduct - no E-way bill - evasion of GST -......
July 29, 2023 Case Laws GST

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for......
July 29, 2023 Case Laws GST

Profiteering - reduction in the rate of tax or benefit of ITC on the supply of construction service - The company was under CIRP proceedings and taken over by the......
July 29, 2023 Case Laws Income Tax

Orders u/s 201(1) and 201(1A) - period of limitation - True, the provision was amended bringing in a limitation of four years, in 2010 and then later extended to six......
July 29, 2023 Case Laws Income Tax

Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not......
July 29, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - Tribunal was right that there was absence of application of mind by the ACIT in granting approval under Section 153D. It is not an......
July 29, 2023 Case Laws Income Tax

Reopening of assessment - Non deduction of TDS u/s 194C - reliance on audit objection - it is evident from the assessment order that the AO had already scrutinized the......
July 29, 2023 Case Laws Income Tax

Estimation of income @10% - Treatment of interest on fixed deposits as integral part of business activity while estimating the income - The interest income and similarly....
July 29, 2023 Case Laws Income Tax

Rejection of books of accounts - Presumption to the books of accounts u/s 132(4A) - . The contents of books and documents found in possession and control of searched......
July 29, 2023 Case Laws Income Tax

Penalty u/s. 271D - Receipt of cash against sale of immovable property - The sale transaction is duly evidenced by the registered agreement / deed. Considering the fact.....
July 29, 2023 Case Laws Income Tax

TDS u/s 194C - EDC is a charge levied by Government for carrying out External Development Work to be executed in the periphery of or outside colony/area for the benefit.....
July 29, 2023 Case Laws Income Tax

Unexplained investment - the appellant failed to submit monetary trail of earlier years closing balance of investments to substantiate its claim that it had invested in.....
July 29, 2023 Case Laws Income Tax

Capital gain on sale of land - year of assessment - The present case is neither a case of sale nor exchange nor relinquishment or extinguishment of any right in the year....
July 29, 2023 Case Laws Customs

Effect of the Publication of Notification / Circular on the website - there are no substance in the submission of the learned Counsel for the petitioner that the public.....
July 29, 2023 Case Laws Customs

Absolute Confiscation of imported goods - Arecanut - prohibited goods or not - The Original Authority is directed to give an option to appellant to redeem the goods on......
July 29, 2023 Case Laws Customs

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses.....
July 29, 2023 Case Laws Customs

Valuation - the Proper officer has to provide cogent reasons for rejecting the declared value and the appellant has to be given an opportunity to be heard before......
July 29, 2023 Case Laws Customs

Classification of goods proposed to be imported - Echo Dot (5lh Generation) Model No. C2N6L4 - The provisions laid down under Chapter VB of the Customs Act, 1962,......
July 29, 2023 Case Laws Companies Law

Seeking grant of bail - Director / officer who is in default - the Investigating Officer had not filed any application seeking that the petitioner be placed in judicial.....
July 29, 2023 Case Laws Central Excise

Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal....
July 29, 2023 Case Laws Customs

Levy of penalty - appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. - Since, none of.....
July 29, 2023 Case Laws Service Tax

Scope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent......
July 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - prosecution based upon second or successive dishonour of the cheque - there is nothing in the provisions of Section 138 of the Act that forbids the....
July 28, 2023 Case Laws Income Tax

Deduction u/s. 80IB(1) - Assessee was not the owner of the land and the approval of the project was not in the name of Assessee - the section does not prescribe anywhere....
July 28, 2023 Case Laws Income Tax

Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch.....
July 28, 2023 Case Laws Income Tax

Disallowance on account increase in expenditure as excessive payments - Ultimately it is a business decision and does not call for the AO to sit in judgment over this.......
July 28, 2023 Case Laws Income Tax

Taxability of income in India - It is not the case of the Ld. AO that the services rendered by the assessee are in the nature of FIS/royalty etc. It cannot be said that.....
July 28, 2023 Case Laws Income Tax

Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - when the impugned order of reassessment u/s 143(3), in itself had been passed on the......
July 28, 2023 Case Laws Income Tax

MAT u/s 115JB - The findings of the ld.CIT(A) holding the impugned expenses to be not in the nature of prior period expenses, but confirming the adjustment made to the......
July 28, 2023 Case Laws Income Tax

Deduction u/s 54EC - LTCT or STCG - Investment of consideration against sale of depreciable assets - Section 50 cannot convert long term capital assets into short term......
July 28, 2023 Case Laws Income Tax

Scope of total income - Exclusion of amount transferred to special reserve - That special reserve belongs to the assessee only and is reserved for utilization in certain....
July 28, 2023 Case Laws Income Tax

Assessment framed u/s 153A r.w.s 143(3) as barred by limitation - We are of the considered view that the information called for by the department from Swiss authorities.....
July 28, 2023 Case Laws Income Tax

TP Adjustment - MAM - adjustment made towards the AMP expenses by adopting an approach similar to bright line test - if the net profit margin meets the Arm's length......
July 28, 2023 Case Laws Income Tax

Revision u/s 263 - at the time of exercise of jurisdiction under Section 263, admittedly, proceedings before AAR was pending on the issue of taxability of receipts from.....
July 28, 2023 Case Laws Customs

Power to seizure vehicle - apprehension of misuse in future - If a possible future use of a vehicle as a means of transport for smuggling goods confers a power of......
July 28, 2023 Case Laws Customs

Authority and jurisdiction - Power to search versus Power to seal u/s 105 - it does not appear that the premises of the petitioner were not available for the purpose of.....

1 ....50 51 52 535455 56 57 58........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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