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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2701 to 2750 of 6412 Records

1 ....51 52 53 545556 57 58 59........ 129

July 28, 2023 Case Laws Customs

Revocation of order to operate as ship chandler - levy of penalty u/s 117 of CA - prohibited goods or not - allowing the goods for export - it was the duty of the......
July 28, 2023 Case Laws Customs

Levy of Penalty u/s 112(b)(i)- Smuggling of Gold Bars - town seizure - There is violation of the provision of Section 138C of the Act, as well as the principles of......
July 28, 2023 Case Laws SEBI

SEBI requisite legal power vested in it to direct the petitioner bank - Right of the bank to recovery dues and proceed with under the SARFAESI Act, 2002 - The orders......
July 28, 2023 Case Laws Insolvency and Bankruptcy

Misconduct by Resolution Professional - Now certain new facts from the communication of the Liquidator has come to light and in the normal course, query raised by the......
July 28, 2023 Case Laws Service Tax

Refund of Service Tax alongwith Interest - Export of services - even if a person has a fixed establishment in India, but if the services are provided and consumed in......
July 28, 2023 Case Laws Central Excise

Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the......
July 28, 2023 Case Laws Central Excise

Exemption to specified goods supplied to specified institutions - Even if there is a small lacuna on the part of the authority signing the certificates cannot be......
July 28, 2023 Case Laws Central Excise

Scope of SCN - The basis on which the Adjudicating Authority has confirmed the demand has never been subject matter of the show cause notice and therefore, we hold that.....
July 28, 2023 Case Laws Central Excise

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the.....
July 28, 2023 Case Laws Central Excise

Levy of penalty - During the impugned period i.e January 2003 to January 2005, there was no provision to impose penalty for issuance of invoices without supplying the......
July 28, 2023 Case Laws Wealth-tax

Wealth tax assessment - ownership of the land has been transferred or not - there can be no doubt in holding that the requirements of section 53A of the Transfer of......
July 28, 2023 Case Laws Indian Laws

Arbitration Agreement - Section 8 of the Arbitration and Conciliation Act Act - The MoU has been executed between the appellant and the first respondent. The non-family.....
July 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - compounding fee- during the pendency of the present petition, parties have settled their dispute -The petitioner is permitted to compound the......
July 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - Liability of the Managing Director of the company - The petitioners have failed to bring on record any unimpeachable material or material of......
July 27, 2023 Circulars GST

TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and the Supplier-side ECO is.....
July 27, 2023 Circulars GST

TCS liability u/s 52 - where multiple ECOs are involved in a single transaction of supply of goods or services or both through ECO platform and where the supplier-side......
July 27, 2023 Circulars GST

Difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021. - CBIC clarified the issues in detail
July 27, 2023 Circulars GST

Interest u/s 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof - There will not be any interest liability u/s 50(3) of CGST......
July 27, 2023 Case Laws GST

Jurisdiction - power to issue a notice u/s 61(3), once returns have been submitted by the assessee before initiating action u/s 74 of the Act - The scrutiny proceedings.....
July 27, 2023 Case Laws GST

Levy of GST - Credit Card loan - tax charged by the bank on each instalment of interest together with the loan amount paid by the appellant. - the appellant’s above......
July 27, 2023 Case Laws GST

Dereliction of duties on the part of the concerned officer - Almost two years of the judicial time has been wasted only for the reason that respondent at first wanted to....
July 27, 2023 Case Laws GST

Violation of the principles of natural justice (audi alteram partem) - When the statute itself provides that a hearing is required to be given to the person against whom....
July 27, 2023 Case Laws GST

Validity of rejection of appeal due to non supply of certified copy of the order - defective appeal - the appellate authority has to intimate the applicant with regard......
July 27, 2023 Case Laws Income Tax

Compounding of offences - compounding application rejected due to delay in filing the application - just because the first application was rejected for default, does not....
July 27, 2023 Case Laws Income Tax

Estimation of gross profit - Unexplained expenditure u/s 69C - authorities below have not accepted books results and have estimated the profit - Merely because there is.....
July 27, 2023 Case Laws Income Tax

Applicability of higher rate of tax u/s 115BBE - The contention that excess cash could be treated as business income rejected. - The action of the lower-authorities in......
July 27, 2023 Case Laws Income Tax

Accrual of interest expenditure / income - CIT(A) deleted the disallowance u/s 36(1)(iii) - Where there is no certainty of collection, revenue cannot be said to be......
July 27, 2023 Case Laws Income Tax

Addition u/s 271AAB - assessee has disclosed the income after the search - in the assessment order penalty was initiated for the marriage expenses of the son for which......
July 27, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - whether assessee is not a contractor, but developer of infrastructure facilities? - we have analyzed one contract/agreement with the government......
July 27, 2023 Case Laws Income Tax

Enhancement of income made by CIT(A) u/s 251(1) - valuation of shares - Rule 11UA(2)(b) - Discounted Cash Flow Method (DCF) - the CIT(A) have committed an error in......
July 27, 2023 Case Laws Income Tax

Addition u/s 68 - accommodation entry receipts - The investors are corporate entities duly assessed to tax and have made investment through banking channel from their......
July 27, 2023 Case Laws Income Tax

TDS u/s 194C - payments to several vendors in relation to its procurements from them, consisting of apparels/ clothes/ footwear/ goods manufactured by these vendors -......
July 27, 2023 Case Laws Income Tax

Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the.....
July 27, 2023 Case Laws Customs

Revenue appeal - Question of law or facts - Drawback claim - If there is violation of the principles of natural justice, the court can interfere. If there is an error of....
July 27, 2023 Case Laws Customs

Levy of Penalty - diversion of gold - Bin handler to keep the gold in safe custody - The allegation in the show-cause notice is that as the importer could not fulfill......
July 27, 2023 Case Laws Customs

Exemption from Customs Duty - high density polyethylene granules - Ican be seen that the product is high density polyethylene and it consists of 98% ethylene by weight......
July 27, 2023 Case Laws Customs

Refund - Failure of the authority of pass fresh de-novo order in remand proceedings - At this belated stage where the documents are not available with the department and....
July 27, 2023 Case Laws Customs

Classification of goods proposed to be imported - Thermal Printer Ribbons (TPR) - the purpose of ribbon in TPR is to serve as a medium for printing graphic images and......
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - existence of legally enforceable debt or liability - vicarious liability of nominee and non-executive directors - The contention does not cut much.....
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - Legally enforceable debt or not - The offence under Section-138 arises only when a cheque that represents a part or whole of the legally......
July 27, 2023 Case Laws Indian Laws

Dishonour of Cheque - suspense of sentence subject to deposit of 20% of cheque amount - the petitioner doubting the order of the learned Sessions Judge and camouflaging.....
July 26, 2023 Notifications Insolvency and Bankruptcy

Eligible criteria for registration of Insolvency Professional - The condition of passing the "Graduate Insolvency Programme" modified to "Post Graduate Insolvency......
July 26, 2023 Notifications Insolvency and Bankruptcy

CIRP - Exemption from Regulatory fee, where the resolution plan is submitted by the association or group of allottees in such real estate project - Insolvency and......
July 26, 2023 Notifications Income Tax

No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the......
July 26, 2023 Notifications Income Tax

Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management......
July 26, 2023 Notifications Income Tax

Income-tax (Twelvth Amendment) Rules, 2023 - (i) Amends Rule 21AK regarding Exemption from income tax u/s 10(4E) to the non-residents, (ii) Amends Rule 114AAB regarding.....
July 26, 2023 Notifications GST

Time limit for application for revocation of cancellation of registration under CGST Act extended to 31st August 2023
July 26, 2023 Notifications Income Tax

Exemption to Non-Residents and Foreign Company from requirement of furnishing a return of income u/s 139(1) - Meaning of "investment fund" modified - Notification
July 26, 2023 Notifications DGFT

Import policy of Gold - The Import Policy of ITC (HS) code 71131911, 71131919 and 71141910 has been amended from “Free” to “Restricted” with immediate effect. However,......
July 26, 2023 Notifications DGFT

The General Notes regarding Import Policy under Schedule-I(lmport Policy), ITC (HS), 2022 have been amended, to update relevant details regarding Food Import Entry......

1 ....51 52 53 545556 57 58 59........ 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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