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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2751 to 2800 of 6412 Records

1 ....52 53 54 555657 58 59 60........ 129

July 26, 2023 Notifications Money Laundering

ED to share information with GSTN for launching prosecution - Notification No. G.S.R. 381(E), dated the 27th June, 2006 amended vide 7th July, 2023
July 26, 2023 Case Laws GST

Cancellation of registration of petitioner - inability to avail the opportunity of hearing extended for bonafide reasons - If the petitioner can demonstrate bonafides,......
July 26, 2023 Case Laws Income Tax

Filing of writ petition instead of appeal before CIT(A) - Petitioner contended that appointed of CIT(A) is not legal and valid - We do not find any such stipulation in......
July 26, 2023 Case Laws Income Tax

Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s......
July 26, 2023 Case Laws Income Tax

Taxability of foreign income in India - use of Virtual Voice Network (VVN) - Income deemed to accrue or arise in India - PE in India - The grounds of the Revenue were......
July 26, 2023 Case Laws Income Tax

Demand Interest u/s 201(1A) - Non deduction TDS u/s 194IA - As per the sale deed the details of the sellers / transferors of the said property and in fact the sellers......
July 26, 2023 Case Laws Income Tax

Taxability of LTCG - assessment in the hand of assessee or his wife - double taxation - The issue has to be dealt only by the tax authorities and the credit in the hands....
July 26, 2023 Case Laws Income Tax

Condonation of delay - The assessee has not prosecuted its litigation either before the AO or before the ld. 1st Appellate Authority. Thus it is not very serious in......
July 26, 2023 Case Laws Income Tax

LTCG computation - Deduction of expenditure cost of acquisition u/s 48 - Various High Courts have held that the interest incurred on borrowed funds are to be treated as.....
July 26, 2023 Case Laws Customs

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who......
July 26, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Recovery of Interest - the Adjudicating Authority has erred in not looking into the facts that the principal amount has entirely been paid and the......
July 26, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - The Commissioner (Appeals) can only condone the delay in filing an appeal if the same is barred by one month and the Commissioner....
July 26, 2023 Case Laws Central Excise

Valuation of goods - Misdeclaration of export goods - the appellants sold the goods of prime quality mis-declaring the same as “rejects” and the same was sold to the......
July 26, 2023 Case Laws Central Excise

Valuation of goods - customised motor vehicle parts sold to various classes of buyers i.e. industrial customers as well as industrial and another domestic customers......
July 26, 2023 Case Laws VAT and Sales Tax

The fact that an exemption prevailed and enured in favour of a unit does not in any way detract from the circumstance that the levy subsists. This fundamental aspect......
July 26, 2023 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Determination of compensation against denial of extension of New Package Scheme of Incentives for Tourism Projects - A reasonable......
July 26, 2023 Discussion Forum GST

Input Tax Credit on Rent out Commercial Property - (i) Eligibility of ITC on: Replacement of windows and doors. (ii) On painting the commercial building. - Discussion Forum
July 26, 2023 Discussion Forum GST

Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum
July 26, 2023 Case Laws GST

Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the......
July 25, 2023 Case Laws GST

Levy of Interest and penalty - the transitional credit which was taken has been sanctioned - The difficulty arose only on account of technical glitches in the web portal....
July 25, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - furnishing of inaccurate particulars of income - the addition made in the impugned case on account of excess depreciation claimed having been......
July 25, 2023 Case Laws Income Tax

Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for......
July 25, 2023 Case Laws Income Tax

Penalty u/s 272A(1)(d) - non-compliance of the statutory notices - It is the contention of the assessee that AO through National Faceless Assessment Centre had issued......
July 25, 2023 Case Laws Income Tax

Disallowance of depreciation u/s 32 - Plants not in operation - The BIFR directions do not override the provisions of Act. As long as the ownership of the assets......
July 25, 2023 Case Laws Income Tax

Default u/s. 206C - assessee has not collected TCS on sale of scraps - late filing of Form 27C - the A.O. failed to verify the Form 27C though the assessee submitted......
July 25, 2023 Case Laws Income Tax

Deduction u/s 80IB(11C) - business of running hospitals - nature of income - “derived from” vs “attributable to” - the assessee is eligible to claim deduction u/s.......
July 25, 2023 Case Laws Income Tax

Unexplained money and unexplained expenses not recorded in the books of accounts u/s 69A/69C - Documents found during the search raise doubts but the same cannot be used....
July 25, 2023 Case Laws Income Tax

Revision u/s 263 - applicability of higher rate of tax is u/s 115BBE - incomes have been admitted by assessee during the course of survey and also offered as such in the....
July 25, 2023 Case Laws Income Tax

Claim of depreciation beyond six years for the first time - There is no provision under law to make assessment of an assessee beyond six years. Therefore, claim made by.....
July 25, 2023 Case Laws Customs

Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill.....
July 25, 2023 Case Laws Customs

Revocation of the appellant's CHA Licence - the Commissioner passed the order after more than one year from the date of submission of the Inquiry Report, which is......
July 25, 2023 Case Laws Customs

Suspension of Customs Broker License - single alleged misdemeanour - The goods are not a normal item of import requiring close familiarity on the part of the importer.......
July 25, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of dues from the Guarantor, while moratorium was decelerated against the corporate debtor - S. 14 and S.31 of the IBC does not bar initiation and......
July 25, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Fraudulent Transactions or transaction in the normal course of business - It is seen that the intent to defraud the creditors”, under Section 66(1) of the I & B......
July 25, 2023 Case Laws Money Laundering

Condonation of delay in filing appeal - There is no cap as regards condonation. By saying no cap, it is meant that the Appellate Tribunal is not stifled when it comes to....
July 25, 2023 Case Laws Service Tax

Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only......
July 25, 2023 Case Laws Service Tax

Interest on refund of retention of rebate claim - Earlier recovery of interest made from the Rebate claim on exports - The appellant is entitled to interest @ 12% P.A. - AT
July 25, 2023 Case Laws Service Tax

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked......
July 25, 2023 Case Laws Central Excise

Refund of duty paid under protest - Principles of unjust enrichment - merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to......
July 25, 2023 Case Laws Central Excise

CENVAT Credit - capital goods - Payment of duty on exempted goods by the supplier - if the department is of the view that the supplier was not supposed to pay the duty......
July 25, 2023 Case Laws VAT and Sales Tax

Adjustment of pending dues from the amount of refund due to a tax payer - DVAT - The demand for the same was raised on 04.09.2018. However, the said amount is not......
July 24, 2023 Case Laws GST

Refund of excess IGST paid - Payment of IGST @18% instead of 0.1% erroneously - petitioner mainly contended that the respondents have committed an error in denying the......
July 24, 2023 Case Laws GST

Refund claim of unutilized ITC used in making zero-rated supply of goods - Technical error / arithmetical error committed by the employee - It is settled law that the......
July 24, 2023 Case Laws GST

Refund claim - Duty Drawback - export as zero rated supply - at present there is no embargo for processing the Refund claims and Duty Drawback claims filed by the......
July 24, 2023 Case Laws Income Tax

Write off of outstanding dues - Bad debts claimed u/s 36(1)(vii) - Fresh claim before ITAT, in alternative, as business expenditure u/s 37(1) - The assessee at this......
July 24, 2023 Case Laws Income Tax

MAT - determination of Book-Profits u/s 115JB vis-à-vis loss suffered by the assessee on loss on investments - when gains on sale of investments were to be excluded......
July 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - undisclosed revenue receipt - Ld. AO had fallen in error in invoking the jurisdiction u/s 147/148 of the Act and otherwise the addition....
July 24, 2023 Case Laws Income Tax

Addition u/s 68 - unsecured loans - The loan transactions are routed through regular banking channels and reflected duly in the annual accounts of the lender company.......
July 24, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposits during demonetization period - business of hiring of cars - A reasonable amount of cash deposits during demonetization period is out of.....
July 24, 2023 Case Laws Income Tax

Recovery of income tax dues - Assessee Company under CIRP processings - Supremacy of IBC over all other Central and State statutes including Income-tax Act - Apex court.....

1 ....52 53 54 555657 58 59 60........ 129

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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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