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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2801 to 2850 of 6412 Records

1 ....53 54 55 565758 59 60 61........ 129

July 24, 2023 Case Laws Customs

Levy of Anti-Dumping Duty (ADD) - timeframe prescribed under Rule 18 of the ADD Rules - The Tribunal was right in concluding that the time for which the interim orders......
July 24, 2023 Case Laws Service Tax

Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him.....
July 24, 2023 Case Laws Service Tax

Discharge of Service tax liability - manpower recruitment or supply agency service - reverse charge mechanism - In this view of the matter, when the entire tax due has......
July 24, 2023 Case Laws Central Excise

Method of Valuation - Manufacture - Packing / Repacking of goods and re-labeling - Receipt of the medicines duly duty paid from the manufacturers in a packed form......
July 22, 2023 Case Laws GST

Attachment of bank account - Principles of natural justice - bank account number indicated in the order of attachment pertains to an account of Another Partnership firm.....
July 22, 2023 Case Laws GST

Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input......
July 22, 2023 Case Laws Income Tax

Credit of TDS deducted on salary but not deposited by the employer (Karvy Stock Broking Limited) - Petitioners directed to furnish evidence to the ITO who has issued......
July 22, 2023 Case Laws Income Tax

Nature of expenses - expenditure incurred on capital stores and spares - replacement of spares in the machineries - The ITAT the expenditure incurred cannot be treated......
July 22, 2023 Case Laws Income Tax

Deduction u/s 80(P)(2)(d) - Interest income earned on investment in Fixed Deposit with a cooperative bank. - The Hon’ble Apex Court categorically stated that the......
July 22, 2023 Case Laws Income Tax

Bad debts u/s 36(l)(vii) or business expenditure u/s 37 - Addition in respect of the payment made by assessee company to YES Bank on account of a corporate guarantee -......
July 22, 2023 Case Laws Income Tax

Revision u/s 263 - AO treated assessee taxpayer as a “cooperative society” registered u/sec.2(19) - The Revenue argues that the assessee is not a "cooperative society"......
July 22, 2023 Case Laws Income Tax

Revision u/s 263 - validity of notice as issued by the ITO who is below the rank of ld. PCIT - The statute never permitted in section 263 for delegation of power to the.....
July 22, 2023 Case Laws Income Tax

Deduction of expenses from capital gain - Amount paid to avoid to litigation, claimed as deduction against the short-term capital gain - sham transaction - The revenue......
July 22, 2023 Case Laws Income Tax

TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer......
July 22, 2023 Case Laws Income Tax

Disallowance of Payment Labour Charges - addition made as payment is supported by self-made vouchers and have no signature of recipients - The Tribunal, based on a......
July 22, 2023 Case Laws Income Tax

Penalty u/s 271AAB - argument of defective notice - the order imposing penalty was passed after the receipt of due approval from the Ld. JCIT. However the appellant......
July 22, 2023 Case Laws Customs

Violation of the principle of natural justice - confiscation of seized goods - no SCN issued to the petitioners - Import of Lithium Ion Cell - BIS marking / sticker was.....
July 22, 2023 Case Laws Customs

Import of insecticide without a valid licensee or directly from the manufacturer - The goods have been ordered for re-export. The appellant is not contesting the order......
July 22, 2023 Case Laws Customs

Condonation of delay of 3 years - Conversion of shipping bill from one scheme to another - DFIA to Drawback Scheme - It is also pointed out that under general law of......
July 22, 2023 Case Laws Companies Law

Professional Misconduct - Acceptance of audit engagement disregarding Independence requirements - Tampering of Audit File and related lapses-SA 230, Audit Documentation.....
July 22, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay of 38 Days in refiling of the Appeal against approval of Resolution plan - it was held by NCLAT that The delay in filing the Appeal is beyond 15......
July 22, 2023 Case Laws Insolvency and Bankruptcy

Validity of admission of application for initiation of CIRP - Prayer for intervention in the Appeal - One Time Settlement (OTS) proposal submitted by the Corporate......
July 22, 2023 Case Laws Service Tax

Refund of service tax paid - principles of unjust enrichment - The Chartered Accountant (CA) certificate has been rejected stating that it is only a secondary evidence......
July 22, 2023 Case Laws Service Tax

Extended period of limitation - Once the assessee has declared as per their belief that the service falls under negative list and the same has been declared in their......
July 22, 2023 Case Laws Service Tax

Demand of serviced ax on collection of liquidated damages, penalty and forfeiture of security deposits - declared service or not - it is not possible to sustain the view....
July 22, 2023 Case Laws VAT and Sales Tax

Invocation of revisional jurisdiction of this Court - The impugned order passed by the Tax Tribunal in Rectification Application filed by the petitioners under Section......
July 21, 2023 Case Laws GST

Repetition of proceedings - The Respondents in the instant case being not aggrieved by the First Appellate Order dated 16-01-2021, did not challenge the same or availed.....
July 21, 2023 Case Laws GST

Exemption from GST - residential dwelling or not - PG/Hostel Rent paid by inhabitants - PG/Hostel Rent paid by inhabitants do not qualify for GST exemption, as the......
July 21, 2023 Case Laws GST

Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e.,......
July 21, 2023 Case Laws GST

Scope of advance ruling application - place of services - services provided by the applicant to the entities located outside India - the testing activities related to......
July 21, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to suspect v/s reason to believe - The reasons disclosed and placed on record do not allude to the material that was available......
July 21, 2023 Case Laws Income Tax

Penalty u/s 271FA - non-compliance with the provisions of Section 285BA(1)(b) - non filing of a return in time - The respondents had specifically considered the......
July 21, 2023 Case Laws Income Tax

TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the.....
July 21, 2023 Case Laws Income Tax

Reassessment u/s 147 - Applicability of Advance Rulings in the own case of assessee or Advance Rulings in case of any other assessee - In view of the clear mandate of......
July 21, 2023 Case Laws Income Tax

Revenue recognition - method of accounting by way of 'project completion method' - Tribunal had rightly considered that the method of accounting followed by the assessee....
July 21, 2023 Case Laws Income Tax

Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made......
July 21, 2023 Case Laws Income Tax

TP Adjustment - Interest on interest outstanding/interest receivable - The interest on a loan is a compensation received towards the utilisation of funds given by the......
July 21, 2023 Case Laws Income Tax

Computation of Long-term Capital Gains - non considering the INDEX COST of assets purchased u/s. 48 - The benefit of indexation while computing long term capital gains......
July 21, 2023 Case Laws Customs

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director......
July 21, 2023 Case Laws Customs

Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other......
July 21, 2023 Case Laws Customs

Classification of imported goods - Samsung Galaxy Tab (GT-P1000) - Importer have accepted the classification of the impugned goods to be CTH 84713090 as ordered by the......
July 21, 2023 Case Laws Companies Law

Workmen's claim for interest on wages - Company under liquidation - without a valid contractual provision or statutory basis supporting the payment of interest, and......
July 21, 2023 Case Laws Insolvency and Bankruptcy

Recovery of outstanding electricity dues - Secured Creditor - Section 78 enacts, that when a company whose property is subject to charge, fails to register it, the......
July 21, 2023 Case Laws Insolvency and Bankruptcy

Seeking dismissal of the application filed under Section 7 of the IBC - barred by limitation or not - The date of declaration of the loan account as NPA is 31.05.2011. -....
July 21, 2023 Case Laws Service Tax

Rejection of refund claim - amount paid under protest - tax has been included in the gross amount collected as insurance premium or not - The computation of premium is a....
July 21, 2023 Case Laws Central Excise

Denial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - If the respondents have....
July 21, 2023 Case Laws Central Excise

Exemption to Agro Waste Fired Boilers - parts manufactured by each unit constitute a full boiler or not - Merely because the Trade Notice uses the words CKD/SKD......
July 21, 2023 Case Laws Central Excise

Association of brand name with manufacturer - In the present case the appellants claim that it was only a house mark for identification. But their advertisements and......
July 20, 2023 Case Laws GST

Imposition of penalty in lieu of confiscation of the vehicle - absence of E-way bill - In the present case the intention of the petitioner is clear that the goods were......
July 20, 2023 Case Laws GST

Classification of goods - rate of tax - AI crate (Artificial Insemination Crate)/Travis - the product is nothing but a structure made of tubes, pipes of iron and steel......

1 ....53 54 55 565758 59 60 61........ 129

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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...

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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...

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

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