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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 2951 to 3000 of 6412 Records

1 ....56 57 58 596061 62 63 64........ 129

July 14, 2023 Case Laws GST

Receipt of Rent a Cab - GST under reverse charge - the applicant is liable to pay GST as the recipient of services in respect of the services of renting of any motor......
July 14, 2023 Case Laws GST

Levy of GST on amount which would be paid by the students to the educational institution proposed to be jointly operated by the applicant and Choice Estates and......
July 14, 2023 Case Laws Income Tax

Revision u/s 264 - validity of Reopening of assessment u/s 147 - notice u/s 148 was validly served or not? - As per the High Court judgment, the argument raised by the......
July 14, 2023 Case Laws Income Tax

Taxation u/s 44BB - Existence of PE - contractual income from GSPC under the contract - drilling services were continued only for a period of 119 days - When the rig had....
July 14, 2023 Case Laws Income Tax

Nature of expenses - Expenditure on fencing on compound wall - capital or revenue expenses - This fencing done on the boundary wall is open to the perils of nature and......
July 14, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices issued during assessment proceedings - The assessee surely was deeply embroiled in litigations and, therefore, had......
July 14, 2023 Case Laws Income Tax

Deduction u/s 80IA in respect of profits from Rail System, Raipur, and Hotgi - No material has been brought on record to show that such an agreement does not exist in......
July 14, 2023 Case Laws Income Tax

Addition u/s 68 - Unsecured Loans - onus to proof - Assessee had also paid interest on the unsecured loan after deducting TDS @20% which reveals that during subsequent......
July 14, 2023 Case Laws Income Tax

Income taxable in India - Treating the remittance as fees for technical services - supervision installation and commissioning services - CBDT Circular No. 3/2022 is not.....
July 14, 2023 Case Laws Customs

Validity of SCN - time limitation - The Court then takes note of Section 28(9A)(c) and which is the principal provision which is sought to be invoked by the respondents.....
July 14, 2023 Case Laws Insolvency and Bankruptcy

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within......
July 14, 2023 Case Laws Service Tax

Extended period of limitation - demand of service tax with penalty - The provisions of section 73(4) of the Finance Act are not applicable because intention of the......
July 14, 2023 Case Laws Service Tax

Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was.....
July 14, 2023 Case Laws Service Tax

Collection of Service tax from clients - appellant acting as an agent - service tax so collected not deposited to Revenue - Service Tax collected on behalf of Principals....
July 14, 2023 Case Laws VAT and Sales Tax

Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the......
July 14, 2023 Case Laws Indian Laws

Applicability of principles of natural justice on the proceedings of the NGT - alleged violators were not given an opportunity to object to the report with regard to......
July 13, 2023 Case Laws GST

Interest on delayed refund of IGST paid on export of the goods along with duty drawback - The refund of the petitioner was withheld for almost six months and after six......
July 13, 2023 Case Laws GST

Jurisdiction of state government in the matters relating to export transaction - rejection of refund claim by Deputy Commissioner of Sales Tax - The refund application......
July 13, 2023 Case Laws GST

Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing......
July 13, 2023 Case Laws GST

Input Tax Credit - Steel, cement and other consumables - overhead crane fixed in the factory premises - The integrated factory building per se is not to be categorized......
July 13, 2023 Case Laws GST

Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,......
July 13, 2023 Case Laws GST

Classification of supply - rate of GST - process of bodybuilding by fabrication on chassis of motor vehicles - the applicant is fabricating the body on the chassis......
July 13, 2023 Case Laws GST

Exemption from GST - Pure services - applicant is the recipient of service supplied by the Irrigation Department of the Government of Kerala by way of transfer of right.....
July 13, 2023 Case Laws GST

Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear......
July 13, 2023 Case Laws Income Tax

Estimation of income on Bogus purchases - scam was unearthed by the Sales Tax Department in respect of bogus parties who provided accommodation entries - ITAT confirmed.....
July 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained properties purchased - AO was certainly satisfied with all the details provided by petitioner. If he was not, in other......
July 13, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrongful claim of lower LTCG - Disallowance u/s 94(7) - Dividend Striping - proof of bonafied mistake - ITAT deleted the penalty - Since the......
July 13, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reassessment proceeding was triggered based on a Tax Evasion Petition (TEP) - Bald assertions in the TEP that the petitioner had......
July 13, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - CIT observed that, unexplained cash credit u/s. 68 and additional depreciation claimed on railway siding not considered by AO which leads to......
July 13, 2023 Case Laws Income Tax

Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return - Additions while processing ITR u/s......
July 13, 2023 Case Laws Income Tax

Additions u/s 68 - Unexplained cash credit in bank account subsequent to sale deed - Once the sale consideration is accepted as a sale consideration by Sub-Registrar......
July 13, 2023 Case Laws Income Tax

Maintainability of appeal before CIT(A) - Refund of excess TDS deducted - withholding of taxes - assessee has deducted tax at source at higher rate of 20% in the absence....
July 13, 2023 Case Laws Income Tax

Addition of cash donations as ‘Anonymous’ u/s 115BBC - onus to proof - The plea of the appellant that the clerk in the first instance submitted the incorrect list as the....
July 13, 2023 Case Laws Income Tax

Capital gain on property gifted - Execution of sale deed instead of gift deed wrongly in favor of Daughter in law (DIL) - DIL has not paid the amount as mentioned in the....
July 13, 2023 Case Laws Income Tax

Cost of Acquistion of investment in Shares - Capitalization of interest expenses - Borrowing cost - Accounting Standard 16 - When in the years under consideration there.....
July 13, 2023 Case Laws Income Tax

Addition u/s 69B - On-money payment in cash - Unless something is brought on record or AO conducts inquiry that the said person in whose possession it was found has......
July 13, 2023 Case Laws Customs

DFIA - Denial of Exemption from payment of Basic Customs Duty - import of Titanium Dioxide (Rutile) -There is no requirement of actual use of inputs and quantities for......
July 13, 2023 Case Laws Customs

Smuggling - Gold Biscuits - The Department has proceeded solely relying on the purported confession statement of the Appellant without carrying out any further......
July 13, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Leased Aircrafts - The notice of default and termination sent by the Petitioners to Respondent/Go Air - The Petitioners have made out a strong prima facie case in....
July 13, 2023 Case Laws Service Tax

Manpower Recruitment and Supply Services - sharing of services of their corporate staff with the group of companies - payment of proportional cost of salaries of these......
July 13, 2023 Case Laws Service Tax

Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the......
July 13, 2023 Case Laws Service Tax

Demand of service tax - support services of business or commerce or not - when the appellant merely trades in space on ships, it would not be providing any service and......
July 13, 2023 Case Laws Central Excise

Refund claim - unjust enrichment - value of the software is includable in the assessable value of hardware or not - The duty and the value are shown in the face of......
July 13, 2023 Case Laws VAT and Sales Tax

Amnesty Scheme - The respondents have committed an error while rejecting the application submitted by the petitioner under the amnesty scheme as the petitioner had......
July 13, 2023 Case Laws Indian Laws

Legislative competence - Constitutional Validity of amendment to Section 25 of the CVC Act and to sub-section (1) of Section 4B of the DSPE Act and to clause (d) of Rule....
July 12, 2023 Case Laws Income Tax

Disallowance of expenses u/s 37(1) by the CPC - Associateship fees paid to Mumbai Cricket Association - Membership of the employees of the company including Chairman and....
July 12, 2023 Case Laws Income Tax

Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution.....
July 12, 2023 Case Laws Income Tax

Disallowance made u/s 40A (2) (b) on account of payment of administrative charges paid to TACL - excessive or unreasonable expenditure - assessee i.e NLT had received......
July 12, 2023 Case Laws Income Tax

Addition of cash deposits - ex-parte orders u/s 144 - When the appeal is filed before the appellate authorities by the assessee himself against the orders of the lower......
July 12, 2023 Case Laws Income Tax

Income accrued in India - receipt from offshore sale of goods - rendering supporting services - fees for included services (FIS) - Article 12 of India-Ireland DTAA - A.O....

1 ....56 57 58 596061 62 63 64........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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