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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 301 to 350 of 6412 Records

1 ....3 4 5 678 9 10 11........ 129

December 14, 2023 Case Laws VAT and Sales Tax

Enhancement of turnover - Best Judgement assessment - The tribunal was not justified in confirming the enhancement of turnover in view of the fact that at the time of......
December 13, 2023 Case Laws GST

Validity of search and authorization for conducting search - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023,......
December 13, 2023 Case Laws GST

Stay of demand of GST - The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of....
December 13, 2023 Case Laws GST

Valuation - business of assembly, manufacture and supply of aircrafts - supply under the contract between the applicant & Airbus - the value to be adopted for the......
December 13, 2023 Case Laws Income Tax

Levy of late filing fee u/s 234E - The submission of petitioner that the amendment in Section 200A has been brought into effect w.e.f. 01.06.2015 and, therefore, the......
December 13, 2023 Case Laws Income Tax

Stay of demand - Recovery of outstanding demand - pre-condition for stay of demand - The respondents/revenue already hold refunds due to the petitioner/assessee that......
December 13, 2023 Case Laws Income Tax

Capital gains exemption u/s 54EE - Non-issuance of notification notifying the fund/long term specified asset - Issuing particular notification under the provisions of......
December 13, 2023 Case Laws Income Tax

Unexplained cash credit - share application money received from the group companies - In the instant case before us assessee has furnished all the evidences proving......
December 13, 2023 Case Laws Income Tax

Penalty u/s 271D - acceptance of in cash in contravention to the provision of section 269SS - Satisfaction must be recorded in the original assessment order for the......
December 13, 2023 Case Laws Income Tax

Income taxable in India - AO has attributed 60% of the receipts towards FTS and 40% towards price of goods/materials. - In fact, AO has not given any reason for......
December 13, 2023 Case Laws Income Tax

Condonation of delay in filing of appeal before CIT(A) - delay of approximately 33 months - If one consider the facts and circumstances in its entirety, then the claim......
December 13, 2023 Case Laws Income Tax

Methods of accounting for recognizing the revenue - when the Department has not pointed out any distortion in the profit arrived at for the year under consideration by......
December 13, 2023 Case Laws Income Tax

Revision u/s 263 - benefit of first and second proviso to Section 56(2)(x)(b) - while accepting returned income considered by Assessing Officer has not committed any......
December 13, 2023 Case Laws Customs

Levy of penalty u/s 114(iii) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - export of goods at highly over invoiced values - availing undue export....
December 13, 2023 Case Laws Customs

Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case......
December 13, 2023 Case Laws Customs

Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is......
December 13, 2023 Case Laws Customs

Rejection of application for remission of duty in respect of imported raw-material destroyed in fire, in the appellant’s SEZ unit - The insurance company has......
December 13, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - double jeopardy - prosecuting the person accused of an offence under Section 13(1)(e) of the Prevention of corruption Act and for.....
December 13, 2023 Case Laws Service Tax

Discharge of service tax liability by ‘book adjustment’ - Railway Board - since the data provided by the appellant has been taken from the website of Controller General.....
December 13, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - clay (by-product) is exempted from excise duty and arises during the course of excavation and production of the dutiable final product......
December 13, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability - though the petitioner, along with her brother, is a Director, shareholder and authorised representative of an entity......
December 12, 2023 Case Laws GST

Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax......
December 12, 2023 Case Laws GST

Violation of principles of natural justice - In the absence of the petitioner waiving its right of a personal hearing, the provisions of Section 75(4) of the CGST Act......
December 12, 2023 Case Laws GST

Rectification of uploaded GSTR-1 statement in GST portal for the periods August 2017, November 2017, December 2017 and January 2018 which involves Input Tax Credit - GST....
December 12, 2023 Case Laws GST

Exemption from GST - renting of residential dwelling to the students and working women for residential purpose - the service provided by applicant are unit accommodation....
December 12, 2023 Case Laws GST

Classification of supply - rate of GST - Supply or not - The damages received by the applicant from the tenant towards the termination of sub-lease before the agreed......
December 12, 2023 Case Laws GST

Classification of goods - rate of tax - Two wheeler seat covers - the Two wheeler seat covers are specifically covered under CTH 87149990 and are taxable (@ 14% CGST + 14% SGST - AAR
December 12, 2023 Case Laws GST

Levy of GST - supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of the food/beverages, although at subsidized......
December 12, 2023 Case Laws Income Tax

B/F losses not allowed to be carry forward - There is, in our opinion, no practical efficacy in the assessee carrying forward business losses, unabsorbed depreciation,......
December 12, 2023 Case Laws Income Tax

Bogus short-term capital loss on sale of shares - AO simply proceeded on the basis of the financials of the company to come to the conclusion that the transactions were.....
December 12, 2023 Case Laws Income Tax

TP Adjustment - valuation of Arms Length Price (ALP) - No Arm's Length Price is required to be determined for a transaction with specified persons in section 40A(2)(b)......
December 12, 2023 Case Laws Income Tax

Income from other sources - the assessee has shown bank interest under the head income from other sources and net difference of interest income earned and interest......
December 12, 2023 Case Laws Customs

Procedure for recording statement u/s 108 - When the petitioners’ case is verified with reference to the available material on record, it creates prima facie suspicion......
December 12, 2023 Case Laws Customs

Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central......
December 12, 2023 Case Laws Customs

Jurisdiction - power of Commissioner (Appeals) u/s 128A (3), to modify order after inquiry - change of heading by the Commissioner (Appeals), without affording......
December 12, 2023 Case Laws Customs

Classification of imported goods - mixed hydro carbon oil - department is not required to prove its case with mathematical accuracy and beyond reasonable doubt - the......
December 12, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of section 9 application - locus of Real Estate Regulatory Authority and Aquacity Consumer and Societies Welfare Society to file Company Appeal u/s 61 of......
December 12, 2023 Case Laws Service Tax

Pure agent - The appellant acted as an agent of the Bestinet in collecting the fees of US$ 30 which was paid on periodical basis to M/s. Bestinet. The invoices raised by....
December 12, 2023 Case Laws Service Tax

Commercial Training and Coaching Services - Course as recognized by the law - the institute is acting as a learning centre for Punjab Technical University and as a......
December 12, 2023 Case Laws Service Tax

Non imposition of penalty under Rule 15 (3) of Cenvat Credit Rules, 2004 - The Adjudicating Authority after discussion that since the department was aware of availing......
December 12, 2023 Case Laws Central Excise

Classification of goods - Special Purpose Bullet Proof Armoured Vehicles - The impugned vehicles are classifiable under CETH 8705 0000 and thus, eligible for exemption. - AT
December 12, 2023 Case Laws Central Excise

Valuation - 100% EOU - clearance of bulk drugs made in DTA under Advance Release Order (ARO) - in the present case the Adjudicating Authority straight away jumped to......
December 12, 2023 Case Laws Central Excise

Entitlement for refund - malafide intent - suppression, of facts or not - The appellant knowingly paid the duty and claimed the refund of unmanufactured goods which......
December 11, 2023 Case Laws GST

Requirement of deposit - Can be paid through Input Tax Credit (ITC) or in cash only - In the said Notification issued by the Central Government on the recommendation of.....
December 11, 2023 Case Laws GST

Cancellation of GST registration with retrospective effect - It is considered apposite to direct that the order cancelling the registration shall take effect from......
December 11, 2023 Case Laws GST

Validity of summons - The petitioner is duty bound by law to answer the summons issued by the respondents and to produce the documents. At the same time, the petitioner.....
December 11, 2023 Case Laws Income Tax

Denial of benefit of lower rate of tax @ of 22% u/s 115BAA - failure to file Form 10-IC - Petition directed to approach CBDT for condonation of delay - HC
December 11, 2023 Case Laws Income Tax

Revision u/s 263 - it is correctly held by CIT that the TPO has passed the order without taking any cognizance of making any inquiries with respect to transaction of......
December 11, 2023 Case Laws Income Tax

Income taxable in India - Addition of receipts from Industrial Liaison program (ILP) - the Appellant is only providing administrative support to the members and not......
December 11, 2023 Case Laws Income Tax

Disallowance of expenditure - compensation paid to principal for non-fulfilment of contractual obligation - The principal would have to replace them that would lead to......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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