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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3001 to 3050 of 6412 Records

1 ....57 58 59 606162 63 64 65........ 129

July 12, 2023 Case Laws Customs

Exemption to capital goods imported by them under the Zero Duty Export Promotion Capital Goods (EPCG) Scheme - the respondent has not availed any Zero Duty EPCG......
July 12, 2023 Case Laws Customs

Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising......
July 12, 2023 Case Laws Customs

Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the......
July 12, 2023 Case Laws Companies Law

Oppression and mismanagement - Appointment of the Ombudsman cum Ethics Officer of the DDCA - Scope of Articles of Association (AoA) the company (DDCA) - The Petitioner......
July 12, 2023 Case Laws Companies Law

Allegation of committing fraud and caused loss to the company by incorporating and joining a company which had a similar name and operating pattern - Vague allegations......
July 12, 2023 Case Laws Companies Law

Validity of sale deed - sale of property by the company - Sale was approved by the Board of Director resolution - Locus of the third party - There is no jurisdiction on.....
July 12, 2023 Case Laws Companies Law

Wrongful withholding of laptops (after resignation) which is punishable u/s 452 of the Companies Act, 2013 - Former employee of the company - The petitioners have......
July 12, 2023 Case Laws Service Tax

Extended period of limitation - Consulting Engineer Services - place of provision of services - Taxable territory - State of J&K. - Once it is not the case of......
July 12, 2023 Case Laws Service Tax

Refund claim - rejection on the ground that the invoice of service is not in the name of the appellant whereas the same is in the name of CHA - in the service provider’s....
July 12, 2023 Case Laws Central Excise

Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors......
July 12, 2023 Case Laws Indian Laws

Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor,.....
July 11, 2023 News GST

Recommendations of 50th meeting of GST Council - GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value.....
July 11, 2023 Case Laws GST

Detention of goods alongwith vehicle - generation of two e-way bills - It was held by Allahabad High Court that in the case in hand once the valid document i.e. e-way......
July 11, 2023 Case Laws GST

Prayer for recording of petitioner’s statement in the presence of his Advocate - The petitioner’s Advocate are allowed to remain present at a visible, but not at an......
July 11, 2023 Case Laws Income Tax

Special audit u/s 142(2A) - scope of satisfaction recorded by the AO - reasonable opportunity provided to assessee or not? - As per HC essential mandate of Section......
July 11, 2023 Case Laws Income Tax

Validity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer - Liberty granted to the......
July 11, 2023 Case Laws Income Tax

Refund of interest amount payable u/s 201(1A) - interest u/s 244A - Excessive deduction of TDS on the direction of Department - Decision of the High Court directing the.....
July 11, 2023 Case Laws Income Tax

Prosecution u/s 276B and 278B - delay in depositing the TDS amount in the Central Government - The petitioner claims that the notice to deposit the amount was issued on.....
July 11, 2023 Case Laws Income Tax

Income chargeable to tax as FIS in India - Fee for included service - The e-publishing work in the nature of editorial services comprising of page composition, language.....
July 11, 2023 Case Laws Income Tax

Computation of capital gains - Cost of Acquistion - Deduction u/s 48 - Interest paid on loan taken for settlement of arbitration award in favor of family members - The......
July 11, 2023 Case Laws Income Tax

Disallowance u/s 14A - Mandation of recording satisfaction - suo motu disallowance made by assessee - where suo motu disallowance has been made, the Assessing Officer is....
July 11, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - issue of shares at premium - Determination of fair market value - The very purpose of certification of DCF valuation by a merchant banker or......
July 11, 2023 Case Laws Income Tax

Validity of order u/s 92CA (3) on the ground of limitation as contemplated u/s 153 - As the order of the Ld. TPO is barred by limitation, there is no variation to the......
July 11, 2023 Case Laws Income Tax

Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services......
July 11, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - Addition relating to cash transferred through Angadias - Reliability of WhatsApp chat between employees and son-in-law of CMD - it......
July 11, 2023 Case Laws Income Tax

Addition of unsecured loan u/s 68 - interest free unsecured loan received from a close friend in Dubai to fund ongoing project with a condition that amount will be......
July 11, 2023 Case Laws Income Tax

Additions towards Difference in receipts/sales which the assessee has agreed - If assessee has agreed for the difference, then there is no reason for the assessee to......
July 11, 2023 Case Laws Income Tax

Income accued in India - taxability of subscription charges received by the assessee as “Royalty” - the income earned by way of CAS fee are squarely applicable to the......
July 11, 2023 Case Laws Income Tax

Fee payable to CA Firms, for Special Audits directed u/s 142(2A) - CA Firm registered as MSME - Recovery of fees due from the Income Tax Department invoking the......
July 11, 2023 Case Laws Customs

Failure on the part of Adjudicating Authority to follow the direction of Tribunal in Remand back Proceedings [2022 (8) TMI 11 - CESTAT KOLKATA] - the adjudicating......
July 11, 2023 Case Laws Customs

Levy of penalty on CHA - aiding and abetting the importer in the importation of three consignments of misdeclared goods including shoes, alkaline batteries and wooden......
July 11, 2023 Case Laws Central Excise

SVLDRS - failure to deposit the amount within the stipulated time period - So far as the alleged technical glitch, as highlighted by the learned counsel for the......
July 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Assesseee had already disclosed the receipt by way of sale consideration from the transaction in question and has bifurcated the said......
July 10, 2023 Case Laws Income Tax

Minimum alternate Tax (MAT) - Tax credit u/s 115JAA - surcharge and cess - Revenue (CPC) has admittedly applied surcharge and education cess on a tax credit u/s. 115JAA.....
July 10, 2023 Case Laws Income Tax

Disallowances of interest and capitalizing in inventory of work in progress - matching concept - it is an admitted position that the assessee has not offered revenue......
July 10, 2023 Case Laws Income Tax

Disallowance of Expenditure u/s 57 (iii) - Nexus of expenditure with Interest Income - Employee remuneration, salary, legal expenses, board meeting expenses, Director......
July 10, 2023 Case Laws Customs

Revocation of Customs Broker License - attempt to smuggle ‘red sanders’ out of the country - The requirement to permit authorized persons - The presence of such person......
July 10, 2023 Case Laws Service Tax

Classification of service - Franchisee service or not - Joint Venture Agreement - sharing of profits - it is found that there is no arrangement of sharing of profits and....
July 10, 2023 Case Laws Service Tax

Support Services of Business and Commerce or not - Adda Fees/ bus stand fee - collection of Adda Fee cannot be equated to “Business Support Service” as they are......
July 10, 2023 Case Laws Central Excise

Recovery of Rebate - Export of exempted goods under Bond / LUT - Export of medicaments - The fact in this case is the appellant have cleared the goods under LUT which......
July 10, 2023 Case Laws Central Excise

Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before.....
July 10, 2023 Case Laws Central Excise

Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and....
July 10, 2023 Case Laws Central Excise

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High......
July 10, 2023 Case Laws Central Excise

CENVAT Credit - inputs - Proper invoices or not - Merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the......
July 8, 2023 Notifications SEZ

Special Economic Zones (Third Amendment) Rules, 2023 - Procedure of import or export or procurement from or supply to Domestic Tariff Area of ship by a Unit in......
July 8, 2023 Case Laws GST

Rejection of claim of disbursement of incentives promised under Bihar Industrial Incentive Policy, 2011 on 1 & 2nd expansion of the Petitioner's unit - rejection on the.....
July 8, 2023 Case Laws GST

Utilization of input tax credit (ITC) - inward supply of said input/input service used for construction of warehouse can be claimed and utilized to pay tax on the......
July 8, 2023 Case Laws Income Tax

Exemption u/s 10(26) - income of Scheduled Tribe residing in Specified Areas - applicable to income of an individual or extended to a group of individuals of same family....
July 8, 2023 Case Laws Income Tax

Levy of penalty u/s 270A r.w.s. 274 - misreporting of income on the addition of leave encashment - levy of penalty is not automatic on mere making addition, if the......
July 8, 2023 Case Laws Income Tax

Conflict of interest - Objection against the appointment of private counsels in connection with CIC proceedings (RTI) on behalf of the ITAT - The same counsel are......

1 ....57 58 59 606162 63 64 65........ 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...

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

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