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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3151 to 3200 of 6412 Records

1 ....60 61 62 636465 66 67 68........ 129

July 4, 2023 Case Laws VAT and Sales Tax

Reversal of input tax credit against the supply - Without furnishing any details to the assessee, the authorities could not have directed reversal of the input tax......
July 3, 2023 Case Laws GST

Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of......
July 3, 2023 Case Laws GST

Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -......
July 3, 2023 Case Laws GST

Return of goods for repairs originally meant for export - Expiry of e-way bill - the eight hour period for extension of the validity fo e-way bill had expired - High......
July 3, 2023 Case Laws Income Tax

TDS liability on payment of Cash exceeding prescribed limit - Seeking exemption u/s 194N to the primary agricultural cooperative credit societies - whether that......
July 3, 2023 Case Laws Income Tax

Fees for Technical Services (FTS) - The AO himself has stated that some of the services are of the nature of FTS. Thus, AO clearly admits that all the services rendered.....
July 3, 2023 Case Laws Income Tax

TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is......
July 3, 2023 Case Laws Income Tax

Allowance of credit of taxes as withheld by the clients domiciled in Japan - The judicial precedents cited by the authorities below are in the context of the tax......
July 3, 2023 Case Laws Income Tax

Benefit of exemption u/s 11 - charitable activity - Activities in the nature of trade, commerce or business - the receipts from these activities which is in the nature......
July 3, 2023 Case Laws Customs

Seeking release of goods for re-export - import of Dried Areca Nuts Split and Black Pepper for the purpose of re-export - Insofar as the goods which are not subject......
July 3, 2023 Case Laws Customs

Revocation of Customs Brokers License - An order beyond the inquiry report - The Commissioner should have confined himself to the two issues in mentioned / alleged in......
July 3, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director - There are no allegations in the criminal complaints in relation to the petitioners, much-less any specific......
July 1, 2023 Notifications DGFT

Amendment in import policy condition of Cigarette lighters Covered under CTH 9613 of Chapter 96 of Schedule -I (Import Policy) of ITC (HS) 2022 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits into ECL - Scheme extended till 30-9-2023 - Seeks to amend Notification No. 18/2023-Customs (N.T.) dated the 30th March 2023 - Notification
July 1, 2023 Notifications Customs

Exemption of deposits u/s 51A (4) of the Customs Act, 1962 - Implementation of notification deferred till 1.10.2023 - Seeks to amend Notification No. 19/2022-Customs......
July 1, 2023 Notifications FEMA

Use of International Credit Card while outside India - Approval of RBI is not required for making payment by a person towards meeting expenses - Amendment in Foreign......
July 1, 2023 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
July 1, 2023 Circulars DGFT

Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Public Notice
July 1, 2023 Circulars SEBI

Implementation of circular on upstreaming of clients’ funds by Stock Brokers (SBs) / Clearing Members (CMs) to Clearing Corporations (CCs) - Circular
July 1, 2023 Circulars Customs

Launch of “Self Customs Pass for Importer/Exporter " functionalities in CBLMS, in conformity with regulation 3(b) of CBLR 2018 — Mumbai Customs
July 1, 2023 Case Laws Income Tax

Migration of credit for advance tax and tax deducted at source (TDS) post merger - Claim of credit of taxes paid by Polaris in the merged entity of Virtusa - Since the......
July 1, 2023 Case Laws Income Tax

Addition u/s 68 - cash capital introduced by partners shown to be loan taken - The cash component in which form the capital was introduced in the firm was small compared....
July 1, 2023 Case Laws Income Tax

Income Taxable in India - Salary - foreign assignment allowance received by the assessee for the services rendered outside India - the foreign assignment allowance that.....
July 1, 2023 Case Laws Income Tax

LTCG - Long term capital assets or short term - Period of holding of assets - Part of the property (i.e. 66.92 sq.mtr. outof 302.86 sq.mtr.) held with the assessee less.....
July 1, 2023 Case Laws Income Tax

Excess jewellery found during the course of search - Jewellery belonging to family member (i.e sone and wife) or not? - person to whom said jewellery belongs - Excess......
July 1, 2023 Case Laws Income Tax

Weighted deduction for expenses incurred towards clinical trial expenses - Explanation to section 35(2AB) - The section allows the expenditure incurred towards clinical.....
July 1, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Purchase the immovable property on which TDS has been deducted - TDS statement (Form 26QB) shows the amount of purchase of.....
July 1, 2023 Case Laws Income Tax

Additions based on amount shown in the TDS statement, 26AS - Merely because the TDS has been shown to have deducted and deposited in assessee’s account that itself is......
July 1, 2023 Case Laws Income Tax

Nature of receipts - sale of carbon credits - Carbon credits cannot be considered as an income in the assessment year 2012-13 and insertion of new section 115BBE of the.....
June 30, 2023 Case Laws GST

Determination of GST / Assessment under GST - To be followed by scrutiny of returns / assessment u/s 61 or not? - Section 73 and 74 are not controlled by Section 61......
June 30, 2023 Case Laws GST

Scope of Supply - work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL - GST is not payable on......
June 30, 2023 Case Laws GST

Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees.......
June 30, 2023 Case Laws GST

Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply.....
June 30, 2023 Case Laws GST

Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not.....
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - Claim of deduction on account of payment made to settle a class action suit - AO observed the same as in the nature....
June 30, 2023 Case Laws Income Tax

DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal......
June 30, 2023 Case Laws Income Tax

Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the......
June 30, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reopening based on the order of SEBI in cases of reversal trades and accommodation entries - As evidenced that there is no live link or....
June 30, 2023 Case Laws Income Tax

Rejection of ITR by the CPC as defective u/s 139(9) - Return of income filed u/s 44ADA declaring the professional income as well as income from trading in shares -......
June 30, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - share capital and premium received by the assessee - method of valuation as per Rule 11U and 11UA - When shares were issued at premium based......
June 30, 2023 Case Laws Income Tax

Additions u/s 68 - Low profit ratio - the assessee has discharged his onus before the revenue authorities. AO and the ld. CIT(A) rejected the explanation of the assessee....
June 30, 2023 Case Laws Income Tax

Reopening of assessment - bad debts written off disallowed - To reopen the already concluded assessment on the same very issue would be nothing but review of the order......
June 30, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Disallowances against Credit card expense and computer expenses - considering the amount involve, the contention of the revenue authority....
June 30, 2023 Case Laws Direct Taxes

Indirect contribution of wife in the purchase of the property - Joint properties purchased by husband and wife [housewife] - legal owner - the 1st defendant/wife has......
June 30, 2023 Case Laws Direct Taxes

Benami transaction - Co-owner of the property or not - there is no written documents, in support of the plaintiff's plea that there was a partnership arrangement between....
June 30, 2023 Case Laws Customs

Levy of Penalty on Customs Broker License - The Tribunal on facts found that it is not the case of the revenue that the documents for undertaking the KYC of the importer....
June 30, 2023 Case Laws Customs

Levy of interest during the period of protection granted by the High Court - Imposition of safeguard duties - imports of Aluminum Foil - Interim order was being passed......
June 30, 2023 Case Laws Customs

Exemption from duty of customs - Project Import - failure on the part of the importer to meet the Project Import regulations - The appellant registered its Project......
June 30, 2023 Case Laws Customs

Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund......
June 30, 2023 Case Laws Customs

Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported.....

1 ....60 61 62 636465 66 67 68........ 129

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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