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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3201 to 3250 of 6412 Records

1 ....61 62 63 646566 67 68 69........ 129

June 30, 2023 Case Laws SEBI

Penalty for violation of Section 15HB of SEBI Act, 1992 - justification for the Tribunal to reduce the penalty below Rs. 1,00,000/- which is the minimum as permissible -....
June 30, 2023 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - Seeking to restrain the Respondents from proceeding with the Challenge Process - the CoC has approved the Resolution Plan of Respondent No.....
June 30, 2023 Case Laws Insolvency and Bankruptcy

Locus Standi of shareholder of the Corporate Debtor to challenge the Resolution Plan - Seeking for forensic audit of the Books of Accounts of the Corporate Debtor, and......
June 30, 2023 Case Laws Central Excise

Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer......
June 30, 2023 Case Laws VAT and Sales Tax

Opportunity of hearing was granted or not - By various show cause notices, the Petitioner was called upon to file all the evidences in support of its return of income......
June 29, 2023 Case Laws GST

Reimbursement of the GST from the recipient of goods i.e. Indian Railways - Merely because the Petitioner uses the input tax credit which is credited to his electronic......
June 29, 2023 Case Laws GST

Cancellation of GST registration of petitioner - delay in submission of reply to SCN - the petitioner has neither appeared for personal hearing nor has filed reply......
June 29, 2023 Case Laws GST

Levy of 200% penalty - Failure to renew e-Way Bill - The appellants should have done since the goods were sold in transit. Therefore, there is a violation had committed.....
June 29, 2023 Case Laws GST

Levy of GST on receipt of compesation / award - amount for settling a dispute arising out of breach of contract - contract completed during the Pre-GST period - as no......
June 29, 2023 Case Laws GST

Exemption from CGST and UPGST - supply of education and training services to commercial pilots in accordance with the training curriculum approved by the Directorate......
June 29, 2023 Case Laws Income Tax

Income taxable in India - Capital gain from Singapore - benefit of Article 13(4) DTAA - Tax resident of a Contracting State i.e. Singapore - Singapore authorities have......
June 29, 2023 Case Laws Income Tax

Exemption u/s 11 - Receipt of voluntary contributions/corpus fund or capitation fee - AO, based on assumption and surmise, has held that there was violation under the......
June 29, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice - In case the AO concludes, that a case is made out under Section 271(1)(c) of the Act, he needs to indicate, clearly, as to......
June 29, 2023 Case Laws Income Tax

TDS u/s 194H - Discount or Commission - credit notes and gold coins offered on annual rebate to selected dealers upon achieving targets - Fixed rebates are generally......
June 29, 2023 Case Laws Income Tax

Nature of receipts - non-refundable security deposits - CIT(Appeals) has rightly concluded non-refundable security deposits received by appellant has nexus with O&M......
June 29, 2023 Case Laws Income Tax

Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban......
June 29, 2023 News Indian Laws

Increased TCS rates to apply from 1st October, 2023 - Important changes w.r.t Liberalised Remittance Scheme (LRS) and Tax Collected at Source (TCS)
June 29, 2023 Circulars Income Tax

Extension of time limits for submission of certain TDS/TCS Statements i.e. Form No. 26Q, 27Q and 27EQ - Date extended for the First Quarter of the FY 2023-24 to 30th......
June 29, 2023 Case Laws Income Tax

Nature of receipt - one time settlement arising out of waiver of dues of term loan by the lender - Revenue or capital receipt - The waiver of the principal amount which.....
June 29, 2023 Case Laws Income Tax

Depreciation disallowance - asset were not used during the period - production and business activity of the assessee company was stopped - AO observed that, the......
June 29, 2023 Case Laws Income Tax

Offence punishable u/s 276B r/w section 278B - Criminal liability of Directors of the Company - Failure to deposit TDS within prescribed time - The complaint does not.....
June 29, 2023 Case Laws Customs

Import of Accompanied Baggage - Carrying foreign currency beyond permissible limit - Rejection of revision application filed by the petitioner under Section 129DD of the....
June 29, 2023 Case Laws Customs

Valuation - import of old and used ships/vessels for breaking purpose - In the absence of any allegation or evidence of extra consideration having been made by the......
June 29, 2023 Case Laws Insolvency and Bankruptcy

CIRP - the Appellant has not received a single Claim from the date of initiation of the Corporate Debtor into CIRP. As the CoC itself is not constituted and in the light....
June 29, 2023 Case Laws Service Tax

Body corporate - corporate guarantee commission - The respondent does not fit in the definition of body corporate because they are not engaged in providing banking......
June 29, 2023 Case Laws VAT and Sales Tax

Denial of claim for concessional rate of tax and claim for sales returns - no C Forms to support the claim for concessional rate of tax - sales return had not been made.....
June 28, 2023 Circulars DGFT

Amendments in Category 5B of the Appendix 3 (SCOMET LIST) to Handbook of Procedures 2023. - Public Notice
June 28, 2023 Circulars DGFT

Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023 - Public Notice
June 28, 2023 Circulars DGFT

Amendment in procedure for import of Copper products and Zinc Oxide under the Revised India Nepal Treaty of Trade - Public Notice
June 28, 2023 Circulars Companies Law

Statutory Auditors’ Responsibilities in relation to Fraud in a Company - NAFRA issued certain guidelines.
June 28, 2023 Notifications Income Tax

Computation of arm's length price - tolerance limit of 1% in case of wholesale trading and 3% in other cases notified - U/s 92C(2) of IT Act 1961 - Notification
June 28, 2023 Case Laws GST

Validity of order of assessment - GST DRC-07 order - The annexures filed along with DRC 01A reveal the identity of the allegedly non-existent suppliers as M/s.Baby Suba.....
June 28, 2023 Case Laws GST

Condonation of delay in filing appeal - sufficient reasons for delay present or not - delay due to medical treatment of the petitioner - Admittedly, the appeal was filed....
June 28, 2023 Case Laws GST

Seeking refund of 90% of the Central Goods and Service Tax (CGST) and Integrated Goods and Service Tax (IGST) amount paid by the petitioner against the Export of goods -....
June 28, 2023 Case Laws GST

Scope of Advance Ruling application - Transfer of unutilized balance in E-credit ledger on merger of distinct persons within same State having same PAN - Application for....
June 28, 2023 Case Laws GST

Levy of GST - pre-packaged and labelled rice upto 25 Kgs - GST would be applicable on the supply of prepackaged and labelled rice up to 25 Kgs, for both domestic......
June 28, 2023 Case Laws GST

Classification of supply - HSN Code - rate of tax - Fortified Rice Kernels(FRK) which the applicant intends to manufacture and supply at Chhattisgarh - to be classified.....
June 28, 2023 Case Laws GST

Input Tax Credit - GST paid on various services/ expenses incurred towards discharging its CSR obligation - CSR activities, as per Companies (CSR Policy) Rules, 2014 are....
June 28, 2023 Case Laws Income Tax

Addition u/s 45(1) - long term capital gains - Consideration received on retirement from partnership firm - Receipts as full and final settlement of its right, title and....
June 28, 2023 Case Laws Income Tax

Prosecution proceedings for TDS deducted but not deposited in time - offence allegedly committed u/s 276(B) and 278(B) - As per HC amount has already been deposited with....
June 28, 2023 Case Laws Income Tax

Validity of Reopening of assessment - accommodation entry - Tthe search and seizure action under Section 132 of the Act was not carried out against the petitioner; such.....
June 28, 2023 Case Laws Income Tax

Validity of order u/s 263 - Failure of the AO of examine the income - In the assessment order, there is no discussion about the above referred two incomes nor the......
June 28, 2023 Notifications Income Tax

‘University, College or Other Institution’ for research in ‘Social Science or Statistical Research’ u/s 35(1)(iii) - M/s Patanjali Yog Peeth Nyas, Delhi for its......
June 28, 2023 Case Laws Customs

Absolute Confiscation - gold biscuits - If all these facts are viewed together, it is clear that the gold biscuits are of foreign origin only. In the absence of any......
June 28, 2023 Case Laws Service Tax

OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in.....
June 28, 2023 Case Laws Service Tax

Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include....
June 28, 2023 Case Laws Service Tax

Consulting Engineering Service or not - The Appellant is not a consulting engineer firm. They are a manufacturing firm and whenever physical execution of erection and......
June 28, 2023 Case Laws Central Excise

CENVAT Credit - Allegation of being fake invoices - Non-existence of supplier - The main reason for denying the credit to the party was that two letters were received by....
June 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - Respondent/ Accused was acquitted - The delivery challans are produced by the Complainant, which were disbelieved by the Trial Court on the precise....
June 27, 2023 Case Laws GST

Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be....

1 ....61 62 63 646566 67 68 69........ 129

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F: Transfer of ITC without filing ITC-02

F: assessment order

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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

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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