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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3301 to 3350 of 6412 Records

1 ....63 64 65 666768 69 70 71........ 129

June 24, 2023 Case Laws GST

Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown......
June 24, 2023 Case Laws GST

Value of the supply of services rendered by AOCOS as per section 15 of GST Act - They have provided the way for the processing of bills and the way the monies are......
June 24, 2023 Case Laws Income Tax

Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to......
June 24, 2023 Case Laws Income Tax

Refund claim - effect of name change - defective return u/s 139(9) or not - in whose name the refund should be issued? - PAN database correction would certainly indicate....
June 24, 2023 Case Laws Income Tax

Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,......
June 24, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) cannot be lead on the assessment by alleging that the assessee had concealed particulars of income and also furnished inaccurate particulars of......
June 24, 2023 Case Laws Income Tax

Correct head of income - letting out of Hotel/Resort as running business - treatment of revenue receipts from operation of Hotel/Resort - Contract for managing the......
June 24, 2023 Case Laws Income Tax

Revision u/s 263 - The AO merely accepted whatever reply was filed by the assessee, which as noted above by us did not even justify the increase in commission expenses......
June 24, 2023 Case Laws Income Tax

Unaccounted sale of Gajjak, Makhane and Namkeen - rejection of books of accounts - Shortage has been equated with undisclosed sales basely solely on yield ratio. In our.....
June 24, 2023 Case Laws Income Tax

Credit for TDS denied - transfer of business - it is not even disputed by the department that assessee is entitled for credit for TDS. Either some mechanism should be......
June 24, 2023 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - The forfeiture of entire security deposit is disproportionate, also since there is no specific allegation as....
June 24, 2023 Case Laws Customs

Classification of imported goods - Low Aromatic White Spirit - When the goods do not satisfy the criteria fixed under Note 4 of Chapter 27, the goods cannot be......
June 24, 2023 Case Laws Customs

Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price......
June 24, 2023 Case Laws Customs

Classification of goods proposed to be imported - Processed API Betel-nut product known as Supari - Processed Betel-nuts unflavoured chemically processed Supari in small....
June 24, 2023 Case Laws Customs

Application for recalling of Ruling - Classification of goods - The interesting fact is the applicant has approached the Authority only in respect of the current......
June 24, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Infringement of seven trademarks - assignment of trademark in favor of petitioner - Under Chapter V of the Trade Marks Act, 1999 the right of assignment and......
June 24, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of Application for CIRP filed under Section 9 of I&B Code - Sub-contractor of the main contractor - Contractual Relationship between the Appellant and......
June 24, 2023 Case Laws Service Tax

Classification of services - if the Appellant Revenue has accepted the classification of entry under the head “Information Technology Software Service” for the period......
June 24, 2023 Case Laws Service Tax

SVLDRS - It can be said that the basic object of the Scheme, 2019 is to reduce litigation by allowing the eligible assessee to make the payment of the outstanding dues......
June 24, 2023 Case Laws Service Tax

Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and......
June 24, 2023 Case Laws Service Tax

Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college......
June 24, 2023 Case Laws Service Tax

Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a......
June 24, 2023 Case Laws Service Tax

Banking and Other Financial Services - remuneration received from RBI in relation to PPF management - There is no discretion for the appellant in handling the funds......
June 24, 2023 Case Laws Service Tax

Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of......
June 24, 2023 Case Laws Central Excise

Interest on refund claim - relevant date for calculating the interest arising due to a delay in the payment - appellant claimed credit from the date on which they......
June 24, 2023 Case Laws Indian Laws

Rejection of application made by the Petitioner for calling upon the Income Tax Department to provide a proper certificate / letter in support of the Income Tax records.....
June 23, 2023 Discussion Forum GST

Discussion on GST on Cotton purchase - Who is agriculturist - Cultivation of land through the Servant / Employees - Applicability of Reverse Charge Mechanism (RCM)
June 23, 2023 Case Laws GST

Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test......
June 23, 2023 Case Laws GST

Seeking grant of Bail - irregular availment of ITC - invoices received from bogus / dummy supplier - since primary concern of Department is to trace and collect the GST.....
June 23, 2023 Case Laws GST

Seeking grant of pre-arrest bail - Territorial jurisdiction of court - supply of material/ goods without invoices to evade the tax - the corporate office of MEPL is at......
June 23, 2023 Case Laws Income Tax

Addition u/s 68 - genuineness and credit worthiness of the transaction in question - As per HC assessee though has disclosed the source of the deposit but could not......
June 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - application of mind by the PCIT while granting sanction u/s 151 - validity of order disposing objections questioned - PCIT has simply......
June 23, 2023 Case Laws Income Tax

Income from other sources u/s 56(2)(viib) - FMV determination of shares - The decision of the tribunal holding that, the DCF method adopted by the assessee for......
June 23, 2023 Case Laws Income Tax

Reassessment proceedings against dead person - whether curable defect u/s 292BB? - The purpose of issue of notice is to make the noticee aware of the nature of the......
June 23, 2023 Case Laws GST

Reversal of Input Tax Credit (ITC) - Availing ineligible input tax credit (ITC) - Necessary particulars as demanded were supplied or not - The......
June 23, 2023 Case Laws Income Tax

Revision u/s 263 - Receipts against sale of plots - Mismatch between the amount disclosed by the assessee and amount shown as per 26AS - Method of accounting - When all.....
June 23, 2023 Case Laws Income Tax

Revision u/s 263 - Right issue shares - applicability of section 56(2)(viib) on the issue of shares by the company by stating that this section applied only to the......
June 23, 2023 Case Laws Income Tax

Refund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled - PAN of a non existing entity (amalgamated) used for filing ROI - when ld AO has assessed income of the.....
June 23, 2023 Case Laws Income Tax

Enhancement of income by CIT(A) - Valuation of the shares as per Rule 11UA - Additions u/s 56(2)(viib) - Determination of Consideration received for such shares in......
June 23, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - non-resident corporate entity - Taxability of royalty income received by the assessee on subscribers units from original......
June 23, 2023 Case Laws Income Tax

Addition on account of cash deposit to the bank account of the assessee - assessee is consistently submitting that the assessee has two bank accounts in her name and the....
June 23, 2023 Case Laws Customs

Classification of imported goods - squid liver powder - Preparations of a kind used in animal feeding - CTH 230120 preferred by the appellants covers ‘flours, meals and.....
June 23, 2023 Case Laws Service Tax

Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to......
June 23, 2023 Case Laws Service Tax

Levy of Service Tax - construction of residential complex for Indian Army and WBPDCL - As it is not in dispute that the residential flats constructed by the assessee,......
June 23, 2023 Case Laws Central Excise

Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been......
June 23, 2023 Case Laws Indian Laws

Dishonour of Cheque - Territorial jurisdiction of the court - As per amendment, the Courts situated at both the places i.e. of drawer Bank and drawee Bank, would have......
June 22, 2023 Case Laws GST

Seeking information from the Advocates relating to their clients - Evasion of GST - It is a settled legal position that a communication is privileged if it is made to a.....
June 22, 2023 Case Laws GST

Can an appeal be filed beyond the time period prescribed u/s 107 (4) of the CGST Act, 2017? - The Central Goods and Services Tax Act is a special statute and a......
June 22, 2023 Case Laws GST

Refund of amount deposited wrongly - GST was deposited with different / wrong registration number (GSTIN) - It is a settled law that no one cannot be made to suffer for.....
June 22, 2023 Case Laws GST

Determination of Tax - Prescribed procedure u/s 75 of CGST Act - Violation of principles of natural justice (audi alterem partem) - Seeing as the petitioners have......

1 ....63 64 65 666768 69 70 71........ 129

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F: GST on Solar Plant

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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

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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