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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3351 to 3400 of 6412 Records

1 ....64 65 66 676869 70 71 72........ 129

June 22, 2023 Case Laws GST

Refund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope....
June 22, 2023 Case Laws GST

Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of......
June 22, 2023 Case Laws Income Tax

Reopening of assessment - act of giving only 12 hours to file reply to the show cause notice by the respondents - When the show cause notice-cum-draft assessment order......
June 22, 2023 Case Laws Income Tax

Grant of credit for tax deducted at source u/s 195 and surcharge - Tribunal was right in holding that the advances which are once held to be not income, could not have......
June 22, 2023 Case Laws Income Tax

Fees for Technical Services [FTS] - Receipt of Cost-to-cost reimbursements on account of secondment of employees - seconded personnel are employees of EY India firms -......
June 22, 2023 Case Laws Income Tax

TDS u/s 195 - Withholding Tax - Purchases for copyrighted articles - Royalty - The amounts paid by resident Indian end-users/distributors to non-resident computer......
June 22, 2023 Case Laws Income Tax

Exemption u/s 11 - Condonation of delay in filing the audit report in Form 10B - non filing of Audit Report along with return of income is a procedural omission and......
June 22, 2023 Case Laws Income Tax

Revision u/s 263 - LTCG on sale of properties - property had been sold in piecemeal in 14 transactions - stock-in-trade or capital asset - Whether to accept the......
June 22, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - objections regarding reason to believe raised first time at appellate stage - If reasons recorded upon being challenged at any stage of....
June 22, 2023 Case Laws Direct Taxes

Benami transaction - burden of proof - principle of preponderance of probability that although the suit property was purchased in name of Wife but the consideration......
June 22, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - Time gap between end of the provisional ADD and levy of Final ADD - upon a harmonious conjoint reading of Customs Rules read with Section 9......
June 22, 2023 Case Laws Customs

Rejection of application for rectification of mistake - Applicability of extended period of limitation - Tribunal did not consider the issue sought to rectified - Maybe,....
June 22, 2023 Case Laws Customs

Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the.....
June 22, 2023 Case Laws Customs

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such.....
June 22, 2023 Case Laws Customs

Jurisdiction of the Bench to Hear the application of Rectification of Mistake - recall of the entire order - an application for rectification of a mistake u/s129B (2) of....
June 22, 2023 Case Laws Customs

Classification of goods intended to be imported - Menthol Scented Sweet Supari - Flavoured and coated Illaichi - There cannot be a situation where same product is......
June 22, 2023 Case Laws Customs

Classification of goods proposed to be imported and benefit of exemption from Customs Duty (BCD or CVD) - Nokia 7210 SAS products - performing functions such as......
June 22, 2023 Case Laws Service Tax

Extended Period of Limitation - Suppression etc. cannot be imputed against the appellant merely because they failed to pay the tax on time. It is settled legal position.....
June 22, 2023 Case Laws Service Tax

Job Work - manufacture of medicines - Exemption to taxable service of production of goods on and for behalf of a client - benefit denied on the ground that Excise Duty......
June 22, 2023 Case Laws Service Tax

Nature of activity - Bariatric surgery - To be classified as cosmetic surgery or plastic surgery - Bariatric surgery performed by the appellant on patients suffering......
June 22, 2023 Case Laws VAT and Sales Tax

Cancellation of the permission to pay tax on compounded basis - shifting of business premises - On applying the principle of noscitur a sociis, to determine the scope......
June 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of director -Proceedings against its Director in absence of the company being joined as party respondent accused in the......
June 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - compounding of offences - amicable settlement arrived inter-se parties - whether this Court can quash the judgments of conviction and order of......
June 21, 2023 Case Laws GST

Cancelation of GST registration - Service of SCN - It is the case of the petitioner that no document either in the form of notice or any other document has been received....
June 21, 2023 Case Laws GST

Input Tax Credit - Restriction on availed ITC beyond the prescribed time limit u/s 16(4) - As the vires of the provisions of Section 16(4) of the CGST Act has been......
June 21, 2023 Case Laws GST

Cancellation of GST registration of petitioner - By saying that the registration has been obtained by fraud/wilful misstatement/suppression of facts, is not sufficient......
June 21, 2023 Case Laws Income Tax

Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful evasion of tax - Liability of Directors / ex-directors of company u/s 179 - Company is under liquidation......
June 21, 2023 Case Laws Income Tax

Liability of directors u/s 179 - Recovery of dues of company - Onus to prove the gross neglect or misfeasance or breach of duty on his part - No material is highlighted.....
June 21, 2023 Case Laws Income Tax

Expenses of Group Companies - Can a deduction be allowed for the expenditure incurred by appellant to meet the liability of the another company and for the debts written....
June 21, 2023 Case Laws Income Tax

Nature of receipt - Entertainment tax exemption in respect of Multiplexes - whether capital or revenue receipts? - where object of respective subsidy schemes of State......
June 21, 2023 Case Laws Income Tax

Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s.......
June 21, 2023 Case Laws Income Tax

Grant received under Sampoorna Gramin Swarojgar Yogna (‘SGSY’) from Government - Nature of receipt - revenue or capital receipt - the sum receipt on account of grant......
June 21, 2023 Case Laws Income Tax

Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving......
June 21, 2023 Case Laws Income Tax

TP Adjustment - determination of Arm's Length Price - intra group services transactions as Cross-charges - Documents submitted by the assessee do not conclusively......
June 21, 2023 Case Laws Customs

Revocation of cancellation of the Customs House Agency (CHA) of the respondent - High Court confirmed the order of tribunal, taking a lenient view that violation of the.....
June 21, 2023 Case Laws Customs

Territorial Jurisdiction of Court - Seizure of goods - shawls contained hair of Tibetan Antelope (Pantholopes Hodgsoni) - prohibited goods or not - the act of......
June 21, 2023 Case Laws Customs

Benefit of under the Merchandise Export from India Scheme (MEIS) - export of Steel Plates - at the time of filing of the EDI shipping bills, there was a problem of......
June 21, 2023 Case Laws Customs

Registration of vehicle purchased by the petitioner in the auction - Customs department auctioned the vehicle since the importer did not clear the vehicle and it was......
June 21, 2023 Case Laws Customs

Levy of anti-dumping duty - imports of Styrene Butadiene Rubber originating in or exported from European Union, Korea RP and Thailand - Central Government did not issue.....
June 21, 2023 Case Laws Customs

Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512......
June 21, 2023 Case Laws Customs

Classification of goods proposed to be imported - VIEWSONIC Brand LCD Monitors - Computer monitors or not - by virtue of terms of the headings, relative Chapter Notes......
June 21, 2023 Case Laws Customs

Seeking Advance Ruling on the basis of incomplete details - Valuation of imported goods for trading activity - Hence accumulation of IGST credit (ITC) is not a correct......
June 21, 2023 Case Laws Companies Law

Prosecution proceedings against the petitioners / accused - Allegation of illegal removal complainant from Directorship - Using forged signatures and uploading DIR-12......
June 21, 2023 Case Laws Companies Law

Jurisdiction of Court to entertain the suit - doctrine of forum conveniens - Invoice is raised from Delhi for the work performed within the State of Maharashtra -......
June 21, 2023 Case Laws Companies Law

Punishable offence u/s 148 - Failure to appoint cost auditor within the time limit prescribed under Section 148(3) and Rule 6(2) - The persons/accused of an offence......
June 21, 2023 Case Laws Insolvency and Bankruptcy

CIRP - NCLT admitted the application - pre-existing dispute - disputes were not raised prior to the issuance of the Demand Notice - The fact remains that the spare parts....
June 21, 2023 Case Laws Indian Laws

Continuation of present proceedings under the NI Act simultaneously, during the pendency of the proceedings under the IBC - Dishonour of cheque - The recovery......
June 20, 2023 Notifications DGFT

DGFT amends the Policy for General Authorisation for Export of Chemicals and related Equipments (GAEC) - Paragraph 10.08 (ix) in the Foreign Trade Policy 2023 amended - Notification
June 20, 2023 Notifications SEBI

Corporate Debt Market Development Fund - Net set of regulations in respect of Alternative Investment Fund set up and making investments, notified - Securities and......
June 20, 2023 Notifications Insolvency and Bankruptcy

CIRP - Power to declare moratorium for prohibiting - Provisions of Section 14(1) shall not apply in respect of the Production Sharing Contracts, Revenue Sharing......

1 ....64 65 66 676869 70 71 72........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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