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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3401 to 3450 of 6412 Records

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June 20, 2023 Notifications Customs

Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode - Form HA modified - Courier Imports and Exports (Electronic Declaration and......
June 20, 2023 Notifications Income Tax

Effect to the e-Appeals Scheme, 2023 - Prescribed income tax authorities shall exercise the powers and perform functions to facilitate the conduct of e-appeal......
June 20, 2023 Notifications Income Tax

Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third......
June 20, 2023 Notifications Income Tax

Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
June 20, 2023 Case Laws GST

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does.....
June 20, 2023 Case Laws GST

Condonation of delay in filing the appeal before the First Appellate authority - Petitioner submitted that, SCN was not uploaded on the portal and Petitioner was not......
June 20, 2023 Case Laws GST

Confiscation of vehicle alongwith goods - Evasion of GST in connivance with the transporter or not? - If the rectification application is considered and adjudicated, the....
June 20, 2023 Case Laws GST

Valuation of supply - pure agent services or not - The activity of deploying trainees to the Company to undergo training is undertaken by the Appellant in his own......
June 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Time limit for notice - Scope of new provision section 148A - The High Court following the decision of Apex Court has held that, since.....
June 20, 2023 Case Laws Income Tax

Depreciation - Cost of acquisition - depreciation to be allowed on WDV of the predecessor or Revaluation of assets - Conversation of firm to a company - The assessee as.....
June 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of.....
June 20, 2023 Case Laws Income Tax

Denial of benefit of section 11(1)(d) - Earmarked funds - To be treated as corpus donation or not - It is a well-settled position in law when a trust received a......
June 20, 2023 Case Laws Income Tax

Addition u/s 56(2)(viia) - purchase of shares of closely held company at 3.5 times of Book value - the provision of section 56(2)(viia) would be attracted in the case of....
June 20, 2023 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - nature of receipt - business transactions or loan - assessee company has received amount from another company having common and......
June 20, 2023 Case Laws Income Tax

Exemption u/s 11 - Deemed income - Permissible Adjustment to be made by the CPC u/s 143(1) - The benefit of deduction of the deemed income specified u/s 11(3) is......
June 20, 2023 Case Laws Income Tax

Revision u/s 263 - carry forward of losses on sale of shares - where there are two possible views and the Assessing Officer has taken one of the possible views, no......
June 20, 2023 Case Laws Customs

Notification for Continuation of anti-dumping duty u/s 9A of the Customs Tariff Act, 1975 not issued - The decision taken by the Central Government not to impose......
June 20, 2023 Case Laws Insolvency and Bankruptcy

Withdrawal of CIRP after approval of Resolution Plan - whether the settlement Proposal u/s 12A (filed by Ex-Promoter) can be entertained deferring consideration of......
June 20, 2023 Case Laws Customs

Validity demand of Customs Duty - non-application of mind while adjudicating the order - violation of principles of natural justice - As the order has been passed......
June 20, 2023 Case Laws Customs

Classification of goods proposed to be imported - Fuel Cell System to be used in manufacturing of Hydrogen Fuel Cells Vehicles - the Fuel Cell System which is made up of....
June 20, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Prohibition on recovery proceedings against the Corporate debtor - A conjoint reading of the proviso to Section 14 of the IB Code and the provisions of Section 33....
June 20, 2023 Case Laws Service Tax

Adjudication of demand of service tax post GST era - submission of the appellants is that, in respect of the period when the Service Tax regime was in force, the......
June 20, 2023 Case Laws Central Excise

Classification of goods - mixed fuel oil (MFO) - Order of tribunal holding that, the MFO in the present case was classifiable under Tariff Heading 27101119 and Chapter......
June 20, 2023 Case Laws Central Excise

Remission of duty - loss of molasses due to natural causes - In the entire show cause notice, which is on record, there is no allegation that the petitioners had......
June 19, 2023 Notes GST

Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.
June 19, 2023 Case Laws GST

Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through......
June 19, 2023 Case Laws GST

Classification of supply - supply of services - business of leasing of pallets, crates and containers - interstate movement of goods between the Units of the appellant......
June 19, 2023 Case Laws GST

Levy of IGST under reverse charge mechanism (RCM) - Supplier of the services located abroad (Outside India) - Amount paid to IVL Sweden against the receipt of support......
June 19, 2023 Case Laws Income Tax

TDS u/s 195 - Liability to deduct tax on payments made on sub-contract work done - outsourcing a portion of on-site work to its subsidiary in China - Scope of amendment.....
June 19, 2023 Case Laws Income Tax

Addition u/s 40A(3) - cash purchases of the liquor from suppliers - The cash transactions, in any case, have been subjected to TCS collections etc. and are thus duly......
June 19, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - cash deposits during the demonetization period - the sources of such amount may be either of household savings or past income or the......
June 19, 2023 Case Laws Income Tax

Allowance of additional depreciation - asset put to use for less than 180 days during the earlier year - assessee has claimed balance of depreciation @10% (i.e. 50% of......
June 19, 2023 Case Laws Income Tax

Unexplained investment - Additions u/s 69 - source of purchase of party - AO having not discharged onus for proving the satisfaction of the condition for application of.....
June 19, 2023 Case Laws Income Tax

Transfer Pricing Adjustments - benchmarking the purchase of SIM cards by the assessee from its AEs - selection of MAM - CUP v/s RPM - CIT(A) has incorrectly applied the.....
June 19, 2023 Case Laws Income Tax

Revision u/s 263 - Penny stock purchases - penny stock SOP guidelines have been issued by CBDT only in respect of listed scrips. - The scrip in question is not listed in....
June 19, 2023 Case Laws Customs

Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced earlier - for the period prior to the introduction of Section 11B of......
June 19, 2023 Case Laws Central Excise

Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - the appellant’s contention that fabrication does not amount to.....
June 19, 2023 Case Laws Central Excise

Valuation - Captive Consumption of goods by the sister concern - expenses to be included in the cost of production - Determination of Cost Plus 10% - Rule 8 - The issue.....
June 19, 2023 Case Laws VAT and Sales Tax

Doctrine of Promissory Estoppel - 100% tax exemption for a period of 7 years, in favor Tourism Industry - Even in the notification dated 07.01.2000 it is stated that the....
June 19, 2023 Case Laws VAT and Sales Tax

Refusal of stay on the order qua the interest, as demanded u/s 30(2) of the MVAT (stay is granted to the petitioner on the tax as demanded) - separation of Composite......
June 18, 2023 News Indian Laws

Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections....
June 18, 2023 Notes Income Tax

Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax
June 18, 2023 Notes Income Tax

Pharmaceutical companies’ gifting freebies to doctors, etc. - whether Allowable Business expenditure under Section 37(1)?
June 18, 2023 Notes GST

GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris
June 18, 2023 Notes Income Tax

Manner of disposal of application for advance ruling under Income Tax Act, 1961 - If the Members of a Board for Advance Rulings have differing opinions on any point, it.....
June 18, 2023 Notes GST

Input Tax Credit (ITC) is a vested right or concession - Can government impose conditions or restrictions for availing ITC?
June 17, 2023 Case Laws GST

Refund of the unutilized Input Tax Credit (ITC) - Export of goods - rejection on the ground that the supplier has issued fake invoices - genuineness of the purchase -......
June 17, 2023 Case Laws GST

Denial of Input Tax Credit (ITC) - Cancellation of registration of supplier - rejection of claim of the petitioner without considering the documents relied by the......
June 17, 2023 Case Laws Central Excise

Validity of respective show cause notices (SCN) of the year 1994 to 1997 and the respective notices of personal hearing issued in the year 2022, i.e., after a lapse of......
June 17, 2023 Case Laws GST

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the......

1 ....65 66 67 686970 71 72 73........ 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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