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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 3701 to 3750 of 6412 Records

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June 6, 2023 Case Laws Income Tax

Disallowance on account of extraordinary items written off - It is not in dispute that the assessee had indeed written off the said abandoned project expenditure in its.....
June 6, 2023 Case Laws Income Tax

Validity of the notice issued u/s. 143(2) - statutory time limit to issue notice - the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the....
June 6, 2023 Case Laws Income Tax

Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not......
June 6, 2023 Case Laws Income Tax

Validity of Reopening of assessment - reason to belief - Bogus share transactions - AO, while recording the reasons, has not applied his mind and has not brought out any....
June 6, 2023 Case Laws Customs

Revocation of Customs Broker License - exporters could not be found at all physically at their registered premises - the appellant has collected the documents such as......
June 6, 2023 Case Laws Customs

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of......
June 6, 2023 Case Laws SEBI

Offence under SEBI - person responsible for the commission of the offence - A company may have numerous Directors, however, it is apposite to state that to make each of.....
June 6, 2023 Case Laws Central Excise

SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and.....
June 5, 2023 Case Laws GST

Seeking refund the amount, which was recovered illegally from the petitioner - there is no bar on the taxpayers for voluntarily making the payments on the basis of......
June 5, 2023 Case Laws GST

Stay of Demand - availability of statutory remedy of appeal - non-constitution of the Tribunal - Subject to deposit of a sum equal to 20 percent of the remaining amount.....
June 5, 2023 Case Laws GST

Seeking grant of anticipatory bail - alleged nonpayment of dues - abetment in GST evasion - The narration itself is adequate and demonstrates that the accused persons......
June 5, 2023 Case Laws Income Tax

Interest liability - Default u/s 201(1A) and interest u/s 201(1A) - delay of 1 day - Corporation Bank Website was not working on 07.11.2016 - The reason stated by the......
June 5, 2023 Case Laws Income Tax

TP adjustment - intra-group services - Infrastructure consultancy and support charges - DR was unable to controvert the factual finding of the DRP that infrastructure......
June 5, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - amounts received by the assessee from its Indian subsidiary towards IT and SAP charges - the services rendered under IT and......
June 5, 2023 Case Laws Income Tax

Disallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A allowed the claim of assessee - Merely because the petitioner did......
June 5, 2023 Case Laws Income Tax

Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for......
June 5, 2023 Case Laws Income Tax

Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022......
June 5, 2023 Case Laws Income Tax

Addition u/s 69 - unexplained investment - share transactions - Year of assessment - the transaction for legal transfer of shares actually took place in the subsequent......
June 5, 2023 Case Laws Customs

Refund of Customs Duty paid in excess - doctrine of unjust enrichment - In the present case, barring CA certificate, no other evidence has been produced by the......
June 5, 2023 Case Laws Customs

Revocation of customs broker licence - undervaluation - The logical and sequential arrangement of the obligations devolving on customs brokers does not admit of any......
June 5, 2023 Case Laws Customs

Revocation of customs broker licence - There are, apparently, discrepancies in the declaration contained in the shipping bills. That the declarations should match the......
June 5, 2023 Case Laws Customs

Rejection of refund of Anti Dumping Duty - appellant being an authorised manufacturer is entitled to exemption from Anti Dumping Duty on the seamless tubes purchased......
June 5, 2023 Case Laws Customs

Refund of Customs Duty - unjust enrichment - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the......
June 5, 2023 Case Laws Customs

Power of Dept to issue supplementary SCN - challenged on the ground that the same is without jurisdiction and the law does not permit issuance of such supplementary Show....
June 5, 2023 Case Laws Customs

Valuation of imported goods - machinery oil /machinery lubricant oil - The basis of re-valuation by the department is re-classification of goods and when the......
June 5, 2023 Case Laws Customs

Valuation of imported goods - NIDB data cannot be the basis to enhance the declared value in the absence of any corroborative evidence or contemporaneous import. In that....
June 5, 2023 Case Laws Customs

Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as......
June 5, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Quantum of Debt - Period of Limitation - once the ‘threshold on debt’ is crossed, the Adjudicating Authority has to admit or reject the Application.....
June 5, 2023 Case Laws Service Tax

Validity of SVLDRS-3 filed - amount in arrears - reasons for discarding the objections raised - If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has....
June 5, 2023 Case Laws Service Tax

Reversal of CENVAT Credit proportionate pertaining to unsold area of flat/residential complex for which they got occupation certificate on 27.01.2017 - the respondent......
June 5, 2023 Case Laws Central Excise

Budgetary Support Scheme - scheme introduced in lieu of grant of General Exemption and refund of goods and services tax where eligible - There are no reason to not grant....
June 5, 2023 Case Laws Central Excise

CENVAT Credit - capital goods or not - GP coils, GP sheets, aluminum sections used in making air ducts for humidification machinery - The Tribunal was not justified in......
June 5, 2023 Case Laws Central Excise

CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of......
June 5, 2023 Case Laws Indian Laws

Validity of CPE program being conducted by ICAI - Conducting the programs on its on instead of outsourcing - This Court is unable to accept that the jurisdiction of the.....
June 3, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - As some technical snag on the portal,......
June 3, 2023 Case Laws Income Tax

Penalty u/s. 271F - non- filing of ITR - Reasonable cause for failure - assessee is an Advocate by profession and is also a partner in a law firm - ignorance of law is......
June 3, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Interest as obtained through interest bearing fund and used for non-business purposes - Assessee has voluntarily offered such interest......
June 3, 2023 Case Laws Income Tax

Enhancement of income - Exercise of power by the CIT(A) u/s 251 - introducing new source of income - It is not open for the ld. CIT(A) to travel outside the assessment......
June 3, 2023 Case Laws Income Tax

Exemption u/s 11(1)(a) and Section 11(2) for Deemed income u/s 11(3) - Assessee would be allowed to accumulate the income if there is “real income” which is in......
June 3, 2023 Case Laws Income Tax

Long-term capital gains - receipts by the assessee as per the consent decree passed by the Hon”ble Bombay High Court - suit for specific performance of the Agreement to.....
June 3, 2023 Case Laws Income Tax

Penalty u/s. 271B - assessee had not filed audit report - Only a qualified CA is permitted to Audit books of account. In the affidavit it is claimed by the Accountant of....
June 3, 2023 Case Laws Income Tax

Transfer of case - order u/s 127 - a valid order u/s 127 which is required to be passed for transferring a case from one AO to another AO could not be brought on record,....
June 3, 2023 Case Laws Companies Law

Oppression and Mismanagement - Transfer of Shares - allotment of shares - Forum Shopping - It is clear that even as on 1998, there was no business conducted by the......
June 3, 2023 Case Laws Companies Law

Restoration of the name of the Company - The Appellant Company has failed to file its Financial Statements and Annual Returns for the Financial Years 2015-16 and 2016-17....
June 3, 2023 Case Laws Insolvency and Bankruptcy

Dissolution of Corporate Debtor - The Insolvency Resolution Process under the I & B Code, 2016, is a Time Bound Process, and the Appellant / Promoter, having failed to......
June 3, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Objection to the Resolution Plan approved by the Committee of Creditor - decisions taken by the CoC are not invalidated by a subsequent change in the composition.....
June 2, 2023 Notes Income Tax

Computation of their Turnover for the purpose of tax audit u/s 44AB - Speculation Business or Derivatives, futures, and options or Delivery based transactions
June 2, 2023 Manuals Income Tax

Taxation of ULIP - In case of ULIP, When the premium payable for any of the year during the tenure of the ULIP either exceed 10% of the sum assured or the annual premium....
June 2, 2023 Notifications Income Tax

Angle Tax - Investment in start-ups from 21 countries - Provision U/s 56(2)(viib) of IT Act 1961 shall not apply in respect of Exemption from any consideration for issue....
June 2, 2023 Notifications Income Tax

Angle Tax - Investment in Start-ups Recognized by DPIIT - Provision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company for......

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H: Goods matched documents like e-way bill and invoices; detention order ...

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