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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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1 ....72 73 74 757677 78 79 80........ 129

June 2, 2023 Notifications Income Tax

Exemption limited increased to Rs. 25,00,000 against Leave encashment by the employees other than an employee of the Government - Income Tax Notification
June 2, 2023 Notifications DGFT

Export of Rice (Basmati and Non-Basmati) - Requirement of Certificate of Inspection - to EU member states and other European Countries namely Iceland, Liechtenstein,......
June 2, 2023 Notifications Income Tax

First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A) - Income-tax (Sixth Amendment) Rules, 2023 - Implementation....
June 2, 2023 Notifications Income Tax

Deduction u/s 80G - Provisional approval shall be effective from the assessment year relevant to the previous year in which such application is made - Income-tax (7th......
June 2, 2023 Notifications Income Tax

Exemption to buyers of PSU shares during selloff under strategic disinvestment - Income-tax (Eighth Amendment) Rules, 2023 - Notification
June 2, 2023 Case Laws GST

Applicability of GST Act - works contract commenced prior to 01.07.2017 and completed partially before 1.7.2017 or payment received partially before 1.7.2017 - Scope of.....
June 2, 2023 Case Laws Income Tax

Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -......
June 2, 2023 Case Laws Income Tax

Addition u/s 68 - proceeds from the sale of shares by treating the scrips as penny stocks - This is the case wherein the AO merely on the basis of suspicion rejected the....
June 2, 2023 Case Laws Income Tax

Maintainability of appeal before the ld. CIT(A) - Violation of section 249(4) - non-payment of admitted tax - no appeal is provided against order of the CIT(A) declining....
June 2, 2023 Case Laws Income Tax

Addition u/s 41(1) - long outstanding balances in sundry creditors accounts - AO made the additions, since the assessee has not shown any steps have been taken for......
June 2, 2023 Case Laws Income Tax

Short grant of TDS credit - CPC has denied the TDS credit on the ground that amount is not reflected in 26AS - when there such pressing circumstances and Revenue is......
June 2, 2023 Case Laws Income Tax

Salary income - Perquisites - Addition u/s. 17(2)(v) towards insurance premium paid by the employer - any policy to effect an assurance on the life of the assessee shall....
June 2, 2023 Case Laws Income Tax

Unexplained investment - Unaccounted cash for purchase - addition based on the statement / admission of the third party - Mere admission of the third party cannot be a......
June 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by......
June 2, 2023 Case Laws Income Tax

TP Adjustment - specified domestic transaction of project management and supervision - Capitalized expenditure - AO is incorrect in determining the arm’s-length price of....
June 2, 2023 Case Laws Customs

Classification of imported goods - The General Rules for Interpretation of Schedule in Customs Tariff Act, 1975 require that classification should proceed from the......
June 2, 2023 Case Laws Companies Law

Compounding of offences - default in holding Annual General Meeting the company - non-compliance of Section 166/96 of the Companies Act, 1956/2013 - Once the appellant......
June 2, 2023 Case Laws Service Tax

Extended period of limitation - within the same Department the Adjudicating Authority has taken stand that the value of consumables is to be added and the Commissioner......
June 2, 2023 Case Laws Central Excise

Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for......
June 2, 2023 Case Laws Central Excise

Finalisation of provisional assessment - Denial of adjustment of excess payment against the alleged short payment of duty - appellant had passed on the excess amount of.....
June 2, 2023 Case Laws Central Excise

Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put....
June 2, 2023 Case Laws Central Excise

Extended period of limitation - earlier show-cause notices were issued on the issue of valuation also which have been adjudged by the Commissioner (Appeals) in favour of....
June 2, 2023 Case Laws VAT and Sales Tax

Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output......
June 2, 2023 Case Laws VAT and Sales Tax

Condonation of delay in filing of appeal - Service of order - order was sent to old address - Revenue’s main contention is that the orders were served at the address......
June 2, 2023 Case Laws Indian Laws

Dishonour of Cheque - matter settled in National Lok Adalat - Had the settlement been involuntary or on the basis of fraud, there was no occasion of acting upon such......
June 1, 2023 Manuals Income Tax

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
June 1, 2023 Case Laws GST

Refund / Return money deposited during investigation - petitioner claims that he was forced to make a deposit under threat and coercion - Admittedly, the petitioner did.....
June 1, 2023 Case Laws GST

Cancellation of GST registration of petitioner - appeal rejected as time barred under section 107(1) and (4) of the CGST Act - scope of the beneficial notification dated....
June 1, 2023 Case Laws Income Tax

Reopening of assessment - determination of the 'income chargeable to tax' - The amount of “capital gain” is to be considered or the “entire sale consideration” to be......
June 1, 2023 Case Laws Income Tax

Set off and withholding of refunds u/s 245 - Adjustment of refund amount with the demand of tax for the subsequent years - petitioner has agreed that, against the refund....
June 1, 2023 Case Laws Income Tax

Addition u/s 69A - loan transaction treated as an income unexplained - the assessee has recorded the impugned transactions in the books of accounts and has also provided....
June 1, 2023 Case Laws Income Tax

Addition of On-money receipts - addition based on the documents impounded during the survey proceedings - The ld CIT(A) concluded that the documents are dumb documents......
June 1, 2023 Case Laws Income Tax

Taxability of interest income - appropriate head of income - to be taxed as business income or income from other sources - Once the assessee itself admits that the......
June 1, 2023 Case Laws Income Tax

TP Adjustment - determination of arm’s length price, ALP - Transactions with the local vendors the terms of which are not influenced by Comer SpA cannot be treated as......
June 1, 2023 Case Laws Income Tax

Addition towards undisclosed foreign assets under the provisions of Black Money (UFIA) And Imposition of Tax Act, 2015 for the alleged investment in life insurance......
June 1, 2023 Case Laws Customs

Refund of the IGST paid with regard to the goods exported - zero rated supplies - drawback claimed by the petitioner - the present petition is disposed of by giving......
June 1, 2023 Case Laws Customs

Valuation of imported goods - mis-declaration of goods - burden to prove - the burden which was on the respondent was never discharged and hence, there is no question of....
June 1, 2023 Case Laws Customs

Valuation of imported goods - inter-se relation having any influence on the transaction value of imports, or not - If the price declared was at arm’s length, then......
June 1, 2023 Case Laws Customs

Classification of imported goods - change in the stand of revenue during the appellate proceedings - The approach of the Revenue who have chosen to file the present......
June 1, 2023 Case Laws Customs

Seeking amendment in the shipping bill - whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of......
June 1, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - when the domestic industry does not manufacture/produce lithograde aluminium coils above 1150 mm on a commercial basis, this product would......
June 1, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of application - permission sought to intervene in Section 7 application against Ascot Projects - When an allegation of fraud being played on the......
June 1, 2023 Case Laws Service Tax

Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme - classification of “tax dues” under the “arrears category” - once the pending litigation had been withdrawn,......
June 1, 2023 Case Laws Service Tax

Claim of interest on the amount already debited from the CENVAT credit register - refund was not sanctioned and credit was taken back - The procedure prescribed for......
June 1, 2023 Case Laws Service Tax

Refund against export of services - Time limitation - relevant date - date of the export invoice or the date of receipt of consideration in convertible foreign currency.....
June 1, 2023 Case Laws Service Tax

Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the......
June 1, 2023 Case Laws Central Excise

SVLDRS - rejection on the ground that the demand was not finally quantified nor communicated to the party on or before 30.06.2019 - The Scheme covers not only cases......
June 1, 2023 Case Laws Central Excise

Clandestine Removal - allegation of removal of goods in the guys of job work - Even if it is to be held that appellant was clearing his finished goods in the garb of job....
May 31, 2023 Case Laws GST

Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable......
May 31, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - doctrine of res judicata - principal of consistency - Consistency does not mean putting iron fetters on the subsequent decision making;....

1 ....72 73 74 757677 78 79 80........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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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