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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 401 to 450 of 6412 Records

1 ....5 6 7 8910 11 12 13........ 129

December 7, 2023 Notifications DGFT

One time exemption from 'Prohibition' is granted to Indian Rice Exporters Federation for export of 20 MT of Non-basmati white rice (Semi-milled or wholly milled rice,......
December 7, 2023 Case Laws GST

Refund of amount deposited by the petitioner during the course of search and inspection - petitioner claims that it was coerced to deposit the aforesaid amount and that.....
December 7, 2023 Case Laws GST

Search and seizure - reasons to believe - there are no merit in the petitioner’s contention that the inspection conducted by the central officers were illegal. The......
December 7, 2023 Case Laws GST

Validity of reversal of Input Tax Credit (ITC) during investigation / search proceedings - In the present case, the petitioner has stoutly disputed that the reversal of.....
December 7, 2023 Case Laws GST

Condonation of delay in filing appeal before the appellate authority - applicability of provisions of section 5 of the Limitation Act, 1963 - Aggregate period beyond 60.....
December 7, 2023 Case Laws GST

Classification of supply - composite supply or mixed supply? - supply of services of coaching to students - The students will only pay for principal supply and anyways......
December 7, 2023 Case Laws Income Tax

Accrual of income - accrue or arise - Although, earning of income is a necessary pre-requisite for accrual of income, mere earning of income without right to receive the....
December 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Whether the PCIT applied his mind while granting approval? - Senior officers like ACIT and PCIT are expected to apply their minds to......
December 7, 2023 Case Laws Income Tax

Reopening of assessment - Exemption u/s 47 - In the light of the decision of the Hon’ble Supreme Court in Union of India versus Ashish Agarwal, notices issued after......
December 7, 2023 Case Laws Income Tax

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the.....
December 7, 2023 Case Laws Income Tax

Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,......
December 7, 2023 Case Laws Income Tax

TP Adjustment in respect of extension of performance/ corporate guarantee - Even if it is reckoned as international transaction, then also on FAR analysis and looking to....
December 7, 2023 Case Laws Income Tax

Disallowance of foreign exchange loss u/s. 43A - The assessee made advance payments through Letter of Credit is the first step for acquisition of capital asset because......
December 7, 2023 Case Laws Income Tax

Clubbing of income u/s 64 - Additions of Sale proceeds of the land belonging to the assessee’s wife claimed to be credited to the assessee’s bank account - Wife has no......
December 7, 2023 Case Laws Income Tax

Addition u/s 43CA - difference in the value taken for stamp duty and the actual sale consideration - the provisions to section 43CA have been introduced w.e.f.......
December 7, 2023 Case Laws Income Tax

Levy of Penalty u/s 271(1)(c) in case of voluntary surrender of income - disallowance of claim of loss - Assessee offered the loss voluntarily to avoid litigation and......
December 7, 2023 Case Laws Customs

Classification of imported goods - LG Watch W7 - The product imported is a Smart Watch which is classifiable under 8517 6290. The appellant has wrongly classified it......
December 7, 2023 Case Laws Customs

Smuggling - foreign origin betel nuts - Violation of principles of judicial discipline - impugned goods i.e. Betel Nuts and Black Pepper are not the goods specified or......
December 7, 2023 Case Laws SEBI

Responsibility of the Managing Director - Unlawful gains by fraudulent and manipulative strategy made by Reliance Company - There is a distinction between “offence” and.....
December 7, 2023 Case Laws Insolvency and Bankruptcy

CIRP - claims submitted on behalf of sub-contracted workers have been accepted only to the extent of 8% - The submission which has been advanced by Counsel for the......
December 7, 2023 Case Laws Insolvency and Bankruptcy

Recovery of arrears of electricity dues - The submission raised by learned counsel for the Appellant that Successful Auction Purchaser was liable to pay the arrears of......
December 7, 2023 Case Laws Insolvency and Bankruptcy

Replacement of IRP - the appointment of the Appellant as IRP was never confirmed by the CoC nor any material has been brought on record to indicate that the appointment.....
December 7, 2023 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - Challenge to Constitution of the Committee of Creditors (CoC) - Simply because the Appellants have raised the issue of avoidance......
December 7, 2023 Case Laws Service Tax

Levy of penalty - when the tax amount stands already deposited with interest, the very SCN was not required to be issued under Section 73(3). Merely because the tax......
December 6, 2023 Notifications Income Tax

Exemption from specified income U/s 10(46) – ‘Godavari River Management Board, Hyderabad’ notified - Notification
December 6, 2023 Case Laws GST

Levy of penalty u/s 129(3) - detention of goods - E-way bill yet to expire - Change of vehicle (truck) in between - e-way bill in respect of the goods transported was......
December 6, 2023 Case Laws GST

Initiation of recovery proceedings of Tax u/s 62 of the Land Revenue Act - It appears that the Petitioner has been labouring under a misconception that the Tehsildar......
December 6, 2023 Case Laws GST

Determination of Tax / GST - Validity of order passed u/s 75(4) - This is the problem the assessees throughout India are facing, i.e. when it is uploaded as “Yes, it......
December 6, 2023 Case Laws GST

Rectification of mistake in GSTR-1 return - Details of export supplies are also to be furnished in Form GSTR-1 - the time of revising the Form GSTR-1 got expired on......
December 6, 2023 Case Laws GST

Benefit of exemption - Supply of Services by RWA - Whether tax would be charged over and above Rs. 7,500/- or the entire amount collected from members is exigible to tax?...
December 6, 2023 Case Laws Income Tax

Accrual of income u/s 2(24) - Scope of Amendment to Section 2(24) by the insertion of sub-cause (xviii) - taxability of incentives given by the Government - the......
December 6, 2023 Case Laws Income Tax

Offence u/s 276CC - petitioner failed to file his return of income u/s 139 - as to whether there was wilfulness in not filing the returns on time and not paying the tax.....
December 6, 2023 Case Laws Income Tax

Capital gain - real owner of property - Addition in the hands of AOP or members of AOP - once the share of the respective member is allotted by the AOP then the AOP......
December 6, 2023 Case Laws Income Tax

Condonation of delay of one day in filing the income tax return - Power of Principal Commissioner/the Principal Chief Commissioner of Income Tax to condone the delay in.....
December 6, 2023 Case Laws Income Tax

Revision of ITR - All period of limitations has been over - ultimately justice has to be rendered as nobody's income has to be taxed twice. Only re-course available in......
December 6, 2023 Case Laws Income Tax

Denial of natural justice - Assessee to be reheard when there is change of AO - it is evidently clear that after the petitioner filed reply dated 22.07.2022 to the......
December 6, 2023 Case Laws Income Tax

Validity of reassessment proceedings - New regime u/s 148A - The impugned notice dated 30.03.2021 ought to have been decided in accordance with the new provisions with......
December 6, 2023 Case Laws Income Tax

Approval u/s 80G - CSR activity - Commerical objective or not - the assessee earned income only from donations, sale of scraps, and sale of finished goods and no such......
December 6, 2023 Case Laws Income Tax

Penalty u/s. 271D - receipt of cash in relation to transfer of immovable property - The objective of the amendment proposed in 269SS of the Act is to curb generation of.....
December 6, 2023 Case Laws Income Tax

Income taxable in India - Taxability of the receipts as “Royalty" - telecom services comprising of interconnectivity services - Once the situs is outside India, then in.....
December 6, 2023 Case Laws Income Tax

Nature of expenses - annual licence fee - Capital or revenue in nature - It was the primary duty of the assessee to establish whether the expenditure incurred was not......
December 6, 2023 Case Laws Income Tax

Revision u/s 263 - nature/scope of offshore services were not examined - the relief under the provisions of tax treaty has been granted to the Appellant without......
December 6, 2023 Case Laws Customs

Recovery of customs duty / dues - Perior over secured creditors - Validity of order of attachment - Admittedly the bank had executed mortgage of deposit of title deeds......
December 6, 2023 Case Laws Customs

Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,......
December 6, 2023 Case Laws Customs

Jurisdiction of Customs authorities - Claim of benefit of AIFTA - fraudulently obtaining Country of Origin certificate by the supplier - The suppression of facts is......
December 6, 2023 Case Laws Customs

Revocation of CB license - the importer had violated the conditions prescribed in the FTP by import of cashew kernels below the threshold MIP, and the appellants had no.....
December 6, 2023 Case Laws Customs

Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory.....
December 6, 2023 Case Laws Customs

Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the......
December 6, 2023 Case Laws Customs

Misue of high positions of “Commissioner” - Provisional release of seized goods - It seems that the Additional Commissioner, while passing this order has not acted as......
December 6, 2023 Case Laws Customs

Valuation and assessment of imported goods - The revenue has not doubted the importers invoice submitted at the time of assessment. No re-valuation of the goods imported....

1 ....5 6 7 8910 11 12 13........ 129

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C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...