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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 4001 to 4050 of 6412 Records

1 ....77 78 79 808182 83 84 85........ 129

May 19, 2023 News Indian Laws

FAQ - ₹2000 Denomination Banknotes – Withdrawal from Circulation; Will continue as Legal Tender
May 19, 2023 Notes Income Tax

Addition u/s 69A - ambit of the word "owner" and "valuable article" for the purpose of additions as Unexplained money, etc - Apex court explained the scope in a detailed....
May 19, 2023 Case Laws GST

Interest on delayed refund of CGST and IGST not processed despite sanctioned - rate of interest - interest allowed at the rate of 6% per annum from 01.11.2021 till 27.04.2023 - HC
May 19, 2023 Case Laws Income Tax

Denial of exemption u/s 10(23C)(vi) - CIT(E) observed the huge surplus which indicates that the activities are conducted with the motive of profit. - even if for any......
May 19, 2023 Case Laws Income Tax

Revision u/s 263 - Issue of cash deposits as well as issue of interest disallowance has nowhere been examined by Ld. AO. Though a query was raised regarding cash......
May 19, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - AO accepting the returned income instead of substituting the same with the assessed income - Merely, because the AO has retained the......
May 19, 2023 Case Laws Income Tax

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of....
May 19, 2023 Case Laws Income Tax

Addition u/s 40A(3) - Payments made otherwise than by an account payee cheque - It is admitted case of assessee that to one of the parties even payments were made by......
May 19, 2023 Case Laws Customs

Revocation of Customs Broker License - If the Customs broker had been acting as per the authority letter which was mentioned in the statement of Customs broker as has......
May 19, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Seeking revival of company - Company Petition was disposed of taking settlement on record and when Clause 10 of the Settlement specifically contains an......
May 19, 2023 Case Laws Service Tax

Levy of service tax - Appellant claimed that NIXI is not the ISP (internet service provider) - a single transaction of providing peering cannot be split into two......
May 19, 2023 Case Laws Service Tax

Non-payment of service tax - reverse charge mechanism (RCM) - amount paid to the Government or a local authority - right to use of natural resource or quarry sand from......
May 19, 2023 Case Laws Service Tax

Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both......
May 19, 2023 Case Laws Service Tax

Refund claim - service tax paid on technical inspection and certification services, much before 01.07.2017 - Post GST era - The observation made by the Commissioner......
May 19, 2023 Case Laws Central Excise

Denial of CENVAT credit of tax - From a plain reading of the germane definitions in CENVAT Credit Rules, 2004, we also find that the distinction drawn between ‘input’......
May 18, 2023 Case Laws GST

Principles of natural justice - validity of SCN - vague and cryptic SCN - Section 75 of GST Act is complete Code in itself which prescribes for various stages or......
May 18, 2023 Case Laws GST

Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is......
May 18, 2023 Case Laws GST

GST on sale and purchase of old and used jewellery - The applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered......
May 18, 2023 Case Laws Income Tax

Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the......
May 18, 2023 Case Laws Central Excise

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT......
May 18, 2023 Case Laws VAT and Sales Tax

Levy of Tax on consideration passed through Credit Notes - A credit note is a valuable consideration which is essentially a document to inform a buyer that the buyer’s......
May 18, 2023 Case Laws Income Tax

Refund of the income tax for the past years on exempted income of disability pension (service element and disability element) - the amount of income tax paid by the......
May 18, 2023 Case Laws Income Tax

Whether the assessee had a PE in India - it is observed that the contractee is to provide office space with some other facilities to the employees of the assessee in......
May 18, 2023 Case Laws Income Tax

Addition of undisclosed income arising out of sale of land - on-money - Once, nature and character of land sold is established as agricultural land not to be treated as.....
May 18, 2023 Case Laws Income Tax

MAT - Income to be taxed u/s 115BAA or u/s 115JB - assessee has not uploaded Form 10-IC electronically before or at the time of filing of return of income within time......
May 18, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii) r.w.s. 69 - difference between the purchase price i.e. circle rate/stamp duty value and the value determined by the DVO - This section can be......
May 18, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - As per PCIT AO fails to examine the issue on increase in share premium in light of provisions of section 56(2)(vii), although, the assessee has....
May 18, 2023 Case Laws Income Tax

Disallowance of business promotion expenditure to the extent of 50% - The employees and Directors of the assessee company would incur the expenditure in their credit......
May 18, 2023 Case Laws Income Tax

Long term capital loss - assessee has surrendered the leasehold rights - lease premium was amortized over the period of lease but was not shown as an asset in the income....
May 18, 2023 Case Laws Income Tax

Bogus LTCG on shares - Addition u/s 68 - Transactions in Shares - For making an addition holding that transaction are bogus, the LD AO should have made inquiries on the.....
May 18, 2023 Case Laws Customs

Valuation of imported goods - The importers had accepted the enhanced value and there was, therefore, no necessity for the assessing officer to determine the value in......
May 18, 2023 Case Laws Insolvency and Bankruptcy

Rejection of claim by Resolution Professional - Petitioners sought return of stock of their owned rice from the Corporate Debtor - to accept the claims of the Appellants....
May 18, 2023 Case Laws Service Tax

Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an......
May 18, 2023 Case Laws Service Tax

Denial of exemption - Demand beyond the scope of the Show Cause Notice (SCN) - Procurement of GTA service for export - When the return itself requires the details, there....
May 18, 2023 Case Laws Service Tax

Validity of SCN - SCN failed to identify the alleged taxable service and the category of service - the demand has been proposed in the show cause notice only because of.....
May 18, 2023 Case Laws Central Excise

Revenue Neutrality - Levy of differential liability - price variation clause - The entire exercise is revenue neutral as the duty paid by them will be available as......
May 18, 2023 Case Laws Central Excise

CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by......
May 18, 2023 Case Laws VAT and Sales Tax

Levy of penalty - demand against wrongly claimed ITC - The benefit of this ITC was never granted by the revenue. Hence, it was not a case, where wrong information was......
May 18, 2023 Case Laws Indian Laws

Dishonour of Cheque - Liability of Director of company - Company is under CIRP proceedings under IBC and Director is personal guarantor to the loan - the provisions of......
May 17, 2023 Notifications FEMA

Permission for use of International Credit Card for making payment by a person towards meeting expenses, without the approval of RBI, withdrawn - Notification
May 17, 2023 Case Laws GST

Validity of proceedings u/s 74 without issuing SCN for Scrutiny of GST returns - Merely because no notices were issued under Section 61 of the Act would mean that issues....
May 17, 2023 Case Laws GST

Seeking release of detained goods - The submission made now seeking release of conveyance, is on the ground that tax has been paid in full. It is not for the transporter....
May 17, 2023 Case Laws GST

Levy of GST - construction of immovable property - the applicant is not liable to charge GST on sale of plot, if the booking of plot and / or receipt of consideration......
May 17, 2023 Case Laws Income Tax

Taxability of Capital gains - Year of taxability - Joint Development Agreement (JDA) - Effect of new subsection 5A u/s 45 added - retrospectivity OR prospectivity - We......
May 17, 2023 Case Laws Income Tax

Reopening of assessment - notice to petitioner u/s 148A(b) - any observations of the assessing authority while passing order u/s 148A(d) with regard to merits of......
May 17, 2023 Case Laws Income Tax

Penalty u/s 271(l)(c) - recognization of revenue as per AS-9 - Section 43CB has been inserted w.e.f. 1/4/2017. Hence Section 43CB is not applicable to the year under......
May 17, 2023 Case Laws Income Tax

Penalty u/s 271B - Tax audit - failure to get books of accounts audited u/s 44AB - assessee did not maintain books of account u/s 44AA - Neither section 44AA and 44AB......
May 17, 2023 Case Laws Income Tax

Addition of Sundry Creditors u/s 41(1) - Appellant could not get the confirmation of the parties - expenses which have not been paid for the last six years - expenses......
May 17, 2023 Case Laws Income Tax

Disallowance of bad debts written off - Admittedly, the provision was created by the assessee in the earlier year out of the profit and loss account. Thus, any......
May 17, 2023 Case Laws Income Tax

Income taxable In India - Taxability of compensation paid to the overseas Cricket Association for the termination of the agreement - Dependent Agent Permanent......

1 ....77 78 79 808182 83 84 85........ 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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