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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 4051 to 4100 of 6412 Records

1 ....78 79 80 818283 84 85 86........ 129

May 17, 2023 Case Laws Income Tax

Levy of penalty u/s 271C - Period of limitation - In the present case, since penalty u/s 271C has not been initiated during the course of any proceedings, first part of.....
May 17, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Non disclosing capital gains on sale of goodwill - The transferee company, in its published accounts, recognized goodwill and it cannot......
May 17, 2023 Case Laws Income Tax

Order passed u/s 201(1)/201(1A) - Failure to deduct TDS in certain cases - whether assessment barred by limitation? - reasonable period of four years - Period prior to......
May 17, 2023 Case Laws Income Tax

Exemption u/s 10(10AA) - Eligible amount of exemption - if the limit fixed in 2002 revised, consequent to the directions or the proceedings before the Hon’ble Delhi High....
May 17, 2023 Case Laws Income Tax

Revision u/s 263 - unexplained expenditure - Though the policy adopted by the assessee is not at par with the settled accounting policies since the cash is entered in......
May 17, 2023 Case Laws Income Tax

Assessment of trust - Unaccounted fee receipts - reliance on statement recorded u/s 133A of Accountant of the Society - It is a settled law that statement recorded......
May 17, 2023 Case Laws Income Tax

Unexplained cash deposits - Assessee is directed to establish all relevant details to substantiate its claim in line with the above applicable instructions. We are aware....
May 17, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - The notice u/s. 274 r.w.s. 271(l)(c) of the Act were issued without striking off the irrelevant portion of the limb......
May 17, 2023 Case Laws Customs

Seeking release of detained goods - ascertaining date of import for the purpose of export of watermelon seeds made on or before 30.9.2022 - when the custom authorities......
May 17, 2023 Case Laws Customs

Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said.....
May 17, 2023 Case Laws Customs

Valuation of imported goods - PVC sheeting - rejection of declared value - rule 7 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 requires......
May 17, 2023 Case Laws Customs

Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical....
May 17, 2023 Case Laws Customs

Seeking provisional release of seized goods - The conclusion that the impugned goods are unfit for human consumption is beyond the scope of jurisdiction conferred by......
May 17, 2023 Case Laws Customs

Entitlement to duty free clearance - Return (import) of export goods (unsold) - undeclared quantity of cut and polished diamonds - As the goods are yet to be cleared for....
May 17, 2023 Case Laws Insolvency and Bankruptcy

Seeking Liquidation of Corporate Debtor - no resolution plan received till date (by RP) - no error can be said to have been committed by the Committee of Creditors in......
May 17, 2023 Case Laws Insolvency and Bankruptcy

Seeking closure (withdrawal) of CIRP proceedings - Settlement of dispute between the parties - The present is a case where Committee of Creditors has not yet been......
May 17, 2023 Case Laws Service Tax

Non-payment of service tax - extended period of limitation - suppression of facts - d mis-classified the services - mere suppression of fact is not enough as it has also....
May 17, 2023 Case Laws Central Excise

Wrong and irregular Cenvat credit - allegation that transaction were on paper only - non receipt of capital goods physically - the present case is on a higher pedestal......
May 17, 2023 Case Laws VAT and Sales Tax

Concealment of turnover - validity of assessment and Levy of penalty - recording of satisfaction is sine qua non before proceeding to impose tax and penalty upon the......
May 17, 2023 Case Laws Indian Laws

Dishonour of Cheque - right of the accused to cross examine the complainant - The trial Court, committed error in observing that the petitioner is silent on the specific....
May 16, 2023 Case Laws GST

Release of detained goods alongwith vehicle - wrongful passing of input tax credit by supplier - petitioner is directed to pre-deposit 200% of the maximum penalty after.....
May 16, 2023 Case Laws Income Tax

Revision u/s 263 - the expectations of the Revisional Commissioner are purportedly not met - One cannot possibly say that the AO had sleepwalked on the issues involved......
May 16, 2023 Case Laws Income Tax

Interest u/s 234 B - Advance tax - Adjustment / Credit for cash as seized - there is no prohibition to adjust the seized cash with self assessment tax. What is......
May 16, 2023 Case Laws Income Tax

Liability of interest paid to the related parties u/s 40(b)(iv) - Interest paid to partner of the firm - as per clause-8 of the original partnership deed, the interest......
May 16, 2023 Case Laws Income Tax

Cost of acquisition / Actual cost - Depreciation on assets taken over in pursuant to amalgamation - Value to be taken as "value fixed in pursuant to arrangement between.....
May 16, 2023 Case Laws Customs

Validity of withdrawal of a customs notification - the High Court, by the impugned judgment, erred in judging the merits of the reasons which led the executive......
May 16, 2023 Case Laws Customs

Disposal of the seized goods - Non-issuance of SCN - Conclusion of proceedings under Section 110(1D) of the Customs Act, without issuance of SCN - There are no merit in.....
May 16, 2023 Case Laws Customs

Classification of imported goods - imported goods used as components in manufacture of motor vehicle - to be classified under the heading of 8708 as parts of the motor......
May 16, 2023 Case Laws Customs

Levy of penalty - The original authority did not impose any penalty whereas learned Commissioner (Appeals) has enhanced penalty to Rs.8,40,467/- and such enhancement of.....
May 16, 2023 Case Laws Customs

Valuation of imported goods - No comparable goods, quantity, same country for contemporaneous imports were brought on record. Even as per explanation to Rule 9 of the......
May 16, 2023 Case Laws Customs

Revocation of Customs Broker License - the appellant has collected the documents such as IEC, GSTIN etc. submitted by the exporter S S Impex, Hyderabad before processing....
May 16, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - certain flat rolled products of aluminium - clad with compatible non-clad aluminium foil has to be excluded from the product under......
May 16, 2023 Case Laws FEMA

FCRA registration - Delay of opening of an “FCRA bank account” with the State Bank of India - there was a delay in the opening of the said FCRA bank account and the......
May 16, 2023 Case Laws Service Tax

Naturally bundled service - The hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives....
May 16, 2023 Case Laws Service Tax

Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production......
May 16, 2023 Case Laws Central Excise

Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt.....
May 16, 2023 Case Laws Central Excise

Valuation - scope of show cause notice (SCN) - It has been held in several cases that the SCN is not an empty formality and the same needs to be clear and unambiguous.......
May 16, 2023 Case Laws Central Excise

CENVAT Credit - removal of capital goods as such or not - the law is settled that even though the ownership of the capital goods has been changed but the capital goods......
May 15, 2023 Case Laws GST

Audit by Tax Authorities - petitioner already been subjected to the proceedings of adjudication u/s 74 - nothing has been pleaded as may lead this Court to a conclusion.....
May 15, 2023 Case Laws GST

Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would......
May 15, 2023 Case Laws Income Tax

Proceedings initiated u/s 10 of Black Money Act - additions by treating the petitioner as a beneficial owner of Company - Proceedings under BM Act entails serious civil.....
May 15, 2023 Case Laws Income Tax

Undisclosed income - Bogus share transactions - Levy of tax u/s.115BBE - A.O had in clear and unequivocal terms observed that the sale consideration, was infact the......
May 15, 2023 Case Laws Income Tax

Addition of foreign exchange loss - for the earlier years, assessee earned income on reinstatement of ECB and the same was duly offered to tax and the same was accepted.....
May 15, 2023 Case Laws Income Tax

Penalty u/s 271(1) (c) - assessee voluntarily deposited the tax along with the computation of income in response to the said notice u/s 133(6) - Since, the assessee......
May 15, 2023 Case Laws Income Tax

Rejection of books of accounts u/sec 145(3) - assessee made bogus sales of rice - The assessee cannot be taxed doubly in same amount which was already declared in the......
May 15, 2023 Case Laws Customs

Penalty u/s 114 of the Customs Act, 1962 - Penalty on the owner of the godown where goods were reportedly loaded - from the statement of the Appellant herein which......
May 15, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - Power of NCLT to refuse the application - Refusal of banks to extend the Bank Guarantees of the Corporate debtor - ,....
May 15, 2023 Case Laws Central Excise

Levy of penalty Personal Penalty on accountant - The appellant was only an accountant who was doing normal accountancy work. The issue of valuation of captively consumed....
May 15, 2023 Case Laws Central Excise

Proportionate reversal of credit in respect of common input service in terms of Rule 6(3A)(a) of Cenvat Credit Rules, 2004 - It is seen that even prior to Rule 6 (3AA)......
May 15, 2023 Case Laws Indian Laws

Dishonour of Cheque - Given the absence of a demand notice served upon the company HG Retail, which constitutes the drawer of the cheque as the principal accused, the......

1 ....78 79 80 818283 84 85 86........ 129

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F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

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