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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 4401 to 4450 of 6412 Records

1 ....85 86 87 888990 91 92 93........ 129

April 27, 2023 Case Laws Income Tax

Disallowance being payment of Provident Fund and ESI u/s.36(1)(va) - The auditor in the audit report specifies the due date as prescribed u/s. 36(1)(va) of the Act and......
April 27, 2023 Case Laws Income Tax

Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary.....
April 27, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - There is no such finding about the payment to the dependent agent being less than the arm’s length price of services rendered by the dependent.....
April 27, 2023 Case Laws Companies Law

Opportunity to be heard to ICA Lenders not provided - ‘person concerned’ - the NCLT has denied an opportunity to be heard to ICA Lenders on the ground that insofar as......
April 27, 2023 Case Laws Insolvency and Bankruptcy

Admitting Section 7 application - Initiation of CIRP - where the Corporate Debtor did not file any reply and also did not file application for recall of order dated......
April 27, 2023 Case Laws Insolvency and Bankruptcy

Jurisdiction for deciding on the eviction - the ‘status- quo’ order was obtained from the Small Causes Court by the Appellant without placing full and complete facts......
April 27, 2023 Case Laws Service Tax

Extended period of limitation - GTA - The appellants had mostly undertaken carrying food and other items as part of PDS. So it cannot be said that appellant has wilfully....
April 27, 2023 Case Laws Service Tax

Levy of Service tax - Forfeiture of earnest money deposit on account of contractors failure to honor the terms of the contract - The Circular dated 28.02.2023 issued by.....
April 27, 2023 Case Laws Service Tax

Refund of Service Tax paid on input services - appellant performs the role of intermediary for the overseas service receiver - place of provision of services - export of....
April 27, 2023 Case Laws Central Excise

100% EOU - Since it is an admitted fact that the respondent assessee had achieved value addition norms of about 25% and if we go by the minimum percentage of value......
April 27, 2023 Case Laws VAT and Sales Tax

Levy of penalty - Detention of goods alongwith vehicle - tax evasion - levy of tax with penalty - it was only before the First Appellate Authority that some documents......
April 27, 2023 Case Laws Indian Laws

Smuggling of huge quantity of contraband - vicarious liability of owner of the truck - In the case in hand, the prosecution has failed to produce any material on record.....
April 27, 2023 Case Laws Indian Laws

Execution of decree - The limitation period would commence only with the decree becoming enforceable and thus is capable of being executed. In the instant case, the......
April 26, 2023 Case Laws GST

Refund of GST - Purchaser of flat (residential property) - application for refund by unregistered person - the policy now has been evolved governing the application for.....
April 26, 2023 Case Laws GST

Validity of demand u/s 61 on the basis of GSTR return - Non-service of notice u/s 74 - Merely because no notices were issued under Section 61 of the Act would mean that.....
April 26, 2023 Case Laws GST

Seizure of goods alongwith vehicle - vehicle's number was wrongly recorded in the transit document, inadvertently - The petitioner would be at liberty to challenge the......
April 26, 2023 Case Laws Income Tax

Disallowance of illegal expenses - A little bit of interplay between Section 115BBE and Section 37(1) of the Act might throw more light on both the provisions. If a loss....
April 26, 2023 Case Laws Income Tax

Loss of confiscation of silver bars by DRI officials - Whether allowable business expenditure u/s 37(1) - A penalty or a confiscation is a proceeding in rem, and......
April 26, 2023 Case Laws Income Tax

Scope of Assessment u/s 153A - competency of AO to consider all the material that is available on record - the impugned judgment(s) and order(s) passed by the High Court....
April 26, 2023 Case Laws Income Tax

Assessment u/s 153C - For the purpose of Section 158-BD of the Act, a satisfaction note is a sine qua non and must be prepared by the Assessing Officer before he......
April 26, 2023 Case Laws Income Tax

Revision u/s 263 - forward contract receivable shown under short term loans and advances - AO, without examining, simply accepted the explanation of the assessee, which.....
April 26, 2023 Case Laws Income Tax

Addition of interest paid on fund advanced - Genuineness of business advance without interest - Thus both the authorities below having passed orders in a very casual......
April 26, 2023 Case Laws Income Tax

Long term capital gain - deduction claimed on account of indexed cost of acquisition - the allotment letter issued by the developer/builder is final, as, it is in......
April 26, 2023 Case Laws Income Tax

Taxability of receipts from offshore supplies and onshore services - Though, the global accounts of the assessee are very much available with the Assessing Officer,......
April 26, 2023 Case Laws Customs

Seeking release of seized imported goods - Country of Origin of Goods - petitioner claims the goods to be imported from Afghanistan whereas respondents claims that the......
April 26, 2023 Case Laws Customs

Classification of imported goods - Papad (Topioca) (imported from China) - It is a settle principal of law that classification of goods is a matter relating to......
April 26, 2023 Case Laws Customs

Revocation of Customs Broker License - The commissions or omissions, if any, by the appellant, have not resulted in any contraventions of the Law or evasion of Duty, as.....
April 26, 2023 Case Laws Companies Law

Seeking restoration of (struck off) name of company in the Register of Companies - Considering the fact that the company was having two directors with 50% shareholding......
April 26, 2023 Case Laws Service Tax

Extended period of limitation - Valuation - sub-contractor - This is a sufficient reason and other than this, there are no documents being brought out on record by the......
April 26, 2023 Case Laws Service Tax

Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime.....
April 26, 2023 Case Laws Central Excise

Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show,......
April 26, 2023 Case Laws VAT and Sales Tax

Functioning of state tax tribunal - The State Government, if the requisition is received from the Registry of the Sales Tax Tribunal, is directed to release funds for......
April 26, 2023 Case Laws VAT and Sales Tax

Validity of demand - incorrect audit report - Maintainability of writ petition - The finding recorded in the order impugned that the assessee has accepted the liability.....
April 26, 2023 Case Laws Indian Laws

Dishonour of Cheque - vicarious liability of Director - The petitioners were not directors of the company on the date when the cheques were issued. It is not the case of....
April 26, 2023 Case Laws Indian Laws

Dishonour of Cheque - date of dishonor of cheque not known - If the Complainant wants the Court to believe the date of 24/01/1995 as knowledge of the dishnour, he was......
April 25, 2023 Case Laws Income Tax

Release / return of Seized currency to the petitioner - currency notes recovered by the police under Section 102 Cr.P.C. - the release of vehicle/article/currency notes.....
April 25, 2023 Case Laws Income Tax

Transactions not regarded as transfer - exemption from tax on capital gains - the prerequisites provided in Section 47(iv) of the Act stand fulfilled i.e., the transfer.....
April 25, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - time limit for issuance of notice for reopening of the assessment - Validity of order u/s 148A - The Taxation and Other Laws Act, 2020.....
April 25, 2023 Case Laws Income Tax

Validity of the assessment framed u/s 147 - Denial of natural justice - Copy of the documents place show the ld. Commissioner has not put his signature on the reasons......
April 25, 2023 Case Laws Income Tax

Taxability of interest earned on External Commercial Borrowings (“ECB”) loans - Permanent Establishment - Undisclosed income / TDS - Not claiming credit of TDS on the......
April 25, 2023 Case Laws Income Tax

Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed......
April 25, 2023 Case Laws Income Tax

TDS u/s 194C - freight expenses - since the three parties were having PAN and also were in possession of less than 10 vehicles and therefore there was no requirement to.....
April 25, 2023 Case Laws Income Tax

TDS u/s 194J - non deduction of TDS from payments made to Guest faculties - the remuneration paid to Guest Faculty is drawn from contingency/wages head in the light of......
April 25, 2023 Case Laws Income Tax

TP Adjustment with respect to receivables from the Associated Enterprises (AE) - With the Assessee having already factored in the impact of the receivables on the......
April 25, 2023 Case Laws Income Tax

TP adjustment - Segment results cannot be said to be unreliable. However on perusal of the transfer pricing order, we agree with the ld. DR that these segmented results.....
April 25, 2023 Case Laws Indian Laws

Corruption and money laundering - HC has quashed the FIR - Viewed through the prism of gravity of allegations, a first information report based on "probability" of a......
April 25, 2023 Case Laws Direct Taxes

Benami Transaction or not - properties purchased by the father in the name of mother - he person in whose name stamp papers were purchased, more so when they are......
April 25, 2023 Case Laws Customs

Levy of Anti-Dumping Duty - Failure on the part of the respondent–authority to impose Anti Dumping Duty on imports of Low Density Polyethylene (LDPE) from foreign......
April 25, 2023 Case Laws Customs

Classification of imported goods - digital cameras - There is nothing on record to indicate that the imported goods do not conform to the description that entitles them.....
April 25, 2023 Case Laws Service Tax

Levy of Service tax - GTA service or not - hiring tankers on monthly basis - no consignment notes issued - the transporter is taking the entire responsibility of the......

1 ....85 86 87 888990 91 92 93........ 129

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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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