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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 4951 to 5000 of 6412 Records

1 ....96 97 98 99100101 102 103 104........ 129

March 24, 2023 Case Laws Income Tax

Block Assessment - prosecution Proceedings- Offence Committed u/ s 276C(1) and 277 r.w.s 278B - having decided the preliminary issue as regards there being no power......
March 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Period of limitation - The audit party is entitled to point out a factual error or omission in the assessment. reopening of the......
March 24, 2023 Case Laws Income Tax

Deduction u/s 54B - investment made prior to the date of sale - Agriculture land- the assessee should be allowed the benefit of deduction under section 54B of the Act......
March 24, 2023 Case Laws Income Tax

Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of......
March 24, 2023 Case Laws Income Tax

Penalty imposed u/s 271A - Failure to maintain books of accounts - no income from business or profession received by the assessee which exceeds Rs.1,20,000/-. Therefore,....
March 24, 2023 Case Laws Income Tax

LTCG - Deduction u/s 54F - whether the assessee herein has actually constructed any residential house within the meaning, object and time laid down u/s. 54F of the Act,.....
March 24, 2023 Case Laws Income Tax

TDS u/s 195 - As the assessee rendered "International services" outside India which required the payment in question. If this is the position, which has not even been......
March 24, 2023 Case Laws VAT and Sales Tax

Levy of penalty - mens rea to evade tax in the present case as the goods meant for trade were being transported by the dealer without proper and genuine documents with......
March 24, 2023 Case Laws VAT and Sales Tax

Revisional powers - Since the assessment order was passed under the Haryana General Sales Tax Act, no proceedings could be initiated after coming into force the Haryana.....
March 24, 2023 Case Laws Income Tax

TP Adjustment - benchmarking done by the assessee by adopting internal CUP - the comparable selected by the assessee is the correct comparable being payment of royalty......
March 24, 2023 Case Laws Customs

Classification of imported goods - seamless tubes and pipes - the goods qualify as nickel alloy in terms of Section note 5 of Section XV read with sub- heading note 1......
March 24, 2023 Case Laws Service Tax

Refund of service tax paid on such vacant land - unjust enrichment - it is clear evidence that the incidence of the service tax paid by the appellant has been passed on.....
March 24, 2023 Case Laws Central Excise

Valuation - related party transaction - The revenue’s concern in examining whether the parties were related might be justified; however, it could not have concluded that....
March 24, 2023 Case Laws Central Excise

Classification of imported goods - Parts - Cutter Suction Dredger along with other accessories and equipments - A plain reading of the Note 2 of the Section XVII shows......
March 24, 2023 Case Laws VAT and Sales Tax

Retrospective withdrawal of exemption - exemption from sales tax / VAT to Waste Paper, Paper Boards and used/old bottles - while the Government is conferred with the......
March 24, 2023 Case Laws VAT and Sales Tax

Inter unit transfer of goods would constitute a sale or not - It is thus evident that unless and until there are two distinct entities, the question of sale may not......
March 24, 2023 Case Laws Indian Laws

Promotion of investments by providing structured packages for eligible projects - In the present case, the fact that the petitioner has failed to achieve the requisite......
March 23, 2023 Case Laws GST

Seeking release of seized goods - perishable good - during survey, certain goods were found in the premises beyond the goods which were already disclosed by the assessee....
March 23, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - setting off of derivative loss against business income - the Tribunal has not given a specific finding as to how there is no bar under the......
March 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening on the base of a factual error pointed out by the audit party - There is no material worth the name emerging that to indicate....
March 23, 2023 Case Laws Income Tax

Unexplained expenditure u/s 69C - expenses incurred on marriage of daughter of assessee - Assessee has cash which was withdrawn on various dates from his bank account......
March 23, 2023 Case Laws Income Tax

Capital gain computation - stamp duty valuation adopted by authorities - Since the assessee is disputing the value adopted by government authorities for levy of stamp......
March 23, 2023 Case Laws Income Tax

Cash deposited in the bank account during demonetization period - Additions u/s.69A r.w.s. 115BBE - Admittedly the assessee is an authorized dealer of Bharath Petroleum.....
March 23, 2023 Case Laws Income Tax

Refund of excess dividend distribution tax - it is not in dispute that the wholly owned subsidiary company had duly remitted the dividend distribution tax on the interim....
March 23, 2023 Case Laws Customs

Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a......
March 23, 2023 Case Laws Customs

Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his.....
March 23, 2023 Case Laws Customs

Revocation of Customs Broker License - it is found that if the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in......
March 23, 2023 Case Laws Service Tax

SVLDRS - Just because the Petitioner has paid the principal amount, it cannot be said that when a show cause notice has been issued for interest on the said amount, that....
March 23, 2023 Case Laws Service Tax

SVLDRS - Rejection of Petitioner’s application / declaration - what emerges to us is the Petitioner is a victim of the lacuna in the software governing the SVLDR scheme.....
March 23, 2023 Case Laws Central Excise

Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - since the impugned sale is not a retail sale as per the....
March 23, 2023 Case Laws Central Excise

CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization.....
March 23, 2023 Case Laws VAT and Sales Tax

Process amounting to manufacture or not - mixture of the base paint with different colours, results in a new product or not - The resultant article i.e., the paint of a.....
March 23, 2023 Case Laws VAT and Sales Tax

Claim of exemption even after the expiry of exemption period as per the scheme - Revival of viable sick industrial units - The present demand appears to be for exemption....
March 23, 2023 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) - manufacturing / invisible loss - The expressions ''use'' in manufacture on the one hand and “damaged” and “destroyed” are......
March 22, 2023 Case Laws GST

Seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal - it is considered apposite to direct that if the petitioner deposits an amount equivalent to......
March 22, 2023 Case Laws GST

Ex-parte order - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences; (c) It is also found that the......
March 22, 2023 Case Laws GST

Validity of the ‘e-Way bills’ had expired during goods in transit - Heavy levy on duty with penalty - This Court is of the opinion that the ‘e-Way bills’ had expired......
March 22, 2023 Case Laws Income Tax

Validity of reopening of assessment - proceedings against the dissolved entity - notice in the name of petitioner LLP stood dissolved - the impugned notices and order......
March 22, 2023 Case Laws Income Tax

Immunity u/s 270AA - Period of limitation for filing an application - Penalty proceedings u/s 270A - The proviso to Sub-section(4) of Section 270AA of the Act makes it......
March 22, 2023 Case Laws Income Tax

Offence u/s 276B r.w.s 278B - Whether the petitioner was actually residing in Netherland for Six years or not has to be decided at the time of trial of the complaint or.....
March 22, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - The order of learned Judge suggesting that the question of whether there was true and full disclosure is still open, again.....
March 22, 2023 Case Laws Income Tax

Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific......
March 22, 2023 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the....
March 22, 2023 Case Laws Income Tax

Addition regarding gift received from father - Father is not filing ITR having agriculture income - merely because a person, giving gift to his son, is not filing return....
March 22, 2023 Case Laws Income Tax

Upward adjustment on account of foreign exchange losses on ECB loan - in the light of fact that the conversion in foreign currency loans which led to impugned loss, were....
March 22, 2023 Case Laws Income Tax

TP Adjustment - ‘receipt of counter guarantee commission - providing counter guarantee at the instance of its overseas AE - TPA made in the impugned assessment order......
March 22, 2023 Case Laws Income Tax

Addition u/s 69A - cash deposit during the period of demonetization in the bank account - Assessee has made a valid declaration under the PMGKY Scheme, 2016 and has duly....
March 22, 2023 Case Laws Customs

Classification of imported goods - import of Saccharomyces Boulardii - revenue classified the same as yeast under chapter 21 and not under CTH 29183090 - Merely because.....
March 22, 2023 Case Laws Customs

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall......
March 22, 2023 Case Laws Customs

Compounding of offence - restricted goods or prohibited goods - import of Gold - when ‘restricted goods’ in absence of proper authorization cannot be treated as......

1 ....96 97 98 99100101 102 103 104........ 129

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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: Stock damaged in recent floods

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

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