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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 51 to 100 of 6412 Records

123 4 5 6........ 129

December 28, 2023 Case Laws Income Tax

TP adjustment - royalty paid by the assessee to its AE - selection of MAM - The method of the assessee can be pigeonholed in the “other method” provided in Rule 10AB r.w....
December 28, 2023 Case Laws Customs

Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of duty is basically frivolous - Once the duty is paid ‘under......
December 28, 2023 Case Laws Customs

Valuation of imported goods - glass chatons - The NIDP data gathered by the Appellant for such identical/similar goods shows that the price adopted by the Appellant is......
December 28, 2023 Case Laws Companies Law

Oppression and Mismanagement - The Appellants are Shareholders of the Respondent No. 1 Company and are family members of the other Shareholders. They are concerned with.....
December 28, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - authentication of default - there are no substance in the submission of the Appellant that since Financial Creditor has not filed the record of......
December 28, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application - No outstanding dues - The intent of IBC is not to facilitate recovery for creditors - it is agreed that once all......
December 28, 2023 Case Laws Customs

100% EOU - Recovery of duty foregone - tandard input output norms (SION) - Diversion of polyvinyl chloride (PVC) resin, procured from abroad and sourced indigenously,......
December 27, 2023 Case Laws GST

Validity of SCN - Non-supply of relied upon documents and statements - request of the petitioner to provide that statement of the transporter as made in the letter dated....
December 27, 2023 Case Laws GST

Cancellation of GST registration of the premise - the petitioner firm is a going concern, implying and meaning thereby that the petitioner is also providing livelihood......
December 27, 2023 Case Laws GST

Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice......
December 27, 2023 Case Laws Income Tax

Interest on the claim of the refund - Non-filing of return in time - In the facts of the case, the words "or the deductor, as the case may be," which is inserted with......
December 27, 2023 Case Laws Income Tax

Validity of Reopening of assessment - If an assessee has to challenge the existence of the belief, the same can be done so in a proceedings under Article 226 of the......
December 27, 2023 Case Laws Income Tax

LTCG - Deduction u/s 54B - investment in the name of wife - purchase of new agricultural land - Wife of the appellant cannot be termed as an ‘assessee’ as per Section 2.....
December 27, 2023 Case Laws Income Tax

Revision u/s 263 - Incorrect claim of weighted deduction u/s 35(1)(ii) - there can be no two views that when the assessment order was passed by the AO, assessees claim......
December 27, 2023 Case Laws Income Tax

Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - No intimation given to the assessee of such......
December 27, 2023 Case Laws Customs

Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as......
December 27, 2023 Case Laws Customs

Smuggling - Absolute confiscation of the seized gold of foreign marking - Since the conditions for import of gold as per the notification issued by DGFT and the......
December 27, 2023 Case Laws Customs

Classification of imported goods - various parts and sub-parts or accessories of cellular mobile phones - any HSN code indicated against any goods in any policy of MeITY....
December 27, 2023 Case Laws Customs

Revocation of Customs Broker License - In view of the failure of the appellants to have acted in a proactive manner in fulfilment of the obligation under Regulation......
December 27, 2023 Case Laws Companies Law

Oppression and Mismanagement - once the Company against which the aforesaid application has been filed by the appellant on the allegation that there is mismanagement in.....
December 27, 2023 Case Laws Insolvency and Bankruptcy

Violation of principles of natural justice - observations against the erstwhile Liquidator / the Appellant - the Appellant was very much present for all previous......
December 27, 2023 Case Laws Insolvency and Bankruptcy

Regulation 36B (4F) only contemplate one contingency that where performance security shall stand forfeited but the said provision does not exclude forfeiture of......
December 27, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Scope of the Supreme Court order - Direction to Sahara group of companies not to part with movable and immovable properties - The order dated 21.11.2013 passed by....
December 27, 2023 Case Laws Insolvency and Bankruptcy

CIRP - The Kolkata Municipal Corporation who is owner of the premises by Development Agreement gave right of development of the premises to the Respondent No.1 and......
December 27, 2023 Case Laws Service Tax

Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance....
December 27, 2023 Case Laws Central Excise

Maintainability of appeal - non-prosecution of the case - Matter has been listed quite a number of times in the past and appellant has been abstaining from attending the....
December 27, 2023 Case Laws Central Excise

CENVAT Credit - various input services - The Appellant is eligible for the Cenvat credit availed on the 'input services' which are disputed in this appeal - the demand......
December 26, 2023 Case Laws GST

Seeking release of vehicle and the goods - invoice showing different detail - Keeping in view the settled position and the fact that the matter has to be gone into by......
December 26, 2023 Case Laws GST

Validity of recovery notice - Denial of benefit of exemption - This Court is of the considered opinion that, especially in the peculiarities of this case, the third......
December 26, 2023 Case Laws Income Tax

Admissibility of deduction under Section 10A - Whether the petitioner assessee has failed to “disclose fully and truly all material facts necessary for assessment? - The....
December 26, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - constitutional validity of Section 115BBE questioned - at this stage, Section 115BBE of the Act cannot be held unconstitutional on the.....
December 26, 2023 Case Laws Income Tax

Nature of expenses - purchasing software licenses - revenue or capital expenditure - Fine tuning business operations to enable the management to run its business......
December 26, 2023 Case Laws Income Tax

Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent......
December 26, 2023 Case Laws Income Tax

Taxability of Income in India - The receipt of IUC charges cannot be taxed as Royalty under Article 13 in India of India-France DTAA. The payment received by the......
December 26, 2023 Case Laws Income Tax

Assessment order passed on an non- existent entity - Fact of amalgamation was not disclosed in the business/organization column and the assessment order indicated the......
December 26, 2023 Case Laws Income Tax

Income taxable in India - existence of dependent agent PE - here is no gainsaying that factually the issue stands on identical footing in relation to preceding......
December 26, 2023 Case Laws Income Tax

Scope of limited scrutiny - mandation of recording satisfaction before extending/expanding scope of scrutiny - the Assessment framed by the Assessing Officer on the......
December 26, 2023 Case Laws Income Tax

Addition u/s 68 - receipt was not declared in the ROI and the receipt remain unexplained - taxation of additional income u/s 115BBE - The said income is already offered.....
December 26, 2023 Case Laws Customs

Depriving duty credit under RoDTEP on exports - In view of the Notifications issued by the Government from time to time permitting export of sugar, the basic objective......
December 26, 2023 Case Laws Customs

Classification of imported goods - T4 Fingerprint Time & Attendance System and K200 Proximity Time & Attendance System - the product is rightly classifiable under Chapter 8543 - AT
December 26, 2023 Case Laws Service Tax

CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing......
December 26, 2023 Case Laws Central Excise

Exemption under N/N. 67/95-CE - Clearances of acetylene gas for captive consumption - the use of railway tracks are meant for production of goods. The acetylene gas used....
December 25, 2023 Case Laws GST

Denial of refund of unutilised input tax credit (ITC) - period of limitation - There is no dispute that the petitioner had attempted to file an application for refund on....
December 25, 2023 Case Laws GST

Refund - The solvent security is that of a person who is entitled to/recipient of the amount. Whereas, the ‘bank guarantee’ is a guarantee given by the bank on behalf of....
December 25, 2023 Case Laws Service Tax

Recovery of short paid service tax - post GST era - The demand cum show cause notice for recovery of short deposit of service tax for the financial years 2014-2015,......
December 25, 2023 Case Laws GST

Cancellation of petitioner’s GST registration - it is noticed that the impugned SCN was issued solely on the basis of a letter received from another authority. The said.....
December 25, 2023 Case Laws Income Tax

Validity of assessment order - the petitioner has been deprived away of their rights to appear in person to put forth their contention as the petitioner was heard only......
December 25, 2023 Case Laws Income Tax

Refund claim with Interest u/s 244A - Withholding of refund without recording an opinion on whether grant of refund would likely affect the revenue adversely u/s 241A -....
December 25, 2023 Case Laws Income Tax

Deduction u/s. 80G - CSR - No specific tax exemptions have been extended to CSR expenditure. The Finance Act, 2014 also clarifies that expenditure on CSR does not form......
December 25, 2023 Case Laws Income Tax

Deduction u/s. 80IB - compensation received by the assessee from the insurance company - some of the assessee’s stocks were destroyed and the assessee was compensated by....

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

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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...

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

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

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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

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F: Transfer of ITC without filing ITC-02

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