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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5001 to 5050 of 6412 Records

1 ....97 98 99 100101102 103 104 105........ 129

March 22, 2023 Case Laws Customs

Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not......
March 22, 2023 Case Laws Companies Law

Recovery of electricity dues of the Company - personal liability of the Directors of the Defaulter Company/Corporate debtor which went into insolvency - it is clear that....
March 22, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - it is well settled that once the period of limitation expired as prescribed u/s. 85(3) ibid neither the Tribunal nor the first......
March 22, 2023 Case Laws Service Tax

Refund claim - unjust-enrichment does not exist in the case where the assessee initially charged duty / service tax and subsequently issued the credit note for the same. - AT
March 22, 2023 Case Laws VAT and Sales Tax

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which......
March 22, 2023 Case Laws VAT and Sales Tax

Recovery of arrears of tax - criminal liability of the guarantor - The undertaking or the guarantee executed by the second accused in favour of the 1st accused to the......
March 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - rebuttal the presumption - existence of legally enforceable debt or not - Facts is of two kinds. One is positive fact and another is negative fact.....
March 21, 2023 Case Laws GST

Seeking unblocking of bank account in respect of the amount, which relates to the refund sanctioned and credited in the petitioner’s bank account - By virtue of......
March 21, 2023 Case Laws GST

Blocking of Input Tax Credit (ITC) for more than one year - Since the guidelines are very clear that after one year, the registered person would be able to debit input......
March 21, 2023 Case Laws GST

Recovery of demand of GST - Right to file the appeal before GST Tribunal when constituted - it would be unjust for the State respondents to proceed for recovery of the......
March 21, 2023 Case Laws Income Tax

TDS u/s 195 - seeking certificate u/s 197 setting out the withholding tax at “NIL” rate - The concerned officer will carry out a fresh exercise and pass an order once......
March 21, 2023 Case Laws Income Tax

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an......
March 21, 2023 Case Laws Income Tax

Validity of assessment orders - non providing time seekeed to reply to SCN - Since the documents have already been given by the petitioner to the respondent during the......
March 21, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s u/s 148A - In the absence of such materials and necessary informations to the petitioner by the department it cannot be expected......
March 21, 2023 Case Laws Income Tax

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,....
March 21, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - mensrea - As Section 271(1)(c) of the Act provides for strict liability and in the present case, deduction have been claimed on the basis....
March 21, 2023 Case Laws Income Tax

Capital gain - Taxability in the hands of GPA holder - the sale deed executed by the assessee on 04.01.2011 is not in the capacity of GPA holder on behalf of the......
March 21, 2023 Case Laws Income Tax

Addition u/s 69A - In the statement recorded u/s. 131 assessee stated that he has not filed his return of income and also stated that the money found in his possession......
March 21, 2023 Case Laws Income Tax

Revision u/s 263 - nature and source of income surrendered - Addition invoking Section 115BBE - Where AO after due appreciation of facts and circumstances of the case,......
March 21, 2023 Case Laws Income Tax

Additions u/s 68 - income from un-disclosed sources - Agriculture Income or not - exemption of income u/s 10(1) read with Section 2(1A) denied - onus to prove - The......
March 21, 2023 Case Laws Income Tax

Disallowance of provision for fraud - AO and CIT(A) doubting the type of expenditure has observed that out of total expenditure for the year 1/5th is to be disallowed -.....
March 21, 2023 Case Laws Income Tax

Undisclosed sales - unexplained cash sales - it is the AO, who was required to establish whether those were the cash sales as claimed by him and not the fictitious sales....
March 21, 2023 Case Laws Income Tax

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance.....
March 21, 2023 Case Laws Income Tax

Taxability in the hands of partners v/s firm - transfer of capital asset by firm to partners - There is no merit in the arguments advanced by assessee, that transfer of.....
March 21, 2023 Case Laws Customs

Refund claim - seeking re-assessment of the Bills of Entry - higher amount of duty paid without noticing that the petitioner is eligible for a concessional rate of tax......
March 21, 2023 Case Laws Customs

Refund / return on amount collected during investigation - in the absence of any material to establish that there was any order or adjudication made by the respondents......
March 21, 2023 Case Laws Customs

Valuation of import goods - transaction value based on invoice price of the overseas suppliers - The appellant’s claim of payment of Customs duty on quantity received in....
March 21, 2023 Case Laws Customs

Confiscation of goods and levy of penalty - There is no allegation against the appellant that the disputed goods was imported for industrial use in India. Since such......
March 21, 2023 Case Laws Service Tax

Principles of Natural justice - long delay of 13 years in adjudication of SCN - The grounds raised before the adjudicating authority as well as in this petition appear......
March 21, 2023 Case Laws Central Excise

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,......
March 21, 2023 Case Laws Central Excise

Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to......
March 21, 2023 Case Laws VAT and Sales Tax

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected....
March 21, 2023 Case Laws Indian Laws

Recovery of debt - sick companies - Whether on approval of a scheme by the BIFR under the Sick Industrial Companies (Special Provisions) Act, 1985 (SICA), an unsecured......
March 20, 2023 Case Laws GST

Concurrent jurisdiction to investigate the same issue - In our considered view, if the subject issue is one and the same or if the subject is inter-related, it is always....
March 20, 2023 Case Laws Income Tax

Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -......
March 20, 2023 Case Laws Income Tax

Deduction u/s. 80IB - the export incentives such as Duty Draw Back and MEIS is an income assessable under the head ‘profits or gains from business or profession’ as per.....
March 20, 2023 Case Laws Income Tax

Disallowance u/s 40(a)(ia) r.w.s 194A - Non deduction of TDS - assessee had paid interest to minor and unregistered firms who were not members of the assessee. This is......
March 20, 2023 Case Laws Income Tax

Penalty u/s 270A - The alleged disallowance does not find place in clause (a) to (f) of sub-section (9) of Section 270A. Assessee while filing response to the show cause....
March 20, 2023 Case Laws Income Tax

Revision u/s 263 - PCIT was of the view that AO has not made any enquiry with regard to the (1) interest on non-performing assets (2) deferred payment receipt on......
March 20, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - The assessee in its support had complied the requirements as raised by both the revenue authorities. Though the assessment order does not......
March 20, 2023 Case Laws Customs

Forfeiture of the whole amount of security deposit alongwith imposing penalty on the Appellant a Courier Agency - The Appellant was in constant touch and had kept the......
March 20, 2023 Case Laws Insolvency and Bankruptcy

Seeking leave for filing an appeal - locus standi - the Petitioner / Appellant, is not a Stakeholder in the Liquidation Process, and in any event, has no vested......
March 20, 2023 Case Laws Service Tax

Valuation - inclusion of TDS amount remitted by the appellant - the expenditure towards TDS are met by the assessee. So, when such TDS is not received from the......
March 20, 2023 Case Laws Service Tax

Cenvat Credit - Providing output service of renting of immovable property - credit of service tax paid on construction services - the inputs used for construction of......
March 20, 2023 Case Laws Central Excise

Exemption from duty / tax - No assessee can claim an exemption as a matter of right. No doubt, in this case an exemption had been granted in respect of duty liability in....
March 20, 2023 Case Laws Central Excise

Refund of differential duty paid post clearance of goods - Appellant’s claim is that such notifications enhancing duties came to the knowledge of the Oil Industry very......
March 20, 2023 Case Laws VAT and Sales Tax

Without Sufficient Cause - There is no ambiguity in holding that in the presence of the expression “without sufficient cause” in sub-section (5) of Section 7 of the OET.....
March 20, 2023 Case Laws VAT and Sales Tax

Audit assessment - exercising powers were invoked u/s 34(8A) of the GVAT Act despite the fact that no proceedings were pending - Since the basic condition ‘during the......
March 20, 2023 Case Laws Indian Laws

Scope of arbitration award - Once it was found that the advance amount was paid for hypothecation of equipment and thereafter when the Arbitral Tribunal awarded the......
March 20, 2023 Case Laws Indian Laws

Restriction on having current account with other banks if that customer already had credit facilities in the form of Cash Credit/Export Packing Credit (CC/EPC) in the......

1 ....97 98 99 100101102 103 104 105........ 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

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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...

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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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