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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5101 to 5150 of 6412 Records

1 ....99 100 101 102103104 105 106 107........ 129

March 16, 2023 Case Laws Income Tax

Computation of income - business of carrying out life insurance viz-a-viz investment amortization - Ms Jha’s submission that in the computation of profits and gains of......
March 16, 2023 Case Laws Income Tax

Addition based on statement recorded during the course of survey - in the light of the CBDT Circular/Instruction and the various other decisions relied on by assessee to....
March 16, 2023 Case Laws Income Tax

Income from other sources u/s. 56(2)(x) - difference of stamp duty value and the actual consideration - tolerance band limit from 5% to 10% under section 56(2)(x) to be.....
March 16, 2023 Case Laws Income Tax

Denial of Foreign Tax Credit (FTC) - (i) Rule 128(9) of the Rules does not provide for disallowance of FTC in case of delay in filing Form No. 67; (ii) filing for Form......
March 16, 2023 Case Laws Income Tax

TDS u/s 194A - IPO - other borrowing cost and financial charges - Inasmuch as the liability is not depending upon the debt or CCDs, but contingent upon the happening of.....
March 16, 2023 Case Laws Income Tax

Disallowance of interest on customs duty - As customs duty is allowable only on payment basis under section 43B, interest levied on arrears or late payment of customs......
March 16, 2023 Case Laws Customs

Interest under Section 27A of the Customs Act, 1962 - refunds were made allegedly after delay of more than 90 days of receipt of applications for refund - memo of......
March 16, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Seeking Formulation and implementation of a scheme that conclusively addresses the grievances of other home buyers who may not have the capacity to approach......
March 16, 2023 Case Laws Insolvency and Bankruptcy

Legality of approved Resolution Plan - ineligibility of the erstwhile promoters - the whole case of the Appellant to dislodge the claim of the SRA revolves around the......
March 16, 2023 Case Laws Insolvency and Bankruptcy

Mainability of applicable u/s 65 while the application for initiation of CIRP is pending before NCLT - in case where application is filed under Section 65 of the Code,......
March 16, 2023 Case Laws Service Tax

Extended period of limitation - Classification of services - there being confusion in the mind of Department itself and position having become clear through case laws in....
March 16, 2023 Case Laws Central Excise

CENVAT Credit - forged documents - the Revenue has failed to discharge the onus as regards the source of receipt of raw materials from any other alternative source......
March 16, 2023 Case Laws Central Excise

CENVAT Credit - It is clear that Fuel and Oils are by-product that are inevitably required to be removed from the ship in the course of commencing the activity of......
March 15, 2023 Case Laws GST

Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as......
March 15, 2023 Case Laws Income Tax

Addition u/s 41(1) - outstanding balances of sundry creditors and other liabilities - Unconfirmed bill, advance from customers and sundry creditors which are static......
March 15, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - assessee while arriving at the balances of capital of the partners in the assessee firm, incorrectly took the share of loss in the aforesaid......
March 15, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - non- inclusion of surrendered income in the Book Profits of the assessee as per section 115JB - the non- inclusion of surrendered......
March 15, 2023 Case Laws Income Tax

Unaccounted/unexplained payments u/s 69C - unexplained expenditure - Revenue authorities have not enquired with the vendors or brought any statement on record of the......
March 15, 2023 Case Laws Income Tax

TP Adjustment - ESOP considered as operating cost by the Ld.AO/TPO - TPO failed to consider the basic fact that, purchase cost of the shares of foreign AE is charged......
March 15, 2023 Case Laws Income Tax

TDS u/s 195 - non deduction of tax at source - Residential status of payee unknown - Bonafide belief that the payee is resident of India (who is non-resident) - This......
March 15, 2023 Case Laws Customs

Exemption from customs duties - allegation that aircraft used for private purposes and not for providing non-scheduled (passenger) services - notwithstanding that the......
March 15, 2023 Case Laws Customs

Classification of imported goods - I Stat Blood Gas Investigation Cartridges - I Stat Wireless Analysers with printer kit - I Stat Alinity Instruments with accessories -....
March 15, 2023 Case Laws Companies Law

Provisional attachment of property - Power of the NCLT to protect the assets of corporate debtor - Action under the Prohibition of Benami Property Transactions Act, 1988....
March 15, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of......
March 15, 2023 Case Laws Service Tax

Levy of service tax - Fee collected by the SEBI for various activities - extended period of limitation - the finding of fact arrived at by the CESTAT to the effect that.....
March 15, 2023 Case Laws Service Tax

Invocation of extended period of limitation - Valuation of services - Short Term Accommodation Services - certain charges collected from the customers towards in-room......
March 15, 2023 Case Laws Service Tax

CENVAT Credit - services provided by the Commission Agent - In the present case, the Commission Agent is not rendering any service towards sale/Sales Promotion of the......
March 15, 2023 Case Laws Central Excise

Clandestine Removal - statements recorded by Revenue - The Commissioner has clearly ignored this findings and come to a difference conclusion. While doing so he is......
March 14, 2023 Case Laws Service Tax

Remand of the matter - the approach of the Tribunal is to abdicate its duty of deciding the matter on the merits or to retain the matter till the outcome of the pending.....
March 14, 2023 Case Laws GST

Condonation of delay in filing an appeal before the appellate authority - Section 107(4) of GST - The respondent authority ought to have passed a speaking order by......
March 14, 2023 Case Laws GST

Cancellation of GST registration of petitioner - In cancellation of such GST registration for the reasons mentioned under the Section, it cannot be said that any third......
March 14, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - the notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for....
March 14, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure......
March 14, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Benefit of the Mauritius Double Taxation Avoidance Agreement (DTAA) - For the Authority to hold that if Petitioner was not......
March 14, 2023 Case Laws Income Tax

Claim of exemption u/s. 10(22) and section 10(23C)(vi) - The respondents have not substantiated their bald statement that ASB/the petitioners have not invested the......
March 14, 2023 Case Laws Income Tax

Faceless assessment u/s 144B(1)(xvi)(a) - draft order was not prepared - However, an income or loss determination proposal was prepared. - the best way forward would be.....
March 14, 2023 Case Laws Income Tax

MAT - computation of book profits - the claim of the assessee being lower of unabsorbed depreciation and business loss deserves to be set off against the current year......
March 14, 2023 Case Laws Income Tax

Disallowance of claim of brought forward business loss - the AO was under legal obligation to comply with the direction of higher authority. We therefore, considering......
March 14, 2023 Case Laws Income Tax

Revision u/s 263 - PCIT observed that AO had failed to examine and verify the issues related to share premium received and interest earned, which issues had remained......
March 14, 2023 Case Laws Income Tax

Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and......
March 14, 2023 Case Laws Income Tax

Revision u/s 263 by the ld. PCIT - Neither the AO had enquired into the sources of cash deposits nor the appellant had offered any explanation in support of the sources.....
March 14, 2023 Case Laws Income Tax

Credit of TDS - AO cannot simply decline the credit of TDS and he is bound to verify TDS certificate issue in accordance with provisions of law. Further, the AO is also.....
March 14, 2023 Case Laws Income Tax

Unexplained investment - addition made on the basis of surrender/admission made by the assessee - statement recorded during survey can safely be stated to be retracted......
March 14, 2023 Case Laws Customs

Levy of penalty on CHA u/s 114 (iii) and Section 114AA respectively of the Customs Act, 1962 - allegation of abatement - fraudulent export to claim duty drawback - The......
March 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Admittedly, Distributorship Agreement between the parties is not disputed and the Appellant has claims against the Corporate Debtor. Appellant is......
March 14, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - In the present factual matrix, the defence raised by the Corporate Debtor cannot be held to be moonshine,......
March 14, 2023 Case Laws Service Tax

Levy of Service Tax - banking and other financial services - Seed Capital Assistance Scheme - Though the term used in ‘service charge’ but the underlying nature of the......
March 14, 2023 Case Laws Central Excise

Valuation of export goods - method of valuation - toothbrushes supplied in bulk - to be further supplied under promotional scheme/ offer - as per standards of weights......
March 14, 2023 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - Genuineness - Onus to prove - Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging.....
March 13, 2023 Case Laws GST

Storage of goods at unreported location after expiry of e-way bill - The petitioner was certainly at fault in not recording the additional godown at the time of......

1 ....99 100 101 102103104 105 106 107........ 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 ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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...