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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5151 to 5200 of 6412 Records

1 ....100 101 102 103104105 106 107 108........ 129

March 13, 2023 Case Laws GST

Levy of penalty - failure to produce a valid e-way bill - The authority merely performs the statutory obligation - Here, it does not appear that the authority acted in......
March 13, 2023 Case Laws Income Tax

Revision u/s 263 - As per CIT AO has not called for any details to ascertain the amount and nature of total remittances received by the assessee during the year -......
March 13, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Bogus purchases - CIT had clear cut information that the creditors relating to these purchases were bogus. He had given sufficient......
March 13, 2023 Case Laws Income Tax

Non-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which was not treated to be valid by the AO and was non-est in law. Since....
March 13, 2023 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any....
March 13, 2023 Case Laws Income Tax

Penalty proceedings u/s.270A - unaccounted rental income - it is a case of misreporting of income as per provisions of Sec.270A(9) of the Act, and the AO has rightly......
March 13, 2023 Case Laws Income Tax

TDS u/s 195 - remittances made to CGTM, France - FTS - there was no question of deduction of TDS on the payment made to CGTM, France for the service rendered by them to.....
March 13, 2023 Case Laws Income Tax

Levy of penalty u/s 271B - failure to get accounts audited as per the provisions of section 44AB - From the perusal of the profit and loss account we further find that......
March 13, 2023 Case Laws Income Tax

TP adjustment - onsite development and project coordination fee’ - Associated enterprise can be considered as a tested party, in the present case. Accordingly, we direct....
March 13, 2023 Case Laws Customs

Redemption fine in lieu of confiscation of goods - Mis-classification of imported goods - the party had made a request for mutilation of the imported consignment to......
March 13, 2023 Case Laws Service Tax

Classification of services - Business Auxiliary Service (BAS) or Business Support Services (BSS) - the services rendered to the vendors and the companies by the......
March 13, 2023 Case Laws Central Excise

Demand of Interest - Commissioner (Appeals) has erroneously set aside the demand from 30.12.1983 to 31.03.1997 on the basis of OIO 9/97. - There is no ground raised in......
March 13, 2023 Case Laws Central Excise

Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the......
March 13, 2023 Case Laws VAT and Sales Tax

Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and 2010-11 were based on the penalty orders for the......
March 13, 2023 Case Laws VAT and Sales Tax

Valuation - place of removal - charges incurred for loading, unloading, stacking, and transportation formed part of the taxable turnover or not - The clauses in......
March 11, 2023 Case Laws GST

Blocking of ITC - In the present case, the respondents had no material to form any opinion that the ITC had been availed wrongly on account of any fraud or any......
March 11, 2023 Case Laws GST

Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act - If the......
March 11, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - large sums of cash debit/credits - The Petitioner is carrying on a retail business of electronic appliances.......
March 11, 2023 Case Laws Income Tax

Reopening of assessment u/s 148 - ‘review’ and ‘change of opinion’ - The respondent has failed to show why the presumption should not be applied in the present case. It.....
March 11, 2023 Case Laws Income Tax

Capital Gain - Addition made by enhancing the sale consideration of the property sold - value u/s 50C - neither the AO nor the Ld. CIT(A) have brought on record any......
March 11, 2023 Case Laws Income Tax

Exemption u/s 54B - Since the land sold has been proven to be used for agriculture purpose in the preceding two years and the land purchased by the assessee has been......
March 11, 2023 Case Laws Income Tax

Revision u/s 263 - the PCIT-1 has attempted to made a case for reexamination of facts and evidences already examined by the AO while passing the order u/s 143/147 of the....
March 11, 2023 Case Laws Income Tax

Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities....
March 11, 2023 Case Laws Income Tax

TP Adjustment - related parties / associated enterprise or not - Re-computation of arm's length price of shares sold by the assessee - Admittedly, in the instant case......
March 11, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Computation of taxability under section 115JB is affected by excess depreciation claim. Therefore, to the extent of Computation of Taxability......
March 11, 2023 Case Laws Income Tax

Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly made subject to the provisions of the Act which......
March 11, 2023 Case Laws Income Tax

TP adjustment - there is no provision made in the statute empowering the Id. TPO for determining the ALP of a particular international transaction at Nil without......
March 11, 2023 Case Laws Customs

100% EOU - withdrawal of permission granted for allowing job work in DTA - at the time the show cause notice was issued, the allegation was merely based on suspicion.......
March 11, 2023 Case Laws Insolvency and Bankruptcy

Constitutional validity of section 7 of IBC - the contention that Section 7 is a draconian provision loaded against the corporate debtor, cannot be countenanced.......
March 11, 2023 Case Laws Insolvency and Bankruptcy

Direction to Resolution Professional (RP) to exclude 205 Flats from the pool of the Assets of the Corporate Debtor - lifting of Corporate Veil - Once the Resolution Plan....
March 11, 2023 Case Laws Service Tax

Refund of unutilised CENVAT Credit - exporter of services - It is evident that ST-3 return has not been mentioned as the document relevant for the purpose of considering....
March 11, 2023 Case Laws Service Tax

Levy of penalties u/s 77 and 78 of the Finance Act, 1994 - An assessee who has suppressed figures in their account or issued parallel invoices so as to evade the payment....
March 11, 2023 Case Laws Service Tax

Maintainability of appeal - non-compliance with the requirement of pre-deposit under service tax - Applicability of section 35F of the Central Excise Act - The appellant....
March 11, 2023 Case Laws Central Excise

Clandestine removal - Corroborative evidences - stock recorded as per Income Tax Investigation - merely on the basis of income tax investigation the case of clandestine.....
March 11, 2023 Case Laws Central Excise

Valuation - collection of charges from customers in the name of consumable charges through debit notes - in the show cause notice the department failed to even corelate.....
March 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - “drawer" of the cheque - signatory of the cheque, authorized by the "Company" Thus, the signatory of the cheque, authorized by the "Company", is......
March 10, 2023 Case Laws GST

Validity of demand notice with assessment order - The sum and substance of Section 75(4) is that a personal hearing shall be granted in all matters prior to finalisation....
March 10, 2023 Case Laws GST

Scope of advance ruling issued in another case - right in rem or right in personam - The appellant has conveniently overlooked the basic nature of the ruling given by......
March 10, 2023 Case Laws GST

Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and....
March 10, 2023 Case Laws Income Tax

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS [Fee for Technical Services] - US Company does not have......
March 10, 2023 Case Laws Income Tax

Validity of demand notice while issuing draft Assessment order u/s 144C - Curable defect u/s 292B - It is settled that demand notice stems out of an order of assessment.....
March 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also....
March 10, 2023 Case Laws Income Tax

Validity of reopening of assessment - In the impugned order, the Assessing Officer (AO) seems to have completely gone off the rails i.e., in a completely different......
March 10, 2023 Case Laws Income Tax

Assessment of trust - purchase of luxury car i.e. Audi Car - purchase of for the benefit of trustess only or not for charitable use? - Merely because the vehicle happens....
March 10, 2023 Case Laws Income Tax

Exemption u/s 11 - application u/s 12A for grant of registration was rejected - the appellant Trust has been an ongoing entity, actually carrying its activities,......
March 10, 2023 Case Laws Income Tax

TP adjustment in respect of management fee - When the TPO alleges that the assessee has not received any of the above services, it would indicate that the very......
March 10, 2023 Case Laws Income Tax

Bad Debts - once the deduction made by the clients account is debited and the assessee’s accounts are credited, the conditions laid down by section 36(1)(vii) read with.....
March 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 - Reason to believe - It cannot be said that there was no basis that the AO to frame “reason to believe” and in such......
March 10, 2023 Case Laws Income Tax

TP Adjustment Transaction of slump sale between the subsidiaries of Foreign Holding Company - To be considered as an international transaction or not - The meaning of......
March 10, 2023 Case Laws Indian Laws

Compulsorily Retirement of Members of Income Tax Appellate Tribunal (ITAT) - Various unproven allegation of different kinds - An allegation made by the appellant’s......

1 ....100 101 102 103104105 106 107 108........ 129

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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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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