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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5251 to 5300 of 6412 Records

1 ....102 103 104 105106107 108 109 110........ 129

March 6, 2023 Case Laws Service Tax

Rejection of refund claim - excess payment of service tax not in dispute - Admittedly no revised return as provided for in terms of Rule 7B of the Service Tax Rules,......
March 6, 2023 Case Laws Service Tax

Refund - fresh issue of SCN after decision of CESTAT in favor of assessee and remand back - the show cause notice that was again issued by a different Assistant......
March 6, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - sale of Wheat Bran (Chokad) - If Entry 74 of Schedule ‘B’ had to be made applicable in order that the sale of ‘Chokad’ to NALCO......
March 6, 2023 Case Laws VAT and Sales Tax

Violation of principles of natural justice - denial of opportunity to cross-examine the third party whose papers constitutes the basis of assessment - The justification.....
March 6, 2023 Case Laws VAT and Sales Tax

Interpretation of statute - non-obstante clause - exemption granted on the basis of the turnover of a dealer - conditional exemption or not - The exemption under Entry......
March 6, 2023 Case Laws VAT and Sales Tax

Finalisation of assessment and creation of extra demand - extension of the period of limitation - In the present case, since the assessment year is 2008-09, the period......
March 6, 2023 Case Laws Indian Laws

Dishonor of Cheque - failure to complete part of the promise - legal and legitimate dues or not - where ingredients of an offence are lacking against an accused, it is......
March 4, 2023 Case Laws Income Tax

Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order......
March 4, 2023 Case Laws Income Tax

Exemption of payment of Income Tax u/s 10(26) - right of member of a Scheduled Tribe - scope of expression “residing in any area specified” - The petitioner is indeed......
March 4, 2023 Case Laws Income Tax

Addition u/s 40(a)(ia) - Non deduction of TDS on freight expense - non-residents ship owners/charters - the relation between the assessee and the agent was that of a......
March 4, 2023 Case Laws Income Tax

Addition on account of mismatch in the interest amount with form 26AS - The transaction shown in form 26AS cannot be taken as the gospel truth that it represents the......
March 4, 2023 Case Laws Income Tax

Contract receipts from HPCL - applicability of section 44BBB and Rule 10(i) - Even, assuming that section 44BBB applies, sub-section (2) of section 44BBB carves out an......
March 4, 2023 Case Laws Income Tax

Interest on term loan due from Joint Venture Companies - assessee claimed that the debt is already bad - the AO has noted that the assessee has not written off the loans....
March 4, 2023 Case Laws Income Tax

Assessment u/s 153A or u/s 147/148 - any incriminating information of any undisclosed income of the person not searched which was found during the course of a search......
March 4, 2023 Case Laws Income Tax

Taxability of reimbursement of expenses as FTS - the recipients are receiving such services on a continuous basis from year to year, which shows that the recipients are.....
March 4, 2023 Case Laws Income Tax

Status of assessee as "AOP" instead of "partnership firm" - The assessee firm was comprised of four individual partners who were representing their respective firms -......
March 4, 2023 Case Laws Income Tax

Taxability of interest payable/paid by the Indian branch office to the head office and its other overseas branches - even though the submission of the Revenue that the......
March 4, 2023 Case Laws Income Tax

Addition u/s 41(1) - Unexplained sundry creditors and advance from customers - No addition can be made under section 41(1) of the Act merely on the basis of doubting the....
March 4, 2023 Case Laws Income Tax

TP Adjustment - Fair market value of share of ECL representing the ALP - the DCF Method could not be adopted in the facts and circumstances of the present case as the......
March 4, 2023 Case Laws Income Tax

Stay of demand - payment of 20% of the disputed demands - furnishes security of equal amount in respect thereof - The assessee shall provide a reasonable security for an....
March 4, 2023 Case Laws Customs

Seeking issuance of import licences in ‘Form X’ format as per Rule 88 of the Arms Rules, 2016 - The holding-up of these consignments on procedural grounds, especially......
March 4, 2023 Case Laws Customs

Exemption from levy of whole of Basic Customs Duty and Agriculture Infrastructure and Development Cess - Issuance of license is only procedural aspect and in any case,......
March 4, 2023 Case Laws Customs

Seeking waiver of the demurrage and detention charges - release the consignment - The respondent – Customs Authority has acted fairly by expressing that it is not going.....
March 4, 2023 Case Laws Customs

Export of Finished Leather or Unfinished Leather - The fact of buyer accepting the goods and making payment, ordering further quantities and terming only 13 cartons of......
March 4, 2023 Case Laws Customs

Exemption from customs duty - import of GoPro Digital cameras and their accessories - There are two notifications one of which impose a restriction in terms of capacity.....
March 4, 2023 Case Laws Companies Law

Circular Resolutions - not duly circulated to all the Directors - This Tribunal, keeping in mind of the divergent contentions, raised on either side and taking note of......
March 4, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 7 - money lent to Corporate Debtor or not - Homebuyer or Lender? - it is unequivocal that the Appellant is a homebuyer and there is no such......
March 4, 2023 Case Laws Central Excise

Taxability - liable to central excise duty or taxable under the provisions of the service tax for providing works contract service - Revenue failed to establish that the....
March 3, 2023 Case Laws GST

Rejection of request of the petitioner for registration of the Sale Certificate - rejection for registration on the sole ground that property was provisionally attached.....
March 3, 2023 Case Laws GST

Seeking refund of reversal of the Input Tax Credit (ITC) reversed under threat, coercion and without the Will of the petitioner - Assuming that the directions contained.....
March 3, 2023 Case Laws Income Tax

Refund/adjustment of the amount deposited - The Income Declaration Scheme, 2016 - the respondent Income Tax Department cannot be said to act contrary to its action after....
March 3, 2023 Case Laws Income Tax

Accrual of income - interest income earned on the fixed deposit - effect of overriding title - the Assessee never becomes the owner of money and as such the addition......
March 3, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - violation of principles of natural justice - Shorter period notice given - less than 24 hours given to the petitioner to appear - This shorter......
March 3, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - salary received by the assessee in India for the services rendered in USA - though the provision under section 5(2)(a) of the....
March 3, 2023 Case Laws Income Tax

Non grant of Foreign Tax Credit ('FTC') - Even in a case belated filing of Form 67, the AO should consider tax paid by the assessee in other countries when income......
March 3, 2023 Case Laws Income Tax

Disallowance of the expenses claimed on ad hoc basis - If the AO was of the view that some of the vouchers are missing, the amount of addition should have been made of......
March 3, 2023 Case Laws Income Tax

Rectification of mistake u/s 154 - withdrawing the interest granted to the assessee u/s. 244A - as it is noticed that the AO is not the authority who could attribute the....
March 3, 2023 Case Laws Customs

Adjudication of SCN - Period of Limitation - SCN was issued to the petitioner in the year 2009 and a personal hearing was granted to them in the very same year but the......
March 3, 2023 Case Laws Customs

Customs Broker - The licensing authority has not taken recourse to the extreme penalty of revocation of licence but has limited himself to forfeiture of security deposit....
March 3, 2023 Case Laws Service Tax

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64.....
March 3, 2023 Case Laws Central Excise

CENVAT Credit - after sale service provided during warranty period of the sale of the goods manufactured by the respondent - the respondent are entitle for the cenvat......
March 3, 2023 Case Laws Central Excise

Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central......
March 3, 2023 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - remission of sales tax - the petitioners have failed to demonstrate that the investment of Rs. 23 crores made by the unit was pursuant.....
March 3, 2023 Case Laws VAT and Sales Tax

Recovery of tax dues - Attachment of property (secured asset) - The petitioner has no concern with the dues of the State Authorities - now it is well settled legal......
March 3, 2023 Case Laws Indian Laws

Transfer of the case to CBI - Illegal detention of petitioner - When the issue raised is only a matter of evidence to be considered in the judicial proceedings to arrive....
March 2, 2023 Case Laws GST

Refund of GST paid - The entire transaction of lease was brought into question and was terminated under the resolution plan. Thus, according to the petitioner, there was....
March 2, 2023 Case Laws GST

Input tax credit - vouchers and subscription packages procured by the Applicant from third party vendors that are made available to the eligible customers participating.....
March 2, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - barred by limitation - in view of express language of 1st proviso to Section 149(1), legislative mandate required that no notice could.....
March 2, 2023 Case Laws Income Tax

Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head......
March 2, 2023 Case Laws Income Tax

Withdrawal approval granted u/s 10(23C)(vi) - Loose papers don’t establish that the activities of assessee society are not genuine and are not carried out in accordance.....

1 ....102 103 104 105106107 108 109 110........ 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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