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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5351 to 5400 of 6412 Records

1 ....104 105 106 107108109 110 111 112........ 129

February 28, 2023 Case Laws Service Tax

Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under.....
February 28, 2023 Case Laws Service Tax

Denial of CENVAT Credit - Out of the premium collected from the buyer of the motor car/vehicle, a portion thereof is paid by the appellant to the automotive dealer as a.....
February 28, 2023 Case Laws Service Tax

Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under......
February 28, 2023 Case Laws Central Excise

CENVAT Credit - distribution of common input services (ISD) - Except that in few of the statements by ISD invoices in one of the columns, the credit was distributed by......
February 28, 2023 Case Laws VAT and Sales Tax

Rate of Tax - Valuation - A bare perusal of the Section 4 (charging section) of KVAT Act and Rule 3 (computation provision) of KVAT Rules would clearly indicate that......
February 27, 2023 Case Laws GST

Governmental Authority or Local Authority? - Government of Karnataka holds 99.99% of equity in the Corporation - Chamundeshwari Electricity Supply Corporation Limited......
February 27, 2023 Case Laws GST

Rate of GST - Coir-Pith Compost - If the registered person sells coir-pith compost in 25 kg and less pre-packed and labelled bags to nurseries who buys for consumption,.....
February 27, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - scope of enactment of Section 148A - Before taxing any person it must be shown that he falls within the ambit of the charging section......
February 27, 2023 Case Laws Income Tax

Bar against direct demand on assessee u/s 205 - Withholding tax payable on salary - Adjustment of the withheld tax not been deposited by the deductor - the petitioner is....
February 27, 2023 Case Laws Income Tax

Exemption u/s 11 - loss incurred out of corpus fund - What is taxable is the real income. If the AO’s view is to be accepted, it would lead to incongruous results. We......
February 27, 2023 Case Laws Income Tax

Liability of directors u/s 179 - AO is required to make efforts for recovery of the outstanding dues from the assessee private limited company which has committed......
February 27, 2023 Case Laws Income Tax

Assessment u/s 153A - approval with respect to "each assessment year" - In the instant case, the draft assessment order in 38 cases, i.e. for 38 assessment years placed.....
February 27, 2023 Case Laws Income Tax

Condonation of delay in filing the appeal before the CIT(A) - delay of 1950 days’ in filing the appeal - There is no quarrel on the point if the assessee has chosen a......
February 27, 2023 Case Laws Income Tax

Best judgment Assessment u/s 144 read with section 147 - non issuance of notice u/s 143(2) - Once the language of the statute is plain, simple, clear and unambiguous,......
February 27, 2023 Case Laws Income Tax

Transfer pricing adjustment - No interest having been charged by the assessee to the non-AE outstandings, its transaction of outstanding receivables with AE without......
February 27, 2023 Case Laws Insolvency and Bankruptcy

CIRP - applicability of provisions of PMLA - Provisional attachment order - Merely because the impugned order records alleged fraudulent transactions and diversion of......
February 27, 2023 Case Laws Money Laundering

Seeking grant of Anticipatory bail - Money Laundering - the observations made by the High Court that the provisions of Section 45 of the Act, 2002 shall not be......
February 27, 2023 Case Laws Service Tax

Works Contract or not - The appellant has carried out the painting work on this plant, machinery, building - a civil construction or a part thereof covers the plant......
February 27, 2023 Case Laws Customs

Clandestine removal of the goods from SEZ - diversion of goods in DTA - it is not proved that the original goods were loaded in the container and the same was cleared......
February 27, 2023 Case Laws Customs

Valuation of import goods - Alloy Wheels of motorcycles - When the proprietor had admitted the re-determined value and also paid the differential duty with interest and.....
February 27, 2023 Case Laws Customs

Quantum of levy of penalty and redemption fine - low amount of redemption fine and penalty imposed - use of Dummy IEC - Attempt to export helicopters without obtaining......
February 27, 2023 Case Laws Insolvency and Bankruptcy

Right of the Resolution Professional - Non-cooperation by the Directors of Corporate Debtor - NCLT rejected the application of RP with cost of Rs. 25000/--......
February 27, 2023 Case Laws Money Laundering

Provisional Attachment Order - scheduled offences or not - when the accused person has been acquitted in the scheduled offence under the PMLA, the closure of the......
February 25, 2023 Case Laws GST

Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before......
February 25, 2023 Case Laws GST

Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under......
February 25, 2023 Case Laws Income Tax

Penalty u/s 271 AAB or u/s 271 (1)(c) - concealment on income - as per clause (2) of section 271AAB, no penalty under the provisions of clause (c) of sub-section (1) of.....
February 25, 2023 Case Laws Income Tax

Revision u/s 263 - non service of notice to assessee who was in jail - Any officer of the Government including a PCIT should be conscious that once information was......
February 25, 2023 Case Laws Income Tax

Ex-parte order - Non compliance of notice issued by the Authorities and non appearance before the Authorities inspite of repeated notices/summons is dis-regard towards......
February 25, 2023 Case Laws Income Tax

Deduction u/s 80P - return of income was not filed within the due date prescribed u/s 139(1) - looking into the totality of facts, we are of the view that claim of......
February 25, 2023 Case Laws Income Tax

Taxation of capital gain - claim of reduced rate of tax @10% was not made in the return of income - the assessee is eligible to be taxed at the reduced rate of 10% in......
February 25, 2023 Case Laws Income Tax

Revision u/s 263 - exemption u/s 54F - the exercise aimed at ascertaining the correct income of the assessee has been fulfilled by the Ld. A.O. by exercising his......
February 25, 2023 Case Laws Income Tax

Supremacy of law - GAAR - in the case in hand the short term capital gain the tax on which is below the threshold set out in Rule 10 U (1) (a) (supra) further the......
February 25, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - receipt of cash from 5 different parties as advance towards sale of shops - when the assessee while discharging the initial......
February 25, 2023 Case Laws Income Tax

Validity of assessment framed by the AO u/s 153C without issuing notice u/s 143(2) - when no notice under section 143(2) is required for framing the assessment under......
February 25, 2023 Case Laws Income Tax

Revision u/s 263 - reduction from provision created for bad and doubtful debts for rural advances - real income theory - This provision for bad and doubtful debts......
February 25, 2023 Case Laws Income Tax

Unexplained Receipts shown in Form No. 26AS - By putting the onus on the assessee, the AO has grossly erred as the assessee is not responsible to explain the recipients.....
February 25, 2023 Case Laws Income Tax

Writing off towards software capital work-in-progress - It is not a case where the assessee purchased certain plant and machinery or incurred certain capital costs which....
February 25, 2023 Case Laws Income Tax

Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the......
February 25, 2023 Case Laws Customs

Levy of penalty u/s 114 of the Customs Act, 1962 - Over-valuation of goods to avail a higher duty drawback - There is no dispute that the goods were over-valued.......
February 25, 2023 Case Laws Customs

Seeking return of Demand Drafts - amount paid voluntarily or not during investigation by DRI - According to the petitioner, the said amount was recovered by coercion,......
February 25, 2023 Case Laws Customs

Exemption from customs duty - preferential Trade Agreement with Asian Countries - Mere non-mention of the invoice number in the certificate of Origin is not sufficient......
February 25, 2023 Case Laws Companies Law

Winding up of the appellant company - Undeniably, in cases where the defence against the claim of debt is found to be moonshine or a sham, the petition for winding up......
February 25, 2023 Case Laws Service Tax

Levy of service tax - receipt of incentive / discounts - the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in......
February 24, 2023 Case Laws GST

Refund of Tax / VAT - GST on contracts entered prior to 1.7.2017- Section 142(10) of GST Act - formula with rate of VAT has been introduced, by the order dated 8.11.2017....
February 24, 2023 Case Laws GST

Writ Petitions filed invoking Article 226 of the Constitution of India - Non-constitution of Appellate Tribunal - As and when the contingency in the clause 4.3 of the......
February 24, 2023 Case Laws GST

Seeking grant of bail - creation of fake firms - availing and passing of fake/ ineligible Input Tax Credit (ITC) - without expressing any opinion on the merits of the......
February 24, 2023 Case Laws Income Tax

Delay in filing the appeal before the CIT(A) for 561 days - Delay attributable to the advice of the consultant being a chartered accountant - the assessee should not be.....
February 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Since an order under section 143(3) had been passed after eliciting various information from the petitioner, which was responded to by.....
February 24, 2023 Case Laws Income Tax

Penalty proceedings u/s 271D - contravention of the provisions of Section 269SS - Once the AO has treated the personal expenses incurred by the Company as income of the.....
February 24, 2023 Case Laws Income Tax

Additions beyond the scope of show cause notice - assessment u/s 143(3) r.w.s. 144 - addition 50 times more to the income proposed - Assessment order is also contrary to....

1 ....104 105 106 107108109 110 111 112........ 129

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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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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