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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5401 to 5450 of 6412 Records

1 ....105 106 107 108109110 111 112 113........ 129

February 24, 2023 Case Laws Income Tax

Valuation of closing stock - gold and jewellery - AO cannot change the method which was not recognized method as per the prescribed standards for valuation of closing......
February 24, 2023 Case Laws Income Tax

Long Term Capital Gains - claim of conversion of agriculture land into stock-in-trade - The assessee was required to disclose such lands as stock in trade in books of......
February 24, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure to file the income tax return - Merely for non-specifying in the notice as to under which limb the penalty is levied i.e., for......
February 24, 2023 Case Laws Income Tax

Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim......
February 24, 2023 Case Laws Income Tax

Revision u/s 263 - A mere observation that no proper details have been obtained, cannot be sufficient to come to a conclusion that the Assessing Officer did not make......
February 24, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - period of limitation extended to 16 years vide Finance Act, 2012- validity of notice for the period which has been expired already......
February 24, 2023 Case Laws Income Tax

Addition u/s 68 - cash credit - assessee being a share broker - All the equity shares so purchased first came in the Demat account of the assessee broker and then has......
February 24, 2023 Case Laws Customs

Validity of SCN - recovery of excess of the duty drawback - Period of limitation - SCN issued by the respondent Authority after a period of about more than six/ten......
February 24, 2023 Case Laws Companies Law

Rejection of application for reservation of name of the proposed L.L.P. - the words “AND ASSOCIATES” would be reflective of the profession of Advocacy or not - There are....
February 24, 2023 Case Laws Service Tax

SVLDRS - Non-adjustment of amount already deposited by the petitioner (as interest under protest) during the stage of investigation against the amount payable under the.....
February 24, 2023 Case Laws Service Tax

Extended period of limitation - The Adjudicating Authority has in the impugned order given clear reasons as to why the allegations of suppression of facts and intention.....
February 24, 2023 Case Laws Central Excise

Levy of duty based on production capacity u/s 3A - specified textile products - Though Section 3A of the Central Excise Act, 1944 was reintroduced by Section 79 of the......
February 24, 2023 Case Laws Central Excise

Refund of excess tax / duty paid - downward price revision based on the negative supplementary invoices - The assessee has furnished the supplementary invoices for the......
February 24, 2023 Case Laws VAT and Sales Tax

Classification of mosquito repellant ‘Good Knight’ - Transfluthrin 0.88% w/w Liquid “is an effective insecticide recommended for the control of adult mosquitoes in the......
February 23, 2023 Case Laws GST

Withdrawal from the composition permission with retrospective effect - the petitioner is right that the moment he entered into the export transactions would become......
February 23, 2023 Case Laws GST

Levy of GST - consideration received on sale of sites - without the layout plan issued by the Planning Authority, the local authority will not issue the Khata for the......
February 23, 2023 Case Laws GST

Valuation of supply of services - activities undertaken for milling of wheat into wheat flour, along with fortification and supplied upon packing of the same - the value....
February 23, 2023 Case Laws Income Tax

Validity of deduction of TDS u/s 194A on interest - Motor Accident Claims - Enhanced Principal - The Insurance Company is directed to pay the TDS amount deducted on the.....
February 23, 2023 Case Laws Income Tax

Refund of pre-deposit - ITAT on 21.10.2014 passed remand order - the authorities were required to pass fresh assessment by 31.03.2017 - But, order was not passed by that....
February 23, 2023 Case Laws Income Tax

Nature of receipt - addition on account of Hardship Compensation received - the benefit received by the assessee in the form of bigger size of flat and amount received......
February 23, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - corrigendum issued to make changes in reaosns to belive - the action of the AO to be wholly untenable in law. By issue of corrigendum,.....
February 23, 2023 Case Laws Income Tax

Rectification of mistake - Assessment of trust - depreciation on Fixed Assets denied - Assessee himself wrongly declared its income under the head ‘income from other......
February 23, 2023 Case Laws Income Tax

Deeming gift of immovable property - applicability of section 56(2)(vii) - gift of immovable property to appellant (done) prior to 1.10.2009 - Transfer Deed of lease......
February 23, 2023 Case Laws Income Tax

Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has......
February 23, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - absence of specific notification by the Government implementing the Protocol to India-Israel DTAA - once the DTAA itself has.....
February 23, 2023 Case Laws Income Tax

Rate of TDS on payment to non resident - Non-availability of PAN of non resident - the ld Tax Authorities below have fallen in error in not extending the benefits of......
February 23, 2023 Case Laws Income Tax

TP adjustment in respect of franchise fee - prudence of expenditure - TPO cannot step into the shoes of assessee to decide prudence of expenditure. The TPO failed to......
February 23, 2023 Case Laws Customs

DFIA (Duty Free Import Authorisation) scheme - revalidation of the DFIA licences - due to the aforementioned Public Notice dated 23.07.2010, Clarification dated......
February 23, 2023 Case Laws Customs

Debonding of 100% EOU - Demand of interest on raw materials, lying in stock beyond the warehousing period - Period of limitation - The section does not speak of any......
February 23, 2023 Case Laws Insolvency and Bankruptcy

Liability to pay IRP fees and expenses - the reasonability of the fees payable to the IRP may be determined keeping in mind that CIRP had not made much progress beyond......
February 23, 2023 Case Laws Insolvency and Bankruptcy

Validity of approval of Resolution Plan - the amount was the share of the Appellant for submitting Bid Bond Bank Guarantee by the consortium, Appellant being one of the.....
February 23, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Requirement of mandatory service of notice u/s 8 - After the transfer of winding up proceedings as per Rules 2016 read with amendments made in......
February 23, 2023 Case Laws Service Tax

Levy of fine and penalty - undue sympathy to impose an adequate penalty would undermine the efficacy of law and encourage other tax payers to avoid paying taxes on time.....
February 23, 2023 Case Laws Service Tax

Denial of CENVAT credit - credit availed and utilized on inputs and capital goods used for setting up of passive infrastructure for provision of Business Support......
February 23, 2023 Case Laws Service Tax

Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare......
February 23, 2023 Case Laws Central Excise

Inordinate delay in adjudication of SCN - Clandestine Removal - Adjudication of such a show cause notice after 29 years would be contrary to the mandate of Section......
February 23, 2023 Case Laws Central Excise

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The......
February 23, 2023 Case Laws Central Excise

Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In......
February 23, 2023 Case Laws VAT and Sales Tax

Imposition of penalty under Section 40(2) of the JVAT Act - Admittedly, the present dispute did not pertain to filing of incorrect return with intention to suppress or......
February 23, 2023 Case Laws VAT and Sales Tax

Validity of impugned Auction Notice - properties are brought for auction for non payment of tax and penalty of petitioner - only after a lapse of almost five years from.....
February 23, 2023 Case Laws Indian Laws

Dishonour of cheques - 7 cheques dishonoured at different places - different jurisdiction of trial court as per the bounced cheque - as the six complaint cases pertain......
February 22, 2023 Case Laws GST

Validity of order passed in appeal by Appellate authority under Central Goods and Services Act, 2017 - Appellate Tribunal is not yet constituted - The appealable orders.....
February 22, 2023 Case Laws GST

Classification of supply - construction commissioning and maintenance of entire work for water supply projects/sewerage projects/facilities - with effect from 1st......
February 22, 2023 Case Laws GST

Bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental......
February 22, 2023 Case Laws GST

Conversion of wheat provided by the State Government - This composite supply of services by way of milling of wheat into flour (atta) to Food & Supplies Department, Govt....
February 22, 2023 Case Laws GST

Supply or not - taxability of 10 grams of pure gold, retained by the applicant, in the course of manufacture of gold jewellery from 1000 gm of pure gold provided to the.....
February 22, 2023 Case Laws GST

Reversal of Input Tax Credit - sale of alcoholic liquor for human consumption effected by it at its premises - Section 17(2) of the CGST Act - the activities of selling.....
February 22, 2023 Case Laws GST

Supply or not - providing of dredging service which predominantly involves earth work - The instant supply being undertaken by the applicant to the Water Resource......
February 22, 2023 Case Laws Income Tax

Liability of directors of private company u/s 179 - the AO has not specifically held the petitioner to be guilty of gross neglect, misfeasance or breach of duty on part.....
February 22, 2023 Case Laws Income Tax

Validity of reopening of assessment - non-service of the intimation - Department has now made an advancement with the use of employment of technologies advance. The......

1 ....105 106 107 108109110 111 112 113........ 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