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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5451 to 5500 of 6412 Records

1 ....106 107 108 109110111 112 113 114........ 129

February 22, 2023 Case Laws Income Tax

Penalty u/s 271B - failure to file audit report on due date - penalty levied u/s 271B cannot be levied for the reason that there was a failure on the part of the......
February 22, 2023 Case Laws Income Tax

Assessment u/s 153A - The assessment has been made u/s 153A and not u/s 153C, and this has led to a fatal error in the assessment order which is not curable. As rightly.....
February 22, 2023 Case Laws Income Tax

Capital gain - compromise settlement for breach of contract - Transfer u/s 2(47) - the compensation received by the assessee arises out of the transfer of capital asset.....
February 22, 2023 Case Laws Income Tax

Protective assessment/addition - No substantive assessment/addition in the hands of other assessee - It is therefore a case where no substantive additions have been made....
February 22, 2023 Case Laws Income Tax

Claiming carry forward of loss at a higher level - Revised return - Since the assessee furnished the revised return within the stipulated period claiming loss at a......
February 22, 2023 Case Laws Income Tax

Nature of expenses - repairs and maintenance expenses - revenue or capital expenditure - It is a fact that there was an existing factory shed. The assessee has merely......
February 22, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - ‘loan given” was believed to be undisclosed income of assessee - penalty u/s 271D and 271E - the “original-conclusion” was not faulty......
February 22, 2023 Case Laws Income Tax

Long term capital gains - exchange of land - determination of full value of consideration and cost of acquisition - application of section 50C - AO has allowed cost of......
February 22, 2023 Case Laws Customs

Release of imported goods - seizure of goods - demand of differential duty - failure to issue show cause notice under Section 124(a) - the differential duty having been.....
February 22, 2023 Case Laws Customs

Refund of Cost recovery charges paid - The CBEC has repeatedly clarified that when any refund arises out of any order of adjudication/Commissioner (Appeals)/ CESTAT......
February 22, 2023 Case Laws Service Tax

Invocation of Extended period of limitation - When the correct figures are not brought to the notice of the department and when the suppression is unearthed through an......
February 22, 2023 Case Laws Service Tax

CENVAT Credit - iinput services - setting up of a new factory, construction of building of service provider is not excluded from the definition of Input service. In this....
February 22, 2023 Case Laws Central Excise

100% EOU - power of review own order - Power of Development Commissioner - grant of DTA sale permission - when the orders impugned are not being sustained on merits, we.....
February 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - entitlement to power of attorney holder to depose further delegate / appoint special counsel - the power of attorney holder was appointed under the....
February 22, 2023 Case Laws Indian Laws

Dishonour of Cheque - interim compensation u/s 143-A of Negotiable Instruments Act - The Act provides the discretion to the court for granting interim compensation not......
February 21, 2023 Case Laws GST

Scope of SCN - State and its officers ought to have at least incorporate the specific details of the contents of the show cause notice which any prudent person can......
February 21, 2023 Case Laws GST

Refund of Reversal of Input Tax Credit (ITC) during investigation - allegation of coerced by the GST officers - bogus firms - Investigation into the matter is pending.......
February 21, 2023 Case Laws GST

Refund of IGST paid on export - no show cause notice has been given nor any opportunity given to represent the adjudication process - Earlier, protection was granted......
February 21, 2023 Case Laws GST

Interest on delayed refund - Relevant date for Interest to be computed - From 60 days of the filing of the original application or from the date of fresh application -......
February 21, 2023 Case Laws GST

Seeking grant of bail - evasion of GST - the personal liberty of accused persons cannot be deprived only on the ground that some other persons, who may be required for......
February 21, 2023 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 11 - Mere statement in the appeal filed by the Revenue before this Court that “no documentary evidence is submitted by the assessee in......
February 21, 2023 Case Laws Income Tax

Interest pertaining to non-performing assets - Reversal of income - it is not CBDT which has issued circulars or guidelines under Section 119 of the Act. On the other......
February 21, 2023 Case Laws Income Tax

Non-grant of the refund as withheld with interest and additional interest u/s 244A - Respondent is not yet clear on the outstanding amount, however, it is volunteered......
February 21, 2023 Case Laws Income Tax

Penalty u/s. 271(1)(c) - non-disclosure of capital gains at the time of filing of return of income - it is a case where apparently a bonafide mistake was made by the......
February 21, 2023 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - It is a classic case of assessment framed on impressions and perceptions rather than on glaring facts. - The overwhelming factor of......
February 21, 2023 Case Laws Income Tax

Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice u/s 274 - notice issued under wrong section - Reference in the second sentence is only to the making of the....
February 21, 2023 Case Laws Income Tax

Disallowance claimed as bad debt/business loss - rejection of goods in inferior quality by the customers - simply because the customer of the assessee did not respond to....
February 21, 2023 Case Laws Income Tax

Computation of LTCG - provisions of section 2(47)(v) applicability - assessee’s property is converted as stock-in-trade - the Revenue cannot assess the same as capital......
February 21, 2023 Case Laws Income Tax

Income accrued or arose or deemed to accrues or arise in India - adjustment of notional interest - the word “paid” cannot be extended to “payable” in respect of interest....
February 21, 2023 Case Laws Customs

Import of betel nuts - fixation of price - delegation of power - the authentication at the best can only be held as an executive exercise of a power by the President of.....
February 21, 2023 Case Laws Service Tax

Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when....
February 21, 2023 Case Laws Service Tax

Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by.....
February 21, 2023 Case Laws Central Excise

Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one....
February 21, 2023 Case Laws Central Excise

Waste and scrap - Regardless of the fact that the use of pipes is essential for production of oil, the pipes by themselves are capital goods and are not inputs. When......
February 21, 2023 Case Laws Central Excise

Interest on refund of pre-deposit - Relevant Date - It is settled that the appellant are entitled for the interest on refund of pre-deposit amount @6% from the date of......
February 21, 2023 Case Laws Central Excise

Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA......
February 21, 2023 Case Laws Central Excise

Levy of penalty - The only dispute is that whether the goods should be valued under Section 4 or Section 4A. The company’s stand was that they were supplying goods to......
February 21, 2023 Case Laws VAT and Sales Tax

Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of......
February 20, 2023 Case Laws Income Tax

Estimation of net profit rate - Rejection of books of accounts - Results which are on declining scale are declared on reduced turnover over the past and subsequent years....
February 20, 2023 Case Laws GST

Cancellation of registration of petitioner - The right to carry on trade or profession cannot be curtailed contrary to the constitutional guarantee under Art. 19(1)(g)......
February 20, 2023 Case Laws GST

Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted......
February 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to......
February 20, 2023 Case Laws Income Tax

Unsecured loan u/s 68 - Assessee did not produce the 200 odd farmers from whom the Assessee had borrowed an unsecured loan - factually the ITAT has found the addition to....
February 20, 2023 Case Laws Income Tax

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205......
February 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee had entered into cash transactions exceeding Rs.10,00,000 in a month, resulting in escapement of income - the reasons recorded....
February 20, 2023 Case Laws Income Tax

Penalty u/s 271A - failure to maintain the books of accounts u/s 44AA - when the very basis of levying the penalty by the ACIT is contrary to the assessment framed by......
February 20, 2023 Case Laws Income Tax

TCS on sale in terms of section 206C - trading of non-ferrous metal scrap - failure to submit the form 27C within the time prescribed - since the assessee had furnished.....
February 20, 2023 Case Laws Customs

Valuation of imported goods - Non-calcined petroleum coke - rejection of declared value - when there is a long term contract for lifting of a minimum 8 Lakh Tonnes Per......
February 20, 2023 Case Laws Customs

SION - Benefit of exemption - Whether the appellant is liable to pay duty on the steel grits and saw blades consumed in excess of the SION? - There are no force in the......
February 20, 2023 Case Laws Customs

Levy of penalty - freight forwarder - fraudulent availment of Special Focus Market Scheme (SFMS) benefits - taking note of the fact that the appellant is not the actual.....

1 ....106 107 108 109110111 112 113 114........ 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