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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 551 to 600 of 6412 Records

1 ....8 9 10 111213 14 15 16........ 129

November 30, 2023 Case Laws Income Tax

TP Adjustment - ALP of International Transactions of import of fixed assets - Even though the Ld. TPO had mentioned that he is following CUP method as the most......
November 30, 2023 Case Laws Income Tax

TDS u/s 194H - Payment Gateway Charges - the parties are service providers who collect fees from participants and they collect gateway payment commission from the......
November 30, 2023 Case Laws Income Tax

Nature of expenses - Allowability of Penal Interest paid to NOIDA - CIT(A) correctly allowed the assessee to capitalize the interest paid by the assessee to Noida......
November 30, 2023 Case Laws Customs

Exemption from Levy of Customs Duty - goods removed from SEZ to DTA (initially procured from DTA) - Re-import of goods - The matter needs to be remanded on the......
November 30, 2023 Case Laws Customs

Confiscation of imported goods - evasion of Customs Duty - MRP of the goods assumed to be mis-declared by the importer - the bona fides of the appellant cannot be......
November 30, 2023 Case Laws Customs

Failure to implement the order of the tribunal - Re-export of goods - As the Commissioner has acted in flagrant falling the authority of this Tribunal the matter needs......
November 30, 2023 Case Laws Companies Law

Professional Misconduct - Failure to report non-consolidation of subsidiary - Failure to prepare audit documentation - Failure to report issues related to disclosure of.....
November 30, 2023 Case Laws Indian Laws

Refund of stamp duty - Stamp papers purchased for registration of immovable property but the same could not be executed - The denial of refund of the stamp duty......
November 29, 2023 Case Laws GST

Correctness of proceedings u/s 74 of the GST Act - The petitioner failed to discharge its onus to prove and establish beyond doubt the actual transaction, actual......
November 29, 2023 Case Laws GST

Rejection of bail - fake entities created to pass on and avail Input Tax Credit under the GST regimen (ITC) to defraud government exchequer - The ocular evidence will be....
November 29, 2023 Case Laws GST

Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / GST amount - constitutional validity of provisions of Section 16(2)(c) of the CGST Act - The......
November 29, 2023 Case Laws Income Tax

Addition u/s 68 - Having Two PAN and using differnt names - Validity of claim of the Assessee that he is running Hotel Management Business - Assessee neither before the.....
November 29, 2023 Case Laws Income Tax

Validity of assessment u/s. 143(3) by change in incumbent but without issuance of order u/s. 127 - Violation of mandatory procedural provision - Assumption of......
November 29, 2023 Case Laws Income Tax

Permanent Establishment in India - advertisement revenue - India-Mauritius DTAA - foreign company / Non-resident - Taj India cannot be held to be a DAPE of the assessee.....
November 29, 2023 Case Laws Income Tax

Applicability of provisions of section 115JB of the Act to the assessee bank - 'Banking Company' or 'Corresponding new bank '- corresponding new bank - We noticed......
November 29, 2023 Case Laws Income Tax

TP Adjustment - Disallowance of claim of proportionate premium paid arising on account of repayment of optionally convertible debentures - the commercial arrangement......
November 29, 2023 Case Laws Income Tax

Assessment u/s 153A - undisclosed investments - the DVO's report on standalone basis without any corroborating material cannot be construed as incriminating material and....
November 29, 2023 Case Laws Income Tax

Undisclosed commission income - To be taxed as accommodation entry or only commission income on such transactions - The assessee cannot blow hot and cold at the same......
November 29, 2023 Case Laws Income Tax

Estimation of income on deficit gold jewellery - in search proceedings AO noted shortage of stock of gold ornaments - It is quite natural to give telescopic benefit to......
November 29, 2023 Case Laws Income Tax

Exemption u/s 11 and 12 - Charitable Activity u/s 2(15) - urban development concern - the assessee is eligible for exemption u/s 2(15) of the Act related to its activities. - AT
November 29, 2023 Case Laws Income Tax

Penalty u/s 271B - not getting the books of account audited u/s 44AB - AO levied penalty on the assessee as the cash deposit during the F.Y. 2016-17 exceeded the......
November 29, 2023 Case Laws Income Tax

Condonation of delay filing appeal in ITAT - delay of 1326 days - In view of the decision of the supreme court, if some valid reason is there, then any period can be......
November 29, 2023 Case Laws Customs

Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tribunal while passing the Final order has already taken into consideration the Board’s circular as......
November 29, 2023 Case Laws Customs

Levy of anti-dumping duty - domestic industry suffered material injury or not - Import of Mono Ethylene Glycol [MEG] - The designated authority has exclusively relied......
November 29, 2023 Case Laws Service Tax

Recovery of confirmed demand - Freezing the bank account of the petitioner - petitioner neither filed an appeal nor paid the tax and penalty - Considering the fact that.....
November 29, 2023 Case Laws Service Tax

Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of......
November 29, 2023 Case Laws VAT and Sales Tax

Adjustment of GST amount deposited by the petitioner in the financial year 2018- 19 with VAT liability - High Court allowed the adjustment - SLP against the decision of.....
November 29, 2023 Case Laws VAT and Sales Tax

Valuation - works Contract - Reduction in turnover as per Rule 9 of the Value Added Tax Rules - The general rule of law in taxing statutes is that in case of any doubt......
November 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - Vicarious liability of director - The cheque is for the discharge of the loan advanced to the company for its business purpose. The petitioner had.....
November 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - onus to rebut the presumption - the discrepancy in the amount dues to be realized from the respondent accused - no fault can be found in the......
November 29, 2023 Case Laws Indian Laws

Dishonour of Cheque - lack of territorial jurisdiction to try the case - The petitioners on receipt of the summons from the Court had participated in the trial cross......
November 28, 2023 Case Laws GST

Refund of accumulated Input Tax Credit (ITC) - Turnover of Zero-rated supplies - mistake in submission of documents through common portal while filing applications in......
November 28, 2023 Case Laws GST

Refund of unutilized Input Tax Credit (ITC) - zero-rated supply - Clubbing of invoices - The clubbing or taking into account of this particular bill was without......
November 28, 2023 Case Laws Income Tax

Compounding of offences - period of limitation - Validity of period of 12 months from the date of launching of prosecution - the CBDT is not empowered to fix the time......
November 28, 2023 Case Laws Income Tax

Validity of Reopening of assessment - not charging interest @ 12% on the loans advances - Only because the assessee company did not charge the advance made to the other.....
November 28, 2023 Case Laws Income Tax

Exemption u/s 11 - charging of guarantee fees for services by the assessee trust - the impugned findings returned by the Ld. CIT(A) that “since the assessee is charging.....
November 28, 2023 Case Laws Income Tax

Appealable Orders before the Appellate Tribunal - As an order passed by a Commissioner u/s 119(2)(b) of the Act does not find any mention in the list of orders that are.....
November 28, 2023 Case Laws Income Tax

Validity of reopening of assessment - ‘reason to believe’ v/s 'reason to suspect' - allegation of issue of shares on premium to paper companies - Since AO has not......
November 28, 2023 Case Laws Income Tax

Income taxable in India - Royalty receipts - benefit of DTAA - non-resident corporate entity - the amount received by the assessee towards reimbursement of cost of......
November 28, 2023 Case Laws Income Tax

Setoff / adjustment of interest expenditure with interest received from partnership firm - There is direct link with the loan creditors and the capital introduced in the....
November 28, 2023 Case Laws Income Tax

Treatment to income surrendered during survey on account of excess stock - business income or unexplained stock u/s 69B r.w.s.115BBE - the value of article/stock of the.....
November 28, 2023 Case Laws Income Tax

Exemption u/s 11 - rejection of registration u/s 12AA as applicant trust has been formed to implement the CSR activities and not amenable to public charity - in the......
November 28, 2023 Case Laws Income Tax

Unexplained investment for purchase of land - Assessee contended that the investment has been made by him out of the disclosure made by the partnership firm which has......
November 28, 2023 Case Laws Income Tax

Addition u/s. 69A - income surrendered during survey - undisclosed business income or income from other sources - What has been found during survey is excess stock of......
November 28, 2023 Case Laws Customs

Refund of the value of the goods that were seized and confiscated - Auction of goods by the Customs Department - the order of seizure were set aside - petitioner claims.....
November 28, 2023 Case Laws Customs

Levy of ADD - import of horizonal plastic injection moulding machines in the guise of “parts and components” - The process involved for completion of the manufactured......
November 28, 2023 Case Laws Service Tax

Extended period of limitation - In this era of self-assessment, the facts would not have been revealed had investigations into the appellants’ activities not been......
November 28, 2023 Case Laws Service Tax

Refund of service tax paid - SEZ Units - Failure to fulfill the conditions of exemption notification - the exemption notifications issued under the Finance Act, 1994 are....
November 28, 2023 Case Laws Central Excise

Recovery of CENVAT Credit wrongly availed - allegation of non-receipt of material - it is a settled law that where there are tangible documentary evidence in favour of......
November 28, 2023 Case Laws Central Excise

Invocation of Extended period of Limitation - Even if there was any additional duty payable by the appellant, the same would be admissible as CENVAT credit to its own......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

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: 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 ...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...