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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5601 to 5650 of 6412 Records

1 ....109 110 111 112113114 115 116 117........ 129

February 13, 2023 Case Laws GST

Refund of CGST u/s 54 - it was found that the vehicles mentioned in two invoices were not registered on the e-vahan portal. - Having established that the foundation of......
February 13, 2023 Case Laws Income Tax

Correctness/validity of an order under Section 127 - power of transfer of case - The natural corollary which has to follow is that the income tax department was required....
February 13, 2023 Case Laws Income Tax

Revision u/s 263 - block assessment - As per CIT AO failed to include the reserves and surplus for quantification of deemed dividend income - AO has taken a plausible......
February 13, 2023 Case Laws Income Tax

Penalty u/s 270A - imposition of penalty for under-reporting and misreporting of income - an addition made on the basis of estimation cannot provide foundation for......
February 13, 2023 Case Laws Income Tax

Levy of penalty - Reasonable cause - non filing of ITR - failure to comply with notice u/s 142(1) - it is seen that the explanation offered by the assessee have been......
February 13, 2023 Case Laws Income Tax

Addition being expense for valuation certification u/s 37(1) - Professional fee paid for share valuation certificate - the expenses claimed by the assessee have been......
February 13, 2023 Case Laws Income Tax

Penalty u/s 271D - additions were confirmed towards share application money as a colorable device - AO considered the same as deemed deposits and considered it as......
February 13, 2023 Case Laws Income Tax

Revision u/s 263 - Invoking revisionary power u/s 263 of the Act is merely on suspicions is untenable. Further, the Ld. PCIT has not made any discussion on the issues......
February 13, 2023 Case Laws Income Tax

Computation of interest u/s 234B - assessed tax versus tax on returned income - interest for default in payment of advance tax u/s 234B of the Act in the case of regular....
February 13, 2023 Case Laws Income Tax

Validity of Rectification of mistake u/s 154 - There was no appeal by assessee against the rectification order passed u/s 154 of the Act dated 11.10.2017. Even if the......
February 13, 2023 Case Laws Income Tax

Penalty levied u/s 271(1)(b) and / or 272A(1)(d) - assessee failed to comply notice under Section 142(1) - The assessment order was passed u/s 143(3) and not under......
February 13, 2023 Case Laws Income Tax

CIRP - Extinguishment of tax dues including the statutory dues owed to the Central Government, any State Government or any local authority post Application u/s 7 of the.....
February 13, 2023 Case Laws Customs

Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set.....
February 13, 2023 Case Laws Customs

Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of......
February 13, 2023 Case Laws Customs

Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to......
February 13, 2023 Case Laws Insolvency and Bankruptcy

Seeking approval of Resolution Plan - The CoC being satisfied that financial offer given by the Applicant is satisfactory, exercise their commercial wisdom, even CoC......
February 11, 2023 Case Laws GST

Classification of goods - Polypropylene Leno Bags by weaving polypropylene strips (tapes) - to be classified under Chapter Heading 63053300 or not. - Constitutional......
February 11, 2023 Case Laws GST

Non-payment of GST - Non getting the disbursement of GST amount from the recipient of services - This petition is disposed of with a direction to the petitioner to make.....
February 11, 2023 Case Laws GST

Cancellation of registration of petitioner - Necessarily the petitioner will have to submit a reply to the impugned show cause notice, raising the contentions that have.....
February 11, 2023 Case Laws GST

Rejection of petitioner's request u/s 140(1) of the GST Act, 2017 for carrying forward of unutilized VAT TDS to the new GST regime without giving any reason - being a......
February 11, 2023 Case Laws Income Tax

Penalty proceedings u/s 271 (1) (C) or 276C - assessment u/s 153C - if an entity is legally entitled to file a revised return of tax, even in terms of Section 153C,......
February 11, 2023 Case Laws Income Tax

Credit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to....
February 11, 2023 Case Laws Income Tax

Settlement of a Case - receipt of the application u/s 245C(1) - Procedure u/s 245D - Whether full and true disclosure of income while making application under Section......
February 11, 2023 Case Laws Income Tax

Settlement of case under the Income Tax Act - Misconduct on the part of Doctors of King Georges Medical University - This Court takes a very serious view of the facts......
February 11, 2023 Case Laws Income Tax

Denial of deduction u/s 10AA - assessee contended that filing of Audit Report as required u/s.10AA(8) of the Act, is procedural and directory in nature and thus, for......
February 11, 2023 Case Laws SEBI

Arbitration award - Share Purchase Agreement (SPA) - What the law prohibits under Section 18A read with Section 16 read with the SEBI circular of 1st March 2000 is not......
February 11, 2023 Case Laws Money Laundering

Seeking grant of bail - Reliability of retracted statements - In the present case as well, the question is not regarding the admissibility but the reliability. The......
February 11, 2023 Case Laws Service Tax

Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent......
February 11, 2023 Case Laws Central Excise

Constitutional Validity of section 9-D - With the final decision on all the appeals arising from the orders of the Tribunal being rendered against the appellants, there.....
February 11, 2023 Case Laws VAT and Sales Tax

Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming......
February 11, 2023 Case Laws VAT and Sales Tax

Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer.....
February 11, 2023 Case Laws Indian Laws

Dishonor of Cheque - cheque misused after stealing - Even if the petitioner is to be believed that the cheques went missing way back in the year 2009-2010, it is really.....
February 10, 2023 Case Laws GST

Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate......
February 10, 2023 Case Laws GST

Validity of SCN - Levy of penalty - CIRP under IBS has been initiated - Since the adjudication proceedings are yet to commence, the better course would be to permit the.....
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - A.O. had no tangible evidence to initiate the re-assessment proceedings against the petitioner and the impugned......
February 10, 2023 Case Laws Income Tax

Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent –......
February 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - The words ‘ reason to believe’ appearing in Section 147 cannot mean that the A.O should have finally ascertained the facts. Assessing......
February 10, 2023 Case Laws Income Tax

Waiver of interest u/s 234B - interest in defaults in payment of advance tax - The phrase ‘or otherwise’ used in Section 234B(2) would encompass situations of......
February 10, 2023 Case Laws Income Tax

Nature of expenses - co branding fees - capital expenditure or revenue expenditure - Assessee did not have absolute ownership of brand name of AMW and merely obtain......
February 10, 2023 Case Laws Income Tax

Initiation of reassessment proceedings - AO has nowhere brought out as to how the claim of depreciation at higher level in the original assessment proceedings can be......
February 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s.68 - double taxation - taxing the source of investment and application of investment both - When an income is taxed / addition is made to......
February 10, 2023 Case Laws Income Tax

Exemption u/s. 54B denied - Assessee did not file return of income - As observed on the amendment in section 139(1) of sixth Proviso, section 54, section 54B or section.....
February 10, 2023 Case Laws Income Tax

Proceedings before the CIT after transfer / posting - proceedings are continuous, merely because on change of incumbent, fresh show cause notice was issued, it cannot be....
February 10, 2023 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 69 - Ld. AO himself did not have with him any seized material and what he had was merely information. The electronic evidences......
February 10, 2023 Case Laws Income Tax

Exemption u/s 11 - Scope of newly inserted section 11(6) - Depreciation on assets - Double benefit - Apex Court has as settled the issue - amendment brought in Section......
February 10, 2023 Case Laws Customs

Seeking for redemption of Indian and Foreign currencies confiscated - Absolute confiscation - When it is not in dispute that the petitioner has violated Regulation 5 of.....
February 10, 2023 Case Laws Customs

Penalty imposed on the Respondents under Section 112(a) and (b) of the Customs Act, 1962, dropped - Respondents had admitted to have been involved in several smuggling......
February 10, 2023 Case Laws Companies Law

Seeking restoration of the name of the Company in the Register maintained by the ROC - the Appellant Company is having substantial movable as well as immovable assets.......
February 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Moratorium is in force - Seeking constitution of an arbitral tribunal - the constitution of an arbitral tribunal, at this juncture, would be premature - After the....
February 10, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT dismissed the application on the ground that petitioner failed to prove the debt and the liability to pay the same by the corporate debtor - To....

1 ....109 110 111 112113114 115 116 117........ 129

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F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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