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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5651 to 5700 of 6412 Records

1 ....110 111 112 113114115 116 117 118........ 129

February 9, 2023 Case Laws GST

Provisional Attachment of Bank Account of petitioner - striking the balance in wake of the details which have come on record of M/s. Arsh Enterprise it would be apt to......
February 9, 2023 Case Laws GST

Jurisdiction of Inspection u/s 67 and collection of collected records/documents - Existence of reasons to believe - Necessarily the contentions of the petitioner as......
February 9, 2023 Case Laws Income Tax

Settlement of a Case - Procedure u/s 245D - Non deposit of admitted tax u/s 245C on time - Payment of the taxes of additional income partly by way of adjustment against.....
February 9, 2023 Case Laws Income Tax

Delayed filling Return of income - Disallowance of deduction u/s.80IA(7) - Since the assessee- HUF was required to get its accounts audited, the case falls in......
February 9, 2023 Case Laws Income Tax

Weighted deduction u/s 35(1)(ii) in respect of donations paid to one NGO - the modus operandi and non-genuineness of the donation was brought to light - Since, we held......
February 9, 2023 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - The principle of fraud can be squarely applied to the facts of the present case and principles of natural justice have no application. -......
February 9, 2023 Case Laws Income Tax

Salary income - reduction in the salary income disclosed in the revised return filed - The assessee had made a refund of an amount on account of provisions contained in.....
February 9, 2023 Case Laws Income Tax

House property - Disallowance of interest claimed on second loan u/s.24(b) - Applicability of DBDT circular - Ld. CIT(A) recorded categorical findings that the assessee.....
February 9, 2023 Case Laws Income Tax

Additions towards written off of creditors - cessation of liability - there is no liability in the Books of Accounts as per the transfer of the projects to its sister......
February 9, 2023 Case Laws Customs

Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to......
February 9, 2023 Case Laws Customs

Revocation of Customs Broker License - Time Limitation for issuance of order - Since the notice in this case, was issued beyond the period of ninety days from the......
February 9, 2023 Case Laws Customs

Rejection of claim of duty drawback - Period of limitation - It is also not in dispute that the petitioner has satisfied all the statutory requirements for claiming duty....
February 9, 2023 Case Laws Customs

Rejection of refund of Extra Duty Deposit - applicability of principles of natural justice - Extension of period of limitation as per the SC order - The respondents are.....
February 9, 2023 Case Laws Customs

Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as......
February 9, 2023 Case Laws SEBI

Decision to write off Additional Tier 1 (AT-1) bonds - Validity of agreement - Scope of Master Circular of RBI - The covenant and the terms in the Information Brochure i....
February 9, 2023 Case Laws Insolvency and Bankruptcy

Recovery of outstanding tax dues - Validity of attachment orders issued by the Income Tax Department - since the Resolution Professional intimated the Appellants (IT......
February 9, 2023 Case Laws Service Tax

Extended Period of Limitation - The appellant alternatively claimed the benefit of Section 73 (3) of finance Act, 1994 on the ground that the entire service tax along......
February 9, 2023 Case Laws Service Tax

Demand of service tax for the service provided to SEZ for the service wholly consumed within their SEZ - the service of erection, commissioning and installation is......
February 9, 2023 Case Laws VAT and Sales Tax

Interest of refund of excess amount paid - Although the petitioner has not approached this Court immediately after the refund of tax became due, we are unable to accept.....
February 8, 2023 Case Laws GST

Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of......
February 8, 2023 Case Laws GST

Refund of unutilised Input Tax Credit - Annexure B was not complete in all respect - it was essential for the concerned authorities to examine the information as......
February 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - fraudulent availment of IGST refund by exporters and passing fraudulent input tax credit (ITC) by their suppliers - In the present......
February 8, 2023 Case Laws Income Tax

Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes......
February 8, 2023 Case Laws Income Tax

Taxability of interest income - Interest on deposit while the matter was in dispute - claim arouse against accident under motor vehicle Act - TDS u/s 194A r.w.s. 56 of......
February 8, 2023 Case Laws Income Tax

Validity of reopening of assessment - necessity to have a valid approval under section 151 - PCIT while according to approval for reopening the assessment has either not....
February 8, 2023 Case Laws Income Tax

Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased......
February 8, 2023 Case Laws Income Tax

Disallowing foreign exchange loss - claim of exchange fluctuation loss in revenue account by the Assessee in accordance with generally accepted accounting practices and.....
February 8, 2023 Case Laws Income Tax

Exemption u/s. 11 - The civil contract awarded to a firm in which the managing trustee of the trust is proprietor is tantamount to services as defined u/s. 13(2)(c) -......
February 8, 2023 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had......
February 8, 2023 Case Laws Customs

Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only......
February 8, 2023 Case Laws Customs

Exemption from the whole of the duty of customs - Import of Machinery as Gift - bilateral Agreement - This factual portion is also reflected from the Certificate dated......
February 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of petition - aggrieved person being IBBI - The Appellant has nothing to do with the litigation between two parties i.e. ‘Financial Creditor’ and......
February 8, 2023 Case Laws Insolvency and Bankruptcy

The creditors of the Personal Guarantors who are unable to file an application due to enforcement of moratorium under Section 96 can very well avail the benefit of......
February 8, 2023 Case Laws Money Laundering

Money Laundering - scheduled/predicate offence - territorial jurisdiction of Trial Courts - The issue of territorial jurisdiction cannot be decided in a writ petition,......
February 8, 2023 Case Laws Central Excise

Seeking waiver of pre deposit - Clandestine Removal - The impugned demand is to the extent of Rs.12.50 Crores. The pre-deposit of 10% would come to Rs.1.25 crores which.....
February 8, 2023 Case Laws Central Excise

Pending appeals wherein, the IBC proceedings have been concluded by NCLT - Since the IBC proceedings have been concluded, these appeals shall stand infructuous......
February 8, 2023 Case Laws Central Excise

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher......
February 8, 2023 Case Laws VAT and Sales Tax

Validity of Departmental Eqquiry agaisnt the Revenue officer - alleged act or omission relating to exercise of his powers in the matter of passing orders of......
February 7, 2023 Case Laws GST

Validity of summary of the show cause notice in Form GST DRC-01 - Summary of SCN in Form DRC-01 is not a substitute of SCN u/s 74(1) - The impugned show cause notice in.....
February 7, 2023 Case Laws GST

Rejection of Application for de-freezing the account of the company - The application filed by the petitioner-company for de-freezing the account was not opposed at any.....
February 7, 2023 Case Laws Income Tax

Refund of TDS - applications for condonation of delay in filing returns claiming refund - Looking to the pecuniary jurisdiction, it clearly transpires that the Assessing....
February 7, 2023 Case Laws Income Tax

TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and......
February 7, 2023 Case Laws Income Tax

Employee benefit expenses and other expenses - AO without giving any reason disallowed the expenditure to the tune of 20% on account of employee benefit expenses and......
February 7, 2023 Case Laws Customs

Classification of imported goods - products used in the preparation of animal feed supplements - when confronted with a specific classification entry vis-a-vis a......
February 7, 2023 Case Laws Central Excise

Maintainability of appeal - appropriate forum - High Court or Supreme Court - question is/was whether the respondents can be said to be manufacture of stators or not and....
February 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Merely because at one stage the AO had answered to the queries raised by the Auditor regarding the assessment being in accordance with.....
February 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - filing of objections to the issuance of notice u/s 148A - The day on which the request is made for adjournment either needs approval or....
February 7, 2023 Case Laws Income Tax

TP Adjustment - ALP determination - interest received on outbound loans - LIBOR v/s PLR - the prevailing LIBOR rate should be adopted for the interest received on......
February 7, 2023 Case Laws Income Tax

Capital gain computation - cost of the improvement of the land - What is the nature of the evidence that the AO desires is not coming out of the assessment order but in.....
February 7, 2023 Case Laws Income Tax

Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in......

1 ....110 111 112 113114115 116 117 118........ 129

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F: GST on Solar Plant

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

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

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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 ...