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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5701 to 5750 of 6412 Records

1 ....111 112 113 114115116 117 118 119........ 129

February 7, 2023 Case Laws Income Tax

Addition u/s 69A - unexplained money - since the assessee is a non-resident Indian and except earning income from fixed deposits, there is no iota of evidence which......
February 7, 2023 Case Laws Income Tax

Delayed employer’s contributions to pension fund - provisions of section 43B of the Act would not be applicable to the assessee and even in the worse case scenario, the.....
February 7, 2023 Case Laws Income Tax

TP Adjustment - interest on receivables - by permitting the AE to hold on to the payments, the assessee has allowed the AE to reap financial benefit at the cost of......
February 7, 2023 Case Laws Income Tax

Unexplained cash deposit - agricultural income or not - genuineness of receipt of cash on sale of Popular tree - Where the Revenue authorities disbelief the contents of.....
February 7, 2023 Case Laws Income Tax

TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to......
February 7, 2023 Case Laws Income Tax

Deduction u/s 80G - assessee converted loans given to Trust in earlier financial year as donations - donations paid by the assessee by conversion of loans into donations....
February 7, 2023 Case Laws Income Tax

TDS u/s 194H - commission or brokerage - referring the students to the booksellers to purchase the textbooks published by the assessee - The substance of the transaction....
February 7, 2023 Case Laws Companies Law

Liquidation proceedings - Right of secured creditors - Both the submissions on behalf of the applicant that the Official Liquidator ought to have taken physical......
February 7, 2023 Case Laws Insolvency and Bankruptcy

Right of secured creditor to recover his dues (during liquidation proceedings) - When a statute provides for liquidation commencement date as a date up to which claims......
February 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the application - Financial Creditors - non-disbursement of part of financial assistance sanctioned by the Financial Creditors -......
February 7, 2023 Case Laws Service Tax

Rejection of SVLDRS - Petitioner could not be called not eligible or excluded to make declaration under the said scheme in view of Section 125(1)(c) of the aforesaid......
February 7, 2023 Case Laws Service Tax

Recovery of interest on reversal of cenvat credit - If a demand has to be issued only for amount of interest, it has to be quantified. And such quantification is......
February 7, 2023 Case Laws Central Excise

Interest on differential duty - payment of duty assessed provisionally - interest would be payable from the due date of payment of provisional duty for the purpose of......
February 6, 2023 Notes Income Tax

Firms – Rate of Income Tax on Firms / Partnership Firm will continue to be the same as that specified for FY 2022-23
February 6, 2023 Notes Income Tax

Local authorities - Rate of Income Tax will continue to be the same as that specified for the FY 2022-23.
February 6, 2023 Notes Income Tax

Companies – Rate of Income Tax / Corporate Tax & surcharge shall be the same as for FY 2022-23. Amendment has been with regard to marginal relief, where such marginal......
February 6, 2023 Notes Income Tax

Decriminalisation of section 276A of the Act - In case of liquidation of companies now provisions of IBC are in operation - the liquidator is now working under the......
February 6, 2023 Notes Income Tax

Extension of exemption to Specified Undertaking of Unit Trust of India (SUUTI) and providing for alternative mechanism for vacation of office of the Administrator. -......
February 6, 2023 Notes Income Tax

Omission of certain redundant provisions of the Act - Certain sections which were already become redundant earlier, amendment now has been made to remove those irrelevant sections.
February 6, 2023 Notes Income Tax

Set off and withholding of refunds in certain cases - It has been proposed to amend section 245 & 241A by integrating to set off refunds against tax remaining payable.......
February 6, 2023 Notes Income Tax

Removal of certain funds from section 80G - There were 3 funds based on the name of person which has been removed now for allowance of 50%/100% of deduction u/s 50G w.e.f. 01.04.2024.
February 6, 2023 Notes Income Tax

Denial of exemption where return of income is not furnished within time - The fund or institution or trust or any university or other educational institution or any......
February 6, 2023 Notes Income Tax

Alignment of the time limit for furnishing the form for accumulation of income and tax audit report - Trust or institution under the first regime or second regime has to....
February 6, 2023 Notes Income Tax

Trusts or institutions not filing the application in certain cases - Trust or institutions under first or second regime shall have to apply for re-registration in case......
February 6, 2023 Notes Income Tax

Rationalisation of the provisions of Charitable Trust and Institutions - Application of corpus fund or loans or borrowings shall not allowed as application if it is......
February 6, 2023 Notes Income Tax

Period of limitation u/s 153 - Assessment in search cases - To allow the AO to conduct proper scrutiny and consider or align all relevant information gathered in case of....
February 6, 2023 Notes Income Tax

Period of limitations u/s 153 - To include order of PCCIT/ CCIT u/s 263 or 264 for revision order which were not available earlier.
February 6, 2023 Notes Income Tax

Period of limitations u/s 153 - Extend of time period for completion of assessment u/s 143 or 144 from 9 months to 12 month for the alignment & co-ordination with......
February 6, 2023 Notes Income Tax

Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act) - Any person including initiating officer aggrieved by the.....
February 6, 2023 Notes Income Tax

Assessment after re-organization of Business - amalgamation or demerger or merger - To remove the difficulty of filling of return by successor it has been proposed to......
February 6, 2023 Notes Income Tax

Extension of time for disposing pending rectification applications by Interim Board for Settlement - It is proposed to substitute Section 245(9)(iv) so as to provide......
February 6, 2023 Case Laws Income Tax

TDS u/s 195 - assessee in default - payroll services rendered by IBM Philippines to the assessee - as per Article 7(1) of Indian Philippines DTAA, the business profits......
February 6, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons to believe - surrender of the pension policy - The policy in question was assigned to third party and said assignee had......
February 6, 2023 Case Laws Income Tax

Addition u/s 56(2)(ix) - Receipt of advances against the property - In factual matrix, the advance amount was never be forfeited or adjusted in the capital account of......
February 6, 2023 Case Laws Income Tax

Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary.....
February 6, 2023 Case Laws Income Tax

TDS u/s 195 - Royalty and FTS payment for non deduction of TDS - Co-location services and connectivity services provided for the process of connecting by the assessee......
February 6, 2023 Case Laws Income Tax

Deduction u/s 80P - Failure to file Tax Audit Report - assessee did not submit the audit report as per section 63 of the Karnataka State Co-operative Society Act, 1959 -....
February 6, 2023 Case Laws Income Tax

Penalty levied u/s 271B - assessee has filed the tax audit report belatedly - business of the assessee was totally came to a standstill and matters went to a very......
February 6, 2023 Case Laws Income Tax

Scope of the limited Scrutiny assessment - CIT(A) had rightly held that when the case was taken up for scrutiny under “Limited Scrutiny” for the purpose of verification.....
February 6, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - hare capital against the said share application money was allowed in the earlier years - since the alleged sum was received during the......
February 6, 2023 Case Laws Customs

Duty drawback - rejection of on the ground of delay in filing the claim - When the petitioner has given detailed reasons as to why they were unable to file the duty......
February 6, 2023 Case Laws Customs

Revocation of customs Broker License - The evidence available on record in the form of verification reports relied upon in the SCN are vague and in some cases, even the.....
February 6, 2023 Case Laws Customs

Effective date of amendment of notification - In the present case the notification dated 01.03.2018 was digitally signed on 06.03.2018 at 17:15 hours and before that it.....
February 6, 2023 Case Laws Central Excise

Process amounting to manufacture or not - plastic scrap - the respondent is neither manufacturing nor is it producing the plastic scrap. The plastic scrap already exists....
February 6, 2023 Case Laws VAT and Sales Tax

Recovery of tax dues - Right of auction purchaser of the property - Since the petitioner had purchased in the auction sale conducted by the bank under the provisions of.....
February 4, 2023 Notes Income Tax

Co-operative Societies - Rate of Income Tax - For normal provision same rate of tax and surcharge as applicable will continue and for computation of tax under sec 115BAD....
February 4, 2023 Notes Income Tax

Rate of TDS and Computation of Advance Tax for FY 2023-24 - Rates which are specified in bill shall be applicable for various assesses except in case of salaries u/s 115BAC(1A).
February 4, 2023 Notes Income Tax

Modification of directions related to faceless schemes and e-proceedings - Where the directions issued for implementation of e-proceedings and faceless schemes within......
February 4, 2023 Notes Income Tax

Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening......
February 4, 2023 Notes Income Tax

Provisions relating to reassessment proceedings - Period of limitation for issue of notice u/s 148 shall exclude period where requisition u/s 132A has been made after......

1 ....111 112 113 114115116 117 118 119........ 129

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What's New:
Latest Circulars

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

F: assessment order

A: Electronic Liability Register