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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5801 to 5850 of 6412 Records

1 ....113 114 115 116117118 119 120 121........ 129

February 3, 2023 Case Laws GST

Levy of tax with penalty - validity period of the E-Way bill stood expired - where a statute provides extension of time to a transporter, the Adjudicating Authority......
February 3, 2023 Case Laws GST

Refund of tax - Tax / GST paid under protest in order to release the detained vehicle or not - Adjudicating authority requiring to produce the proof - The Petitioner has....
February 3, 2023 Case Laws GST

Penalty for claiming input tax credit based on bogus tax invoices / debit notes - The SCN issued u/s 74 is bald and cryptic and the exact details of the violations......
February 3, 2023 Case Laws GST

Cancellation of registration of the petitioner firm - The notice, which even is presumed to have reached on 17.05.2022, the order of cancellation of registration is of......
February 3, 2023 Case Laws Income Tax

Stay of Demand of tax raised u/s 143(3)/144B - Additions u/s 68 - Since it is apparent that the demand raised is untenable, we find that the present petition is a fit......
February 3, 2023 Case Laws Income Tax

Exemption u/s 54B - agriculture land or not - land was just adjacent to the sea - To carry agricultural operation water is very much required and sea water is not useful....
February 3, 2023 Case Laws Income Tax

Scrutiny assessment - Non-issuance of statutory notice u/s 143(2) - Addition u/s 68 - Notice was issued by Ld. AO and the service was effected through speed post. The......
February 3, 2023 Case Laws Income Tax

Late fee u/s. 234E - intimation u/s. 200A - delay in filing the above TDS statement - Financial Years 2012-13 to 2014-15 - the levy of interest u/s.234E of the Act in......
February 3, 2023 Case Laws Customs

Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - The decision of....
February 3, 2023 Case Laws Customs

Revocation of Customs Broker License - misdeclaration of goods by the exporter - any error on the part of the appellant to inform the exporter regarding the......
February 3, 2023 Case Laws Customs

Grant of reward under the Merchandise Exports from India Scheme - amended shipping bills not transmitted online - The Policy Relaxation Committee has correctly pointed......
February 3, 2023 Case Laws Service Tax

SVLDRS - Rejection of declaration - Petitioner was subjected to audit as on the relevant date - There is no challenge to the audit proceedings before us. It is not......
February 3, 2023 Case Laws Central Excise

100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the......
February 3, 2023 Case Laws Central Excise

Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and......
February 3, 2023 Case Laws VAT and Sales Tax

Jurisdiction of Revisional Authority to revise an order - The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any......
February 3, 2023 Case Laws VAT and Sales Tax

Dealer or Commission Agent or Importer? - the Petitioner, is a person who brings goods within the limits of the Corporation for the purpose of their delivery to the......
February 3, 2023 Case Laws VAT and Sales Tax

Interpretation of Statute - Scope of overriding provisions - when two or more laws or provisions operate in the same field and each contains nonobstante clause stating......
February 3, 2023 Case Laws Indian Laws

Dishonor of Cheque - amicable settlement of dispute - This is a very clear case of the parties entering into an agreement and compounding the offence to save themselves.....
February 2, 2023 Notes Indian Laws

New Provisions on Electronic Gold Receipt (EGR) :- 1. For the purpose of capital gain conversion of gold to EGR and vice versa is excluded from purview of 'Transfer" 2......
February 2, 2023 Notes Income Tax

Ease in claiming deduction on amortization of preliminary expenditure - certain preliminary expenses which are required to approved by the Board (CBDT) - In order to......
February 2, 2023 Notes Income Tax

Extension of date of incorporation for eligible start-up for exemption - For 100% deduction on profit of eligible start-up business u/s 80-IAC will be available where......
February 2, 2023 Notes Income Tax

TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st April 2023.
February 2, 2023 Notes Income Tax

Taxability of Gift received by Non Residents / and Not ordinarily residents from a Person in India - Deeming provision u/s 9 extended to not-ordinarily resident with NR.....
February 2, 2023 Notes Income Tax

Relief to start-ups in carrying forward and setting off of losses - Relaxation in 51% holding of shares for the purpose of carry forward of losses of eligible star-up......
February 2, 2023 Notes Income Tax

Penalty for cash loan/ transactions against primary co-operatives - Section 269SS / 269T - Relief given to Primary Agricultural Credit Societies (“PACS”) and Primary......
February 2, 2023 Notes Income Tax

Removal of exemption of news agency under clause (22B) of section 10 - Exemption available to news agency withdrawn from 1st April 2024. - They will also be free from......
February 2, 2023 Notes Income Tax

Agnipath Scheme, 2022 - For the benefits of employee under agniveer scheme, contribution of 30% of his salary per month to corpus fund u/s 80CCH and govt will also......
February 2, 2023 Notes Income Tax

Payment to MSME is allowed on actual payment basis - Any expenditure shall be allowed only if payment to MSME within 15 days or 45 days as the case may be - section 43B.....
February 2, 2023 Notes Income Tax

Relief to sugar co-operatives from past demand - excess price paid for purchase of sugar cane over and above SMP shall be allowed as deduction for the period prior to......
February 2, 2023 Notes Income Tax

SEZ - Repatriation of Foreign Exchange Earning of sales proceeds must be brought in India within six months from the end of the Previous Year or extended period -......
February 2, 2023 Notes Income Tax

Business profit - benefits and perquisites in cash - the apex courts have interpreted that if the benefit or perquisite are in cash, it is not covered within the scope......
February 2, 2023 Notes Income Tax

Income Tax - Rebate u/s 87A - Benefit of full exemption from Income is extended where the total income is not exceeding Rs. 7 lakhs as computed under the New Tax Regime.....
February 2, 2023 Notes Income Tax

Rate of Income Tax - Now the facility of "new tax regime" is available to individual or HUF, association of persons [other than a co-operative society], or body of......
February 2, 2023 Case Laws Income Tax

Exemption u/s 11 - denial of the Registration u/s 12AA - The genuineness of the activities would mean to see that activities are not camouflage, bogus, artificial and......
February 2, 2023 Notes Income Tax

AMENDMENTS TO THE CUSTOMS ACT, 1962 - Due to increase in Custom Duty these items will get costlier Compounded rubber, Articles made from gold bars, Electric Kitchen......
February 2, 2023 Notes Income Tax

TDS - Rates for deduction of income-tax at source during the financial year (FY) 2023- 24 from certain incomes other than “Salaries”. - now winning amount from online......
February 2, 2023 Case Laws Income Tax

Taxability of rental income - The undisputed fact is that the ratio laid down in the case of Chennai Properties and Investments [2015 (5) TMI 46 - SUPREME COURT]......
February 2, 2023 Case Laws Income Tax

Addition u/s 56(2) - Allotment of shares - price less than the FMV - Merely by converting the share application money by allotting shares at a subsequent date cannot......
February 2, 2023 Case Laws Income Tax

Disallowance of employees’ contribution to Provident Fund as well as ESIC - Disallowance u/s 36(1)(va) - the assessee is not entitled for deduction u/s 36(1)(va) read......
February 2, 2023 Notes Customs

AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Cigarettes now will be more costly - as increase in custom duty (NCCD) on cigarettes of 16%.
February 2, 2023 Case Laws Customs

Violation of conditions of exemption notification - import of aircraft - the appellant has used the aircraft for its own use without any remuneration whatsoever, either.....
February 2, 2023 Case Laws Customs

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for....
February 2, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - a dispute centering around breach of fiduciary duty by the Appellant in the context of Consultancy Agreement has been raised by the Respondents as......
February 2, 2023 Notes Income Tax

RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the....
February 2, 2023 Case Laws Money Laundering

Seeking grant of Bail - Money Laundering - round tripping of money - In the case on hand, the petitioner, claiming to be an uneducated or a little educated person, is......
February 2, 2023 Case Laws Central Excise

Area Based Exemption - Denial of budgetary support - It is material to note that it is not disputed that but for the controversy whether the petitioner was availing the.....
February 1, 2023 Notes Indian Laws

Various AMENDMENTS IN THE CGST ACT, 2017 and IGST Act, 2017, Explained
February 1, 2023 Notes Indian Laws

Revised Rate of National Calamity Contingent Duty (NCCD) on certain goods - AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Notes
February 1, 2023 Notes Indian Laws

AMENDMENTS TO THE CUSTOMS ACT, 1962 and Rates of Customs Duties - Amendments Explained and Simplified
February 1, 2023 Notes Indian Laws

Increasing threshold limit for co-operatives to withdraw cash without TDS - No other change in sec. 194N, only new proviso inserted, If cash recipient is a co-operative.....

1 ....113 114 115 116117118 119 120 121........ 129

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F: Stock damaged in recent floods

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

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

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 ...