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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 5901 to 5950 of 6412 Records

1 ....115 116 117 118119120 121 122 123........ 129

January 28, 2023 Case Laws GST

Confiscation of goods u/s 130 - Levy of penalty - The contention of the learned counsel appearing for the petitioners that the 2nd petitioner had forgotten to hand over.....
January 28, 2023 Case Laws Income Tax

Disallowance in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS) - Allowing of such interest payment on delayed deposit of TDS as deduction......
January 28, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) - application of Rule 11UA - FMV of redeemable preference shares - sub-Rule (2) of Rule 11UA deals valuation in respect of unquoted equity......
January 28, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - the assessee has written off an amount as advance written off towards cost of land and there is nothing available on record to show that the AO....
January 28, 2023 Case Laws Income Tax

TP Adjustment - Determination of ALP - electricity supply bites captive power generation plant to its AEs - the assessee is justified in adopting the ALP of the......
January 28, 2023 Case Laws Income Tax

Income accruing or arising in India - dividend on IDR - The Tribunal, in case Morgan Stanley Mauritius Co Ltd. [2021 (5) TMI 968 - ITAT MUMBAI], after examining the......
January 28, 2023 Case Laws Income Tax

TP adjustment - the alleged excess AMP expenditure does not result in an international transaction and the assessee cannot be expected to seek compensation for such......
January 28, 2023 Case Laws Customs

Withholding of final reward - petitioner's claim as a legal heir - Though there is no legal right to demand a reward, as stated in the policy, the rejection must not be.....
January 28, 2023 Case Laws FEMA

Foreign investment in India - certain ‘procedural’ or ‘technical’ contraventions under FEMA - Compounding of offense - Online i.e., website-based and mobile application.....
January 28, 2023 Case Laws Service Tax

Classification of Services - The appellant had merely carried out dismantling activity. This activity, in no way, can be considered as a taxable service under the......
January 27, 2023 Case Laws GST

Detention of goods alongwith vehicle - Whether the value of the 33 out of 58 seized goods/bundles were valued between Rs. 4500 -5000 per bundle or R.20,000/- cannot be......
January 27, 2023 Case Laws GST

Classification of supply of service - composite supply or not - activity of design and development of patterns used for manufacturing of camshaft for a customer -......
January 27, 2023 Case Laws GST

Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By......
January 27, 2023 Case Laws Income Tax

Transfer of Case / jurisdiction passed u/s 127 - since no reasons have been recorded by the authority for dispensing with the opportunity of being heard, we find that......
January 27, 2023 Case Laws Income Tax

Accrual of interest income - Assessee claims that no real income accrued to the company and merely as the assessee is following mercantile system of accounting it does......
January 27, 2023 Case Laws Income Tax

Addition u/s 69C - value of import goods enhanced by customs authorities - the value of the goods assessed/re-determined by the custom authorities as per valuation norms....
January 27, 2023 Case Laws Income Tax

Exemption u/s 11 - assessee not having registration u/s. 12AA - voluntary donations received for specific purpose - the corpus specific voluntary donations are not......
January 27, 2023 Case Laws Income Tax

TP Adjustment - Assessee's main activity is nothing but marketing activity, whereas all the ownership of the product, the power to determine whether to accept / reject......
January 27, 2023 Case Laws Income Tax

Capital gain on lease hold properties - addition made u/s. 50C - transaction of transfer of leasehold right in question does not warrant invoking of section 50C(1) of......
January 27, 2023 Case Laws Income Tax

TDS u/s 194C or 194I - payments towards rent and maintenance charges separately - Payments of rent and common area maintenance charges have been made to distinct......
January 27, 2023 Case Laws Income Tax

TP Adjustment - arm’s length price (ALP) of the international transaction - The tinkering of PLI by substituting the denominator with total cost is unacceptable......
January 27, 2023 Case Laws Income Tax

Addition u/s 41(1) - assessee has shown liabilities of sundry creditors - The expenditure incurred and purchases of machinery are certainly a capital expenditure.......
January 27, 2023 Case Laws Income Tax

Computation of Capital Gains (Loss) - Determining the cost of acquisition u/s 49(2AA) - Tax Residency Certificate (TRC) - In the instant case, since, the assessee had......
January 27, 2023 Case Laws Customs

Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur....
January 27, 2023 Case Laws Customs

Amendment in the shipping bill - The power and scope of Section 149 are wide and have serious ramifications both for the revenue and the importer/exporter. Therefore, it....
January 27, 2023 Case Laws Customs

Change in classification - buttons imported as snap buttons - The product imported by the petitioners under the subject bills of entry is not claimed as stated......
January 27, 2023 Case Laws Customs

Levy of Anti-dumping duty - determination of the dumping margin by the designated authority - The matter has to be remitted to the designated authority to determine the.....
January 27, 2023 Case Laws Customs

Interest on the refund amount of pre-deposit - the amount remained with the revenue unadjusted by way of pre-deposit. - It is further found under the facts and......
January 27, 2023 Case Laws Customs

Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to....
January 27, 2023 Case Laws Companies Law

Seeking cancellation of Name of another Company on the ground that it resembles the name of its company and its business - The Respondent no.3 is willing to cancel and......
January 27, 2023 Case Laws SEBI

SEBI settlement Scheme, 2022 - As on date the money towards penalty is due under an order issued under Securities Laws, which is liable to be recovered under Securities.....
January 27, 2023 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - mode of sale - public auction - Section 33 of IBC - The order passed by the Adjudicating Authority approving the private sale of the......
January 27, 2023 Case Laws Money Laundering

Provisional attachment of properties - The impugned PAO cannot be countenanced as falling within the meaning of an emergency attachment order bearing in mind that the......
January 27, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - Accumulation of disproportionate assets accumulated by the accused/ MLA/ Minister, Anos Ekka and Harinarayan Rai - considering the....
January 27, 2023 Case Laws Service Tax

Deposit of tax under different head - Petitioner cannot be deprived of the benefits of this scheme just because the amount of interest was deposited under Accounting......
January 27, 2023 Case Laws Central Excise

CENVAT Credit - common input services used in taxable as well as exempt goods - The adjudicating authority straight away demanded 10% of the value of exempted goods.......
January 27, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - giving options for availing a particular option is procedural requirement and on failure of the same, the assessee cannot be deprived of......
January 27, 2023 Case Laws Central Excise

Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice.....
January 27, 2023 Case Laws VAT and Sales Tax

Reversal of ITC on furnace oil used as fuel - Input Tax Credit - The entitlement to ITC must thus be seen in the context of, and decided, bearing note, not just of the......
January 27, 2023 Case Laws Indian Laws

Disproportionate assets were acquired by the accused person by commission of offence under the Prevention of Corruption Act, and there are no infirmity in the order of......
January 25, 2023 Case Laws Income Tax

Special audit U/s. 142(2C) - time limit for submission of Special Audit Report - once the period of limitation expires, the immunity against being subject to assessment.....
January 25, 2023 Case Laws Income Tax

TP adjustment - Design Engineering Services - Selection of comparable - Since the assessee is not providing any Software services and the software services of this......
January 25, 2023 Case Laws GST

Seeking return of money recovered - Clearly, the petitioners had not handed over the cash to the concerned officers voluntarily. Undisputedly, the action taken by the......
January 25, 2023 Case Laws GST

E-way Bill - Period of limitation for expiry of E-way Bill - it can be gathered that there does not appear to be any ill-intent on the part of the petitioner to use the.....
January 25, 2023 Case Laws GST

Refund along with interest - The respondents are directed to examine whether the form GSTR 2A, as visible at the petitioner’s end, reflects all relevant details. If it......
January 25, 2023 Case Laws GST

Migration of TDS Credit from VAT to GST - Transitional provisions - the stand of the Respondents is self-destructive, as if the Petitioners are not allowed to migrate......
January 25, 2023 Case Laws Income Tax

Revision u/s 263 - The expression prejudicial to the interest of the revenue is of wide import and is not confined to merely loss of tax. - The term erroneous means a......
January 25, 2023 Case Laws Income Tax

Revision u/s 263 - Interestingly, it is a case where the order u/s.143(3) dated 15.11.2019 had been held by the Pr. CIT as erroneous on the ground that he had wrongly......
January 25, 2023 Case Laws Income Tax

LTCG - benefits of Section 54/54F - the nature and extent of construction or nomenclature like house, plot, cottage, farm house or villa are only indicative of the fact.....
January 25, 2023 Case Laws Income Tax

Premium paid in respect of hedging contracts - interest cost on ECBs - speculative transaction - the transactions relating to currency swap contracts entered by the......

1 ....115 116 117 118119120 121 122 123........ 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 ...