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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 601 to 650 of 6412 Records

1 ....9 10 11 121314 15 16 17........ 129

November 28, 2023 Case Laws VAT and Sales Tax

Recovery of tax dues of the partnership firm from the retired Partner - it is apparent that the Department could not have proceeded against the appellant for realisation....
November 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - Oreder of conviction and sentence of accused - insufficient funds - Neither at the time of handing over the cheques nor at the time of seizure nor.....
November 27, 2023 Case Laws GST

Refund of GST (amount paid twice) - tax paid in respect of arecanuts that were being transported without a valid E-Way Bill - Undisputedly, the tax penalty and fine......
November 27, 2023 Case Laws GST

Seeking review of assessment order - Input Tax Credit - Even though statutory notices were issued to the appellant, she did not respond - When a show cause notice is not....
November 27, 2023 Case Laws GST

Validity of SCN - In the present case, the petitioner has not been deprived from availing the input tax credit as of now, but the show cause notice has been issued......
November 27, 2023 Case Laws GST

Exemption from GST - activity of affiliation - Entry 66 to Notification No.12/2017 (as amended) is confined only to services relating to admission to, or conduct of......
November 27, 2023 Case Laws Income Tax

Nature of expenses - Taking computers and vehicles taken on lease - deduction of payment of principal amount as revenue expenditure - financial lease or operational......
November 27, 2023 Case Laws Income Tax

Addition made by CIT(A) on a new source - CIT(A) power to make an enhancement /addition upon an issue which does not arise from....
November 27, 2023 Case Laws Income Tax

Computation of capital gain - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid......
November 27, 2023 Case Laws Income Tax

Revision u/s 263 enlarging scope of limited scrutiny - PCIT want to enlarge the scope of limited scrutiny for which power is not available with the PCIT u/s. 263 of the Act, - AT
November 27, 2023 Case Laws Income Tax

Accrual of Income in India - Dependent Agent - PE in India or not? - DR has not brought on any material to show that RGA Services has utilized its assets or assumed any.....
November 27, 2023 Case Laws Customs

Valuation - Rejection of Transaction value - Demand of differential Customs Duty - the reasons given for rejecting the transition value, is against the provisions of......
November 27, 2023 Case Laws Customs

Levy of penalty - delay of 5-6 days in filing of EGM from the date of sailing of the ships - the Appellant has raised various procedural and practical issues and......
November 27, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - extinguishment of security interest and the guarantees - Resolution Plan in question has consciously dealt with securities and personal......
November 27, 2023 Case Laws Income Tax

Denial of Set off brought forward losses by applying provisions of section 79 - Change in share holding pattern between both the shareholders - the view expressed by the....
November 25, 2023 Case Laws GST

Levy of penalty levied u/s 122 - delay in depositing the tax so collected beyond a period of three months - In the facts of case, the maximum penalty imposable was Rs.......
November 25, 2023 Case Laws GST

Refund claim - Transfer of amount paid as GST Cess - it appears that the petitioner has not been vigilant in responding to the notices issued to the petitioner, inasmuch....
November 25, 2023 Case Laws GST

Refund of GST - wrongful payment of tax @ 18% IGST instead of 5% - the first respondent is entitled for refund as per the order passed by the second respondent and the......
November 25, 2023 Case Laws GST

Availment of excess input tax credit - difference between Form GSTR 2A and Form GSTR 3B for the tax period 2017-18 - Taking into consideration Circular dated 27.12.2022,....
November 25, 2023 Case Laws GST

Condonation of delay of 59 days in filing appeal before the Appellate Authority - there is no dispute that appeal is filed after expiry of 60+30 days. - The period......
November 25, 2023 Case Laws GST

Right to make application either cancellation for revocation or by filing appeal - Registration Cancellation order not available - The petitioner cannot be a remediless.....
November 25, 2023 Case Laws Income Tax

Export income - The expressions “derived from” and “since” are used in multiple instances in the Act. - Deduction u/s 80HHC - Unless the context does not permit, the......
November 25, 2023 Case Laws Income Tax

Validity of Reassessment order u/s 147 - Non-service of notice u/s 143(2) - Considering the provisions of Sections 292B and 292BB of the Act, when the petitioner had......
November 25, 2023 Case Laws Income Tax

Validity of Reopening of assessment - The mere submission of books of accounts and the certificate issued by the Statutory Auditor would not amount to the fact that the.....
November 25, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - debatable issue - Since the assessee-respondent had not suppressed the amount in question and had disclosed it in its return, merely because he......
November 25, 2023 Case Laws Income Tax

Validity on assessment order u/s 153C r.w.s. 143(3) in the absence of notice u/s 143(2) - defective assessment order - whether curable defect u/s 292BB? - For Section......
November 25, 2023 Case Laws Income Tax

Maintainability of appeal before HC - ITAT dismissed the appeal of the Revenue on the ground that tax effect does not exceed the monetary limit, i.e. tax effect of Rs.......
November 25, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - roving enquiry - accommodation entries - The exercise undertaken by revenue and the reasons to reopen the......
November 25, 2023 Case Laws Income Tax

Allowable revenue expenditure - Uphaar Cinema fire case - compensation liability - nature lo liability - There is no doubt that the compensation so granted by way of......
November 25, 2023 Case Laws Income Tax

LTCG on 'Sale of Co-ownership Land' - Having adopted the DVO’s valuation in one of the co-owners case who is the brother of the assessee for the assessment year i.e.......
November 25, 2023 Case Laws Income Tax

TP Adjustment - TPO did not propose any adjustment. - AO deviated from the order of TPO. - where TPO has not proposed any adjustment and valuation has been adopted by......
November 25, 2023 Case Laws Income Tax

Disallowance of salary expenses u/s 40A(2)(b) to relatives of the Directors - AO cannot sit on the arm chair of the assessee-company`s Board of Directors and decide that....
November 25, 2023 Case Laws Income Tax

Write back of sundry creditors - assessee claimed relief of write back of sundry creditors on account of sanction granted by the BIFR - The assessee made Miscellaneous......
November 25, 2023 Case Laws Income Tax

Unexplained cash deposits in bank account - The claim of the assessee remained as a bald claim only followed by no evidence. Why the depositors will deposit their funds.....
November 25, 2023 Case Laws Income Tax

Addition u/s 40A - cash purchases - Once the genuineness of the cash payment for purchasing the movie rights have been considered by the revenue authority with respect......
November 25, 2023 Case Laws Income Tax

Revision u/s 263 - Agricultural income - the assessee has only proved that the land is an agricultural land. The assessee in order to prove the agricultural income had......
November 25, 2023 Case Laws Income Tax

Disallowance of construction expenditure incurred after the issue of occupation certificate (OC) - It is seen that the nature of work which was incurred by the assessee.....
November 25, 2023 Case Laws Income Tax

Additions against Suppressed sales - huge variance in sale price of flats - ld. AO is directed to give consequential relief by applying this weighted average rate - AT
November 25, 2023 Case Laws Income Tax

Estimation of income - Taxability of entire receipt from Facility Management Services (FMS) - Though the Revenue challenged this estimate very vehemently, contending......
November 25, 2023 Case Laws Income Tax

Revision u/s 263 - The assessment order is very cryptic without speaking about the verifications made by the AO for which the return filed by the assessee was selected......
November 25, 2023 Case Laws Customs

Computation of period for filing appeal as time granted by the High Court - the word “today” mentioned in the order - within a period of two weeks from today, i.e.,......
November 25, 2023 Case Laws Customs

Revocation of Customs Broker License - at the given premises the said firm was found to be “non-existent” - The inherent contradiction made by the Department is self......
November 25, 2023 Case Laws Customs

Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 -.....
November 25, 2023 Case Laws Service Tax

Refund of amount retained without authority of law - It is well settled that once such amounts were deposited by the petitioner and were retained by the department......
November 24, 2023 Notifications Customs

Redetermination of duty in the matter of anti-dumping duty imposed on imports of ‘Natural mica-based pearl industrial pigments excluding cosmetic grade’ - Seeks to......
November 24, 2023 Case Laws GST

Scope of deficiencies in the GST refund application - Documents / Evidences to be submitted with the refund application - the petitioner’s application for refund cannot.....
November 24, 2023 Case Laws GST

Rejection of claim for interest, on the refund of GST already granted - calculation of relevant period - If such application for refund filed by the person consequent to....
November 24, 2023 Case Laws GST

Blocking the Input Tax Credit (ITC) of the petitioner in the electronic cash ledger without any reasons - In the given factual matrix of the case, this Court is inclined....
November 24, 2023 Case Laws GST

Validity of order passed u/s 74 and GST demand - Requirement of scrutiny of GST returns u/s 61 first - mismatch between GSTR-7 and GSTR-3B - An assessee cannot choose to....
November 24, 2023 Case Laws GST

Refund of IGST - entitlement of refund while claiming duty drawback - GST authority directed to process refund along with applicable interest in accordance with law in......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

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F: assessment order

F: Transfer of ITC without filing ITC-02

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