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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6001 to 6050 of 6412 Records

1 ....117 118 119 120121122 123 124 125........ 129

January 21, 2023 Case Laws GST

Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which......
January 21, 2023 Case Laws Customs

Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices.....
January 21, 2023 Case Laws Central Excise

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved......
January 21, 2023 Case Laws Central Excise

Maintainability of appeal - Jurisdiction under service tax vs central excise - Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal....
January 21, 2023 Case Laws Income Tax

Validity of assessment and demand - Notice u/s 153C against deceased assessee - would the Revenue be justified in contending that they, having no knowledge about the......
January 21, 2023 Case Laws Income Tax

Stay of demand - Recovery of Income-Tax arrears - Request for payment of 20% of the demand - For reasons best known to him, CIT(A) is yet to decide the said matter. It......
January 21, 2023 Case Laws Income Tax

Addition u/s 28 - difference between receipts as per 26 AS and as per books of accounts - The assessee is maintaining regular books of accounts audited by independent......
January 21, 2023 Case Laws Income Tax

Disallowing credit for tax deducted at source - section 199 read with Rule 37BA(2) - Merely because the assessee’s wife did not furnish declaration to the bank in terms.....
January 21, 2023 Case Laws Income Tax

Denial of exemption u/s.11 - assessee earned huge margin on performance of the activity, which is in the nature of business - the contention is devoid of merit because......
January 21, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Additions u/s 68 - Ld. AO recorded reasons without applying mind independently but based on surmises and conjectures out of financial......
January 21, 2023 Case Laws Income Tax

Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by....
January 21, 2023 Case Laws Income Tax

Exemption u/s.10(23)(vi) - The assessee-trust does not have profit motive, the small profit generated while carrying out charitable activities, does not mean that......
January 21, 2023 Case Laws Income Tax

Demand raised u/s 200A - inadvertent mistake in mentioning wrong TAN - While depositing the TDS deducted, the assessee has wrongly mentioned the TAN allotted for Delhi......
January 20, 2023 Case Laws GST

Vailidity of order of HC setting aside the SCN - Detention of goods alongwith the vehicle - The High Court has materially erred in entertaining the writ petition against....
January 20, 2023 Case Laws GST

Refund of IGST and CGST - rejection of refund without providing opportunity of hearing - It is well settled that a failure of natural justice in the authority of first......
January 20, 2023 Case Laws GST

Seeking release of Attached Bank Account of petitioner - There is a serious apprehension that the merchants are not genuine. However, he concedes that as far as monies......
January 20, 2023 Case Laws GST

Seeking permission to rectify the GST returns - The petitioner is entitled for the limited relief of being permitted to make the necessary changes to its GSTR 3-B......
January 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till......
January 20, 2023 Case Laws GST

Exemption from GST - forest permit fee - The permit charges collected by forest department is used by the forest officials keep a watch on the mining activity and also......
January 20, 2023 Case Laws Income Tax

Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been......
January 20, 2023 Case Laws Income Tax

TP Adjustment - reimbursement of expenses - Determining the arms length price as NIL - the assessee has not been able to prove the actual rendering of......
January 20, 2023 Case Laws Income Tax

Deduction u/s 80P(2)(d) - interest income - assessee society who has earned an amount from its investment of surplus fund deposited with co-operative banks is entitled......
January 20, 2023 Case Laws Income Tax

addition on the basis of information displayed on the website of the sale tax department. - MSEDCL is a State under Article 12 of the Constitution and the cash payments.....
January 20, 2023 Case Laws Income Tax

Bogus purchases - addition on the basis of information displayed on the website of the sale tax department. - Since the expenses were shown by the assessee under the......
January 20, 2023 Case Laws Income Tax

Deduction claimed u/s 11(1)(a) - audit report was filed belatedly - in the assessment year under consideration, viz., AY 2015-16, the requirement under the Act was to......
January 20, 2023 Case Laws Income Tax

Additions u/s 56(2)(vii)(b) - purchase of immovable property - difference in value as per stamp duty valuation - since the Sale Deed itself got cancelled vide......
January 20, 2023 Case Laws Customs

Violation of import conditions - Import through specified agencies - High seas sale - import of Urea - so long as the purchase of the Urea from the foreign supplier is......
January 20, 2023 Case Laws Insolvency and Bankruptcy

Seeking consideration of Revised Resolution Plan - CoC having already resolved to vote on all the Resolution Plans including the Resolution Plan submitted by the......
January 20, 2023 Case Laws Money Laundering

Money Laundering - schedule offence - proceeds of crime - With the above ratio laid down by the Supreme Court [2022 (7) TMI 1316 - SUPREME COURT], it has to be held that....
January 20, 2023 Case Laws Service Tax

Condonation of delay in filing appeal - The correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed....
January 20, 2023 Case Laws Service Tax

Levy of service tax - Renting of Immovable Property Service - audit team found that the appellant had let out its premises for commercial purposes - The entire case is......
January 20, 2023 Case Laws Central Excise

Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Once the duty has been paid in cash, earlier payments made through Cenvat Account are liable to be re-credited in....
January 20, 2023 Case Laws VAT and Sales Tax

Validity of assessment order - division of contract into two parts i.e. supply of goods and works contract - the agreement, which was arrived between the parties, did......
January 20, 2023 Case Laws VAT and Sales Tax

Time bound supply scheme - branch transfers - interstate sales - While the Assessee has discharged its initial burden of showing that the transaction was only a branch......
January 20, 2023 Case Laws Indian Laws

Validity of arbitration proceedings/constitution of the arbitral tribunal - ex-parte proceedings - seeking permission to adduce evidence - an application for setting......
January 20, 2023 Case Laws Indian Laws

Dishonor of Cheque - declared income was sufficient to prove loan or not - while in the criminal proceedings the complainant had failed to produce the promissory notes,.....
January 19, 2023 Case Laws GST

Refund of IGST paid - zero rated supply - non-compliance of the provisions of Circular No. 125/44/2019 -GST dated 18.11.2019 - rejection of refund solely on the ground......
January 19, 2023 Case Laws GST

Cancellation of GST registration of the petitioner - non-speaking order - Not only the order is non-speaking, but cryptic in nature and the reason of cancellation not......
January 19, 2023 Case Laws GST

Detention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - Rule 46 has not taken into account the......
January 19, 2023 Case Laws GST

Classification of supply - rate of GST - the activities relating to supply of the transformers and the supervision of the erection, testing and commissioning of the......
January 19, 2023 Case Laws Income Tax

Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business....
January 19, 2023 Case Laws Income Tax

Reopening of asseessment u/s 147 - Reason to believe - When specific report has unearthed the modus operadi, the authority found it necessary to reopen the assessment......
January 19, 2023 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Liability of firm or individual directors - Since the plain reading of Section 2(22)(e) of the Act makes it clear that the deemed....
January 19, 2023 Case Laws Income Tax

TDS obligation on year end provision - disallowance of the provision for legal and professional charges - the existence or absence of entries in the books of accounts is....
January 19, 2023 Case Laws Income Tax

Assessment u/s 144B - The order sheet of the officer concerned shows that he has granted the time up to 10/05/2021 but, the same was never communicated to the petitioner....
January 19, 2023 Case Laws Income Tax

Revision u/s 263 - AO did not disallow the depreciation only on technical know-how but the building and plant and machinery completely. Even otherwise, the reason for......
January 19, 2023 Case Laws Income Tax

Addition u/s. 68 - satisfaction regarding the identity and creditworthiness of the 13 investors who have invested in the share capital of the assessee company and the......
January 19, 2023 Case Laws Income Tax

Addition u/s. 41(1) - deeemed cessations of creditors - The conduct of both the parties clearly demonstrates the remission of the amounts. The amounts which were......
January 19, 2023 Case Laws Income Tax

Unexplained jewellery - No doubt, the appellant could not furnish necessary bills, but fact remains that when the appellant claims that jewellery was purchased for many.....
January 19, 2023 Case Laws Income Tax

Long Term Capital Gains - valuation u/s 50C - commercial property or residential property - the Assessing officer at most, can have referred the matter to the District......

1 ....117 118 119 120121122 123 124 125........ 129

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