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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6051 to 6100 of 6412 Records

1 ....118 119 120 121122123 124 125 126........ 129

January 19, 2023 Case Laws Income Tax

Approval granted u/s 10(23C)(iv) revoked - assessee has not maintained separate books of account for its business and charitable activities - the revenue must bring on......
January 19, 2023 Case Laws Income Tax

Addition u/s 56 - allotment of shares cannot be equated with receipt of shares - receipt of share there should be shares in existence and a person holding such share......
January 19, 2023 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - based on the set of facts it is clear that since, the security deposits received by the assessee from a company wherein the......
January 19, 2023 Case Laws Customs

Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the....
January 19, 2023 Case Laws Customs

Confiscation of goods - Violation of provisions of Import Policy since the Pre-Shipment Inspection (PSI) Certificate furnished was not as per Appendix-28 of the Foreign.....
January 19, 2023 Case Laws Customs

Smuggling - Seizure of mobile handsets of Chinese origin - In view of admitted town seizure, it was the onus on the Customs Department to lead evidence in support of......
January 19, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Operational Creditors - NCLT admitted the application - The present is not a case where there is an......
January 19, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Operational Debt or not - amount claimed by SDMC in connection with Toll Tax and ECC Agreement - Though the debt claimed by SDMC is an ‘operational.....
January 19, 2023 Case Laws Service Tax

Validity of adjudication of SCN after much delay - grant of centralized service tax registration - even after the Petitioner informed of the same on 8 May 2013, without.....
January 19, 2023 Case Laws Service Tax

ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the......
January 19, 2023 Case Laws Central Excise

Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive......
January 19, 2023 Case Laws Central Excise

CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause......
January 19, 2023 Case Laws VAT and Sales Tax

Levy of penalty - levy based on on conjectures and surmises - This Court further finds that the Tribunal itself has recorded a finding that it could not be ascertained......
January 19, 2023 Case Laws VAT and Sales Tax

Recovery of dues (secured debt) - secured creditor has priority over the right claimed by the Revenue over secured debt or not - It is quite clear and evident from......
January 18, 2023 Case Laws GST

Refund of amount of tax deposited by the petitioner - Detention of vehicle alongwith the goods - Once demand has been raised against the petitioner after passing of the.....
January 18, 2023 Case Laws GST

Cancellation of registration of petitioner - non-application of mind - time limitation - e concerned officer should carefully pen down the orders, and not rely on the......
January 18, 2023 Case Laws Income Tax

Taxable capital gain on sale of detachable warrants - according to the appellant itself some value has to be ascribed to the detachable warrants and when such cost was......
January 18, 2023 Case Laws Income Tax

Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) as deducted in respect of the Transferor Company - scheme of arrangement of amalgamation - respondent......
January 18, 2023 Case Laws Income Tax

Accrual of income - Income from interest on securities - When an instrument or an agreement stipulates interest to be payable at specified date, interest does not accrue....
January 18, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of notice issued u/s 148 and 148A(b) - the notice issued under Section 148A(b) of the Act should have clearly brought out the.....
January 18, 2023 Case Laws Income Tax

Deduction claimed u/s 54 - oint owners of the house property having 50% right, title and interest over the property - Since the assessee and her son have jointly......
January 18, 2023 Case Laws Income Tax

TDS credit - refund of TDS reflected in his Form-26AS - tax liability was created against the firm but crediting in the account of partner / individual - no dispute that....
January 18, 2023 Case Laws Income Tax

Deduction u/s 54B - Capital gain on transfer of land used for agricultural purposes - The crucial point of controversy thus, needs to be restored to the files of Ld.......
January 18, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - What information is available with the Assessing officer is neither stated nor enclosed with the reasons so recorded by him and thus......
January 18, 2023 Case Laws Income Tax

Addition u/s 68 - the assessee has furnished all the evidences proving identity and creditworthiness of the investors and genuineness of the transactions - AO simply......
January 18, 2023 Case Laws Income Tax

Weighted deduction u/s.35(2AB) - research & development expenses incurred on laboratory & Clinical Trial - based on the binding effect of the various judicial rulings......
January 18, 2023 Case Laws Income Tax

Revision u/s 263 - bad debts written off - assessee had not even reflected under the head “bad debts” in the relevant column of ITR - though it was mistakenly omitted,......
January 18, 2023 Case Laws Income Tax

Selection of cases for scrutiny - Addition u/s 68 or 69A - it shall be worthy to note that, for the impugned year the appellant has made no investment in her individual.....
January 18, 2023 Case Laws Income Tax

Scope of limited scrutiny - AO has not taken any such approval of the concerned authorities - Once, the international transactions reported in Form 3CEB have been......
January 18, 2023 Case Laws Income Tax

Revision u/s 263 - limited scrutiny assessment - there is no such credible material or information which would justify widening the scope of limited scrutiny. Therefore,....
January 18, 2023 Case Laws Customs

Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? -....
January 18, 2023 Case Laws Customs

Payment of demurrage detention and any other charges - the petitioner has not responded to the various letters and summons issued by the respondent. Therefore, it cannot....
January 18, 2023 Case Laws Customs

Dismissal of appeal - alleged defect, for non-compliance of mandatory pre-deposit in terms of Section 129E of the Customs Act - the appeals filed by them have been......
January 18, 2023 Case Laws Customs

Revocation of petitioner’s Customs Broker License - Question of law - Period of limitation - whether time prescribed under the said Regulation for completion of the......
January 18, 2023 Case Laws Companies Law

Waiver of late filing fee - non filing of Form AOC-4 and MGT-7 in time - the Petitioner was not ready to upload these documents either on 31st December, 2020 or even......
January 18, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Recovery of outstanding Electricity dues - Since no such nexus has been proved by the licensee in the present case, mere subsistence of the licensee’s right to......
January 18, 2023 Case Laws Central Excise

Demand of interest on late payment of National Calamity Contingent Duty (NCCD) - taking judicial notice that the appellant was prevented from deposit of dues, due to......
January 18, 2023 Case Laws Indian Laws

Inviting tenders - violation of the operating guidelines - Inviting tenders from the entities mentioned in paragraph 4(vi)(b) is the most transparent and non-arbitrary......
January 18, 2023 Case Laws Indian Laws

Dishonor of Cheque - Effect of moratorium to non-corporate debtor/debtors dealt under Section 141 of the Negotiable Instruments Act - vicarious liability - The twin......
January 17, 2023 Case Laws GST

Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section....
January 17, 2023 Case Laws GST

Refund of accumulated ITC - inverted tax structure - Right to file an appeal - time limitation - It is deemed appropriate to direct the first respondent to take up the......
January 17, 2023 Case Laws Income Tax

Principle or the doctrine of mutuality - Tribunal for the earlier years, has held that even if there are non-permanent members, non-life members, temporary or honorary......
January 17, 2023 Case Laws Income Tax

Correct head of income - Profit or loss derived from sale of land - Assessee has computed profit or loss derived from sale of land under the head ‘capital gains’ to......
January 17, 2023 Case Laws Income Tax

Addition u/s. 68 - on the amounts received as loan, assessee had paid interest and had also deducted TDS on the interest paid. The factum of lending the money through......
January 17, 2023 Case Laws Income Tax

Assessment of income from house property - Co-ownership of property - the property has been purchased by husband and wife in co-ownership jointly. The assessee is not a.....
January 17, 2023 Case Laws Income Tax

TDS u/s 195 - Payment of royalty under India – Netherlands Double Taxation Avoidance Agreement - aircraft maintenance cost - the entire repair work was carried out......
January 17, 2023 Case Laws Income Tax

Penalty u/s 271B - no tax audit conducted u/s 44AB - bonafide belief - When Gross profit is more than Rs.4 crores, it means the Gross Receipts were definitely more than.....
January 17, 2023 Case Laws Income Tax

Assessee is an AOP or cooperative society - The assessee has himself obtained PAN No. in the capacity of AOP and from the alphabets of PAN, it is clear that the assessee....
January 17, 2023 Case Laws Insolvency and Bankruptcy

Right of claim over the amount available - Avoidance of preferential transactions - The amount that is available after the transactions are avoided cannot go to the......
January 17, 2023 Case Laws Companies Law

Rejection of scheme of arrangement - in the light of the violations, committed by the Appellants, under the Companies Act, keeping in mind that both the Companies had......

1 ....118 119 120 121122123 124 125 126........ 129

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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: Transfer of ITC without filing ITC-02

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