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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6251 to 6300 of 6412 Records

1 ....122 123 124 125126127 128 129

January 10, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing appeal - appeal filed on the 35th day - Keeping in mind, the provisions of the I & B Code, 2016, having an overriding effect, in respect......
January 10, 2023 Case Laws Service Tax

Levy of Service Tax - technical testing and analysis service - we do not find any merit in the argument that the charges recovered on account of storage beyond period of....
January 10, 2023 Case Laws Central Excise

Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in......
January 10, 2023 Case Laws Central Excise

CENVAT Credit - Availment of credit by Appellant without a centralized registration - It is not a case of the department that on the input services/ invoices, no service....
January 10, 2023 Case Laws VAT and Sales Tax

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible.......
January 10, 2023 Case Laws VAT and Sales Tax

Taxable turnover - works contract - earth work - deduction of 30% as labour charges - The Assessee – revisionist is not liable to pay any tax on the same, especially in.....
January 10, 2023 Case Laws Indian Laws

Demonetization - Scope of the term "Any" - Validity of N/N. 3407(E) dated 8th November 2016, issued by the Central Government in exercise of the powers conferred by......
January 10, 2023 Case Laws Indian Laws

Enforcement of final foreign arbitral award - The respondents failed to establish any ground on which the recognition of the Foreign Award should be refused.......
January 9, 2023 Case Laws GST

Input Tax Credit - the non-payment of the GST amount charged by the supplier - aggrieved person - The appellants cannot be nonsuited by virtue of an order, which was......
January 9, 2023 Case Laws GST

Service of SCN - discrepancies pertaining to difference in turn over between GSTR 1 and GSTR 3B, difference between GSTR 3B Vs GSTR 2A - input mismatch - This Court to......
January 9, 2023 Case Laws GST

Classification of supply - composite supply or not - manufacture, sale and installation of electrical equipments, ranging from LED lightings, industrial and domestic......
January 9, 2023 Case Laws Income Tax

Transfer u/s 127 - The petitioner is a highly influential person with significant presence in Delhi including an official residence and bank accounts. While his......
January 9, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Fees for Technical Services (FTS)/Fees for Included Services (FIS) - Assessee is not the ultimate beneficiary of the sum in......
January 9, 2023 Case Laws Income Tax

Rejection of books u/s 145 - NP estimation - NP ratio of 7% being impractical and completely unacceptable and as most of the trading concerns have been operating at the.....
January 9, 2023 Case Laws Income Tax

Stay of demand - recovery proceedings - petitioner has not paid the prescribed 20% of the disputed amount - The impugned order is arbitrary and perverse inasmuch as it......
January 9, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - in the original regular assessment proceedings for the subject assessment year 2014-15, the Assessing Officer had sought for and......
January 9, 2023 Case Laws Income Tax

Gain on sale of land - Short Term Capital Gain OR business income - the assessee converted the agricultural land into non-agricultural purpose - The above transaction is....
January 9, 2023 Case Laws Income Tax

Disallowance of interest on account of excess payment to the partners on the capital account - the approach of the AO in calculating the interest by considering only the....
January 9, 2023 Case Laws Income Tax

Credit of TDS - The major defect on the part of the assessee for not approaching the appropriate authorities cannot cure the lapse on the part of assessee and therefore,....
January 9, 2023 Case Laws Income Tax

TP adjustment - benchmarking of international transaction of import of raw materials - the TP adjustments in respect of this transaction should be restricted in terms of....
January 9, 2023 Case Laws Income Tax

Set-off of brought forward business losses against current year business income - due date of filing of ITR u/s 139(1) - It is audit case or not - Before us also the......
January 9, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Addition u/s 68 - AO has not conducted any enquiry about the said transaction even when the report of the Investigation Wing containing the......
January 9, 2023 Case Laws Income Tax

Surplus earned on the sale of plot - ‘capital gain‘ OR ‘business income’ - There is no clause in the partnership deed about making investment in the land and to earn......
January 9, 2023 Case Laws Customs

Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to....
January 9, 2023 Case Laws Customs

Smuggling - Gold Bars - it is evident that even on 17.04.2021, for not taking steps by the complainant to file the complaint, the complaint itself was closed. Therefore,....
January 9, 2023 Case Laws Insolvency and Bankruptcy

Jurisdiction to entertain and dispose of the Interim Application - Section 231 creates a bar on the jurisdiction of a civil court only where the Adjudicating Authority......
January 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - There is no denial of transfer of the amount by Bank transfer in the account of the Corporate Debtor. When disbursement of the....
January 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - shadow period - NCLT admitted the application u/s 7 - The Appellant cannot fall back upon the ingredients of Section 10A of the I & B Code, 2016,......
January 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditors - When the cancellation of negotiated settlement was only on the ground that Respondent failed to allot 10 lakhs equity shares......
January 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Extended period of limitation - Present is not a case where winding up petition filed in the Kolkata High Court was suffering from any defect of......
January 9, 2023 Case Laws Service Tax

Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing......
January 9, 2023 Case Laws Central Excise

Classification of goods - Silo - It is silo system which is capable of performing the assigned function is being manufactured and cleared by the appellant along with the....
January 9, 2023 Case Laws VAT and Sales Tax

Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex......
January 9, 2023 Case Laws VAT and Sales Tax

Refund of the amount of tax deposited by the petitioner - the State has no authority to retain the amount after the demand raised was set aside by the Tribunal and the......
January 9, 2023 Case Laws Indian Laws

Dishonor of Cheque - Directors of the company have been made parties in the said case - Merely because the petitioner No.1 is the signatory of the cheque in question, is....
January 7, 2023 Case Laws GST

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of......
January 7, 2023 Case Laws GST

Time limitation for filing appeal - Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of......
January 7, 2023 Case Laws GST

Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in......
January 7, 2023 Case Laws Income Tax

Liability to pay tax under the Interest-Tax Act, 1974 - the High Court must frame a separate substantial question of law and only then interfere with the findings of......
January 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - We are of the opinion that shorn of all other technical aspects which may have been raised before us, the very fact that the material......
January 7, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - No income appears to have escaped assessment as is visible from the explanation offered by assessee and......
January 7, 2023 Case Laws Income Tax

Computation of income and determination of rate of tax while processing the return at CPC - since the return of the appellant/assessee was processed under Section 143(1)....
January 7, 2023 Case Laws Income Tax

Set off and carry forward of loss under the head ‘income from house property’ - Since the assessee is entitled to claim the entire interest paid during the year on loan.....
January 7, 2023 Case Laws Income Tax

Deemed dividend income u/s. 2(22)(e) on ‘loans and advances’ - Though the assessee company has taken a plea that alleged loan has been taken for commercial expediency......
January 7, 2023 Case Laws Income Tax

Non-compliance of summons - inquiries are continued even after a decade - the assessee is not required to demonstrate the bona fides to the hilt and no infallible proof.....
January 7, 2023 Case Laws Income Tax

Determination of remuneration paid to partner - working / retiring partner - the firm has incorporated the terms of section 40(b), providing for the maximum amount of......
January 7, 2023 Case Laws Income Tax

Allowability of duty drawback written-off post expiry of prescribed due date - when all procedural vis-à-vis legal recourse available to the appellant came to an end in.....
January 7, 2023 Case Laws Income Tax

TP Adjustment - import of raw materials from AEs - international transaction - in case the AO / TPO on examination of benchmarking analysis made by the appellant company....
January 7, 2023 Case Laws Income Tax

Fees for technical services’ (‘FTS’) - The conclusion drawn by the AO is not proper because the training simply advances the skill of the recipient-employees but falls......
January 7, 2023 Case Laws Income Tax

TDS u/s 194A - TDS on subvention interest - A close reading of the provisions of section 2(28A) would make it clear that to call an amount received as interest at least.....

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C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

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...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

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...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...