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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6301 to 6350 of 6412 Records

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January 7, 2023 Case Laws Income Tax

TP Adjustment - corporate guarantee provided on behalf of Associated Enterprises - These two kinds of guarantees are materially different, as has been held by a series......
January 7, 2023 Case Laws Companies Law

When Constitutional Courts are called upon to interpret provisions affecting the exercise of powers and jurisdictions of these regulatory bodies, it is the duty of such.....
January 7, 2023 Case Laws Service Tax

CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position......
January 7, 2023 Case Laws Insolvency and Bankruptcy

CIRP - default of the Corporate Debtor in paying the dues of Noida Authority - The Adjudicating Authority did not commit any error in allowing Section 65 Applications......
January 7, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP against Guarantor of the Corporate Debtor to make payment - the case taken up by the Bank being categorical and clear that no steps have been taken by....
January 7, 2023 Case Laws Service Tax

Refund of Service Tax amount - Once it has been held that there is no service then by any stretch ‘Point of Taxation Rules, 2011’ can’t be roped in - amount......
January 7, 2023 Case Laws Central Excise

Refund claim - Unjust enrichment - CA certificate - Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no......
January 7, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - “tyres, tubes and flaps” being excluded from the purview of preceding words, namely “Tractors, Threshers, harvesters, and......
January 7, 2023 Case Laws Indian Laws

Recovery proceedings - default in payment of loan / debt - Priority - in absence of any specific provision for priority of the dues under MSMED Act, if the submission on....
January 6, 2023 Case Laws GST

Provisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - Held Yes - HC
January 6, 2023 Case Laws GST

Confiscation of goods alongwith conveyance - auction of the goods which are of perishable in nature - Once willingness of making the bare minimum deposit as required......
January 6, 2023 Case Laws GST

Exemption from GST - Treated Water obtained from CETP - Looking to the presence of small amount of metal and water obtained after treatment from CETP is covered under......
January 6, 2023 Case Laws GST

The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As.....
January 6, 2023 Case Laws GST

Classification of goods - rate of tax - construction of rail infrastructure for providing Railways siding - there is no stipulation in the said entry claimed for......
January 6, 2023 Case Laws Income Tax

Status of a beneficial owner - provisions of Article 12 of the DTAA - back-to-back arrangement of passing on the fee received to its holding company - To our minds, once....
January 6, 2023 Case Laws Income Tax

Recovery proceeding - priority of charge - void transactions U/s 281 - The Income Tax Department is also free to seek its remedy before the appropriate forum including......
January 6, 2023 Case Laws Income Tax

Disallowance of premium on Insurance Policy - Keyman Insurance Policy - Once the assets are sold, the Keyman policy for the Firm becomes redundant. At the same time, a......
January 6, 2023 Case Laws Income Tax

Exemption / deduction u/s 10A - The assessee was receiving the amount as rental income and in Hewlett Packard, the amount was received as interest on deposits and the......
January 6, 2023 Case Laws Income Tax

Transfer of case u/s 127 - Denial of natural justice - non providing any opportunity of hearing - t the impugned transfer order and the notices as a consequence thereof,....
January 6, 2023 Case Laws Income Tax

Long term capital gain (LTCG) - compulsory acquisition of land - the said land owned by the assessee is an agricultural land and was used for the purpose of agriculture.....
January 6, 2023 Case Laws Income Tax

Computing the capital gain on sale of assets - WDV of depreciable assets - Exemption u/s 11 - the assessee has partly claimed the depreciation on this asset and when the....
January 6, 2023 Case Laws Income Tax

Eligibility for approval u/s 80G - some of the objects of the assessee-trust was to teach Veda and spread Vedic education - There is a particular method of pronunciation....
January 6, 2023 Case Laws Income Tax

Bogus transaction in the scrip - bogus LTCG - Onus to prove - Income generated by the assessee cannot be held bogus only on the basis of the modus operandi,......
January 6, 2023 Case Laws Income Tax

TDS u/s 195 - withhold tax on the payments made to the MRI company - assessee contended that it is acting as a collection agent on its behalf - Neither the assessee nor.....
January 6, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - requirement of issuing show-cause notice - there is nothing in the Section 263 to raise the said notice to the status of a mandatory show-cause....
January 6, 2023 Case Laws Customs

Rejection of refund claim - Period of limitation - These admitted facts are sufficient admission to the fact that the goods were never cleared for home consumption.......
January 6, 2023 Case Laws Customs

Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid......
January 6, 2023 Case Laws Insolvency and Bankruptcy

CIRP proceedings - Operational Creditors - Rejection of application u/s 9 by the NCLT and NCLAT - When the agreement entered into between the parties carries an......
January 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt and dispute or not - Settlement of dispute between the parties or not - NCLT rejected the application - the Adjudicating Authority....
January 6, 2023 Case Laws Insolvency and Bankruptcy

Seeking refunds of amount to the liquidation account of the Corporate Debtor - Present is a case where for refund, to which the Corporate Debtor is entitled, whether the....
January 6, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - FINANCIAL CREDITORS - Home buyers - NCLT admitted the application - Appellant has submitted that they are ready to deposit an amount of amount - by.....
January 6, 2023 Case Laws Insolvency and Bankruptcy

Seeking recovery of dues - priority of charge over the project of the Corporate Debtor and the constructions raised thereon - Non-Performing assets -the home buyers have....
January 6, 2023 Case Laws Service Tax

Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is......
January 6, 2023 Case Laws VAT and Sales Tax

Rejection of central sale made by the assessee - once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no.....
January 5, 2023 Case Laws GST

Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the......
January 5, 2023 Case Laws GST

Classification of services - The contract for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the......
January 5, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - sufficiency or inadequacy of reasons - There is no whisper in the impugned order as regards any failure on the part of petitioner to......
January 5, 2023 Case Laws Income Tax

Re-opening of the assessment / re-assessment u/s 147 - The borrowed opinion also being conspicuously absent in the instant case subsequent events also disclosing certain....
January 5, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - sale of shares - valuation - The facts of the present case reveal that the invocation of power u/s 263(3) was justified. Though the said......
January 5, 2023 Case Laws Income Tax

Revision u/s 263 - the ITAT was at fault while setting aside the revision order - It ought to have seen the mistakes committed by the Assessing Officer which resulted in....
January 5, 2023 Case Laws Income Tax

Capital gain computation - expenses incurred towards fees paid to KPMG, Khaitan & Co. Bank Charges and other miscellaneous expenses in relation to the transfer of......
January 5, 2023 Case Laws Income Tax

TDS provisions to be read along with DTAA for computing the tax liability - As per the DTAA, the maximum deduction shall not exceed 10% which the assessee has deducted......
January 5, 2023 Case Laws Income Tax

Addition u/s 28(iv) - Sweat equity shares - shares have been allotted to the appellant without any amount being paid as consideration in lieu of the appellant being an......
January 5, 2023 Case Laws Income Tax

Addition u/s 44DA - PE/Business Connection of the assessee - scope of phrase 'effectively connected with' - the assessee has offered the fee for technical services on......
January 5, 2023 Case Laws Income Tax

TDS u/s 192 - commission paid to partner - considering the provisions of Explanation 2 to Section 15 of the Act which includes salary, bonus, commission or remuneration.....
January 5, 2023 Case Laws Income Tax

Revision u/s 263 - The findings of ld Revisional Authority cannot be sustained as the enquiry in to the relevant issues is duly reflected in the assessment proceedings......
January 5, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - “Live” Feed or “modified” Feed - Allocation/apportionment of the Licensee Fee income - receipts from Set Setellite Singapore.....
January 5, 2023 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credits - share premium & security premium - source of alleged cash credit could not be explained - the provisions of section 68 have.....
January 5, 2023 Case Laws Income Tax

TDS u/s 195 - Royalty - import of software - The payments in question is made by the user of the Red Hat Subscriptions for the purpose of availing convenient......
January 5, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - There is no doubt in the mind of the Bench that at one end the Reasons cited in notice u/s 148 of the Act was erroneous with regard to.....

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