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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 6351 to 6400 of 6412 Records

1 ....124 125 126 127128129

January 5, 2023 Case Laws Customs

Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three......
January 5, 2023 Case Laws Customs

Valuation of imported goods - undervaluation - deemed relationship between GOI, OMIFCO and the Appellants - related party or not - Department has not produced any......
January 5, 2023 Case Laws Companies Law

Vicarious liability of Additional Director - Non-executive Independent Directors or not - Officer in default - non repayment of deposits by the Company to the depositors....
January 5, 2023 Case Laws Insolvency and Bankruptcy

Seeking release of the corporate debtor from the rigours of CIRP - NCLT closed the CIRP proceedings despite the stay order by NCLAT against withdrawal Order - The......
January 5, 2023 Case Laws Service Tax

Demand of service tax - appellant had received ‘supply of tangible goods for use’ (STGU) service from foreign suppliers - reverse charge mechanism - The supply of ISO......
January 5, 2023 Case Laws Service Tax

Refund of service tax - The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the....
January 5, 2023 Case Laws Central Excise

Cenvat Credit - duty paying documents - self service tax paid challans - service tax paid on ocean freight services availed - It is apparent that the claim of the......
January 5, 2023 Case Laws VAT and Sales Tax

Disallowance of exemption under Section 5(2) of the CST - high sea sales - disallowance on the ground that same was not supported by documentary evidence - Bill of......
January 4, 2023 Case Laws GST

Seeking exemption from the levy of IGST, CGST, SGT and Custom Duty - It is for the Government to take a policy decision whether to completely exempt drugs for treatment.....
January 4, 2023 Case Laws GST

Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving......
January 4, 2023 Case Laws GST

Levy of GST above the tender amount - whether the tender amount is inclusive of GST / Taxes or is only a Basic Amount - it is evidently clear that there was no auto......
January 4, 2023 Case Laws GST

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,......
January 4, 2023 Case Laws Income Tax

Depreciation on the Cranes given on lease to Oil India Limited @ 30% disallowed - according to the Revenue, such assets were not used for hire and, therefore, are not......
January 4, 2023 Case Laws Income Tax

Penalty levied u/s. 271D - transactions through journal entries - assessee shall be deemed to have had reasonable cause to receive the deposits/loans through journal......
January 4, 2023 Case Laws Income Tax

Deduction of interest expenditure of INR u/s 36(1)(iii) - the Assessee has undertaken only one redevelopment project. It is not disputed that interest cost is directly......
January 4, 2023 Case Laws Income Tax

Additions of surrendered amount as excess stock during the survey proceedings - During assessment proceedings production of stock register was insisted upon, though the.....
January 4, 2023 Case Laws Income Tax

Allowable business expenditure - Payment for breach of contractual obligation - by no stretch of imagination could it be said that the payment for breach of contractual.....
January 4, 2023 Case Laws Income Tax

Bogus LTCG - exemption claimed u/s 10(38) - Onus to prove - the only logical recourse would be to place reliance on the orders passed by SEBI pointing out the......
January 4, 2023 Case Laws Customs

A taxing statute is to be strictly construed. In a taxing statute, one has to look merely what is clearly said in the provision. There is no room for any intendment.......
January 4, 2023 Case Laws Customs

Valuation of export goods for drawback purpose - rejection of declared value - The adjudicating authority had to first examine the correctness of the declared value of......
January 4, 2023 Case Laws Customs

Rejection of refund claim - The rejection for the balance amount has been re-adjudicated by Commissioner (Appeals) vide the order under challenge who while appreciating.....
January 4, 2023 Case Laws Insolvency and Bankruptcy

Intervention Application - We are of the considered opinion that at the instance of intervener, the order passed by the Adjudicating Authority dated 08.10.2021 cannot be....
January 4, 2023 Case Laws Service Tax

Levy of service tax - Renting of immovable property service - revenue sharing arrangement - lending of theatre to the film distributors/sub-distributors for depicting......
January 4, 2023 Case Laws Central Excise

Area Based Exemption - Determination of value addition - validity of notification of June 10, 2008 sustained by the Apex Court - The Department is now estopped from......
January 4, 2023 Case Laws Central Excise

Maintainability of appeal before commissioner (appeals) - time limitation - When the Department failed to provide any evidence to controvert the submission of the......
January 4, 2023 Case Laws VAT and Sales Tax

Condonation of delay of 469 days in the three appeals filed by the petitioners against the order of the State VAT Tribunal - These are cases where by the impugned orders....
January 3, 2023 Case Laws Income Tax

Reopening of assessment - non-supply of relevant material - If the assessee is deprived of the relevant material he will not be in a position to submit a comprehensive......
January 3, 2023 Case Laws Income Tax

Disallowance of interest relating to Capital Work in Progress (CWIP) - The Appellant has furnished the relevant working capital facility agreements and ledger account to....
January 3, 2023 Case Laws Income Tax

Additions towards unrecorded expenditure - A.O. has disallowed the said expenditure in Note 26 foreign currency transactions, pertaining to purchase of shooting......
January 3, 2023 Case Laws Income Tax

TP adjustment - Arms’ length price of international transaction of overdue export proceeds - non-charging of interest on advances being overdue export proceeds from......
January 3, 2023 Case Laws GST

Levy of Interest and penalty - delayed payment of tax - the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party,......
January 3, 2023 Case Laws GST

Supply of Pencils Sharpener along with Pencils - A mixed supply containing more than two supplies shall be treated as a supply of that particular supply which attracts......
January 3, 2023 Case Laws GST

The readily available food items (not prepared/cooked in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by.....
January 3, 2023 Case Laws GST

Exemption from GST - activity of Afforestation, which includes the plantation of mangroves - The applicant activity of plantation of Mangrove are covered under......
January 3, 2023 Case Laws GST

Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment......
January 3, 2023 Case Laws GST

Exemption from GST - Healthcare services - regular medical monitoring along with other logistic support as provided by the applicant to senior citizens at their door......
January 3, 2023 Case Laws GST

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited.....
January 3, 2023 Case Laws GST

Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The....
January 3, 2023 Case Laws GST

Requirement to issue tax invoice - In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another....
January 3, 2023 Case Laws Income Tax

TDS u/s 194D - ceading commission - soliciting or procuring insurance business - As per the facts of the present case, the cedant commission paid by the assessee to the.....
January 3, 2023 Case Laws Customs

Adjudication of SCN after a long gap - time limitation - In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18.....
January 3, 2023 Case Laws Customs

Revocation of Customs Broker Licence - forfeiture of security deposit - imposition of penalty - non-ascertainment of the premises from which the importer operated and......
January 3, 2023 Case Laws Customs

Valuation of imported goods - the importer specially stated in the statement recorded under section 108 of the Customs Act, after being shown the contemporaneous value,.....
January 3, 2023 Case Laws Companies Law

Anti-competitive acts - bid rigging - use of dominion position - The Court has no such expertise in evaluating or interpreting the business data or statistical data......
January 3, 2023 Case Laws Insolvency and Bankruptcy

Initition of CIRP - Ex-parte order - Corporate Debtor could not appear before the NCLT - in the instant case on hand, there is overwhelming evidence of Debt Due, payable....
January 3, 2023 Case Laws Service Tax

Extended period of limitation - Issue involved was subject to various litigation - This appeal of Revenue seeking recovery as proposed in the demand by invoking of the......
January 3, 2023 Case Laws Central Excise

Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing....
January 3, 2023 Case Laws Central Excise

Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,....
January 3, 2023 Case Laws Central Excise

Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and......
January 2, 2023 Case Laws Income Tax

Scheme of Faceless Assessment as provided u/s 144B - Deduction u/s 80P - It is not in dispute that in facts of the case no draft assessment along with show cause notice.....

1 ....124 125 126 127128129

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

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

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

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

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