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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 651 to 700 of 6412 Records

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November 24, 2023 Case Laws GST

Refund claim - Export of services - intermediary services or not - - The activities performed by the petitioner are original activities and for doing the same, it has......
November 24, 2023 Case Laws GST

Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees -......
November 24, 2023 Case Laws Income Tax

Assessment of trust - corpus donation receipts - addition u/s 68 - Nothing was brought on record that they were actually functioning at the time of donations and when......
November 24, 2023 Case Laws Income Tax

Delay in filing the appeal u/s 260A - condonation of delay of 79 days - exclusion of certain period while computing period of limitation - the time spent by the......
November 24, 2023 Case Laws Income Tax

Assessment u/s 153A - Difference in scope of proceedings for abated assessment and for a completed assessment - Jurisdiction u/s 153A to make additions in case of......
November 24, 2023 Case Laws Income Tax

Validity of assessment u/s 153A - date of expiry of time limit for issuance of notice under section 143 (2) - Assessment year 2015 – 16 is not a concluded assessment......
November 24, 2023 Case Laws Income Tax

Revision u/s 263 - The Pr. CIT while passing the order u/s 263 cannot remand the matter back to the AO for passing the fresh order as it will lead to the conclusion that....
November 24, 2023 Case Laws Income Tax

Reopening of assessment - Correct head of income - LTCG or business income - disallowing indexation on cost of acquisition and treating LTCG as business income -......
November 24, 2023 Case Laws Income Tax

Computation of capital gain - sale of land in two parts [different AYs] - We agree with the contention of assessee that when a part of the land i.e. 5.74 acres out of......
November 24, 2023 Case Laws Income Tax

Deemed income u/s 69/69A/69B r.w.s.115BBE - Higher rate of tax u/s 115BBE confirmed on Excess Found during survey since assessee failed to prove the connection with......
November 24, 2023 Case Laws Income Tax

Validity of initiation of reassessment proceedings - provision made for slow/non-moving inventory - when the assessee is paying tax at the same rate as in the year under....
November 24, 2023 Case Laws Customs

Classification of imported goods - Bakery Shortening - Having regard to the change in the scenario in the light of the amendment and the change from 6 digit level to 8......
November 24, 2023 Case Laws Customs

EOU - Destruction or disposal of obsolete imported raw material and components - the adjudication authority ought to have allowed the request of the appellant for......
November 24, 2023 Case Laws Customs

Project Import - fulfillment of post import conditions - In the first place issuance of Show Cause Notice in itself is grossly misplaced and misdirected. Moreover, this.....
November 24, 2023 Case Laws Customs

Levy of ASEAN India Free Trade Preferential Tariff rate of duty - The appellants have submitted that as the original consignment was split up into five smaller imports,.....
November 24, 2023 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - NCLAT / NCLT kept the application pending and Directed the Official Liquidator (OL) to carry out a re-valuation of assets - if after......
November 24, 2023 Case Laws Insolvency and Bankruptcy

Right to get registered as RP - Rejection of application of the Petitioner herein for registration as a Resolution Professional - Even though the Petitioner can be......
November 24, 2023 Case Laws Insolvency and Bankruptcy

Seeking direction for rejection of Resolution Plan - The Appellant has failed to point out any material irregularity or contravention of any provision of law by the CoC.....
November 24, 2023 Case Laws Money Laundering

Money Laundering - Scheduled offences - seeking grant of bail - With the advancement of technology and Artificial Intelligence, the economic offences like money......
November 24, 2023 Case Laws Money Laundering

Money Laundering - seeking grant of bail - bogus product bookings - the entire transaction of the company is on website and the mode of payment is also by Bank. None of.....
November 24, 2023 Case Laws Service Tax

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never......
November 24, 2023 Case Laws Service Tax

Classification of services - intermediary services or not - export of service or not - the appellant is the service provider and the overseas buyer is the service......
November 24, 2023 Case Laws Central Excise

Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only....
November 23, 2023 Case Laws GST

Rejection of petitioner’s application for revocation of cancellation of registration - obtaining ITC fraudulently - There has been no violation of the principles of......
November 23, 2023 Case Laws GST

Jurisdiction of GST officers - Validity of proceedings initiated under Section 149 of the CGST Act, 2017 - proceedings are wholly without jurisdiction and without the......
November 23, 2023 Case Laws GST

Cancellation of GST registration - blocking of ITC to all the customers of the petitioners - This Court is not going into the allegations as mentioned in the show cause.....
November 23, 2023 Case Laws GST

Classification of service - job work of converting raw material into Antraquinone derivatives - the service would be classified under SAC 9988 ; and it will attract GST.....
November 23, 2023 Case Laws GST

Levy of GST - Supply - The amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral......
November 23, 2023 Case Laws GST

Liability of pay GST - lease renewal amount - premium on lease renewal - The applicant is liable to pay GST under Reverse Charge Mechanism (RCM) for lease renewal amount....
November 23, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the AO is not entitled on change of opinion.....
November 23, 2023 Case Laws Income Tax

Nature of loss - Loss on sale of loans - the loan portfolios, concerning forty-five thousand (45,000) borrowers, had been sold to Shriram, and therefore, the difference.....
November 23, 2023 Case Laws Income Tax

Addition u/s. 56(2)(viib) - premium on issue of equity share - CIT(A), while allowing the appeal of the assessee, is not expected to come to a conclusion based on......
November 23, 2023 Case Laws Income Tax

TDS u/s 194C on concession fee - Addition u/s 40(a)(ia) in respect of the year end provisions - Methodology adopted for estimation of turnover / profits and subsequently....
November 23, 2023 Case Laws Income Tax

Restriction on deduction of expenditure u/s 37(1) - compensation paid for breach of contract - enalty has been paid by the assessee on account of breach of contract......
November 23, 2023 Case Laws Income Tax

Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But,....
November 23, 2023 Case Laws Income Tax

Computation of LTCG - extinguishment of the owner’s rights in the property - Transfer u/s 2(47) - year of assessment - claim of exemption u/s. 54 - the owner’s right to.....
November 23, 2023 Case Laws Income Tax

Validity of assessment u/s 143(3) instead of Assessment u/s 153C - There may be a case where situation and condition of section 153C is satisfied, in that case the AO......
November 23, 2023 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - income surrendered while filling the return of income in response to notice u/s. 153A - This act of the assessee cannot be considered......
November 23, 2023 Case Laws Income Tax

Addition u/s u/s 43CA - Difference in the sale value and stamp duty value - in the present case in hand as noted difference between the declared sale value and the value....
November 23, 2023 Case Laws Income Tax

Exemption u/s 11 - the registration was granted by the ld. CIT(E) on 18-05-2023 and the assessment proceedings got concluded, much before that, on 17-12-2019. - As such,....
November 23, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - There is no prima facie satisfaction which has been recorded by the AO for initiation of penalty proceedings which can be discerned from reading.....
November 23, 2023 Case Laws Customs

Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not -......
November 23, 2023 Case Laws Customs

Continuance of proceedings under Customs Act - Effect of Initiation of CIRP proceedings and Approval of Resolution plan - abatement of the revenue appeal - the appeal......
November 23, 2023 Case Laws Customs

Denial of request for conversion of free shipping bills to drawback shipping bills - No document has been examined and drawback claim has been rejected without any......
November 23, 2023 Case Laws Insolvency and Bankruptcy

Provision of IBC are overriding the provisions of SARFAESI or not - Recovery from the Personal Guarantor of a corporate debtor - The securitisation proceedings against......
November 23, 2023 Case Laws Insolvency and Bankruptcy

CIRP Proceedings - Outstand Tax Dues claimed before the liquidator - Petitioner challenged the Validity of assessment order - On the resolution once the reference has......
November 23, 2023 Case Laws VAT and Sales Tax

Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the......
November 22, 2023 Notifications Customs

Levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR." - Notification
November 22, 2023 Notifications Income Tax

Disclosure of information respecting assessees - U/s 138(1) of IT Act 1961 - Central Government specifies Deputy Director General (Tech Development Division), Unique......
November 22, 2023 Case Laws Income Tax

Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood......

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

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...

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,...