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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 701 to 750 of 6412 Records

1 ....11 12 13 141516 17 18 19........ 129

November 22, 2023 Case Laws Income Tax

Interest liability u/s 234A, 234B, 234C - Cash seized during the search - To be treated as Advance Tax or not - In this case, as ROI was filed, though after the search......
November 22, 2023 Case Laws Income Tax

Credit of TDS/ TAX deducted but not deposited with the Government by the diductor - Rectification application concerning the Return of Income (ROI) - Credit of TAS......
November 22, 2023 Case Laws Income Tax

Disallowance of interest paid on loan u/s.40A(2)(b) - excessive or unreasonable expenditure - Neither the AO nor the Ld.CIT(A) have demonstrated as to how the rate of......
November 22, 2023 Case Laws Income Tax

Capital loss on account of destruction of capital assets where insurance claim is filed - Asset/ building destroyed in an earthquake - Taxable Year - For year in which......
November 22, 2023 Case Laws Income Tax

Eligibility of exemption u/s 10(1) - Agriculture income - income earned from the sale of hybrid seeds - Agriculture process - license holder of the land - Since the......
November 22, 2023 Case Laws Income Tax

Validity of penalty levied u/s 271(1)(c) where the validity of assessment order itself is in doubt - Assessment u/s 153A questioned on approval Granted u/s 153D -......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - The use of the word `and’ between the two expressions amply demonstrates that the calling for and examining the record by the CIT should precede and......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - claim of exemption u/s. 11 & 12 - Simply on the judgment of Hon’ble Supreme Court in the case of Ahmedabad Urban Development Authority, supra, the......
November 22, 2023 Case Laws Income Tax

Loss of immunity from Penalty u/s. 271AAA - Delay in payment full tax as per the order of Settlement Commission (ITSC) - DR in argument mentioned that the assessee had......
November 22, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained unsecured loan - capacity/creditworthiness of creditor - The creditor has given loan to assessee out of proceeds held in Bank A/c from......
November 22, 2023 Case Laws Income Tax

Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned......
November 22, 2023 Case Laws Income Tax

Revision u/s 263 - nature of income surrendered in survey proceedings - deeming provision r.w.s 115BBE - Higher Rate of Tax - assessee has provided the necessary......
November 22, 2023 Case Laws Income Tax

Depreciation on Hotel Building including the cost of land - hotel building complex was purchased at consolidated value - Merely because the parties have not specified......
November 22, 2023 Case Laws Income Tax

Penalty u/s 270A - misreporting of income - Claim of donation u/s 80G was disallowed - Assessee in the assessment proceeding submitted that “Regarding Donation-I don’t......
November 22, 2023 Case Laws Customs

Valuation - Aviation Turbine Fuel (ATF) remained on board - conversion into domestic flight - Methodology adopted in computing assessable value on fuels - loading of the....
November 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Maintainability of joint application u/s 7 - The three appellants being part of one Common Real Estate Project and the Applicants of Section 7......
November 22, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application u/s 7 - period of limitation - The application filed by the Respondent No. 1 was not barred by time there being......
November 21, 2023 Notifications DGFT

Import of Gold - Valid India-UAE TRQ holders as notified by IFSCA can import gold through IIBX against the TRQ and can obtain physical delivery of the same through IFSCA....
November 21, 2023 Notifications Income Tax

Statement of Financial Transaction (SFT) for Mutual Fund Transactions - Frequency for submitting the statement and Minimum period of holding for different assets......
November 21, 2023 Notifications Income Tax

Statement of Financial Transactions (SFT) for Depository Transactions - Method for computation of "The Estimated Sale Consideration for the debit transaction" and......
November 21, 2023 Case Laws GST

Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change......
November 21, 2023 Case Laws GST

Levy of GST on Human Hairs - Action of Human Hairs by Devasthanam - Maintainability of writ petition - Scope of tender / auction notice - Outright sale or contract for......
November 21, 2023 Case Laws GST

Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the......
November 21, 2023 Case Laws Customs

Power of assessing authority to assess the IGST u/s 28 of Customs Act - Import of ‘Wet Dates’ (Processed dates) - Claim of exemption from payment of IGST - Section 28......
November 21, 2023 Case Laws GST

Condonation of delay in filing appeal before the first appellate authority - delay on medical grounds - reasonable cause - Violation of principles of natural justice -......
November 21, 2023 Case Laws GST

Classification of goods - HSN Code - rate of tax - Urban Roots - Bio kavach - Immunity Booster, Avinja 7 - This is a commodity which is not specified in Schedule I, II,.....
November 21, 2023 Case Laws Income Tax

Reopening of assessment - Scope of new section/regime u/s 148A - Sense that one gets upon a holistic reading of the backdrop in which the new regime for reopening......
November 21, 2023 Case Laws Income Tax

Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the....
November 21, 2023 Case Laws Income Tax

Unexplained investments/ amounts deposited in the foreign bank account - Amount belong to Nephew of the assessee - The assessee being an agriculturist and only having a.....
November 21, 2023 Case Laws Income Tax

Seeking permission to file Modified return u/s 170A filled post amalgamation scheme sanctioned/approved by NCLT - Due date of filing of ITR has already expired -......
November 21, 2023 Case Laws Income Tax

Addition u/s 56(2)(viib) r.w. Rule 11UA - Deemed public company - Issue of preference shares at premium to its holding company - the assessee company qualifies as a......
November 21, 2023 Case Laws Income Tax

Accrual of income - Recognition of income - Additions based on Final Projections while making application u/s 197 - Actual financial results were to be accepted.......
November 21, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - difference between the income declared in the return by the assessee under the provisions of section 115JB of the Act and income assessed by the.....
November 21, 2023 Case Laws Income Tax

LTCG - Deduction u/s 54 on investment made in five house properties - Amendment made available on the statute, vide the Finance (No. 2) Act, 2014 w.e.f. 01.04.2015......
November 21, 2023 Case Laws Income Tax

Reopening of assessment - The onus lies on the Revenue to point out that there is a failure on the part of the assessee to disclose material facts fully and truly indeed....
November 21, 2023 Case Laws Income Tax

Estimation of notional interest income for making the disallowance out of interest expenditure - The ld. AO ought to have not over emphasized about the conduct of the......
November 21, 2023 Case Laws Customs

Adjudication of SCN after considerable delay - barred by limitation in terms of Section 28(9) of the Customs Act, 1962 or not - it was on account of non-appearance of......
November 21, 2023 Case Laws Customs

Validity of Show Cause Notice (SCN) = Jurisdiction of Joint Commissioner of Customs (Port) to issue SCN u/s 124 of the Customs Act, 1962 - Item imported is free or not -....
November 21, 2023 Case Laws Service Tax

Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at.....
November 21, 2023 Case Laws Central Excise

CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and.....
November 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - principles of natural justice - The show cause notice as well as the order cancelling the registration are quashed and......
November 20, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The order impugned dated 9.8.2023 assigns no reason whatsoever to cancel the petitioner's registration - Relegating the.....
November 20, 2023 Case Laws GST

Validity of Show Cause Notice (SCN) - Clandestine supplies of Pan Masala without payment of GST and Cess - Evasion of duty - Once allegations of infraction of law arise.....
November 20, 2023 Case Laws GST

Validity of Show Cause Notice (SCN) - Wrongful availment of TRAN Credit - Payment of tax under the compounding scheme u/s 8(f)(i) - it is not found that the show cause......
November 20, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,......
November 20, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - PCIT was of the view that the cash withdrawn was utilised to purchase inventory - if the AO did not bring to tax the amount which was......
November 20, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee had not filed return of income despite having received salary income - the levy of penalty is not automatic. If the assessee makes out a....
November 20, 2023 Case Laws Income Tax

Capital gain computation - Cost of acquisition - indexed cost of interest paid - The expenditure which is allowable u/s 24 cannot be capitalized, claimed as cost of......
November 20, 2023 Case Laws Income Tax

Unexplained cash credit/deposits u/s 68 - just because the assessee made a wrong statement during the assessment proceedings, stating that the difference belongs to the.....
November 20, 2023 Case Laws Income Tax

Denial of treaty benefits treating the assessee as a conduit company set up - Taxability of long-term capital gain claimed as exempt under Article 13(4) of India –......

1 ....11 12 13 141516 17 18 19........ 129

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Latest Circulars

N: In exercise of the powers conferred by clause (aa) of sub section (1) ...

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