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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 801 to 850 of 6412 Records

1 ....13 14 15 161718 19 20 21........ 129

November 17, 2023 Case Laws Customs

Eligibility for benefit under DFIA Scheme - Benefit of exemption - import of Extra Virgin Olive Oil - Neither the imported goods viz., Olive oil nor Salad oil/Vegetable.....
November 17, 2023 Case Laws Customs

Undervaluation - Since the value of identical and similar goods at the contemporary import time was also could not be ascertained, we feel that the resorting the......
November 17, 2023 Case Laws Customs

Valuation - If all other conditions are satisfied such as import of the goods from the manufacturer then merely because the procedure of prior written approval cannot......
November 17, 2023 Case Laws Customs

Exclusion of product ‘colour coated aluminium coils’ from imposition of anti-dumping duty - if the domestic industry does not manufacture/produce colour coated coil,......
November 17, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Auction of the assets of corporate debtor as per Acquisition Plan - Liquidation - whether the Successful Auction Purchaser can prosecute the avoidance application....
November 17, 2023 Case Laws Insolvency and Bankruptcy

Dismissal of Application u/s 7 for initiation of CIRP - Period of limitation - In the Application, which was filed u/s 7, the Appellant has not brought on record the OTS....
November 17, 2023 Case Laws Service Tax

Abatement of appeal - Initiation of CIRP under IBC - when the company is in the process of liquidation under IBC Code, 2016 and a liquidator is appointed, where no......
November 17, 2023 Case Laws Service Tax

Export of service - intermediary services - place of provision of services - In absence of any documentary evidence that the appellant had acted as an intermediary......
November 17, 2023 Case Laws Central Excise

Quantum of penalty - It is a settled law that in a case where demand has been confirmed invoking extended period of limitation penalty equivalent to duty evaded needs to....
November 17, 2023 Case Laws VAT and Sales Tax

Validity of order beyond the scope of Show cause notice - Statutory time limit for filing of appeal already expired - Though the impugned order was passed on 10.05.2022.....
November 16, 2023 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - Notification
November 16, 2023 Case Laws GST

Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with......
November 16, 2023 Case Laws GST

Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,....
November 16, 2023 Case Laws Income Tax

Reassessment notices issued to a non-existing entity - Amalgamation - The fact that PAN was not deactivated would not help the Revenue because there could be cases......
November 16, 2023 Case Laws Income Tax

Validity of the reassessment proceedings - Nature of receipt as arbitration award - The Tribunal interestingly holds that it is judicially settled that the amount should....
November 16, 2023 Case Laws Income Tax

Assessment u/s 153A r.w.s. u/s 143(3) - Search and seizure proceedings - admissibility of primary and secondary evidence - Reliance on the statement of employees - In......
November 16, 2023 Case Laws Income Tax

Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead......
November 16, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 50C - assessee has sold two immovable properties in equal co-ownership with one person - nature of land sold - AO found......
November 16, 2023 Case Laws Income Tax

TDS u/s 194C - payments made to Eco Development Committee (EDCs) and Van Suraksha and Prabandhan Samiti (VFPMC) - The work was executed through participation of people......
November 16, 2023 Case Laws Income Tax

Deduction u/s 80IA - Fresh claim in the return of income filed pursuant to notice u/s 153A - Once the assessment proceedings have attained finality, then the additions......
November 16, 2023 Case Laws Income Tax

Profits on sale of Flats - disallowance in respect of additional cost of construction of Tower - We see no infirmity in the cost of construction claimed by the assessee.....
November 16, 2023 Case Laws Customs

Seeking provisional release of the goods - Ethanol Alcohol - The classification has to be seen at the time of import by the Petitioner and not the use to which it is put....
November 16, 2023 Case Laws Customs

Rejection of the benefit of Preferential Trade Agreement - It is understood that the invoices were split into two for the convenience of the quantity of the goods......
November 16, 2023 Case Laws Companies Law

Refusal of registration of shares of the Respondents - ambit of Section 111A of Companies Act - sufficient cause for refusal to register shares or not - The Respondents.....
November 16, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - NCLT rejected the Section 7 Application - There being no material brought on the record to indicate that the amount of Rs.2.6 Crore was advanced by.....
November 16, 2023 Case Laws Service Tax

Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from......
November 16, 2023 Case Laws Service Tax

Classification of services - Merely by resorting to what they felt and what they were recovering as ‘Terminal storage charges’ would not make this Appellant also a......
November 16, 2023 Case Laws Central Excise

Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under....
November 14, 2023 Notifications DGFT

One time exemption from ‘Prohibition’ is granted to Patanjali Ayurved Limited for export of 20 MT of Non-basmati white rice (Semi-milled or wholly milled rice, whether......
November 14, 2023 Circulars SEBI

Most Important Terms and Conditions (MITC) - uniform documents for formalizing the broker-client relationship - Circular
November 12, 2023 Case Laws GST

Seeking correction of uploading mistake in GSTR-3B of the petitioner for the period February, 2018 - This writ petition is disposed of with liberty to the petitioner to.....
November 12, 2023 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - reason to believe - As prima-facie the information which formed the basis of re-opening itself does not fall within the......
November 12, 2023 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - it is a well settled position of law that an individual seeking to invoke the equitable jurisdiction of a High Court must......
November 12, 2023 Case Laws Income Tax

Indian resident deriving foreign income - interpretation of the expression “may be taxed” - Once the tax is payable or paid in the country of source, then country of......
November 12, 2023 Case Laws Income Tax

Additional depreciation on the plant and machinery - 50% of the additional depreciation was only claimed during the first year - the assessee is entitled for additional.....
November 12, 2023 Case Laws Income Tax

Nature of land sold - Capital asset or rural agricultural land - Measurement of Distance - As for the distance measurement submitted by the assessee, the same is based......
November 12, 2023 Case Laws Income Tax

Assessment of trust - Shirdi Sansthan of Shri Sai Baba - interest earned from such corpus funds - the assessee has not been able to adduce any evidence or letter or......
November 12, 2023 Case Laws Income Tax

Addition u/s 68 - unexplained credit - CIT(A) has granted relief to the assessee without controverting and dislodging the basis and allegation of the AO - Order of......
November 11, 2023 Case Laws Customs

Seeking release of provisionally attached Bank Account of petitioner - The respondents have failed in their duty by not defreezing the bank account after the expiry of 6....
November 11, 2023 Case Laws Customs

Confiscation of imported goods - undervaluation of goods - The golden rule being that ordinarily the transaction value has to be accepted, the rejection of transaction......
November 11, 2023 Case Laws Customs

Revocation of Customs Broker License - Allegation of violation of Regulation 10 not proved - However, in view of the failure of the appellants to have acted in a......
November 11, 2023 Case Laws Customs

Classification of imported goods - Clear Float Glass (CFG) - the correct classification of the Clear Float Glass imported by the appellant under the impugned Bills of......
November 11, 2023 Case Laws Customs

Classification of imported goods - Cheese Polvaromas (semi-finished) / Cheese Polvaromas (semi-finished flavour compound) - The impugned goods are classifiable under CTH....
November 11, 2023 Case Laws Service Tax

Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - the......
November 11, 2023 Case Laws Central Excise

Interest on irregular CENVAT Credit availed but not utilized - The appellant though have taken credit irregularly or wrongly in the books it was never utilized. So, it......
November 11, 2023 Case Laws Central Excise

Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the......
November 11, 2023 Case Laws Indian Laws

Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The......
November 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - Whether the learned MM in the present cases has conducted an preliminary / necessary inquiry u/s 202 of the CrPC before issuance of summons to the.....
November 10, 2023 Case Laws GST

Levy of penalty - evasion of payment of tax - The fact remains that vehicle could not reach its destination within the time mentioned in the e-way bill as the situation.....
November 10, 2023 Case Laws Income Tax

Validity of assessment order passed u/s 144C - The assessment order passed by FAO two years after the DRP directions, is time barred and cannot be sustained.......

1 ....13 14 15 161718 19 20 21........ 129

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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,...