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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 851 to 900 of 6412 Records

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November 10, 2023 Case Laws Income Tax

Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a......
November 10, 2023 Case Laws Income Tax

Offence punishable u/s 276B - delay in depositing the TDS amount - reasonable cause- delay is ranging between 31 to 214 days - delay due to COVID-19 Pandemic situation -....
November 10, 2023 Case Laws Income Tax

Revision u/s 263 - Failure to get books of account audited u/s 44AB - Incorrect claim of benefit of section 44AD - The assessee has not only failed to get its accounts......
November 10, 2023 Case Laws Income Tax

TP Adjustment - Disallowance of non-operating and non-allocable expenses incurred for exploring new business in the line of Maintenance and Operations of Transportation.....
November 10, 2023 Case Laws Income Tax

Determination of cost of Acquistion of assets - reduction of amount subsidy from cost - entertainment subsidy being for the promotion of cinema/ multiplex industry; only....
November 10, 2023 Case Laws Income Tax

Revision u/s 263 against non-existence entity - two consecutive revision proceedings - When the original revisionary order was itself illegal and without jurisdiction,......
November 10, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - PE in India - Indo-UK Treaty - the “meaning of furnishing” emphasizes the idea of providing necessary or other services. It......
November 10, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons to believe - Superannuation fund - Exemption u/s 10(25)(iii) - Evidently, as on the date of issuance of notice of reopening of.....
November 10, 2023 Case Laws Income Tax

Validity of assessment order passed u/s 153A - mandatory approval was being granted mechanically - A mere endorsement to a list of cases of Assessment Orders by putting.....
November 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - sham transaction - Revenue authorities referred and relied on material and statements of various broker or entry operator recorded or......
November 10, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - Balances of partner’s capital account - where the balances are carried forward from the earlier assessment year and there are no movements in......
November 10, 2023 Case Laws Customs

Levy of penalty - Confiscation - dumb barge - the non-filing of IGM in the present case is certainly without any fraudulent intent, and at best is no more than an......
November 10, 2023 Case Laws Customs

Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in.....
November 10, 2023 Case Laws Customs

Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the......
November 10, 2023 Case Laws VAT and Sales Tax

Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not......
November 10, 2023 Case Laws Indian Laws

Seeking appointment of an arbitrator for the adjudication of disputes - The two conditions contained in Clause 55 of the GCC, one relating to 7% deposit of the total......
November 9, 2023 Case Laws GST

Release of cash seized from the Petitioner - More than 6 months have passed from the date of seizure - Admittedly, there is no requisition under section 132(A) of the......
November 9, 2023 Case Laws GST

Validity of third notice issued u/s 73 of the GST Act, 2017 - the petitioner has a remedy to file reply to the show cause notice before the respondent authorities -......
November 9, 2023 Case Laws Income Tax

Additions beyond the scope of limited scrutiny assessment - Conversions of Limited Scrutiny to Extensive Scrutiny - no steps has been taken to convert the limited......
November 9, 2023 Case Laws Income Tax

Accrual of income - Taxability of income - interest income generated on the funds received from Gol - ownership of Interest earned - Since the entire amounts received as....
November 9, 2023 Case Laws Income Tax

Revision u/s 263 - there was no error in the order of the AO vis-à-vis the issue of the assessee having not deducted tax at source on any alleged granules work payment......
November 9, 2023 Case Laws Income Tax

Seeking a lower deduction of tax certificate (“LDC”) - LDC was grated for TDS @ 0.5% instead of @ 0.01% as sought - The reasons furnished by the Respondent No. 1 qua the....
November 9, 2023 Case Laws Income Tax

TDS u/s 192 or 194J - payment to the consultant-doctors and retainer-doctors - Whether there was employer- employee relation between both the parties? - Certain clauses.....
November 9, 2023 Case Laws Income Tax

Revision u/s 263 - it is amicably realized that all these information, which were never submitted before the revenue authorities, are crucial in deciding the issues in......
November 9, 2023 Case Laws Income Tax

Benefit exemption from income tax - insurance business - the assessee is entitle to claim exemption under section 10(15) towards interest income from tax free bonds,......
November 9, 2023 Case Laws Income Tax

TDS u/s 195 - India-UAE DTAA - payments made to Dubai Leading Technologies - It is business transaction and not in the nature of Fee for Technical Services (FTS) - there....
November 9, 2023 Case Laws Income Tax

Applicability of Higher Rate of Tax u/s 115BBE - the amount surrendered during survey was duly reflected in the books of account and the source it was declared/explained....
November 9, 2023 Case Laws Income Tax

Provision for obsolete stock - The provision for obsolete stock is allowable but it requires to be satisfied that the value of obsolete items of inventory is valued on......
November 9, 2023 Case Laws Customs

Refund of Anti Dumping Duty - refund application filed without challenging the assessment order - it is undisputed fact by the revenue also that the ADD paid by the......
November 9, 2023 Case Laws Customs

Revocation of benefit under the Merchandise Exports from India Scheme [MEIS] with retrospective effect - Notably, given that the entire MEIS scheme faced scrutiny at the....
November 9, 2023 Case Laws Customs

Condonation of delay in filing the Cross Objections - The department has, therefore, failed to furnish any satisfactory explanation for condoning the enormous delay in......
November 9, 2023 Case Laws Customs

Revocation of Customs Broker license - mis-declaration was not known to the appellants CB, and when they had specifically sought for examination of the goods under First....
November 9, 2023 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Present is a fit case to admit when inspite of several promises and acknowledgement, the Corporate Debtor failed to pay the outstanding debt. The......
November 9, 2023 Case Laws Central Excise

Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of.....
November 9, 2023 Case Laws Central Excise

Recovery/reversal of credit - Export of Goods - Credit was availed under Rule 16 on returned Goods - The view taken by the authorities below is that reversal of the......
November 9, 2023 Case Laws Central Excise

Recovery of CENVAT Credit - allegation of payment of duty by the supplier on exempted goods - the goods cannot be said to be exempt inasmuch as the notification relied......
November 9, 2023 Case Laws Central Excise

From careful reading of Section 66 D(f) of the Finance Act, 1994, there is no ambiguity that the statute does not envisage levy of service tax on any process amounting......
November 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - non-joinder of the Company as accused, which otherwise is treated as principal offender being drawer of the cheque, the Director of the Company......
November 8, 2023 Case Laws GST

Collection of GST by the respondent (service provider) wrongly - Amount collected by the National Board of Examinations (NBE) - Amount to be returned / refunded by the......
November 8, 2023 Case Laws GST

Rejection of refund claim - it is clear that the State is only dilly-delaying on the issue and merely on account of the fact that the State is in the process of filing......
November 8, 2023 Case Laws GST

Attachment of Bank account of petitioner - After the expiry of one year period, the authority has issued the fresh order of provisional attachment, such action of the......
November 8, 2023 Case Laws Income Tax

Validity of reassessment u/s 147 - If the AO had only verified in the portal of assessee before initiating proceedings, particularly when he had the PAN number with him,....
November 8, 2023 Case Laws Income Tax

Validity of reopening of assessment - if only the AO who applied for approval under Section 151 of the Act had only read the approval form, he would have made the......
November 8, 2023 Case Laws Income Tax

Validity of assessment order passed u/s 153A r.w.s. 143(3) - Extension of period of limitation - reference made by the revenue to Swiss authorities - Since the reference....
November 8, 2023 Case Laws Income Tax

Characterization of receipts - transfer of shares - Business income or capital gains - CIT(A) did not go deep into the part of the consideration relatable to transfer of....
November 8, 2023 Case Laws Income Tax

Applicability of special tax rate u/s 115BBE - income surrendered in search and seizure operation u/s 132 and offered in the return of income - Admittedly, assessee has.....
November 8, 2023 Case Laws Income Tax

Nature of expenditure - amount paid on retirement of partner - Allowable revenue expenditure or capital expenditure - CIT(A) without appreciating proper facts of the......
November 8, 2023 Case Laws Income Tax

Determination of correct income - Scope of rectification u/s 154 - reduction in the income - If the contention of the revenue has to be accepted then the provisions of......
November 8, 2023 Case Laws Income Tax

Addition u/s 69 - unpaid purchase consideration and the future commitment made to the builder by the assessee - Builder has shown the amount as due in its books of......
November 8, 2023 Case Laws Income Tax

Assessment u/s 153C - the assessee cannot be held to be having control over what the third person records in his regular books of accounts or in the parallel books of......

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register