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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 901 to 950 of 6412 Records

1 ....15 16 17 181920 21 22 23........ 129

November 8, 2023 Case Laws Income Tax

Revision u/s 263 - Belated filing of return for claiming deduction u/s 80-IA - the requirement of separate balance sheet of the power generation unit for admissibility......
November 8, 2023 Case Laws Customs

Classification of imported goods - Steel Balls - The appellants cannot be forced to continue the classification they adopted in the past even though it was incorrect.......
November 8, 2023 Case Laws Customs

Valid sanction of refund or not - conversion of foreign going vessel to coastal run - subsequent on finalization, whatever un-utilised consumables were there, the excess....
November 8, 2023 Case Laws FEMA

Recovery of penalty imposed on the respondent - Validity of insolvency notice issued to the respondent - interpretation of statute - words creditor, debt and debtor as......
November 8, 2023 Case Laws Insolvency and Bankruptcy

Rejection of section 9 application - pre-existing dispute - The Adjudicating Authority did not commit any error in holding that there is a pre-existing dispute. When the....
November 8, 2023 Case Laws Service Tax

Levy of Service tax - ‘commercial’ institute or not - The words ‘recognized by law for the time being in force’ cannot be construed so as to restrict its’ coverage only.....
November 8, 2023 Case Laws Service Tax

Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression......
November 8, 2023 Case Laws Service Tax

Rejection of refund claim - scope of SCN - since the learned Commissioner (Appeals) has traveled beyond the scope of the show-cause notice and applied entirely the......
November 8, 2023 Case Laws VAT and Sales Tax

Interpretation of statute - Section 13(1)(f) of the UP VAT Act - Claim of full ITC on inputs - amount of tax paid towards the purchase of raw Rice Bran - scope of the......
November 8, 2023 Case Laws Income Tax

Timeframe for Disposal of Appeals [pending] before Commissioner (Appeals) in Income Tax - Working/Sanctioned Strength of the Commissioner (Appeals) - So far as......
November 7, 2023 Case Laws GST

Claiming benefit of input tax credit when compounding is filed and is accepted - initiation of proceedings u/s 74 - Under the GST regime all details are available in the....
November 7, 2023 Case Laws Income Tax

Validity of Settlement Commission proceeding - Once there is a clear finding recorded that there was a failure on the part of the petitioners to make proper declaration.....
November 7, 2023 Case Laws Income Tax

Penalty levied u/s 270A - misreporting of income un/s 270A(8) and 270A(9) or not - Assessee filed the ITR after search conducted on third party but before the due date......
November 7, 2023 Case Laws Income Tax

Revision u/s 263 - addition u/s. 68 r.w.s. 115BBE - Assessee has submitted before the AO that the repayment of unsecured loan was made from sell proceeds - the Tribunal.....
November 7, 2023 Case Laws Income Tax

Addition u/s 69 - unexplained investment made in purchase of plot - Transaction found during the survey was neither recorded in the books of account for the year nor any....
November 7, 2023 Case Laws Income Tax

Addition u/s 40(A) - service charges paid to division of the holding company - assessee has been able to demonstrate that the services were charged by SCS to the......
November 7, 2023 Case Laws Income Tax

Income taxable in India - TDS u/s 195 - Royalty or Business Profit - the process involved in providing the services to the end users / customers is not “secret” but a......
November 7, 2023 Case Laws Income Tax

Computation of interest u/s 234C - i it is pertinent to note that section 234C refers to the term “returned income” in comparison to section 234B which refers to the......
November 7, 2023 Case Laws Income Tax

Capital Gain - Transfer of property u/s 2(47) - Scope of Consent Terms (Agreement) - Nothing has been brought on record by the AO to show that the Purchaser was willing.....
November 7, 2023 Case Laws Income Tax

Benefit of exemption u/s 10(37) - the exemption provided u/s 96 of the Act is wider in scope than the tax exemption provided in the existing provisions of the Income Tax....
November 7, 2023 Case Laws Income Tax

TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have......
November 7, 2023 Case Laws Customs

Revocation of Customs Broker License - the appellant has transferred his license to Shri Souvik Guha Sarkar to transact the business in appellant’s name. The said act is....
November 7, 2023 Case Laws Customs

Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being......
November 7, 2023 Case Laws Customs

Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of.....
November 7, 2023 Case Laws Insolvency and Bankruptcy

Rejection of the Resolution Plan approved by the Committee of Creditors (CoC) - When the plan is approved with requisite vote, it has to be assumed that the said......
November 7, 2023 Case Laws Central Excise

CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain......
November 7, 2023 Case Laws Central Excise

Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is.....
November 6, 2023 Case Laws GST

Coercive methods adopted for deposit of tax - since the petitioner has unequivocally made clear that he does not wish to voluntarily deposit any tax with the concerned......
November 6, 2023 Case Laws GST

Withholding of Refund of accumulated Input Tax Credit - there is no order staying the operation of the order-in-appeal dated 19.06.2023 - It cannot be accepted that the.....
November 6, 2023 Case Laws Income Tax

Guilty of contempt of the orders passed by the writ Court - Proceedings against the DCIT for disobeying the orders (directions) of HC - DCIT submitted that they have......
November 6, 2023 Case Laws Income Tax

Invocation of 153A & 153C - cash seized during assembly election - entitlement to exception u/rule 112F(ii) of the Income Tax Rules, 1962 - Unless, the cash that was......
November 6, 2023 Case Laws Income Tax

Disallowance u/s 80IA/80IB - There is no requirement u/s 80IA(5) of the Act to adjust profits derived from the eligible units against the losses that stand absorbed......
November 6, 2023 Case Laws Income Tax

Addition u/s 68 - undisclosed income - investment made in shares issued at premium - AO asked himself the wrong question and proceeded thereafter on the wrong path. -......
November 6, 2023 Case Laws Income Tax

Validity of Revision u/s 263 - Even if it were to be accepted that the assessment has been completed by mere reference to the provisions of section 44AD by the AO, even.....
November 6, 2023 Case Laws Income Tax

Reopening of assessment - bogus long-term capital gain has escaped assessment - Scope of the reasons recorded by the AO - The reasons are to be seen in its substance. If....
November 6, 2023 Case Laws Income Tax

Defective return - Rectification u/s 154 - the gross receipt of the assessee from the business carried out by the assessee was not more than to Rs. 1 Crore, therefore......
November 6, 2023 Case Laws Income Tax

While issuing Draft order u/s 144C, AO issued demand notice with penalty notice - If particular income is taxable under the I.T. Act, it cannot be taxed on the basis of.....
November 6, 2023 Case Laws Income Tax

Revision u/s 263 by CIT - lack of enquiry proved or not? - AO has accepted the genuineness of the cash deposited in the bank account after a conscious and independent......
November 6, 2023 Case Laws Customs

Valuation of imported goods - related party transactions - addition of 5% royalty on carbon brushes under Rule 10(1)(c) - the pricing was at arm’s length and the......
November 6, 2023 Case Laws Customs

Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification......
November 6, 2023 Case Laws Service Tax

Classification of services - business auxiliary services or not - The Subsidiary company is also undertaking the activity of clearing and forwarding agent. No clause of.....
November 6, 2023 Case Laws Service Tax

Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax.....
November 6, 2023 Case Laws Service Tax

Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the.....
November 6, 2023 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Wire Nails - to fall within the meaning of “Fastener” or not - The respondent (Revenue) has to show as to why wire nails are put.....
November 5, 2023 Case Laws GST

Refund of unutilised input tax credit - inverted duty structure - The impugned orders proceed on erroneous assumptions and presumptions. The premise on which the claim......
November 5, 2023 Case Laws GST

Authorization for seizure of Gold - There cannot be authorisation in respect of each and every person and each and every article, goods, books, and documents which may......
November 5, 2023 Case Laws GST

Valuation - consideration - inclusion of value of diesel provided by the service recipient Free of Cost (FOC) in the truck of the GTA - Without fuel the entire business.....
November 5, 2023 Case Laws GST

Validity of demand notice issued under the Revenue Recovery Act - The appellant, not having availed the alternate remedy under the statute, cannot feign ignorance of the....
November 5, 2023 Case Laws Income Tax

Revenue entitlement to recover dues for the period which precedes the date of approval of the RP by the NCLT under IBC - Extinguishment of liability as per the approved.....
November 5, 2023 Case Laws Income Tax

Recovery of Income tax demand with penalty against company dissolved - Conclusion of CIRP proceedings under IBC - Extinguishment of liability as per the approved......

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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