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Highlights / Annotations / Catch Notes For 2023

Home Highlights Year 2023

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Showing 951 to 1000 of 6412 Records

1 ....16 17 18 192021 22 23 24........ 129

November 5, 2023 Case Laws Income Tax

Undisclosed income (from equity transactions) - unexplained investment (by way of cash deposit) u/s 69 r/w Section 115 BBE - huge amount of money was transacted using......
November 5, 2023 Case Laws Income Tax

TP adjustment on interest on advances given to AEs - LIBOR + 260 basis points - the transactions of loans advanced to AEs by the assessee was adequately demonstrated by.....
November 5, 2023 Case Laws Income Tax

Estimation of income - On Money - Unaccounted on money receipt from the real estate project - the assessing officer being investigator and adjudicator was under......
November 5, 2023 Case Laws Income Tax

Adjustment of refunds granted for computing of interest u/s 244A - the manner in which the assessing officer has adjusted the refund is not correct and that the assessee....
November 5, 2023 Case Laws Income Tax

TP Adjustment - interest on delayed receivables - Assessee pleaded that the deferred receivables do not constitute a separate international transaction requiring......
November 5, 2023 Case Laws Income Tax

Delay filling appeal against Revision order u/s 263 - delay of 324 days - we are convinced that the assessee wanted to have the best of both the worlds and having tested....
November 5, 2023 Case Laws Income Tax

TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The......
November 4, 2023 Case Laws Income Tax

TP Adjustment - TPO rejected the ‘entity-level’ benchmarking done by assessee, instead made ‘unit-level’ comparison i.e. PLI of each unit was compared with the PLI of......
November 4, 2023 Case Laws Customs

Seeking grant of release of detained goods - import of Lithium Ion Cell - Compliance of BIS marking - There is no justification whatsoever on the part of the......
November 4, 2023 Case Laws Customs

Classification of imported Gold Coins - The Principal Commissioner has clearly committed a manifest error while viewing the judgment rendered in Khandwala Enterprise and....
November 4, 2023 Case Laws Customs

Levy of penalty u/s 117 - connivance in overvaluation of goods imported - Employees of the Customs Broker - A perusal of the impugned order does not point out as to what....
November 4, 2023 Case Laws Customs

Denial of duty exemption availed by the assessee in terms of EPCG Authorisation - export obligation - Delay in getting EODC - The appellant should not be taken to task......
November 4, 2023 Case Laws Customs

Re-valuation of the impugned goods imported - It is the settled position of law that NIDB data cannot be the only basis for rejection of the declared value - The Revenue....
November 4, 2023 Case Laws Customs

Classification of imported goods - import of accessories which are primarily used for positioning of the patient and his/her body parts on various machines including......
November 4, 2023 Case Laws Customs

Classification of imported goods - Ink Jet Printers - In the instant case, the appellant have confirmed that the machines are capable of receiving data through USB Port.....
November 4, 2023 Case Laws Insolvency and Bankruptcy

Rejection of Resolution plan of another partly - Appellant, who is a dissatisfied minority, a single homebuyer has to sail alongwith the view of the majority in terms of....
November 4, 2023 Case Laws Service Tax

Commercial training or coaching’ services - The Commissioner has recorded a finding, after careful examination of the activities undertaken by the Indian Institute that.....
November 4, 2023 Case Laws Central Excise

Benefit of exemption - Kraft Paper - non-compliance with the condition that Kraft Paper is manufactured from the pulp stage - The appellant did have the pulping machine.....
November 4, 2023 Case Laws Central Excise

Denial of CENVAT Credit - It is on record that the credit had been reversed well before issue of notice. There was, thus, no cause to initiate proceedings under rule 14.....
November 3, 2023 Notifications GST

Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 u/s 73....
November 3, 2023 Case Laws GST

Exemption from GST - educational institution - fee collected by the petitioner from its enrolled students to extend the benefit of coaching for entrance examination and.....
November 3, 2023 Case Laws Income Tax

Nature on sale - Slump Sale - capital gain u/s 50B - Transfer of asset or not? - Section 50B of the Act provides a mechanism for assessment of capital gain on ‘transfer’....
November 3, 2023 Case Laws Income Tax

Disallowance of engineering fees paid to its head office - Assessee only remitted the engineering fee to the head office. There is no dispute with regard to the fact......
November 3, 2023 Case Laws Income Tax

Reopening of assessment - validity of notice u/s 148A - computation of capital gain - the petitioner is categorical that he has not received any income in the AY 2016-17....
November 3, 2023 Case Laws Income Tax

Validity of order u/s 119(2)(b) - Rejection of request for Condonation of delay in filing of Income Tax Return (ITR) - Non speaking order - This Court finds that the......
November 3, 2023 Case Laws Income Tax

Benefit of Refund - Retention / withholding of refund in anticipation of demand - Status of the enforceability of the demand for the assessment years - Proceedings are......
November 3, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Salary receipts filled under NRI status - The clarification given by the CBDT is to mitigate the hardships faced by the......
November 3, 2023 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte......
November 3, 2023 Case Laws Income Tax

Nature of expenses - payment of royalty - revenue or capital expenditure - Permission to user the name and Trade Mark - Royalty is payable on the basis of Annual Sales......
November 3, 2023 Case Laws Income Tax

Value of electricity supplied for the purpose ALP and claim of deduction u/s. 80IA - The assessee has rightly computed the sale of electricity generated through its CPP.....
November 3, 2023 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - Transaction with shell companies - No adverse inference can be drawn against the assessee on basis of doubtful credentials of SVPL as the.....
November 3, 2023 Case Laws Income Tax

Penalty u/s. 271D - Cash Loan - AO treated it as undisclosed investment - Once the source of money invested by the assessee has been given the color as that of......
November 3, 2023 Case Laws Customs

Maintainability appeal before High Court - Substantial Question of Law - Imposition of penalty u/s 114AA of Customs Broker / CHA - CESTAT found that the case of the......
November 3, 2023 Case Laws Customs

Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period......
November 3, 2023 Case Laws Insolvency and Bankruptcy

Admission of Section 9 application - CIRP - Insofar as the submission that the cheques which were submitted in the Bank by the Operational Creditor were security......
November 3, 2023 Case Laws Insolvency and Bankruptcy

Validity of order if Initiation of CIRP - After the final hearing of the matter, ITAT reserved the order for passing - Thereafter, appellant prayed for recall the......
November 3, 2023 Case Laws Service Tax

Determination of normal period of limitation - Extension of period from 18 months to 30 months - The amendment will not put life into dead cases but those which are......
November 3, 2023 Case Laws Service Tax

Best judgment assessment - The assertion of the learned counsel that Form 26AS can be provided only by the Income Tax department to the Central Excise officers is not......
November 3, 2023 Case Laws Money Laundering

Money Laundering - proceeds of crime - Schedule/Predicate Offence - the mandate that grounds of arrest would have to be conveyed in writing to the accused would not......
November 3, 2023 Case Laws Service Tax

Liabillity of pay service on reverse charge basis (RCM) - Business Entity or not - The collection of processing charges or a cost markup on the medicines purchased on......
November 3, 2023 Case Laws Central Excise

Refund of duty paid under protest - principles of unjust enrichment - incidence of duty passed upon to their customers or not - A certificate given by a professional......
November 3, 2023 Case Laws Central Excise

Levy of Additional duty of excise - clearance of pre-budget stock after 10.07.2014 - Once the levy is not there at the time when the goods are manufactured or produced,.....
November 3, 2023 Case Laws VAT and Sales Tax

Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name......
November 3, 2023 Case Laws Indian Laws

Dishonour of Cheque - noncompliance of certain terms of the settlement agreement - once a compromise has been arrived at and an offence u/s 138 of the NI Act is......
November 2, 2023 Case Laws GST

Violation of principles of natural justice - Thus, it is clear that by means of the last so-called III Opportunity of hearing, the petitioner was granted only a short......
November 2, 2023 Case Laws GST

Restriction on Benefit of reduction / Nil rate of penalty - Applicability of Section 73(11) or 73(8) - assessee had paid the tax within thirty days from the issue of......
November 2, 2023 Case Laws GST

Provisional attachment of bank account of petitioner - Since the proceedings were initiated under Section 67 of CGST Act, this procedure falls under Chapter XIV. Hence,.....
November 2, 2023 Case Laws GST

Cancellation of GST registration of petitioner - Failure to file GST returns - It is found difficult to extend further time for filing the returns and restrain the......
November 2, 2023 Case Laws Income Tax

Upfront payment of processing fee on the loan - revenue expenditure u/s 37 or capital expenditure - merely because the loan processing charges though paid upfront but......
November 2, 2023 Case Laws Income Tax

Assessee in Default u/s 201(1) and 201(1A) - period of limitation - non deduction of TDS - the term ‘reasonable period’ in the absence of any statutory limitation cannot....

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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