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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 51 to 100 of 561 Records

123 4 5 6........ 12

September 28, 2023 Case Laws Income Tax

Condonation of delay in filing the return of income - carry forward the capital loss denied - It is a settled position of law that the respondent Board has wide powers......
September 28, 2023 Case Laws Income Tax

Difficulty being faced by the Trusts to file income tax return (ITR) - CBDT directed to look into the matter and resolve the difficulty articulated by the aforementioned....
September 28, 2023 News GST

Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1
September 28, 2023 Case Laws Income Tax

Addition of interest income due to the difference of income of assessee as per 26AS statement and actual interest figure shown in the profit & loss account - Extra......
September 28, 2023 Case Laws Income Tax

Penalty u/s 271D - violation of provisions u/s 269SS - cash receipt claimed as advance against sales - recording of the satisfaction by the AO is sine qua non for......
September 28, 2023 Case Laws Income Tax

Principle of the mutuality - Maintenance charges received from members - The question whether it is exempt under the ‘Principle of Mutuality’ which even though Ld.......
September 28, 2023 Case Laws Income Tax

Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be....
September 28, 2023 Case Laws Customs

Delay of 14 years in adjudication of SCN - Assessee was not knowing that matter was put in the call book - Authorization of Directorate of Revenue Intelligence (DRI) to.....
September 28, 2023 Case Laws Customs

Amendment in the shipping bill - CESTAT allowed the amendment - The respondents specifically stated in the application that no claim would be made by them under......
September 28, 2023 Case Laws Customs

Valuation of imported goods - mixed lot of 100% polyester knitted fabric rolls of different colours and weight - Merely by providing NIDB data where it is not clear......
September 28, 2023 Case Laws Customs

Refund of excess amount paid over and above 1% of CVD - unjust enrichment - The refund claims were sanctioned by the original adjudicating authority itself. Those were......
September 28, 2023 Case Laws Customs

Denial of exemption of DFIA benefits - While the legislative purpose and intent of policy makers is not required to be looked into for interpreting any notification, it.....
September 28, 2023 Case Laws Customs

Absolute Confiscation - penalty u/s 114AA of FA - baggage - gold bars shoes and socks - The adjudicating authority has held that the gold does not fall under the......
September 28, 2023 Case Laws Customs

Classification of goods intended to be imported - stepper motor for idle air control valve - The stepper motor (3800-B07F-0000) proposed to be imported by the applicant.....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Condonation of delay in filing the claim - Refusal to admit the claim - IBC is a time bound process and the Liquidator cannot accept a belated Claim, which would go......
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of application u/s 9 of IBC - pre-existing dispute - There are force in the contention of the Appellant that since they had never accepted any liability to....
September 28, 2023 Case Laws Insolvency and Bankruptcy

Admissibility of Section 7 application - Application is within the period of Limitation or not -The entire correspondence and the OTS proposals between the parties from.....
September 28, 2023 Case Laws Money Laundering

Legality of Bail granted - Money Laundering - The delay in completing the investigation by the CBI, Delhi cannot be a ground to presume that accused is not guilty of......
September 28, 2023 Case Laws Service Tax

Valuation of services - maintenance and repair charges - the value of goods supplied is ascertainable as appellant has paid VAT thereon. Therefore, the said amount on......
September 28, 2023 Case Laws VAT and Sales Tax

Applicability of ratio of decision of the Apex Court for the similar matters in other states - Classification of goods - Mosquito Mats, Coils and Vaporizers - Mortein......
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - acquittal of the accused - rebuttal of the presumption - the Learned Trial Court, by considering the legal presumption available under Section 139.....
September 28, 2023 Case Laws Indian Laws

Dishonour of Cheque - interference with the order of acquittal of the accused - If the Managing Director or Joint Director of the company takes personal responsibility......
September 27, 2023 Case Laws GST

Revocation of the cancellation of his GST registration - The impugned show notice dated 5.12.2021 fails to disclose the reason for proposing cancellation of the......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner with retrospective effect - it is deemed apposite to direct that the cancellation of petitioner’s GST registration shall......
September 27, 2023 Case Laws GST

Recovery of GST - Validity of garnishee proceeding - violation of principles of natural justice - the respondent authorities have not issued any notice in terms of......
September 27, 2023 Case Laws GST

Refund of amount deposited under a mistake - the period of limitation for applying for a refund as prescribed u/s 54 of the CGST Act, would not apply where GST is not......
September 27, 2023 Case Laws GST

Cancellation of GST registration of petitioner - The impugned order is being passed mechanically and without application of mind - In the present case, the manner in......
September 27, 2023 Case Laws Income Tax

Assessment u/s 153A - profit from the sale of the plot - additions in the hands of broker / commission agent - unexplained and undisclosed income of the appellant - In......
September 27, 2023 Case Laws Income Tax

Estimation of income - bogus purchases - When the Tribunal has thought it fit to reduce the disallowance at 6% from 12.5%, the Tribunal had before it the facts which......
September 27, 2023 Case Laws Income Tax

Income accrued in India - royalty receipts - what is sold is the copyrighted software which is shrink-wrapped - the consideration received on the sale of off-the-shelf,.....
September 27, 2023 Case Laws Income Tax

Additions towards unexplained liability as loan taken from Reliance Capital Ltd. - The loan from Reliance Capital was taken against property belonging to the party other....
September 27, 2023 Case Laws Income Tax

Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the....
September 27, 2023 Case Laws Income Tax

Additions u/s 43CA - Consideration for immovable property less than the stamp duty value - Large number of allottees shows the bona fide of the modus operandi of the......
September 27, 2023 Case Laws Customs

Revocation of Customs Broker License - failure to collect the KYC forms - In the facts of this case, the revocation of the license came into effect on 04.02.2019 and a......
September 27, 2023 Case Laws Customs

Demand of duty with interest - Valuation - Having accepted the enhanced value and paid duty on the same and not having re-exported the goods as was ascertained from the.....
September 27, 2023 Case Laws Customs

Levy of penalty u/s 114(iii) and 114AA against Customs Broker (CB) - the department has failed to establish that the appellants have connived or abetted in the......
September 27, 2023 Case Laws Customs

Seeking provisional release of seized goods - non-paper materials in waste paper consignments being imported from other countries - review of the policy by issuance of......
September 27, 2023 Case Laws Customs

Classification of goods proposed to be imported - due to the exclusion clause the said label or similar articles in strip would not be covered under Heading 58.06 -......
September 27, 2023 Case Laws Service Tax

Abatement of appeal upon death of appellant - Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - on the death of the appellant,.....
September 27, 2023 Case Laws Service Tax

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at......
September 27, 2023 Case Laws Central Excise

Condonation of delay in filing revision application - Exclusion time spend for pursuing the appeal before CESTAT (wrong forum) - The entire issue from the angle that the....
September 27, 2023 Case Laws Central Excise

CENVAT Credit - imported scrap - Since, the DRI has withdrawn all the records, the Appellants cannot be expected to produce documents showing transport of the imported......
September 27, 2023 Case Laws Indian Laws

Validity of Arbitral Award - determination of loss / award - Hudson’s formula like other formulae, which are only rough approximations of the cost impact of unabsorbed......
September 26, 2023 Case Laws GST

Levy of penalty for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of......
September 26, 2023 Case Laws Income Tax

TP Adjustment - comparable selection - Clearly, since according to the Tribunal the segmental information was not available, the comparables were ordered to be excluded.....
September 26, 2023 Case Laws Income Tax

Addition u/s. 56(2)(vii)(c) - additional 82,200 shares allotted to assessee due to renouncement of rights by wife & father of the assessee - the aim and intention behind....
September 26, 2023 Case Laws Income Tax

Rectification of mistake - adjustment made u/s 143(1)(a)(vi) to the returned income in respect of presumptive income declared u/s. 44AD - the Intimation, making......
September 26, 2023 Case Laws Income Tax

Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services.....
September 26, 2023 Case Laws Income Tax

Credit of TDS denied as barred by limitation - We do not understand why the AO raised a demand in intimation u/s 143(1) of the Act without giving credit of the amount of....
September 26, 2023 Case Laws Income Tax

Claim of expenditure u/s 37(1) even if there is no corresponding income / revenue - The tax authorities have also taken a view that the assessee has not shown any sales.....

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...