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Highlights / Annotations / Catch Notes For 2023

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H: Rectification u/s 254 - The High Court acknowledges that the Tribunal ...

H: Deduction u/s. 80P(2)(a)(i) - interest income earned on its investment...

H: Taxability of income in India - receipts from services rendered to Ind...

H: Scope of adjustments u/s. 143(1) - Applicability of presumptive provis...

H: TP adjustment - goods Exported to the Associated Enterprises (AE) - Th...

H: Income accrued in India or not - Dependent Agent - PE in India or not?...

F: INQUIRY BY THE APPELLATE AUTHORITY

H: Penalty levied u/s 271B - not getting accounts Audited within the due ...

H: Disallowance u/s 40(a)(i) as assessee not deducted TDS - The Tribunal ...

H: Levy of penalty u/s 271(1)(c) - Defective notice u/s 274 - Emphasizing...

H: Disallowance of the claim for Bad Debts written off - Disallowance of ...

F: GST PENALTY SECTION 122

N: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...

F: Reconciliation of Eway bills

F: E-Way Bill Generation-Transporter does not have GSTIN

F: ITC CLAIMED AFTER DUE DATE

H: Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962...

H: Duty liability - Eligibility for the alternative exemption notificatio...

H: Invocation of larger (extended) period of limitation under Section 28(...

H: Classification of imported goods - Applicable rate of Basic Customs Du...

N: Exemption from specified income U/s 10(46) – ‘Tamil Nadu Electricity R...

H: Seeking amendment in the shipping bills - Period of limitation - The T...

N: Export of food commodities through National Cooperative Exports Limite...

C: Margin for Derivative Contracts

C: Amendments to the All Industry Rates of Duty Drawback effective from 0...

C: Periodic reporting format for Investment Advisers

A: TIMELINE FOR REFUND UNDER SECTION 38(3) OF THE DELHI VALUE ADDED TAX, 2004

A: PRE-DEPOSIT & STAY OF DEMAND

A: Who is The Regulatory Body of GIFT City in India?

N: Securities and Exchange Board of India (Employees Service) (Second Ame...