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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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N: Amendment in the FDs Order No. F.12(5) FD/Tax/2023-102 dated 10.02.2023
N: Seeks to notify special procedure to be followed by the electronic com...
N: Seeks to notify special procedure to be followed by the electronic com...
C: Nomination in respect of U.S. Department of Justices Intellectual Prop...
F: Would GST be applicable on the portion of statutory levy charged by Au...
H: Seizure of Cash - Power of the GST authorities to seize the cash of a ...
H: Denial of benefit of ITC which was not reflected in GSTR 2A - Merely o...
H: Jurisdiction to issue notice u/s 148 - Income escaping assessment - As...
H: Revision u/s 264 in favor of assessee - CIT rejected the application -...
H: Protective assessment - Addition in the hands of the Assessee Firm on ...
H: Revision u/s 263 - Applicability of provisions of 56(2)(vii)(b) - Docu...
H: Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buybac...
H: Non-genuine unsecured loan u/s. 68 - When part of the loans taken from...
C: Redressal of investor grievances through the SEBI Complaint Redressal ...
H: Capital gain computation - real owner of asset - the land was purchase...
H: Addition of income u/s 69A or Business income - surrender of income du...
H: Cancellation of GST registration of petitioner - the competent authori...
H: Refund u/s 54 - Rejection of Input Tax Credit (ITC) on capital goods d...
H: Addition u/s 69A - cash deposited in bank on various dates during the ...
H: Preferential rate of duty - Eligibility of FTA duty benefit - denial o...
H: Refund of anti dumping duty wrongly paid by the assessee - Refund of a...
F: Interest rate
F: Interest Liability under GST
H: Valuation of Export duty on Iron ore - The entire process of Adjudicat...
H: 100% EOU - Refund of excess self-assessed Excise duty - During the int...
H: Ex-parte order - Appellant could not represent its case due to medical...
N: Securities and Exchange Board of India (Listing Obligations and Disclo...
A: Process for cancellation of GST registration
A: THE MEDIATION ACT, 2023 - AN OVER VIEW
A: Section 16(4) of the CGST Act is constitutionally validity