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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

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Income Tax - Rationalisation of the provisions of Charitable Trust and...

Income Tax

Rationalisation of the provisions of Charitable Trust and Institutions - Application of corpus fund or loans or borrowings shall not allowed as application if it is deposited back or invested into corpus fund in more than 5 years

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H: Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In...

H: Rejection of refund claim - opportunity of hearing not provided - As p...

H: TDS u/s 194H - commission- trade discount allowed by the assessee to I...

H: Block Assessment - prosecution Proceedings- Offence Committed u/ s 276...

H: Reopening of assessment u/s 147 - Period of limitation - The audit par...

H: Deduction u/s 54B - investment made prior to the date of sale - Agricu...

H: Due date for filing of Income Tax Returns - benefit of carry forward o...

H: Penalty imposed u/s 271A - Failure to maintain books of accounts - no ...

H: LTCG - Deduction u/s 54F - whether the assessee herein has actually co...

F: EXPORT CONSIGNMENT

H: TDS u/s 195 - As the assessee rendered International services outside ...

F: HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.

F: Input tax credit

F: Import of service - Payment not made/written off

F: announced amnesty scheme for returns

F: Credit of ITC

F: Transitional Provisions (Trans-1) under GST Act.

H: Levy of penalty - mens rea to evade tax in the present case as the goo...

H: Revisional powers - Since the assessment order was passed under the Ha...

A: LIMITATION IN IBC FOR CASE COVERED UNDER SICA

A: The Court may throw a meritorious case for latches if filing is an aft...

A: GST provisions cannot be interpreted to deny the right to trade and co...

A: Cancellation of GST Registration without stating a reason in SCN/Order...

H: TP Adjustment - benchmarking done by the assessee by adopting internal...

H: Classification of imported goods - seamless tubes and pipes - the good...

H: Refund of service tax paid on such vacant land - unjust enrichment - i...

H: Valuation - related party transaction - The revenue’s concern in exami...

H: Classification of imported goods - Parts - Cutter Suction Dredger alon...

H: Retrospective withdrawal of exemption - exemption from sales tax / VAT...

H: Inter unit transfer of goods would constitute a sale or not - It is th...