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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 51 to 100 of 502 Records

123 4 5 6........ 11

October 28, 2023 Case Laws Income Tax AT

Tribunal Orders Re-computation of Interest on Refund u/s 244A, Stresses Judicial Propriety in Following Past Decisions.
October 28, 2023 Case Laws Customs AT

Social Welfare Surcharge on Basic Customs Duty Adjusted; Appeals Allowed, Providing Relief in Contested Bills of Entry.
October 28, 2023 Case Laws Service Tax AT

TDS Amount Excluded from Service Tax Valuation on Imported Services, Appellant Not Liable for Additional Tax Payment.
October 28, 2023 Case Laws Central Excise HC

Court Rules Administrative Letter Insufficient for Prosecution Sanction in Central Excise Case; Requires Formal Order.
October 27, 2023 Case Laws GST HC

ITC Must Be Granted if Assessing Officer Satisfied, Even If Not in GSTR-2A, for Bona Fide Claims.
October 27, 2023 Case Laws Income Tax HC

Section 147: Taxpayer's Right to Contest Hinges on AO's Detailed Documentation and Communication of Reopening Reasons.
October 27, 2023 Case Laws Income Tax HC

High Court Quashes Tax Assessment Reopening for Violating Natural Justice; Assessee Not Given Time to Respond.
October 27, 2023 Case Laws Income Tax AT

Share Valuation u/s 56(2)(viib): AO Adds Difference Between Issue Price and Fair Market Value.
October 27, 2023 Case Laws Income Tax AT

DRP's Directions u/s 144C(13) Deemed Colorable, Violating Principle Against Indirect Prohibitions in Assessments.
October 27, 2023 Case Laws Income Tax AT

Unlisted DSPML shares transfer taxed as capital gains, qualifying for exemption u/s 54EA of the Income Tax Act.
October 27, 2023 Case Laws Income Tax AT

Management Service Fees Not "Royalty" Under Article 12(4) of DTAA: No Transfer of Know-How or Experience Involved.
October 27, 2023 Case Laws Customs HC

Authorities Should Have Allowed Re-Export of Goods Without Penalty as Appeal is Pending Before Appellate Authority.
October 27, 2023 Case Laws Customs AT

Court Finds No Evidence of Illegal Importation Involvement Under Customs Act Sections 112 and 114; Penalties Challenged.
October 27, 2023 Case Laws Customs AT

Customs Broker License Revocation: CBEC Circular and FSSAI Guidelines Clarify NOC Responsibilities of Customs Authorities.
October 27, 2023 Case Laws Customs AT

Refund Claim Approved: Ambiguity in Sl No.20 and 20A Allows NIL Rate of BCD; Revenue Cannot Deny Refund.
October 27, 2023 Case Laws SEBI HC

Shareholders Must Disclose Settlement Information Under Regulation 29 to Ensure Transparency and Prevent Company Disharmony.
October 27, 2023 Case Laws Insolvency and Bankruptcy AT

Operational Creditor's Section 9 Application Dismissed Due to Statute of Limitations in IBC Case.
October 27, 2023 Case Laws Service Tax HC

University Loses Service Tax Exemption on Property Rentals Due to 2013 Amendment in Mega Exemption Entry 9.
October 27, 2023 Case Laws Service Tax AT

Service Tax Not Applicable on Passenger Service Fees and Airport Taxes, Exempted Under Notification No. 12/2010.
October 27, 2023 Case Laws Service Tax AT

Court Rules No Service Tax on Notional Interest from Interest-Free Security Deposits for Rental Properties.
October 27, 2023 Case Laws Service Tax AT

Service Tax Dispute Over Unaccounted Challans Between Kolkata and Bhubaneswar Units; Examining Three-Year Transactions.
October 27, 2023 Case Laws Service Tax AT

Appellant Not Liable for Service Tax: No Involvement in Conceptualization, Visualization, or Designing of Advertisements.
October 26, 2023 Case Laws GST HC

Court Denies Anticipatory Bail for Directors in PAN Misuse and GST Evasion Case; Custodial Interrogation Deemed Necessary.
October 26, 2023 Case Laws GST HC

Court Orders Disbursement of Interest on Refunded Input Tax Credit Due to Inverted Tax Structure.
October 26, 2023 Case Laws Income Tax HC

ITAT Deletes Undisclosed Profit Additions; Requires Revenue to Prove Taxpayer's Handwriting on Seized Documents; Allows Admission Retraction.
October 26, 2023 Case Laws Income Tax HC

Court Invalidates Late Fee for TDS Filing: Section 234E Cannot Apply Without Section 200A for 2012-2015 Assessments.
October 26, 2023 Case Laws Income Tax HC

Court Rules Taxation and Other Laws Act Can't Override Finance Act on Reopening Assessments u/s 148A(d.
October 26, 2023 Case Laws Income Tax AT

British Airways' Payment for Altea System Use Not Considered 'Royalty' Under Act or Indo-Spain Treaty.
October 26, 2023 Case Laws Income Tax AT

Assessee's Advances Not Quasi Capital; LIBOR Rate Inapplicable for ALP Adjustments, Micro Inks Ltd. Case Irrelevant 'sLength.
October 26, 2023 Case Laws Income Tax AT

Property Transfer as Gift: Daughter Exempt from Tax, But Assessee Liable for Capital Gains u/s 56(2)(vii.
October 26, 2023 Case Laws Income Tax AT

Fuel Stock Sale: TIPS Database Deemed Reliable for Transfer Pricing; No Evidence Against TPO's Methodology Found.
October 26, 2023 Case Laws Income Tax AT

PCIT's Reopening of Assessment u/s 263 Deemed Inappropriate After AO's Verification and Acceptance u/s 40A(3).
October 26, 2023 Case Laws Income Tax AT

Patent Filing Expenses Eligible for Weighted Deduction u/s 35(2AB), Must File in India Per Patent Act Section 7.
October 26, 2023 Case Laws Customs AT

Confiscation Unjustified: Department Failed Procedure, No Mis-declaration Found. Burden of Proof Not Met.
October 26, 2023 Case Laws Customs AT

Anti-dumping duties imposed on 31 coils; past duty demands dismissed. Appellant to pay only for current consignment.
October 26, 2023 Case Laws Customs AT

Imported Used Printers' Valuation: No Mis-Declaration Without Evidence, Chartered Engineer's Certificate Alone Insufficient.
October 26, 2023 Case Laws Customs AT

Importer Accused of Mis-declaring Brass Scrap Origin; Failed to Prove Procurement from Pakistan as Required by Law.
October 26, 2023 Case Laws Companies Law NFRA

CA and Audit Firm Found Guilty of Misconduct for Lapses in Liability Evaluation and Inventory Verification.
October 26, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan in CIRP Secures Majority Vote; Resolution Professional to Seek Approval from Adjudicating Authority in 3 Weeks.
October 26, 2023 Case Laws Central Excise SC

Tribunal Rejects Revenue's Attempt to Extend Limitation Period in Chewing Tobacco Case; Higher Authority Disagrees.
October 26, 2023 Case Laws Central Excise HC

High Court Allows Review Petitions on CENVAT Credit for Power Plant Machinery; Show Cause Notices Deemed Insufficient.
October 26, 2023 Case Laws Central Excise AT

Central Excise Valuation must align with Rule 10A specifics for job work; broader application not demonstrated.
October 26, 2023 Case Laws Indian Laws HC

Chartered Accountant Reprimanded for Misconduct in Issuing False Valuation Documents for Bank Credit Facilities, ICAI Decision Upheld by Court.
October 26, 2023 Case Laws Indian Laws HC

Court Upholds Conviction in Cheque Dishonor Case; Accused Failed to Pay Despite Non-Receipt of Notice, Section 118 Applied.
October 25, 2023 Case Laws GST HC

High Court Rules Section 70 Cannot Enforce Continuous Presence; Further Summons Deemed Unnecessary for Petitioner.
October 25, 2023 Case Laws GST HC

Court Rules GST Registration Cancellation Ineffective; Stresses Importance of Integration for Compliance and Revenue Collection.
October 25, 2023 Case Laws GST HC

High Court Quashes GST Registration Cancellation Due to Lack of Personal Hearing; Violates Natural Justice Principles.
October 25, 2023 Case Laws Income Tax HC

High Court Restores Case for Reconsideration Due to Insufficient Details in Faceless Income Tax Assessment u/s 147 & 144B.
October 25, 2023 Case Laws Income Tax AT

Court Rules Section 68 Additions Unjustified; Assessee Proved Investor Details, Cash Credits From Prior Years Not Considered.
October 25, 2023 Case Laws Income Tax AT

Court Rules Sponsorship Expenses for Business Promotion Allowable; Assessing Officer Cannot Question Commercial Judgment u/s 37(1.

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