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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 301 to 350 of 526 Records

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February 10, 2023 Case Laws Income Tax HC

Reopening Notice Invalid Due to Company Amalgamation; Section 148 Interference Leads to Quashing of Show-Cause Notices.
February 10, 2023 Case Laws Income Tax HC

Assessment Reopening Under Income Tax Act Sec 147: Assessing Officer Needs "Reason to Believe" Income Escaped, Not Conclusive Proof.
February 10, 2023 Case Laws Income Tax HC

Interest Waiver u/s 234B: Petitioner Liable for Delayed Advance Tax Payments in Assessment Year 2011-12.
February 10, 2023 Case Laws Income Tax AT

Co-branding fees for licensed use of AMW brand deemed revenue expenditure, not capital, for single-customer products.
February 10, 2023 Case Laws Income Tax AT

Reassessment Invalid: AO's Change of Opinion on Depreciation Claim Insufficient for Proceedings After Four Years.
February 10, 2023 Case Laws Income Tax AT

Double Taxation Concerns with Unexplained Cash Credits u/s 68 of Income Tax Act.
February 10, 2023 Case Laws Income Tax AT

Taxpayer Denied Section 54B Exemption for Not Filing Return; Amendment Effective 2020 Doesn't Apply to 2006-07 Case.
February 10, 2023 Case Laws Income Tax AT

Tax Proceedings Uninterrupted Despite Officer Change; Appeal Dismissed Due to Taxpayer's Delay in Conclusion.
February 10, 2023 Case Laws Income Tax AT

Court Rules No Addition u/s 69: Lack of Seized Material in Assessment u/s 153A.
February 10, 2023 Case Laws Income Tax AT

Apex Court Clarifies Section 11(6) Amendment: No Retroactive Application for 2014-15; Prospective from 2015-16 Onwards.
February 10, 2023 Case Laws Customs HC

Court Dismisses Petition for Redemption of Confiscated Currency; Regulation 5 Violation Upheld; Confiscation Finalized.
February 10, 2023 Case Laws Customs AT

Penalties Dropped for Respondents Under Customs Act Due to Lack of Corroborative Evidence and Early Retraction of Statements.
February 10, 2023 Case Laws Companies Law AT

Court Orders Restoration of Company's Name in ROC Due to Active Business Operations and Significant Assets.
February 10, 2023 Case Laws Insolvency and Bankruptcy HC

CIRP Moratorium Halts Arbitral Tribunal Formation; Petitioner May Proceed Post-NCLT Decision and Moratorium Conclusion.
February 10, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Dismisses CIRP Application: Petitioner Fails to Prove Debt or Corporate Debtor's Liability Under Agreement for One Season.
February 9, 2023 Case Laws GST HC

Court Orders Release of Petitioner's Bank Account, Restricts Access to Disputed Tax Amount Linked to Arsh Enterprise.
February 9, 2023 Case Laws GST HC

Petitioner Challenges Jurisdiction of Inspection and Record Collection u/s 67; High Court Ensures Due Process.
February 9, 2023 Case Laws Income Tax HC

High Court Restores Settlement Application in Tax Case Over Late Payment u/ss 245D and 245C of Income Tax Act.
February 9, 2023 Case Laws Income Tax AT

Hindu Undivided Family entitled to section 80IA(7) deduction after timely filing under extended deadline in section 139(1).
February 9, 2023 Case Laws Income Tax AT

Weighted Deduction Denied for NGO Donations u/s 35(1)(ii) Due to Fraud; Appeal Dismissed.
February 9, 2023 Case Laws Income Tax AT

Section 68: Fraudulent Long-Term Capital Gains Scheme Deemed Void, Principles of Natural Justice Inapplicable.
February 9, 2023 Case Laws Income Tax AT

Revised Tax Return Reflects Salary Reduction Due to Refund Under Confidentiality Agreement with Vedanta Ltd; Not Taxable Income.
February 9, 2023 Case Laws Income Tax AT

Interest Deduction Allowed on Second Loan u/s 24(b) for Property Purchase Linked Repayment.
February 9, 2023 Case Laws Income Tax AT

Court Rules Project Transfer Negates Deemed Income Assumption for Written-Off Creditors, Overturns Assessing Officer's Decision.
February 9, 2023 Case Laws Customs HC

Petitioners Allowed to Appeal Smuggling Case by Making Predeposit; High Court Won't Interfere with Original Order.
February 9, 2023 Case Laws Customs HC

Customs Broker's license revocation overturned due to late notice; petitioner not acting as broker in disputed exports.
February 9, 2023 Case Laws Customs HC

Duty Drawback Claim Rejected Due to Time Limit Despite Compliance with Customs Act Section 74; Delay Reasons Overlooked.
February 9, 2023 Case Laws Customs HC

High Court Remands Case on Refund Rejection, Emphasizes Natural Justice and Supreme Court Orders' Applicability.
February 9, 2023 Case Laws Customs AT

Tribunal Overturns Vessel Confiscation, No Penalty for Steamer Agent u/s 112(a) of Customs Act, 1962.
February 9, 2023 Case Laws SEBI HC

RBI Master Circular Validates Write-Off of AT-1 Bonds, Agreement Grounded in Statutory Basis Enforceable.
February 9, 2023 Case Laws Insolvency and Bankruptcy AT

Income Tax Department's Claim Validated; New Promoter to Pay Outstanding Tax Dues as per Resolution Plan.
February 9, 2023 Case Laws Service Tax AT

Appellant Wins Partial Relief; Extended Period Demand Set Aside u/s 73(3) of Finance Act, 1994. Normal Period Demand Valid.
February 9, 2023 Case Laws Service Tax AT

Service Tax Demand on SEZ Services Overturned; Exemption Granted Under Notification No. 9/2009-ST for Full Consumption in SEZ.
February 9, 2023 Case Laws VAT and Sales Tax HC

Court Rules Delay Doesn't Forfeit Right to Interest on Tax Refund; Orders Processing of Petitioner's Claim.
February 8, 2023 Case Laws GST HC

High Court Overturns Penalty u/s 129(3) of U.P. GST Act Due to Valid E-Way Bill Verification.
February 8, 2023 Case Laws GST HC

Petitioner seeks refund of unutilised Input Tax Credit after correcting error in Annexure B submission. Authorities must process claim.
February 8, 2023 Case Laws GST DSC

Anticipatory bail denied in IGST fraud case due to non-cooperation with GST Intelligence investigation and ignoring summonses.
February 8, 2023 Case Laws Income Tax HC

High Court to Decide on Interest Levy u/s 234B for Settled Cases with Prepaid Taxes Considered.
February 8, 2023 Case Laws Income Tax HC

Court Rules Interest from Disputed Deposit Taxable; Orders Refund of Incorrect TDS Deducted u/s 194A.
February 8, 2023 Case Laws Income Tax AT

Tax Assessment Reopening Challenged: Section 151 Requires Thorough PCIT Approval, Not Just Mechanical Consent.
February 8, 2023 Case Laws Income Tax AT

Penalty u/s 271E Wrongly Levied on Deceased, Notice Invalid as Issued in Deceased's Name, Not Heirs.
February 8, 2023 Case Laws Income Tax AT

Foreign exchange loss claimed by Assessee allowed as revenue expenditure u/s 37(1) of Income Tax Act.
February 8, 2023 Case Laws Income Tax AT

Civil contract u/s 13(2)(c) qualifies as services, no benefit to interested persons, exemption u/s 11 upheld.
February 8, 2023 Case Laws Income Tax AT

No TDS liability for management fees u/s 40(a)(ia) as no technical knowledge transfer occurred.
February 8, 2023 Case Laws Customs AT

Appellant Fails to Prove Legal Importation of Gold Bars; Statement u/s 108 Deemed Reliable by Court.
February 8, 2023 Case Laws Customs AT

India-EU Agreement Allows Duty-Free Import of Machinery Gifted by EU, Meeting Clause 8 Requirements.
February 8, 2023 Case Laws Insolvency and Bankruptcy AT

Appeal Questions Dismissal of Financial Creditor's Petition; IBBI Seen as Aggrieved Party, Not the Appellant.
February 8, 2023 Case Laws Insolvency and Bankruptcy AT

Section 96: Creditors of Personal Guarantors Can Exclude Moratorium Period from Limitation Period for Filing Applications.
February 8, 2023 Case Laws Money Laundering SC

Territorial Jurisdiction in Money Laundering Cases: Factual Disputes Require Special Court, Not Writ Petition, u/s 3.
February 8, 2023 Case Laws Central Excise HC

Court Grants Waiver of 10% Pre-Deposit for Appeal in Clandestine Removal Case; Rs. 12.50 Crore Demand Stayed.

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