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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 201 to 250 of 505 Records

1 2 3 456 7 8 9........ 11

March 21, 2023 Case Laws Central Excise AT

Refund Approved: No Duty Demand Justified Due to Density Changes from Temperature Variations in Goods.
March 21, 2023 Case Laws VAT and Sales Tax HC

Court Criticizes Arbitrary Tax Orders by Quasi-Judicial Bodies, Urges Judicious Exercise of Statutory Powers to Avoid Taxpayer Hardship.
March 21, 2023 Case Laws Indian Laws SC

Supreme Court: Unsecured Creditors Must Accept Scaled-Down Dues Under BIFR-Approved Rehabilitation Scheme, No Full Debt Recovery Later.
March 20, 2023 Case Laws GST HC

Single Authority Advised for Consistent Tax Decisions, Avoids Conflicting Outcomes and Benefits Both Assessee and Revenue.
March 20, 2023 Case Laws Income Tax HC

Authorities to Re-evaluate Tax Chargeability for Sum Under Distributor Agreement, Section 197 NIL Rate Certificate Sought.
March 20, 2023 Case Laws Income Tax AT

Export Incentives Classified as Business Income u/s 28 Impact Deductions u/s 80IB of Income Tax Act.
March 20, 2023 Case Laws Income Tax AT

Assessee violated Section 194A by not deducting TDS on interest to minors, unregistered firms; Section 40(a)(ia) applied.
March 20, 2023 Case Laws Income Tax AT

No Penalty Imposed: Assessee's Explanation Meets Section 270A(6) Requirements, Not Covered by Section 270A(9)(a-f) Clauses.
March 20, 2023 Case Laws Income Tax AT

Court Upholds AO's Assessment; PCIT's Revision Order Quashed on Interest and Guarantee Commission Issues u/s 263.
March 20, 2023 Case Laws Income Tax AT

Income Tax Revision u/s 263 Challenged; AO's Deliberation on Assessment Process Found Adequate by Records.
March 20, 2023 Case Laws Customs AT

Courier Agency Wins Relief in Forfeiture Case; Minimal Delay, No Intentional Withholding of Info Cited in Decision.
March 20, 2023 Case Laws Insolvency and Bankruptcy AT

Petitioner's Appeal Denied: Lacks Standing and Interest in Liquidation Process; Deemed Disruptive and Futile.
March 20, 2023 Case Laws Service Tax AT

Court Rules TDS Exclusion from Taxable Service Value Correct; TDS Not Part of Service Consideration.
March 20, 2023 Case Laws Service Tax AT

Cenvat Credit Available for Renting Immovable Property, Covers Service Tax on Construction Services Inputs Used in Property.
March 20, 2023 Case Laws Central Excise HC

High Court Rejects Challenge to 2017 Notification on Tax Exemption for World Bank-Funded Projects; No Inherent Right to Exemption.
March 20, 2023 Case Laws Central Excise AT

Appellant Wins Refund for Late Notification of Increased Excise Duty on Dispatched Goods; Protest Note Considered.
March 20, 2023 Case Laws VAT and Sales Tax HC

Court Highlights Need to Prove "Sufficient Cause" u/s 7(5) of OET Act to Avoid Tax Penalties.
March 20, 2023 Case Laws VAT and Sales Tax HC

Audit Assessment Under GVAT Act Lacks Jurisdiction Due to Absence of Pending Proceedings, Violating Section 34(8A) Requirements.
March 20, 2023 Case Laws Indian Laws SC

High Court Upholds Arbitral Tribunal's Decision on Interest Award for Equipment Hypothecation; No Interference u/ss 34, 37.
March 20, 2023 Case Laws Indian Laws HC

Court Upholds RBI Rule Restricting Multiple Bank Current Accounts for Customers with Existing Credit Facilities.
March 18, 2023 Case Laws GST HC

High Court Invalidates Ex Parte Order u/s 73(9) Due to Natural Justice Violation in GST Case.
March 18, 2023 Case Laws GST AAR

PVC Car Floor Mats Classified Under CTH 8708, Subject to 28% GST Rate.
March 18, 2023 Case Laws GST AAR

Coated Tobacco in Gunny Bags Classified as Unmanufactured; 28% GST Plus 71% Cess Applies for Supplier-Identified Lots.
March 18, 2023 Case Laws Income Tax HC

ITAT clarifies mandatory superior officer approval for assessment orders post-search u/s 153D of Income Tax Act.
March 18, 2023 Case Laws Income Tax AT

Indian-Singapore Tax Treaty: No Permanent Establishment Found in India, Business Profits Not Taxable Under Treaty Rules.
March 18, 2023 Case Laws Income Tax AT

Court Confirms Additions u/s 68: Book Entry Adjustments Only Allowed for Pre-Existing Liabilities or Assets.
March 18, 2023 Case Laws Income Tax AT

CIT's Section 263 Revision Quashed: Dispute Over Section 115BBE Tax Rate on Undisclosed Income Surrendered During Search.
March 18, 2023 Case Laws Income Tax AT

Unexplained Cash Credits u/s 68: Assessee's Commission Claim for Transfers to Bihar Needs Further Examination.
March 18, 2023 Case Laws Income Tax AT

Section 56(2)(viib): Fair Market Value Rule Limits Tax on Equity Share Premiums to Avoid Unreasonable Outcomes.
March 18, 2023 Case Laws Income Tax AT

Leave Encashment for Department of Telecommunication Employees: 100% Exemption u/s 10(10AA)(i), Calculate Remainder via 10(10AA)(ii.
March 18, 2023 Case Laws Income Tax AT

Section 43B: Unpaid VAT Not Added to Tax Due to Absence in Profit & Loss Account.
March 18, 2023 Case Laws Income Tax AT

Belated Income Tax Return Filing: Exemptions u/ss 11 and 12A Still Valid if Filed Within Section 139(4) Timeline.
March 18, 2023 Case Laws Income Tax AT

Section 263 Revision Limits: Deemed Income u/s 11(3) Exceeds Accounted Income, Exemption u/s 11(1) Not Applicable.
March 18, 2023 Case Laws Income Tax AT

Tax Department Contradicts Itself: Accepts Purchases but Labels Sundry Creditors as Bogus u/s 68.
March 18, 2023 Case Laws Income Tax AT

Section 263 Revision Case: Higher Tax Rate u/s 115BBE Debated, No Error Found in Surrendered Income Order.
March 18, 2023 Case Laws Income Tax AT

Section 68 Cash Deposits During Demonetization: Assessee's Documentation Validated, Additions Removed Due to Insufficient Grounds by Authorities.
March 18, 2023 Case Laws Customs AT

Customs Authority's Duty on Refunds: Assessing Goods Under Notification No.49/2008-CE(NT) and Issuing Speaking Orders.
March 18, 2023 Case Laws Customs AT

Refund Denied: Appellants Ineligible for Special Additional Duty Exemption Without Challenging Initial Assessment Order.
March 18, 2023 Case Laws Customs AT

Goods Classification: Seed Processing Lines Import via Separate Bills of Entry Accepted Under CTH 8437.
March 18, 2023 Case Laws Insolvency and Bankruptcy HC

Resolution Professional Disciplined for Misusing 'IBBI' in Firm Name; Suspension Concluded After Three Months.
March 18, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Revoked: CIRP Deemed Faulty Due to Conflicted CoC; Section 7 Admission Order Quashed.
March 18, 2023 Case Laws Money Laundering HC

Court Can Retain Confiscated Property in Money Laundering Cases Even if Accused Dies Pre-Trial: Sections 8(7) & 8(8.
March 18, 2023 Case Laws Service Tax HC

Court Dismisses Petition on Sabka Vishwas Scheme 2019 for Lack of Evidence on Payment by June 22, 2020.
March 18, 2023 Case Laws Service Tax AT

Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable.
March 18, 2023 Case Laws Central Excise HC

Court Orders Cash Refund of CENVAT Credit Due to Post-GST Compliance Issues Under Notification No. 27/2012.
March 18, 2023 Case Laws Central Excise AT

Freight Charges Excluded from Excisable Goods Valuation if Listed Separately on Invoices; Factory Gate is Place of Removal.
March 18, 2023 Case Laws VAT and Sales Tax HC

Court Upholds 70/30 Sales Estimation for SAIL's Canteen Due to Lack of Tax Documentation.
March 18, 2023 Case Laws Indian Laws HC

Andhra Pradesh and Telangana Micro Finance Acts of 2011 reviewed for constitutionality; NBFCs under RBI excluded.
March 17, 2023 Case Laws GST HC

Court Orders Release of Perishable Goods Within 48 Hours Due to Unique Case Circumstances.
March 17, 2023 Case Laws Income Tax HC

High Court: Circulars Can Retroactively Classify Share Sale Gains as Investment or Business Profits, Impacting Tax Liabilities.

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