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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 1951 to 2000 of 7732 Records

1 ....36 37 38 394041 42 43 44........ 155

March 23, 2023 Case Laws VAT and Sales Tax HC

Court Allows ITC for Manufacturing Losses u/s 19(2)(ii) of TNVAT Act, Despite Section 19(9) Invocation.
March 22, 2023 Case Laws GST HC

Court Allows 2.5% Pre-Deposit for Appeal, Waiving 7.5% Requirement to Ensure Fair Access to Justice.
March 22, 2023 Case Laws GST HC

Ex-parte order breached natural justice, ignored facts; case restored for reconsideration to address all issues.
March 22, 2023 Case Laws GST HC

Court Overturns Penalty on Expired e-Way Bills Due to Renewal Issues in Transit to Tripura.
March 22, 2023 Case Laws Income Tax HC

Court Invalidates Assessment Notice to Dissolved LLP; Fresh Notice Allowed u/s 148A(b) for Legal Representative.
March 22, 2023 Case Laws Income Tax HC

Court Orders Reconsideration of Immunity Application Due to Lack of Hearing u/s 270AA, Income Tax Act.
March 22, 2023 Case Laws Income Tax HC

Court to Determine Tax Offense Validity Under Income Tax Act Sections 276B, 278B; Residency in Netherlands Key Issue.
March 22, 2023 Case Laws Income Tax HC

High Court Rules Against Reopening Assessment u/s 147 Due to Misguided Incomplete Disclosure Suggestion by Judge.
March 22, 2023 Case Laws Income Tax AT

Court Rules Against Revenue's Interest Enhancement u/s 234A; Return Not Defective Per Section 139(9) Procedures.
March 22, 2023 Case Laws Income Tax AT

Science Museum's Activities Not "Education" u/s 2(15), Denied Tax Exemption u/s 11. Interpretation Crucial.
March 22, 2023 Case Laws Income Tax AT

Gift from Father with Agricultural Income Not Questioned Due to Non-Filing Tax Status; Land Ownership Validates Legitimacy.
March 22, 2023 Case Laws Income Tax AT

Foreign Exchange Loss on ECB Loan Allowable as Expenditure u/s 37(1) for Revenue Account Purposes.
March 22, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment on Counter Guarantee Commission Deemed Unwarranted by Co-ordinate Benches.
March 22, 2023 Case Laws Income Tax AT

Section 69A Inapplicable to Cash Deposits During Demonetization Due to Valid PMGKY Scheme Declaration and Compliance.
March 22, 2023 Case Laws Customs AT

Dispute Over Saccharomyces Boulardii Classification: Is It Yeast or Medicine? Revenue Authorities vs. Importer.
March 22, 2023 Case Laws Customs AT

PLC Splitter Module Import Dispute: No Mis-declaration or Confiscation Under Customs Act Section 111(m.
March 22, 2023 Case Laws Customs AT

Court Finds Misinterpretation: Gold Bars Import Case Hinges on Distinction Between Restricted and Prohibited Goods.
March 22, 2023 Case Laws Customs AT

Appellant avoids full duty on expired wine but faces Rs. 1 Lakh penalty for delay u/s 117.
March 22, 2023 Case Laws Companies Law HC

Directors and Guarantors Remain Liable Despite Insolvent Company's Resolution Plan; Separate Guarantee Contract Governs Liability.
March 22, 2023 Case Laws Service Tax AT

Appeal Filing Deadline u/s 85(3) Cannot Be Extended Once Expired by Tribunal or First Appellate Authority.
March 22, 2023 Case Laws Service Tax AT

Refund Claim Denied: Credit Note Issued After Charging Duty or Service Tax Doesn't Justify Unjust Enrichment.
March 22, 2023 Case Laws VAT and Sales Tax HC

TNVAT Act Section 18: Zero Rate Benefits for SEZ Supplies Without Export, Refund Requires Export of Goods.
March 22, 2023 Case Laws VAT and Sales Tax HC

Court Rules Guarantor Not Criminally Liable for Tax Arrears Recovery; Agreement Incurs Only Contractual Liability.
March 22, 2023 Case Laws Indian Laws HC

Court Rules on Proving Debt in Cheque Dishonor Case; Appellant Fails to Prove Plywood Delivery, Affecting Outcome.
March 21, 2023 Case Laws GST HC

Petitioner Demands Bank Account Unblocking as Attachment Order Expires After One Year per Section 83(2.
March 21, 2023 Case Laws GST HC

Court Orders Unblocking of Petitioner's Input Tax Credit Ledger Blocked for Over Three Years Due to Time Limit Breach.
March 21, 2023 Case Laws GST HC

Court Halts GST Recovery Until Tribunal Established, Favoring Petitioner's Right to Appeal and Ensuring Fairness.
March 21, 2023 Case Laws Income Tax HC

High Court Orders Re-evaluation of Withholding Tax Rate Application u/ss 197 and 195, New Order to Follow.
March 21, 2023 Case Laws Income Tax HC

Reasonable Timeframe Required for Orders u/s 201(1) of Income Tax Act for Non-Deduction of Tax at Source.
March 21, 2023 Case Laws Income Tax HC

Court Orders Reassessment: Insufficient Response Time to Show Cause Notice; Fairness in Tax Assessments Highlighted.
March 21, 2023 Case Laws Income Tax HC

High Court Orders Reconsideration of Tax Assessment Reopening u/ss 147 and 148A Due to Insufficient Information.
March 21, 2023 Case Laws Income Tax HC

High Court Allows Late Income Tax Filing Due to COVID-19, Auditor Change, and Unavoidable Circumstances; 3-Month Extension Granted.
March 21, 2023 Case Laws Income Tax HC

High Court Upholds Penalty for False Tax Claims u/s 271(1)(c), Emphasizes Strict Liability for Inaccurate Deductions.
March 21, 2023 Case Laws Income Tax AT

Capital Gains from 2011 Property Transfer Taxed to Assessee; No Evidence of Acting as GPA for Original Owners.
March 21, 2023 Case Laws Income Tax AT

Court Upholds Addition of Unexplained Money u/s 69A After Assessee Fails to Explain Source of Funds.
March 21, 2023 Case Laws Income Tax AT

Income Assessed as Business Income u/s 263; AO's Decision Upheld, No Error Found in PCIT's Suggestion.
March 21, 2023 Case Laws Income Tax AT

Income Denied Agricultural Exemption u/s 10(1); Treated as Undisclosed u/s 68 Due to Lack of Proof.
March 21, 2023 Case Laws Income Tax AT

Tax Authorities Challenge Bank's Fraud Provision, Initially Disallowing Partial Expense Before Allowing Full Claim.
March 21, 2023 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Finds Addition Unjustified Due to Lack of Evidence for Cash Sales Reported by Assessee.
March 21, 2023 Case Laws Income Tax AT

TDS Applicability: Rent u/s 194I, CAM Charges u/s 194C Based on Nature of Operations and Expenses.
March 21, 2023 Case Laws Income Tax AT

Transferring assets like flats from a firm to partners is taxable u/s 45(4), but may be exempt under 80IB(10).
March 21, 2023 Case Laws Customs HC

Court Orders Reassessment of Duty Payment After Petitioner Overlooked 15% Concessional Tax Eligibility Under Exemption Notification.
March 21, 2023 Case Laws Customs HC

Court Orders Refund Due to Lack of Official Tax Assessment; Collection Deemed Unjustified by Respondents.
March 21, 2023 Case Laws Customs AT

Customs Duty Valuation: Court Rules Duty Based on Quantity in Shore Tanks, Not Overseas Suppliers' Invoice Value.
March 21, 2023 Case Laws Customs AT

Confiscation and Penalty Imposed on Appellant; Mis-Declaration Charges Under IS 4117-1973 (2008) Deemed Unsustainable.
March 21, 2023 Case Laws Service Tax HC

13-Year Delay in Service Tax Case Raises Questions; Appeal Possible Under Excise Act Section 35B, No Justice Breach Found.
March 21, 2023 Case Laws Central Excise AT

Appellant Entitled to Refund of Excess Excise Duty on Goods Sold via Depot u/s 4, Rule 7 of Valuation Rules.
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.

1 ....36 37 38 394041 42 43 44........ 155

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