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Highlights / Annotations / Catch Notes For March

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1 ....42 43 44 454647 48 49 50........ 155

March 3, 2023 Case Laws Income Tax AT

Income for US services not taxed in India due to DTAA Article 16, overriding Income Tax Act Section 5(2)(a).
March 3, 2023 Case Laws Income Tax AT

AO Must Consider Foreign Tax Credit Despite Late Form 67 Filing if Income Reported Under Indian Tax Laws.
March 3, 2023 Case Laws Income Tax AT

Taxpayer's Expenses Disallowed Due to Missing Vouchers; CIT(A) Supports Deletion of Disallowance by AO.
March 3, 2023 Case Laws Income Tax AT

Section 154 Rectification of Interest Withdrawal u/s 244A Ruled Unsustainable; AO Lacks Authority on Refund Delay.
March 3, 2023 Case Laws Customs HC

High Court Quashes 2009 Show Cause Notice and 2020 Order Due to 11-Year Delay, Citing Limitation Violation.
March 3, 2023 Case Laws Customs AT

Customs Broker Keeps License but Loses Security Deposit Due to Serious Charges; No Mitigating Factors Found.
March 3, 2023 Case Laws Service Tax AT

CENVAT Credit: Services to Jammu and Kashmir not taxable u/s 64, Finance Act 1994, not deemed exempt.
March 3, 2023 Case Laws Central Excise AT

CENVAT Credit Allowed for Repair and Maintenance Services During Warranty Period for Manufactured Goods.
March 3, 2023 Case Laws Central Excise AT

Revocation of Central Excise registration u/r 9(3) invalid; duty discharge not a breach of law.
March 3, 2023 Case Laws VAT and Sales Tax HC

Court Finds No Promissory Estoppel: Petitioners Fail to Prove Reliance on Government Promise for Sales Tax Remission.
March 3, 2023 Case Laws VAT and Sales Tax HC

Mortgagee Bank's Priority in Dues Recovery Over State Tax Claims for Pre-Registered Mortgages Confirmed.
March 3, 2023 Case Laws Indian Laws SC

Supreme Court rules CBI investigation unnecessary in ongoing trial related to alleged illegal detention due to sufficient evidence review.
March 2, 2023 Case Laws GST HC

High Court Orders Reconsideration of GST Refund Claim on Terminated Lease Transaction by Appellate Authority.
March 2, 2023 Case Laws GST AAAR

Input Tax Credit Unavailable for Vouchers Exchanged via Loyalty Points, Rules AAAR u/s 16 of CGST Act 2017.
March 2, 2023 Case Laws Income Tax HC

Assessment Reopening u/s 147 Barred by Limitation; CBDT Notifications Cannot Extend Time Limit Per Section 149(1) Proviso.
March 2, 2023 Case Laws Income Tax AT

Rental Income from Subletting Classified as "Income from Other Sources" Since Assessee Isn't Property Owner.
March 2, 2023 Case Laws Income Tax AT

Section 10(23C)(vi) Exemption Upheld: Loose Papers Insufficient to Prove Assessee Society's Activities Were Not Genuine.
March 2, 2023 Case Laws Income Tax AT

Payments to Third Party by Company Not Deemed Dividends; No Outstanding Balance u/s 2(22)(e) of Income Tax Act.
March 2, 2023 Case Laws Income Tax AT

Assessee Can Claim TDS Credit Deducted in Deceased Mother's Name; AO to Verify Form 26AS for Allowance.
March 2, 2023 Case Laws Income Tax AT

Commissioner (Appeals) decision on reducing contract value and goodwill reversed; 25% depreciation by Assessing Officer upheld.
March 2, 2023 Case Laws Customs HC

Boiled Supari Classification: Not Under Chapter 21 of Customs Tariff, Analyzed Under Sub-heading 0802 for Edible Nuts.
March 2, 2023 Case Laws Customs HC

Customs Authorities Liable for Demurrage Charges Due to Illegal Detention of Goods Without Exemption Provisions.
March 2, 2023 Case Laws Customs HC

Shipping Bill Conversion Allowed Without Time Limit u/s 149 of Customs Act; Time Limits Deemed Ultra Vires.
March 2, 2023 Case Laws Customs AT

Customs broker cleared of penalty; verified documents from exporters were authentic, making Customs Brokers Licensing Regulations penalty unsustainable.
March 2, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Professional's Fees Deemed Excessive Post-Liquidation Order; Evidence Supports Disproportionate Claims.
March 2, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved in CIRP; Contingent Provision for Appellant Questioned Due to Ongoing Arbitration Proceedings.
March 2, 2023 Case Laws Service Tax AT

Service Tax on Foreign Bank LC Charges Under Reverse Charge Mechanism Dismissed Due to CENVAT Credit Eligibility.
March 2, 2023 Case Laws Service Tax AT

Interest Demand Under Finance Act Section 75 Ruled Unjustified Due to Questionable Liability.
March 2, 2023 Case Laws Central Excise AT

Assessee Can Choose When to Reverse Cenvat Credit u/r 6(3); Revenue Cannot Enforce Specific Option.
March 2, 2023 Case Laws VAT and Sales Tax HC

Court Highlights Need for Concrete Proof in VAT Evasion Claims; ITC Under JVAT Act 2005 Considered Key Factor.
March 2, 2023 Case Laws VAT and Sales Tax HC

Petitioner Not a Casual Trader Under Andhra Pradesh VAT Act Section 2(7) Due to Single Out-of-State Purchase.
March 1, 2023 Case Laws GST HC

High Court Addresses Misuse of E-Way Bill and GST Violations; Highlights Need for Compliance with Statutory Provisions.
March 1, 2023 Case Laws GST HC

Court Orders IGST Refund to SEZ; Supplier Obligations Not a Barrier. ITC Refund Requires Bond for Recovery Assurance.
March 1, 2023 Case Laws GST AAR

Ice cream supply classified as goods, not restaurant service; subject to 18% GST after 2017 ice cream division sale.
March 1, 2023 Case Laws Income Tax HC

Court Rules Reopening of 2015-16 Assessment Illegal; Exemption u/s 10(23C)(iiiab) Recognized for Subsequent Years.
March 1, 2023 Case Laws Income Tax AT

Exemption Application Rejected u/s 11; Assessee's Grounds Dismissed as Academic Due to Section 12A Registration.
March 1, 2023 Case Laws Income Tax AT

Penalty Proceedings Unwarranted for Late SFT Submission Due to Technical Breach, No Malafide Intent Found u/s 271FA.
March 1, 2023 Case Laws Income Tax AT

TDS Credit Must Be Claimed in the Year Income is Reported, Not Deferred, Clarifies Section 199(3) and Rule 37BA(3).
March 1, 2023 Case Laws Income Tax AT

Court Upholds Taxpayer's Claim for Deduction on Mark-to-Market Losses in Swap Contracts; Revenue's Appeal Dismissed.
March 1, 2023 Case Laws Income Tax AT

Section 40A(3) Disallows Cash Payments Over Limit; Genuineness Not a Valid Exclusion Criterion for Tax Compliance.
March 1, 2023 Case Laws Income Tax AT

CIT Section 263 Revision: AO's Choice of Legal Course Not Erroneous Unless Unsustainable in Law.
March 1, 2023 Case Laws Customs AT

Customs Broker's License Revocation Requires Evidence, Not Suspicion; Unsupported Show Cause Notices Are Legally Unsound.
March 1, 2023 Case Laws Customs AT

Court Orders Provisional Release of Coal; Allows Re-Testing at Environment Lab for Potentially Prohibited Goods with Sulphur Content.
March 1, 2023 Case Laws Customs AT

Bombay High Court: Customs Duty Refund Requires Bill of Entry Amendment Before Assessment Order Rectification.
March 1, 2023 Case Laws Companies Law AT

Tribunal May Refuse Company Winding-Up if Not Just and Equitable or Alternative Remedy Exists.
March 1, 2023 Case Laws Insolvency and Bankruptcy AT

Shareholders Cannot Challenge CIRP Admission Once Debt and Default Are Confirmed u/s 7 of IBC 2016.
March 1, 2023 Case Laws Insolvency and Bankruptcy AT

Court Rules Provident Fund and Gratuity Must Be Fully Paid in Insolvency Cases, Not as Secured Creditors, per Section 30(2.
March 1, 2023 Case Laws Service Tax AT

Court Rules Sub-Contractors Not Liable for Service Tax if Main Contractor Pays; Extended Assessment Period Favorable to Appellant.
March 1, 2023 Case Laws Service Tax AT

CENVAT Credit Denial Overturned: Input Service Tax Credit Valid on Computer-Generated and Photocopied Invoices.
March 1, 2023 Case Laws Service Tax AT

Appellant Liable for Interest and Penalty on Erroneous CENVAT Credit Reversal u/r 6 of CCR 2004.

1 ....42 43 44 454647 48 49 50........ 155

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