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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 101 to 150 of 551 Records

1 234 5 6 7........ 12

May 25, 2023 Case Laws Income Tax HC

No Additions u/s 41(1) Due to Lack of Prior Claims in Income Tax Returns.
May 25, 2023 Case Laws Income Tax HC

Court Denies Out-of-Turn Hearing for High-Pitched Scrutiny Assessment; No Irrationality Found in Committee's Reasons.
May 25, 2023 Case Laws Income Tax AT

Assessee Denied Section 54F Exemption: USA Property Deemed Residential, Not Farmhouse; Ineligible for Tax Deduction.
May 25, 2023 Case Laws Income Tax AT

Renovation Costs for New Office Furniture Classified as Capital Expenditure; Depreciation Allowed After Verification by AO.
May 25, 2023 Case Laws Income Tax AT

Foreign Entity's Income Not Taxable in India Due to Lack of Permanent Establishment and DTAA Provisions u/s 90(2.
May 25, 2023 Case Laws Income Tax AT

Unexplained Funds Added as Share Capital Upheld by CIT(A) u/s 68 of Income Tax Act.
May 25, 2023 Case Laws Customs HC

High Court Enforces Strict Compliance with Import Policy for Raw Petroleum Coke Exceeding Sulphur Limits; Tribunal to Reconsider.
May 25, 2023 Case Laws Customs AT

Customs broker's license reinstated: No evidence of knowledge of "code words" or misdeclaration; duties performed efficiently.
May 25, 2023 Case Laws Companies Law AT

NCLT Denies Company's Appeal for Restoration Due to Inactivity and Director Disputes u/s 252 of Companies Act.
May 25, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits Section 7 Application to Initiate CIRP; Financial Creditor's Acceleration Notice Deemed Justified Over Debenture Trustee's Role.
May 25, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Directed to Admit CIRP Application Despite Unregistered, Unstamped Agreement; Debt Proven Operational and Acted Upon.
May 25, 2023 Case Laws Service Tax HC

Court Dismisses Writ Petition; Directs Petitioners to Appeal to CESTAT for Service Tax Recovery Issues.
May 25, 2023 Case Laws Service Tax HC

Petitioner's Application Rejected Under Sabka Vishwas Scheme 2019 Designed for Legacy Dispute Resolution and Tax Amnesty.
May 25, 2023 Case Laws Service Tax AT

Cenvat Credit Rules, 2004 Support Cross Utilization for Excise and Service Tax Payments, Validating Appellant's Compliance.
May 25, 2023 Case Laws VAT and Sales Tax HC

Photo ID cards under KVAT Schedule III Entry 71 classified as printed materials, taxed at 5% per Central Excise Authority.
May 25, 2023 Case Laws VAT and Sales Tax HC

High Court Confirms Invalidity of VAT Show Cause Notices Due to Lack of Specificity in Goods and Transactions.
May 24, 2023 Case Laws GST HC

Court Remands Case for Fair Hearing After Circular Violation in Levy of Interest and Penalty on Delayed Response.
May 24, 2023 Case Laws GST HC

High Court Dismisses Writ Petition on Goods Detention; Questions on UP Authorities' Jurisdiction and Trade Authenticity Remain Unresolved.
May 24, 2023 Case Laws GST AAR

GST Not Applicable on Advances for Supply of Goods in Works Contracts, Confirms AAR; Each Milestone is Separate.
May 24, 2023 Case Laws Income Tax HC

High Court Quashes Tax Reassessment Notice Due to Inadequate Authorization u/s 151(1) of Income Tax Act.
May 24, 2023 Case Laws Income Tax AT

Taxpayer Penalized u/s 271(1)(c) for Undisclosed Investment; Section 69B Additions Confirmed During Assessment Proceedings.
May 24, 2023 Case Laws Income Tax AT

Investor's Share Sale Gains Classified as Capital Gains, Exempt u/s 10(38) of Income Tax Act.
May 24, 2023 Case Laws Income Tax AT

Addition Based on Director's Statement in Section 153A Assessment Invalid Without Incriminating Documents Found at Assessee's Premises.
May 24, 2023 Case Laws Income Tax AT

Assessing Officer Cannot Determine Notional Long-Term Capital Gains on Deemed Jewellery Sale in Wealth Tax Cases.
May 24, 2023 Case Laws Income Tax AT

Penalty u/s 271AAA Not Imposable Without Statement or Query on Undisclosed Income Source During Assessment.
May 24, 2023 Case Laws Income Tax AT

Court Sets Aside CIT's Section 263 Order Due to Inadequate Verification of Assessee Documents; Remands Case to AO.
May 24, 2023 Case Laws Income Tax AT

Audit Order Invalid: AO Ordered Special Audit Without Examining Books of Accounts for 2007-2012 u/s 142(2A).
May 24, 2023 Case Laws Income Tax AT

Protective Additions in Bank Accounts Deemed Unjustified by CIT(A), Violating Section 3 of Black Money Act.
May 24, 2023 Case Laws Income Tax AT

Foreign Exchange Losses Included in Operating Expenses for Transfer Pricing Adjustments, Confirms Dispute Resolution Panel Decision.
May 24, 2023 Case Laws Customs HC

Court's Order to Return Seized Goods in Smuggling Case Overturned Due to Customs Act Oversight.
May 24, 2023 Case Laws Customs AT

Inflatable Party Items Exempt from BIS Registration, Says Indian Ministry of Commerce and Industry; Revenue Report Lacks Basis.
May 24, 2023 Case Laws Customs AT

Imported Aluminous Cement to Be Classified Under CTH-25233000, Eligible for Exemption Benefits.
May 24, 2023 Case Laws Customs AT

No Penalties for Misdeclaration Under Customs Act Sections 112(a) & 112(b) Due to Bona Fide Belief in IEC Use.
May 24, 2023 Case Laws Companies Law HC

Court Rules Accused Exceeding Directorship Limit Entitled to Benefits Under Explanation-II, Section 165(1) of Companies Act.
May 24, 2023 Case Laws Insolvency and Bankruptcy AT

Court Rules Money Paid to Bank Not Financial Debt Without Loan Component or Fixed Repayment Time in CIRP Case.
May 24, 2023 Circulars Income Tax

New Guidelines Clarify TDS on Online Game Winnings u/s 194BA of Income-tax Act, 1961 for Easier Compliance.
May 24, 2023 Case Laws Central Excise HC

Court Rules Excise Duty Refund Claim Not Time-Barred Despite Late Application; Interest Denied for July 2010-Dec 2011 Payments.
May 24, 2023 Case Laws Central Excise AT

Benefit Denied Due to Supplier's Failure to File Declaration; Appellant Not Accountable for Supplier's Lapse.
May 24, 2023 Case Laws Indian Laws HC

Accused Acquitted in Cheque Dishonor Case; Fails to Rebut Debt Presumption u/s 138 of Negotiable Instruments Act.
May 23, 2023 Notes Income Tax

Understanding Tax Treatment: Distinguish Between Capital and Revenue Expenditures for Accurate Tax Reporting on Repair Expenses
May 23, 2023 Case Laws GST HC

GST Implications for Games: Skill vs. Chance Determines Tax; Only Chance-Based Games Like Lottery and Gambling Taxed Under CGST Act.
May 23, 2023 Case Laws GST HC

High Court Rejects Writ Petition on Tax Evasion; Upholds Natural Justice After Petitioner Ignores Show Cause Notice.
May 23, 2023 Case Laws GST HC

Court Allows Advocate During Interrogation; Advocate Must Be Visible But Not Audible; Videography Permitted at Petitioner's Expense.
May 23, 2023 Case Laws GST AAR

ITC allowed for TMT bars in machinery foundations; blocked for ETP and transformer structures u/s 17(5) GST law.
May 23, 2023 Case Laws Income Tax HC

High Court Upholds Reopening of Assessment u/s 147 for Undeclared Income from Insider Trading Between Family Members.
May 23, 2023 Case Laws Income Tax HC

Reassessment Notices Under Old Section 147 Now Treated as Section 148A(b) Notices, Taxpayer Responses Considered.
May 23, 2023 Case Laws Income Tax HC

Court Allows Reassessment to Proceed, Grants Petitioner Interim Relief to Present Evidence Before Final Order.
May 23, 2023 Case Laws Income Tax AT

Defective Notice u/s 274 Invalidates Penalty u/s 271(1)(c); No Penalty Imposed Due to Lack of Clarity.
May 23, 2023 Case Laws Income Tax AT

Taxpayer Penalty u/s 221 Overturned Due to Reassessment of Form No. 27C Compliance in Timber Sales.
May 23, 2023 Case Laws Income Tax AT

Assessment Officer's Disallowance of Salary Expenses Overturned Due to Lack of Specificity and Confirmation Records.

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