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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 201 to 250 of 551 Records

1 2 3 456 7 8 9........ 12

May 20, 2023 Case Laws Indian Laws HC

Court Rules: Vague Allegations Insufficient for Prosecution in Cheque Case; Burden on Second Respondent Violating Tax Laws.
May 20, 2023 Case Laws Indian Laws HC

Cheque Dishonor Case Jurisdiction: Determined by Payee Bank Branch Location u/s 142A of the Negotiable Instruments Act.
May 19, 2023 News Indian Laws

India Withdraws Rs. 2000 Banknotes from Circulation; Remain Legal Tender for Transactions and Currency System Streamlining.
May 19, 2023 Notes Income Tax

Supreme Court Clarifies Section 69A Income Tax Act: Definitions of "Owner" and "Valuable Article" for Unexplained Assets.
May 19, 2023 Case Laws GST HC

Court Grants 6% Interest on Delayed CGST and IGST Refunds for Period from November 2021 to April 2023.
May 19, 2023 Case Laws Income Tax AT

Exemption Denied: Section 10(23C)(vi) Disallowed Due to Profit Motive; Entity Must Prove Sole Educational Purpose Annually.
May 19, 2023 Case Laws Income Tax AT

Section 263 Revision: AO Failed to Examine Cash Deposits and Interest Disallowance Due to Lack of Taxpayer Details.
May 19, 2023 Case Laws Income Tax AT

Assessing Officer's Error u/s 154: Income Accepted Incorrectly, Impacting Taxation Across Different Assessment Years.
May 19, 2023 Case Laws Income Tax AT

Trust's 12AA Registration Denied: Fails to Qualify as Public Religious Trust, Serves Only Specific Sub-Sect.
May 19, 2023 Case Laws Income Tax AT

Court Examines Section 40A(3) Compliance on Non-Account Payee Payments; Assessee Used RTGS/NEFT Despite Available Banking Facilities.
May 19, 2023 Case Laws Customs AT

Customs broker's license revocation invalid; broker followed authority letter acknowledged by Joint Commissioner. Charges under Regulation 10 dismissed.
May 19, 2023 Case Laws Insolvency and Bankruptcy AT

Adjudicating Authority Wrongly Rejects Corporate Debtor's Revival Application Despite Settlement Clause 10 Commitment.
May 19, 2023 Case Laws Service Tax AT

Appellant Challenges Service Tax on NIXI, Claims Peering Transaction Can't Be Split for Tax Assessment.
May 19, 2023 Case Laws Service Tax AT

Non-payment of service tax under RCM for using natural resources; Point of Taxation Rules deemed inapplicable.
May 19, 2023 Case Laws Service Tax AT

Power Plant Site Prep Classified as "Works Contract" Service, Not "Site Formation" Under Supreme Court's Larsen & Toubro Decision.
May 19, 2023 Case Laws Service Tax AT

Refund Claim Filed for Service Tax Pre-GST; Section 174(2) Protects Pre-Repeal Rights Despite Notification 41/2012-ST Repeal.
May 19, 2023 Case Laws Central Excise AT

CENVAT Credit Denied Due to Misinterpretation of 'Input' vs 'Input Service' in CENVAT Credit Rules, 2004.
May 18, 2023 Case Laws GST HC

Show Cause Notice u/s 75 of GST Act Must Be Clear and Provide Assessee a Fair Hearing Opportunity.
May 18, 2023 Case Laws GST AAAR

Parking Spaces Sale Separate from Under-Construction Apartment Services; Not a Composite Supply under Construction Services.
May 18, 2023 Case Laws GST AAR

Applicant Can't Apply GST on Margin for Second-Hand Gold Sales per Rule 32(5) of CGST Rules, 2017.
May 18, 2023 Case Laws Income Tax SC

Court Rules on 'Owner' Definition u/s 69A, Income Tax Act; Thief Not Owner of Stolen Goods.
May 18, 2023 Case Laws Central Excise AT

Extended Limitation Period Applies to Clandestine Goods Removal Under Central Excise Act, Section 11A(1); Revenue Neutrality Claims Invalid.
May 18, 2023 Case Laws VAT and Sales Tax SC

Credit Notes as Consideration: Dealer Intermediaries Still Face Tax Liability Under Sales Tax Acts.
May 18, 2023 Case Laws Income Tax HC

Court Orders Refund of Income Tax on Exempted Disability Pension with 9% Interest Per Annum.
May 18, 2023 Case Laws Income Tax AT

Assessee Does Not Have a Permanent Establishment in India Despite Office Space Provided by Contractee.
May 18, 2023 Case Laws Income Tax AT

Sale of Agricultural Land, Including On-Money, is Tax-Exempt u/s 2(14)(iii) of the Income Tax Act.
May 18, 2023 Case Laws Income Tax AT

Tax Dispute on Income u/ss 115BAA vs. 115JB Due to Late Form 10-IC Submission; Case Remanded.
May 18, 2023 Case Laws Income Tax AT

Dispute Over Property Valuation: Taxpayer Challenges Use of Section 56(2)(vii) in Light of Circle Rate and DVO Assessment.
May 18, 2023 Case Laws Income Tax AT

PCIT Upholds Revision u/s 263: AO Failed to Examine Share Premium and Cash Deposits During Demonetization.
May 18, 2023 Case Laws Income Tax AT

Court Rules Business Promotion Expenses Reimbursed to Employees Not Personal; Disallows 50% Deduction.
May 18, 2023 Case Laws Income Tax AT

Leasehold Surrender Leads to Capital Loss; AO to Verify and Grant Relief per CBDT Circular.
May 18, 2023 Case Laws Income Tax AT

Income Addition u/s 68 Deleted Due to Lack of Investigation into Alleged Bogus LTCG from Share Transactions.
May 18, 2023 Case Laws Customs AT

Importers Agree to Increased Valuation, Skipping Sequential Process in Rules 4-9 of Valuation Rules.
May 18, 2023 Case Laws Insolvency and Bankruptcy AT

Petitioners' Rice Stock Claim Denied in Insolvency Proceedings; Lacks Solid Evidence, Says Resolution Professional.
May 18, 2023 Case Laws Service Tax HC

Court Orders LIC to Reimburse Service Tax on Rented Property Within One Month; Technical Defenses Rejected.
May 18, 2023 Case Laws Service Tax AT

Court Sets Aside Demand for Duty and Interest Over GTA Service in Export; Exemption Denial Contested.
May 18, 2023 Case Laws Service Tax AT

Show Cause Notice Invalidated for Lack of Specificity on Taxable Service and Category; Based on Balance Sheet Discrepancies.
May 18, 2023 Case Laws Central Excise AT

Price Variation Clause Ensures Revenue Neutrality; Duty Paid Becomes Credit for Sister Unit, Maintaining Exchequer Balance.
May 18, 2023 Case Laws Central Excise AT

Service recipient retains CENVAT credit despite late invoicing by provider u/r 4A(1) of Service Tax Rules.
May 18, 2023 Case Laws VAT and Sales Tax HC

Penalty Overturned for Rejected Input Tax Credit Claim; No Intent to Mislead Found, Appeal Allowed.
May 18, 2023 Case Laws Indian Laws HC

Court Rules Section 96 Moratorium Under IBC Doesn't Shield Director from Cheque Dishonor Charges u/s 138.
May 17, 2023 Notifications FEMA

RBI Withdraws Permission for Using International Credit Cards Without Prior Approval for Expense Payments.
May 17, 2023 Case Laws GST HC

Section 74 GST Proceedings Valid Without Show Cause Notice; Independent of Section 61 Requirements.
May 17, 2023 Case Laws GST HC

High Court Dismisses Petition for Release of Goods; Transporter Not Responsible for Tax Payment, No Supporting Affidavit Provided.
May 17, 2023 Case Laws GST AAR

GST Not Charged on Plot Sale if Booking or Agreement Made Before Release Certificate Issued; Sale Deed Post-Certificate.
May 17, 2023 Case Laws Income Tax HC

High Court Rules New Tax Benefit for JDAs Applies Prospectively, Not Retrospectively, Under Subsection 5A of Section 45.
May 17, 2023 Case Laws Income Tax HC

High Court Dismisses Writ Petition on Section 148A Reassessment; Observations Won't Prejudice Future Income Assessment Claims.
May 17, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) for revenue recognition under AS-9 deemed unsustainable; AS-7 method not mandatory that year.
May 17, 2023 Case Laws Income Tax AT

Penalty Confirmed for Non-Compliance with Audit Requirement u/s 271B of Income Tax Act.
May 17, 2023 Case Laws Income Tax AT

Income Tax Act Section 41(1) Upheld: Sundry Creditors Addition Confirmed Due to Unverified Parties and No Repayment Efforts.

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