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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 301 to 350 of 551 Records

1 ....3 4 5 678 9 10 11........ 12

May 15, 2023 Case Laws Central Excise AT

Reversal of Cenvat Credit Allowed Despite Non-Filing of Option Letter u/r 6(3A)(a) Before 2016 Amendment.
May 15, 2023 Case Laws Indian Laws HC

Cheque Dishonor Case Against HG Retail Dismissed Due to No Demand Notice u/s 138 of Negotiable Instruments Act.
May 13, 2023 Case Laws GST HC

Appeal Dismissed for Filing One Day Late; Authority Did Not Evaluate Reasons for Delay Beyond 120-Day Limit.
May 13, 2023 Case Laws Income Tax HC

Notice Invalid u/s 147: Assessment Reopening Fails as Notice Served to Non-Existent Amalgamated Company.
May 13, 2023 Case Laws Income Tax AT

Reimbursement for Database Usage Costs Not Classified as Royalty Under Indian Tax Law.
May 13, 2023 Case Laws Income Tax AT

Section 153A: Completed income tax assessments can't be altered without new evidence found during a search operation.
May 13, 2023 Case Laws Income Tax AT

Family Trust Taxed as AOP: Recalculate Liability with Basic Exemptions and Slab Rates, No Maximum Marginal Rate Applied.
May 13, 2023 Case Laws Insolvency and Bankruptcy AT

Cloud9 Apartment Owners' appeal dismissed; failed to justify delay extension in challenging CIRP initiation. Appeal period: 45 days.
May 13, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits CIRP Application: Corporate Debtor's Claim of Non-Supply Deemed Baseless Due to Lack of Response to Demand Notice.
May 13, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Valid: Debt Acknowledged as 'Trade Payable' in Balance Sheet, Criminal Proceedings Post-Demand Notice Irrelevant.
May 13, 2023 Case Laws Money Laundering SC

Supreme Court overturns High Court bail in money laundering case, citing non-compliance with PMLA Section 45 requirements.
May 13, 2023 Case Laws Service Tax AT

Cable Operator Pays Service Tax with Interest and Penalty; Section 80 Benefits Applied to Appellant.
May 13, 2023 Case Laws Service Tax AT

CENVAT Credit Allowed for Commission Paid to Collection Agents: Services Qualify as Input Services under Tax Rules.
May 13, 2023 Case Laws Central Excise AT

Refund Claim Examined: Cenvat Credit Account Marked Under Protest, Limitation Period Not Applicable per CBEC Excise Manual, Chapter 13.
May 13, 2023 Case Laws Central Excise AT

Duty Remission Granted for Fire-Destroyed Goods u/r 21; Initial Demand for Duty Overturned.
May 13, 2023 Case Laws Central Excise AT

Excise Duty Not Applicable on Spent Earth in Oil Refining; Not Considered "Manufacture" u/s 2(f.
May 13, 2023 Case Laws Indian Laws SC

Referral Court Must Decide Arbitration Agreement Validity Before Arbitration: Section 11(6) of Arbitration Act.
May 12, 2023 Notifications Companies Law

Company Name Removal Requires Filing All Pending Financial Statements and Returns Per 2023 Amendment Rules.
May 12, 2023 Case Laws GST HC

Court Orders Review of Bus Operator's Turnover Records by State for Tax Assessment Validity Check.
May 12, 2023 Case Laws GST HC

Court Grants ITC Refund on Export Services, Rejects Revenue's Intermediary Services Claim; Orders Refund with Interest.
May 12, 2023 Case Laws GST HC

Court Annuls Registration Cancellation Due to Non-Speaking Order; Emphasizes Right to Know Decision Reasons.
May 12, 2023 Case Laws GST HC

Court Reviews Petition on Constitutional Validity of GST Anti-Profiteering Section 171; No Urgency for Interim Order Found.
May 12, 2023 Case Laws Income Tax SC

Supreme Court Upholds ITAT and HC Ruling: Loan to Indian Subsidiary by Foreign Company is a Capital Asset u/s 2(14.
May 12, 2023 Case Laws Income Tax SC

High Court Urged to Remand Case for New Order Under Income Tax Act Section 144B Due to Procedural Errors.
May 12, 2023 Case Laws Income Tax SC

Supreme Court Sends Faceless Assessment Order Case Back to High Court to Reassess Impact of Section 144B(9) Omission.
May 12, 2023 Case Laws Income Tax SC

Supreme Court: Microsoft's software licenses in India not taxable as royalty u/s 9(1)(vi) and DTAA Article 12.
May 12, 2023 Case Laws Income Tax AT

HUF Gifts Exempt from Income Tax: Section 56(2)(VII) Allows Karta to Gift Property for Pious, Legal, Family Needs.
May 12, 2023 Case Laws Income Tax AT

Court Allows Set-off of Unabsorbed Business Losses Against Income Declared Late u/s 139(3); Revenue Appeal Dismissed.
May 12, 2023 Case Laws Income Tax HC

High Court Quashes Notice u/s 148 for Improperly Increasing Escaped Income Over Rs. 50 Lakh Threshold.
May 12, 2023 Case Laws Income Tax AT

Non-resident service payments not taxable in India; no TDS deduction needed u/s 40(a)(ia) per CIT(A) ruling.
May 12, 2023 Case Laws Income Tax AT

Forfeited advance payments in property sales adjust acquisition cost under Income Tax Act Section 51, impacting capital gains.
May 12, 2023 Case Laws Income Tax AT

No Penalty for Late E-Verification of Income Tax Return Due to Health Issues u/s 271F.
May 12, 2023 Case Laws Income Tax AT

Bogus Sale Proceeds Reclassified as Short Term Capital Loss u/s 68; Additions Deleted by Authorities.
May 12, 2023 Case Laws Income Tax AT

Disallowance of Rent Paid to Director Upheld Due to Lack of Evidence Differentiating Flats u/s 40A(2)(b.
May 12, 2023 Case Laws Income Tax AT

Section 10(38) Exemption Denied for LTCG Due to Bogus Penny Stock Transactions; SEBI Suspends Inflated Stocks.
May 12, 2023 Case Laws Customs AT

Importer Admits Misdeclaration of Cut Rails as Scrap; Commissioner (Appeals) Rules in Favor of Revenue Despite Admission.
May 12, 2023 Case Laws Customs AT

Global Container Carrier Granted Immunity from Penalties Under Customs Act Sections 114(iii) and 114AA After Importers' Relief.
May 12, 2023 Case Laws Customs AT

CHA Cleared: No Penalty for M/s KVS Cargo in Forged Export Documents Case, Order Set Aside.
May 12, 2023 Case Laws Customs AT

Customs House Agent Cleared: No Evidence of Misconduct in Exporters' Fraud Case; Penalties Overturned.
May 12, 2023 Case Laws Customs AT

Customs broker's license suspension overturned due to expired timeframe and ignored procedural requirements. License restored.
May 12, 2023 Case Laws Customs AT

Imported Non-Texturized Polyester Fabric Classification Under Customs Tariff Act, 1975: Sub-heading 5407 61 Explained.
May 12, 2023 Case Laws Customs AAR

Cryptogenic Devices Misclassified; Eligible for Duty Exemption Under Sr. 8 of Amended Notification 24/2005-Customs.
May 12, 2023 Case Laws SEBI SC

Court Finds Freeze Order on Company's Properties Unnecessary, Not Linked to Alleged Crime or Mentioned in FIR.
May 12, 2023 Case Laws Insolvency and Bankruptcy AT

Supreme Court: Transfers to Related Parties by Corporate Debtors Face 2-Year Look-Back Under IBC Section 43(2.
May 12, 2023 Case Laws Money Laundering HC

Section 24 PMLA presumption challenge limited to trial phase; property connection examined at trial, not discharge.
May 12, 2023 Case Laws Central Excise AT

Valuation Rule 11 Applied for Unique Case Involving Related Party Sales and Captive Consumption Not Covered by Other Rules.
May 12, 2023 Case Laws Central Excise AT

Court Rules Notification Clarifies Dispute Period Before February 2009 Amendment; Applicable from Inception Date.
May 12, 2023 Case Laws Central Excise AT

Cigarettes Sent to Duty-Free Shop Exempt from Duty; Customs Bonded Warehouse u/s 58, Customs Act 1962.
May 12, 2023 Case Laws VAT and Sales Tax HC

Order Invalid from Start Cannot Be Fixed Later; Appellate Authority Erred in Remanding Without Nullifying Review Order.
May 12, 2023 Case Laws Indian Laws SC

Arbitration invoked pre-2015 Amendment Act uses old rules, even if arbitrator appointed post-2015.

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H: HC Upholds Natural Justice, Remands Case and Grants Petitioner Extensi...

H: Administrative Appeal Dismissed Without Notice Violates Natural Justic...

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H: Faceless Assessment Violation: Draft Penalty Order Absent, Refund Adju...

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H: Property Sales Tax Relief: Section 43CA Allows 10% Variance Between Sa...

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