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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 401 to 450 of 551 Records

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May 9, 2023 Case Laws Indian Laws HC

Directors' Plea to Quash Cheque Dishonor Case Denied; Trial to Proceed for Comprehensive Examination.
May 9, 2023 Case Laws Indian Laws HC

Court Upholds Summoning Order Against Ex-Director in Cheque Dishonor Case, Citing Insufficient Evidence of Non-Involvement.
May 9, 2023 Case Laws Indian Laws HC

Court Upholds Arbitral Award Validity; No Grounds Found to Challenge Based on Contract Interpretation or Alternative Views.
May 8, 2023 Case Laws Income Tax HC

Tribunal Upholds AO's Decision to Disallow 25% of Expenses Due to Missing Vouchers; Assessee's Appeal Dismissed.
May 8, 2023 Case Laws Income Tax AT

Assessment Reopening Invalid: AO Relied Solely on External Info Without Independent Verification u/ss 147 & 148 of IT Act.
May 8, 2023 Case Laws Income Tax AT

Penalty Imposed for 'Undisclosed Income' Found in Search, Even if Declared and Included in Return Under Sec 271AAB(1A.
May 8, 2023 Case Laws Income Tax AT

Assessee Granted Exemption u/ss 11 and 12 Despite Late Filing of Audit Report (Form No. 10B.
May 8, 2023 Case Laws Income Tax AT

Non-Resident Long-Term Capital Gains on Unlisted Indian Shares: Impact of Section 112(1)(c)(iii) and Section 48 Provisos Explained.
May 8, 2023 Case Laws Customs AT

Customs Broker License Revoked: Appellant Liable for Employee Actions in Undeclared Goods Case.
May 8, 2023 Case Laws Customs AT

Importer Maintains Control Over Machinery, No Breach of Exemption Conditions Found in Seizure Case.
May 8, 2023 Case Laws Insolvency and Bankruptcy SC

Secured Creditors Assert Rights on Pledged Shares Without Advancing Funds, Referencing Sections 52 & 53 of Insolvency Code.
May 8, 2023 Case Laws Service Tax AT

Penal charges from separate actions not subject to service tax; not considered 'consideration' under Finance Act.
May 8, 2023 Case Laws Service Tax AT

Subcontracting Isn't Intermediary Service; Impacts CENVAT Credit Refund Eligibility for Export Services Under Tax Rules.
May 8, 2023 Case Laws Central Excise AT

Zymegold Plus and Dripzyme classified as fertilizers; department's argument using Fertilizer Control Order, 1985, dismissed.
May 8, 2023 Case Laws Central Excise AT

Correct Classification of 'Alternators' Under Excise Rules: No Need for Alternative Sections if Chapter Notes Met.
May 8, 2023 Case Laws Central Excise AT

Revenue's Appeal Dismissed: Tribunal's Decision on Newsprint-in-Reels Classification Stands, Benefit Extended to Respondent.
May 8, 2023 Case Laws VAT and Sales Tax SC

Legislative Intent Classifies Medicated Talcum Powder as Cosmetic, Not Medicine, for Tax Purposes; Clears Interpretive Ambiguity.
May 7, 2023 Notes Money Laundering

Chartered Accountants, Company Secretaries, and Cost Accountants Now Reporting Entities Under PMLA to Combat Money Laundering.
May 6, 2023 Case Laws GST HC

High Court Rules AAR Must Evaluate GST Exemption for Upfront Lease Premium, Recognizes Applicant's Right to Apply.
May 6, 2023 Case Laws GST HC

Court Permits Manual Filing of Corrected GSTR-1 for 2017-2018 After Amendment Request Rejection, Ensuring Entitled Credit Access.
May 6, 2023 Case Laws GST AAR

Accommodations for Ambaji Temple pilgrims subject to GST; no tax exemption as not within temple precincts per Sr. No. 13.
May 6, 2023 Case Laws GST AAR

Sub-contractor's pure services to main contractor for Surat hospital project not exempt from tax; exemption non-transferable.
May 6, 2023 Case Laws GST AAR

Architectural services for SMIMER Hospital & College Campus classified as 'pure service,' no supply of goods involved.
May 6, 2023 Case Laws Income Tax SC

High Court Sends Case Back to ITAT for Review on Property Sale Gains: Capital Asset or Stock in Trade?
May 6, 2023 Case Laws Income Tax SC

High Court Grants Tax Exemption u/s 10(23C)(vi) Despite Profit-Making Concerns; Educational Purpose Affirmed.
May 6, 2023 Case Laws Income Tax HC

Court Rules on Adjusting Deposited Amounts for Benefits Under Direct Tax Vivad Se Vishwas Act.
May 6, 2023 Case Laws Income Tax HC

High Court Rules AO Can't Reopen Assessment Without Valid Reasons u/s 147; Reassessment Blocked.
May 6, 2023 Case Laws Income Tax AT

Court Rules Income from Additional Works Not Part of Assessee's Turnover Due to Direct Customer Payments to Contractors.
May 6, 2023 Case Laws Income Tax AT

CIT(A) Upholds Deletion of Additions; AO Lacked Evidence to Classify Trust Donations as Anonymous u/s 115BBC.
May 6, 2023 Case Laws Income Tax AT

CIT Invokes Section 263 for Revision: AO Failed to Properly Tax Assessee's Undisclosed Stock Investment, Deemed Erroneous.
May 6, 2023 Case Laws Income Tax AT

1% of Offshore Equipment Supply Attributed as PE Profit; AO's Additions Deleted in Tax Case Decision.
May 6, 2023 Case Laws Customs SC

Burden of Proof in Smuggling: Accused's Innocence Unlikely if Caught with Goods in Customs Area During Act.
May 6, 2023 Case Laws Customs AT

Import Value Reassessed Using Lowest Comparable Value; Decision Upheld Without Error Under Same Heading Imports.
May 6, 2023 Case Laws Customs AT

Customs Duty Hike in Notification No. 93/2017-Cus: Re-assessment Post Self-Assessment Found Unlawful.
May 6, 2023 Case Laws Customs AT

Customs Broker's Penalty u/s 112(a) Overturned; Lacked Knowledge of Goods' Chemical Analysis Results.
May 6, 2023 Case Laws Companies Law SC

Official Liquidator Liable for Post-Liquidation Property & Water Taxes Due to Sale Notice Omission, per Rule 338, 1959 Rules.
May 6, 2023 Case Laws Income Tax AT

Penalty Confirmed for Late E-TDS Filing Despite No Revenue Loss, Citing Obligation u/s 272A(2)(k.
May 6, 2023 Case Laws Income Tax AT

Tax Order Invalid Due to Addressing Non-Existent Company Post-Amalgamation u/ss 143(3) & 144C(13.
May 6, 2023 Case Laws Service Tax AT

Simultaneous proceedings deemed unnecessary; Commissioner drops case against Respondent in Kolkata after Visakhapatnam action initiated.
May 6, 2023 Case Laws Companies Law HC

High Court Grants Anticipatory Bail in Money Laundering Case; Petitioner Fully Cooperated and Unlikely to Evade Justice.
May 6, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits CIRP Application Despite Pre-Existing Disputes; Section 9 IBC Proceedings Questioned for Operational Debt.
May 6, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Approves Corporate Insolvency Resolution Process; Operational Debt Confirmed, No Pre-existing Dispute Found.
May 6, 2023 Case Laws Service Tax AT

Contract Classified as "Labour Supply" Under Manpower Services; Tax Demand Upheld, Not Business Auxiliary Service.
May 6, 2023 Case Laws Service Tax AT

Refund Claim Denied for Late Filing u/s 11B; Time Limits Strictly Enforced Without Exception.
May 6, 2023 Case Laws Service Tax AT

Tax Refund Rejection Overturned Due to Missing Justification on CBEC Circular Benefits Application in Disputed Period.
May 6, 2023 Case Laws Service Tax AT

Court Rules No Reversal of CENVAT Credit on Input Services u/r 3(5) of CENVAT Credit Rules.
May 6, 2023 Case Laws VAT and Sales Tax HC

Respondent's Failure to Notify Prejudices Petitioner in Refund Adjustment; Amnesty Scheme Application Under Review for Further Action.
May 5, 2023 Case Laws Income Tax SC

Supreme Court: Income Taxable in India Only for Indian Operations u/s 9(1), Not Fully Supported by DTAA Article 7.
May 5, 2023 Case Laws Income Tax HC

Court Quashes Order Against Company Directors u/s 179 of Income Tax Act for Lack of Consideration.
May 5, 2023 Case Laws Income Tax HC

Company Succession Without Member or Asset Change: Revaluation Not Taxable as Real Profit Under Current Tax Laws.

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

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

H: Alternative Remedy Available: Finance Act Section 85 Provides Legal Pa...

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H: Taxpayer Wins: Assessed Loss Carry Forward Upheld Despite Late Return ...

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

H: Tax Reassessment Invalidated Due to Procedural Lapses in Notice Issuan...

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

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F: Navigating Delayed RCM Tax Liability for Commercial Property Rental: S...

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