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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 51 to 100 of 551 Records

123 4 5 6........ 12

May 29, 2023 Case Laws Customs AT

Revenue's Fraud Allegations on Duty Drawback Benefits Lack Evidence; Goods Exported Directly from India to Russia.
May 29, 2023 Case Laws Customs AT

Redemption Fine Reduced: Rs. 20 Lakhs Slashed to Rs. 50,000 for Undervaluation of Imported Goods Worth Rs. 86,541.
May 29, 2023 Case Laws Customs AT

Court Rules Exemption from Countervailing Duty on Platinum Sponge Imports Valid, Aligns with Board's Circular on Precious Metals.
May 29, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Dismisses CIRP Application Due to Genuine Disputes; Credible Defense by Corporate Debtor Under IBC.
May 29, 2023 Case Laws Service Tax AT

Service Tax Reverse Charge Demands Require Detailed Transaction and Invoice Calculations; Vague Notices Deemed Misconceived.
May 29, 2023 Case Laws Central Excise AT

Refund Claim for Excise Duty on Taxis Must Be Filed Within Six Months per Notification No. 12/2012, Sl. No. 273.
May 29, 2023 Discussion Forum GST

Forum Explores GST Late Fees Issue Between Registration Cancellation and Revocation; Open for Tax Law Enthusiasts.
May 29, 2023 Discussion Forum GST

Experts Debate GST on Factory Shed Sale: Outright Sale or Lease? Payment Advised Under Protest Amid Litigation.
May 27, 2023 Case Laws GST HC

Court Denies Relief Under Article 226; Advises Remedy u/s 159(5) for GST Recovery Dispute.
May 27, 2023 Case Laws GST HC

Court Questions Need for McDonald's USA's Physical Presence in India Under IGST Act Section 13(3)(b) for Services Received.
May 27, 2023 Case Laws GST HC

Court Orders Fast-Track Appeal on Tax and Penalty Over Invalid E-way Bill; Resolution Due in 8 Weeks.
May 27, 2023 Case Laws Income Tax HC

Faceless Assessment Scheme: Case Transfers u/s 127 of Income Tax Act Ensure No Prejudice to Assessees.
May 27, 2023 Case Laws Income Tax AT

Toll receipts during construction classified as capital receipts; correctly reduced from project costs.
May 27, 2023 Case Laws Income Tax AT

Tax Authorities Must Accept Form 16 Details; Rectification Error in HRA Exemption and Double Taxation Noted u/s 154.
May 27, 2023 Case Laws Income Tax AT

Court Rules No Capital Gains Transfer Under JDA Due to Lack of Possession Evidence u/s 2(47) IT Act.
May 27, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Removed: Interest Not Charged on Receivables with Nominal Delays of 60 and 26 Days.
May 27, 2023 Case Laws Income Tax AT

Adjust Profit & Loss: Remove Bogus Purchases and Sales; Reflect Lower Gross Profit; No Investment Addition Needed.
May 27, 2023 Case Laws Income Tax AT

JCIT's Section 153D approval voided for lack of independent review, leading to cancellation of Section 153A assessments.
May 27, 2023 Case Laws Customs HC

Penalty Imposed for Under-Invoicing u/s 112(a) of Customs Act; Jurisdiction Confirmed by Joint Commissioner.
May 27, 2023 Case Laws Customs AT

Importer's Refund Claim for Special Additional Duty Denied Due to Late Filing Beyond One-Year Limit per Notification.
May 27, 2023 Case Laws Customs AT

EDI System Error Resolved: EOU Gains Exemption on Imports After Joint Filing Issue with Leasing Company.
May 27, 2023 Case Laws Customs AT

Burden of Proof in Smuggling Cases Involves Section 123 of Customs Act; Statements u/s 108 are Substantive Evidence.
May 27, 2023 Case Laws Customs AT

Authority Misapplies Benami Act to Impose Customs Penalty; Lacks Legal Basis u/s 112(a) of Customs Act.
May 27, 2023 Case Laws Insolvency and Bankruptcy AT

Court Rules Lenders Cannot Invoke Performance Bank Guarantee Without Adjudicating Authority's Permission Under IBC Resolution Plan.
May 27, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Mumbai to Handle Section 7 IBC Application: Punjab National Bank Authorized to Proceed Against Corporate Debtor.
May 27, 2023 Case Laws Insolvency and Bankruptcy AT

Appellant didn't seek directive for Resolution Plan implementation; banks must fulfill duties. Resolution Applicant still obligated.
May 26, 2023 Case Laws GST AAAR

Kacha Arhtiya Exempt from GST Under Reverse Charge; Liability Falls on Pakka Arhtiya Per Notification No. 4/2017-CT.
May 26, 2023 Case Laws GST AAR

GST Applies to Full Bill Amount Including Rentals, Night Charges, and Fuel as per Section 15, CGST Act 2017.
May 26, 2023 Case Laws Income Tax AT

Charitable Institution Wins Depreciation Claim u/s 2(15); Exemption Benefits Upheld u/s 11.
May 26, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustments Deemed Invalid Due to Omitted Clause in Section 92BA; TPO and AO Orders Unsustainable.
May 26, 2023 Case Laws Income Tax AT

Assessing Officer Lacks Jurisdiction to Reopen Non-Resident Case u/s 147: HSBC Geneva Account Not Linked to India.
May 26, 2023 Case Laws Income Tax AT

Assessment Order Void: Issued to Non-Existent Entity, Deemed Invalid and Set Aside in Favor of Assessee.
May 26, 2023 Case Laws Income Tax AT

Indian Income Tax: FTS Doesn't Mean Technology Transfer; Support Services Aren't Technology Availability.
May 26, 2023 Case Laws Income Tax AT

Income Tax Section 68: Info from Different Jurisdiction's ITO is a Trigger, Not Conclusive; AO Must Re-evaluate Thoroughly.
May 26, 2023 Case Laws Income Tax AT

Challenge to Section 147 Reopening: Non-compliance in Different Years Not Assessee Failure, Limitation Period Not Extended.
May 26, 2023 Case Laws Income Tax AT

Capital Asset Transfer to Subsidiary Fails Section 47(iv) Conditions; Subject to Taxation u/s 45.
May 26, 2023 Case Laws Income Tax AT

Assessee Challenges Full Disallowance for Non-Deduction of TDS on Labor Contracts u/s 40(a)(ia); Seeks 30% Limit.
May 26, 2023 Circulars Income Tax

CBDT Issues Guidelines on TDS for Online Gaming Winnings, Covering Net Winnings, Bonuses, and Withdrawals.
May 26, 2023 Case Laws Customs AT

Customs Broker's Penalty Reduced to 25% u/s 114AA for Malafide Actions in Undeclared Goods Case.
May 26, 2023 Case Laws Customs AT

Customs Broker's License Restored After Procedural Missteps; Initial Revocation Lacked Required Inquiry Report Disclosure to Appellant.
May 26, 2023 Case Laws Money Laundering HC

Court Limits Pre-Investigation Hearings in PMLA Cases to Ensure Efficient and Independent Investigations by Officers.
May 26, 2023 Case Laws Money Laundering HC

Bail Denied for Ex-Revenue Minister; No Breach of Safeguards in Section 19, PMLA; Article 21 Not Violated.
May 26, 2023 Case Laws Service Tax AT

Service Tax Not Applicable in Joint Venture Revenue Sharing; No Service Provider or Receiver Relationship Found.
May 26, 2023 Case Laws Service Tax AT

SEZ Unit's Refund Claim Under Review: Re-examine Input Services and Export Goods Connection for Compliance Check.
May 26, 2023 Case Laws Service Tax AT

Refund Claim Denied: Tax Burden Passed to Consumers, Credited to Consumer Welfare Fund as Per Unjust Enrichment Doctrine.
May 26, 2023 Case Laws Central Excise AT

Stock Estimation Errors in Steel Factories Are Common; Excess Stock Confiscation and Penalties Require Proof of Wrongful Intent.
May 26, 2023 Case Laws Central Excise AT

Authority Oversteps by Reclassifying Goods Under Chapter 54 Without Notice; Demand Based on Heading 5907.12 Overturned.
May 25, 2023 Case Laws GST HC

Penalty Under CGST Act Section 129 Challenged for Violating Natural Justice by Imposing Without Proper Notice or Opportunity.
May 25, 2023 Case Laws GST DSC

Court Upholds Anticipatory Bail: No Evidence of Rs. 18 Crore Refund Breach Found; Investigation May Continue.
May 25, 2023 Case Laws Income Tax HC

Scheduled Tribe Member Fails to Prove Income Exemption; No Relief Granted by High Court u/s 10(26.

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