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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 101 to 150 of 543 Records

1 234 5 6 7........ 11

July 27, 2023 Case Laws Customs AT

Commissioner (Appeals) to Re-examine Refund Case; Relief Entitlement u/s 149 for Duty Paid Under Protest.
July 27, 2023 Case Laws Customs AAR

Thermal Printer Ribbons Differ from Typewriter Ribbons in Functionality and Physical Traits for Import Classification Purposes.
July 27, 2023 Case Laws Indian Laws HC

High Court Dismisses Petition on Cheque Dishonor; Confirms Petitioners as Nominee Directors, Not Vicariously Liable.
July 27, 2023 Case Laws Indian Laws HC

Section 138: Cheque Bounce Offense Only Applies if Cheque Represents Legally Enforceable Debt at Encashment.
July 27, 2023 Case Laws Indian Laws HC

Court Rules Sentence Suspension Requires 20% Cheque Deposit; Misinterpretation of Section 143A by Petitioner Rejected by High Court.
July 26, 2023 Notifications Insolvency and Bankruptcy

Insolvency Professional Registration Now Requires "Post Graduate Insolvency Programme" per 2023 Amendment Regulations.
July 26, 2023 Notifications Insolvency and Bankruptcy

IBBI Amends 2023 Regulations: Real Estate Resolution Plans by Allottee Groups Exempt from Fees to Ease Financial Burdens.
July 26, 2023 Notifications Income Tax

No tax deduction from dividends u/s 194 for aircraft leasing units in International Financial Services Centres.
July 26, 2023 Notifications Income Tax

Tax Exemption for Gifts as Movable Property: Section 56(2) Updated; Rule 11UAC Amended for Fund Relocation Conditions.
July 26, 2023 Notifications Income Tax

Income Tax Twelfth Amendment 2023: New Exemptions for Non-Residents and Updated Reporting Requirements.
July 26, 2023 Notifications GST

CGST Act: Deadline Extended for Revocation of Registration Cancellation Applications to August 31, 2023.
July 26, 2023 Notifications Income Tax

Non-residents and foreign companies exempt from filing income tax returns u/s 139(1); "investment fund" definition updated.
July 26, 2023 Notifications DGFT

India Changes Gold Import Policy: Some Codes Now "Restricted," Except Under CEPA Agreement with UAE.
July 26, 2023 Notifications DGFT

Revised Import Policy Schedule-I Now Aligns with FSSAI Notifications on Food Import Entry Points.
July 26, 2023 Notifications Money Laundering

ED Must Share Info with GSTN for Prosecutions per Amended Notification No. G.S.R. 381(E) for Better Tax Enforcement.
July 26, 2023 Case Laws GST HC

Court Grants Second Chance: Case Remanded for Petitioner to Explain Missed Hearing and Show Good Faith Reasons.
July 26, 2023 Case Laws Income Tax HC

High Court dismisses writ petition challenging Commissioner of Income-tax (Appeals) appointment; no approval or cadre creation required.
July 26, 2023 Case Laws Income Tax HC

High Court Confirms Income Tax Officer's Authority to Issue Rectification Notices u/s 154 Despite No Scheme u/s 157A.
July 26, 2023 Case Laws Income Tax HC

Court Rules Foreign Income from Virtual Voice Network Not Taxable in India; No Permanent Establishment Found.
July 26, 2023 Case Laws Income Tax AT

Interest Recalculation Ordered for Non-Deduction of TDS u/s 194IA; Each Seller's Share Below Rs. 50,00,000.
July 26, 2023 Case Laws Income Tax AT

Debate on Long-Term Capital Gains Tax: Assessee or Spouse? Ensuring No Double Taxation Burden.
July 26, 2023 Case Laws Income Tax AT

Assessee's Vague Application and Delay in Appeal Lacks Justification, Hindering Legal Proceedings Under Review.
July 26, 2023 Case Laws Income Tax AT

Interest on Borrowed Funds Included in 'Cost of Acquisition' for LTCG; Deductions Allowed u/s 48 of Income Tax Act.
July 26, 2023 Case Laws Customs AT

Court Upholds Confiscation of Unexplained Gold Due to Smuggling Allegations; Appellant Fails to Prove Legal Procurement.
July 26, 2023 Case Laws Insolvency and Bankruptcy AT

Court Error in Ignoring Full Payment of Principal; Interest Alone Doesn't Justify CIRP u/s 9 of IBC.
July 26, 2023 Case Laws Service Tax HC

Commissioner (Appeals) can only condone appeal delays up to one month; longer delays result in dismissal.
July 26, 2023 Case Laws Central Excise SC

Appellants Misdeclared Goods as "Rejects"; Rule 7 Valuation Upheld as Neither Arbitrary Nor Illegal.
July 26, 2023 Case Laws Central Excise SC

CESTAT Upholds Valuation Rules for Customized Motor Vehicle Parts Sold Domestically and for Export.
July 26, 2023 Case Laws VAT and Sales Tax SC

High Court Error: Overlooked Tax Levy Despite Unit Exemption in Sale Decision.
July 26, 2023 Case Laws VAT and Sales Tax SC

Supreme Court Uses Promissory Estoppel to Calculate Tax Exemption for Tourism Projects Under Incentive Scheme.
July 26, 2023 Discussion Forum GST

Input Tax Credit Eligibility for Commercial Property: Window and Door Replacement, Painting Expenses Under GST Rules.
July 26, 2023 Discussion Forum GST

Understanding the Relevant Date for GST Refund Claims: Key to Compliance and Timely Refunds.
July 26, 2023 Case Laws GST HC

High Court Orders Petitioner to Respond to Allegations in SCN u/s 74(1), Ensuring Natural Justice Principles.
July 25, 2023 Case Laws GST HC

Court Rules No Penalty for Delayed Transitional Credit Under GST Due to Government Portal Glitches.
July 25, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision: No Penalty for Bona Fide Error u/s 271(1)(c) on Excess Depreciation Claim.
July 25, 2023 Case Laws Income Tax AT

Solar Plant Depreciation Claim Approved: Factory-Linked Rooftop Installation Qualifies for Higher Rate, Overruling DRP Rejection.
July 25, 2023 Case Laws Income Tax AT

Penalty Deleted for Non-Compliance Due to Unreceived Notices: Section 272A(1)(d) Case Lacks Evidence from Assessing Officer.
July 25, 2023 Case Laws Income Tax AT

Depreciation Claim Upheld: Section 32 Allows Depreciation on Entire Asset Block, Including Closed Units, Despite BIFR Directions.
July 25, 2023 Case Laws Income Tax AT

Assessee's Default u/s 206C: NFAC Order Set Aside Over Late Form 27C, Rule 37C Interpretation Challenged.
July 25, 2023 Case Laws Income Tax AT

Hospital Pharmacy Income Eligible for Section 80IB(11C) Deduction: Understanding "Derived From" vs. "Attributable To" in Tax Benefits.
July 25, 2023 Case Laws Income Tax AT

Court Rules Unsupported Documents Insufficient for Proving Undisclosed Income u/ss 69A, 69C of Income Tax Act.
July 25, 2023 Case Laws Income Tax AT

Taxpayer Faces Higher Tax Rate for 2016-17 u/s 115BBE After Revising Income in Survey.
July 25, 2023 Case Laws Income Tax AT

Depreciation Claims Beyond Six Years Not Allowed; No Legal Provision for Income Modification After This Period.
July 25, 2023 Case Laws Customs AT

Confiscation of Imported Goods for Misdeclaration of Quantity and Value u/ss 111(l) and 111(m); Penalties Imposed.
July 25, 2023 Case Laws Customs AT

CHA License Revocation Overturned: Commissioner Exceeded 90-Day Limit After Inquiry Report Submission, Violating Prescribed Timeline.
July 25, 2023 Case Laws Customs AT

Customs Broker's License Suspension Overturned; Misdemeanor Involving Unusual Goods Deemed Insufficient for Actionable Concern.
July 25, 2023 Case Laws Insolvency and Bankruptcy HC

SARFAESI Proceedings Against Guarantor Allowed Despite Moratorium on Corporate Debtor, Says Court on IBC Sections 14 & 31.
July 25, 2023 Case Laws Insolvency and Bankruptcy AT

Respondents Deemed Fraudulent for Submitting False Accounts, Violating Section 66(1) of Insolvency and Bankruptcy Code 2016.
July 25, 2023 Case Laws Money Laundering HC

Appellate Tribunal can condone any delay in filing an appeal, no limitation on delay length.
July 25, 2023 Case Laws Service Tax SC

Supreme Court Affirms Video Production Services as Export, Classifies Editing and Coloring Under Service Tax Rules.

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