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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 51 to 100 of 543 Records

123 4 5 6........ 11

July 29, 2023 Case Laws Indian Laws HC

Cheque Dishonor Prosecution: Multiple Presentations Allowed u/s 138 of Negotiable Instruments Act in India.
July 28, 2023 Case Laws Income Tax HC

Court Allows Deduction u/s 80IB(1) Despite Assessee Not Owning Land or Having Project Approval.
July 28, 2023 Case Laws Income Tax HC

Tax Assessment Invalid: Order Against Non-Existent Company Post-Amalgamation Has No Legal Standing.
July 28, 2023 Case Laws Income Tax AT

Court Upholds Business Judgment on Rent Expenses for Additional Space in Mumbai; Disallows Assessment Officer's Interference.
July 28, 2023 Case Laws Income Tax AT

Income from Talent Booking Services Misclassified; Not Fees for Included Services or Royalties, Says Assessing Officer.
July 28, 2023 Case Laws Income Tax AT

Assessing Officer's Order u/s 143(3) Invalid; Pr. CIT Cannot Revise u/s 263 Due to Jurisdiction Error.
July 28, 2023 Case Laws Income Tax AT

CIT(A) Contradicts Itself: Recognizes Expenses as Current Yet Adjusts Book Profits as Prior Period Expenses.
July 28, 2023 Case Laws Income Tax AT

Assessee Entitled to Section 54EC Benefits for Long-Term Capital Gains on Depreciable Assets; Section 50 Does Not Alter Asset Type.
July 28, 2023 Case Laws Income Tax AT

Special Reserve Transfers: Profits Still Count as Income Under RBI Guidelines.
July 28, 2023 Case Laws Income Tax AT

Tax Assessment u/s 153A Barred by Limitation; Invalid Reference to Swiss Info Blocks Extension Argument.
July 28, 2023 Case Laws Income Tax AT

AMP Expenses Adjusted Using Bright Line Test Approach; No Further Adjustments Needed If Net Profit Matches Arm's Length Price.
July 28, 2023 Case Laws Income Tax AT

CIT's Parallel Proceedings u/s 263 Deemed Inappropriate Due to Pending AAR Decision on Offshore Supply Contract.
July 28, 2023 Case Laws Customs HC

Discretionary Vehicle Seizure for Potential Smuggling Raises Concerns Over Unregulated Authority and Arbitrary Enforcement.
July 28, 2023 Case Laws Customs HC

High Court Orders Unsealing of Premises; Customs Authorities Faulted for Skipping Required Search u/s 105.
July 28, 2023 Case Laws Customs AT

Appellant Challenges Revocation of Ship Chandler License Over Export of Masks Citing Section 117 of Customs Act Penalty.
July 28, 2023 Case Laws Customs AT

Penalty u/s 112(b)(i) for gold smuggling challenged due to lack of evidence and natural justice breach.
July 28, 2023 Case Laws SEBI HC

SEBI Confirms Bank's Right to Auction Gurgaon Villa for Dues Recovery Under SARFAESI Act, 2002.
July 28, 2023 Case Laws Insolvency and Bankruptcy HC

High Court Orders CBI Probe into Resolution Professional's Misconduct After Year-Long Silence on Liquidator's Queries.
July 28, 2023 Case Laws Service Tax AT

Service Tax Refund Allowed for Exported Services Consumed Abroad, Not Subject to Tax u/s 64 of Finance Act 1994.
July 28, 2023 Case Laws Central Excise HC

Tribunal Faulted for Limiting Appeal Scope; Refund Sanctioned Despite Pending Audit Objections, Matter Sent Back for Review.
July 28, 2023 Case Laws Central Excise AT

Exemption for Goods to Research Institutions Upheld Despite Minor Certificate Errors, Ensuring Substantial Benefit.
July 28, 2023 Case Laws Central Excise AT

Adjudicating Authority Exceeded Show Cause Notice Scope, Violating Natural Justice by Withholding Verification Report from Appellant.
July 28, 2023 Case Laws Central Excise AT

Cenvat Credit Denial Overturned: No Basis for Extended Limitation Period Due to Lack of Fact Suppression Evidence.
July 28, 2023 Case Laws Central Excise AT

No Penalties for Fake Invoices Before 2007: Rule 26 Amendment Not Retroactive According to Legal Principles.
July 28, 2023 Case Laws Wealth-tax AT

Land Ownership Not Transferred: Section 53A of Transfer of Property Act Not Met in Wealth Tax Case.
July 28, 2023 Case Laws Indian Laws SC

Supreme Court rules non-family shareholders not bound by MoU arbitration u/s 8 of the Arbitration Act.
July 28, 2023 Case Laws Indian Laws HC

Court Allows Cheque Dishonor Settlement; Reduces Compounding Fee Citing Mitigating Circumstances, But Declines Full Waiver.
July 28, 2023 Case Laws Indian Laws HC

High Court Dismisses Petition; Managing Director Liable for Cheque Dishonor Due to Lack of Evidence on Resignation or Non-Responsibility.
July 27, 2023 Circulars GST

Buyer-Side ECO Must Collect TCS u/s 52 for Payments to Supplier-Side ECO in E-Commerce Transactions.
July 27, 2023 Circulars GST

Supplier-Side E-Commerce Operator Must Collect TCS in Multi-Party Transactions Under GST Act Section 52.
July 27, 2023 Circulars GST

CBIC Clarifies ITC Discrepancies Between GSTR-3B and GSTR-2A for April 2019 to December 2021; Ensures Accurate Compliance.
July 27, 2023 Circulars GST

Interest Exemption on Wrong IGST Credit Availment Under CGST Act Sec 50(3) if ITC Ledger Balance Stays Intact.
July 27, 2023 Case Laws GST HC

Court Rules Notice u/s 61(3) Not Required Before Action u/s 74 of GST Act.
July 27, 2023 Case Laws GST HC

Bank's Interest Installments Not Classified as Credit Card Service, Exempt from IGST Levy.
July 27, 2023 Case Laws GST HC

Court Fines GST Commissioner Rs. 5,000 for Delays Caused by Officer's Negligence in Filing Counter Affidavit.
July 27, 2023 Case Laws GST HC

Natural Justice Requires Hearings for Adverse Decisions When Statute Demands, Ensuring Fairness in GST Cases.
July 27, 2023 Case Laws GST HC

Appeal Rejection Overturned for Lack of Certified Order; Authority Must Notify and Allow Time to Correct Defects.
July 27, 2023 Case Laws Income Tax HC

First Application Rejected for Delay; Subsequent Applications Permitted if Complaint Pending u/s 279(2). No Application Limit.
July 27, 2023 Case Laws Income Tax AT

Authorities Reject Book Results, Estimate Gross Profit u/s 69C Due to Unexplained Expenditure; Gross Profit Rate Decrease Insufficient.
July 27, 2023 Case Laws Income Tax AT

Higher Tax Rate u/s 115BBE Upheld; Excess Cash Classified as Deemed Income Per Section 69A.
July 27, 2023 Case Laws Income Tax AT

CIT(A) Removes Disallowance u/s 36(1)(iii), Emphasizes Revenue Accrual Only When Collection is Certain Per AS-9.
July 27, 2023 Case Laws Income Tax AT

Penalty u/s 271AAB Overturned: Lack of Evidence on Undisclosed Income Related to Son's Marriage Expenses.
July 27, 2023 Case Laws Income Tax AT

Assessee Qualifies as Developer, Eligible for Section 80IA(4) Deductions Under Income Tax Act.
July 27, 2023 Case Laws Income Tax AT

CIT(A)'s Income Enhancement Based on Share Valuation Method Rejected; Additions Deleted u/s 251(1) and Rule 11UA(2)(b).
July 27, 2023 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Deletes Additions u/s 68; Investments Made Through Verified Banking Channels.
July 27, 2023 Case Laws Income Tax AT

Payments for Apparel and Goods Not a 'Works Contract' u/s 194C; No TDS Required.
July 27, 2023 Case Laws Income Tax AT

Rectification Order u/s 154 Deemed Invalid for Amending 2009 Assessment After 10-Year Limitation Lapse.
July 27, 2023 Case Laws Customs HC

Court's Role in Revenue Appeal: Only Legal Questions Addressed, No Re-examination of Facts or Evidence.
July 27, 2023 Case Laws Customs AT

Appellant cleared of penalty for alleged gold diversion; no evidence of involvement found in export obligation case.
July 27, 2023 Case Laws Customs AT

High-Density Polyethylene Granules Exempted from Customs Duty Due to 98% Ethylene Composition and Minor Additives.

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