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Highlights / Annotations / Catch Notes For July of 2023

Home Highlights July July 2023 Year 2023

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Showing 501 to 543 of 543 Records

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July 4, 2023 Case Laws Income Tax HC

Court Rules on Freight Income Taxability u/s 195 and DTAA Article 8 Between India and Germany.
July 4, 2023 Case Laws Income Tax HC

ITAT Rules Subscription Fees for Foreign Income Not Technical Services u/s 9(1)(vii) of Income Tax Act.
July 4, 2023 Case Laws Income Tax AT

Income from equipment and software sales in India not fully taxable; only PE-attributable income taxed.
July 4, 2023 Case Laws Income Tax AT

Court Rules Diary Notes as "Dumb Documents," Lacking Evidentiary Value for Tax Additions u/s 68 and 153A.
July 4, 2023 Case Laws Income Tax AT

Section 263 Revision: Business Income Assessed at Normal Tax Rate, Not Section 115BBE's Higher Rate, Revision Order Overturned.
July 4, 2023 Case Laws Income Tax AT

Section 263 Revision Overruled: AO's Diligence on Corpus Donation from 12AA Registered Trust Upheld; No Revenue Impact Found.
July 4, 2023 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Non-Compliance Due to Reasonable Cause u/s 273B in First Year of E-Notices.
July 4, 2023 Case Laws Income Tax AT

Order u/s 263 Set Aside: PCIT's Claims Unsupported by Records; No Advances Made by Assessee Confirmed.
July 4, 2023 Case Laws Income Tax AT

Assessment Reopening u/s 147 Challenged for Lack of Reasonable Belief by AO Based on Vague Information.
July 4, 2023 Case Laws Customs SC

High Court Overturns Increased Pet-Coke Allocation to Sanvira; Rejects Claims of Altered Allocation Principle in 2020 Notice.
July 4, 2023 Case Laws Customs AT

Customs Must Prove Betel Nut Smuggling u/s 123 of Customs Act 1962; Mere Suspicion Isn't Enough.
July 4, 2023 Case Laws Service Tax HC

Court Orders Further Probe into Alleged Receipt Suppression in Residential Complex Construction; Corporate Veil to be Lifted.
July 4, 2023 Case Laws Service Tax AT

Court Rules Document Services as "Maintenance, Management, or Repair Service" for Service Tax Purposes.
July 4, 2023 Case Laws Central Excise AT

Appellant Rightfully Claimed Full Cenvat Credit on Capital Goods in Subsequent Year, No Legal Breach Found.
July 4, 2023 Case Laws VAT and Sales Tax HC

Court Orders Refund of Reversed Input Tax Credit to Assessee Due to Lack of Details from Authorities.
July 3, 2023 Case Laws GST HC

GST Provisional Attachment: Section 83(1) Allows Nationwide Action by Commissioner u/s 122(1-A) for Tax Enforcement.
July 3, 2023 Case Laws GST HC

High Court Quashes Bank Account Attachment Orders Due to Lack of Communication u/s 83(2.
July 3, 2023 Case Laws GST HC

High Court Rules No Tax or Penalties on Returning Goods for Repairs with Expired E-Way Bill, No Tax Evasion Found.
July 3, 2023 Case Laws Income Tax HC

High Court directs CBDT to review TDS exemption plea by cooperative societies u/s 194N of Income Tax Act.
July 3, 2023 Case Laws Income Tax AT

Assessing Officer incorrectly classified all receipts as Fees for Technical Services; 'make available' condition under Article 13(4)(c) not met.
July 3, 2023 Case Laws Income Tax AT

Assessing Officer Cannot Impose TDS on Pure Reimbursement of Expenses Without Profit Element.
July 3, 2023 Case Laws Income Tax AT

Tax Credit Allowed for Indo-Japan Treaty: Incorrect Denial Overturned Due to Distinct Provisions and Judicial Precedents Misapplied.
July 3, 2023 Case Laws Income Tax AT

Entity Denied Section 11 Tax Exemption; Activities Exceed 20% Trade Threshold u/s 2(15) Income Tax Act.
July 3, 2023 Case Laws Customs HC

Court Orders Prompt Decision on Release of Dried Areca Nuts and Black Pepper for Re-export; No Detention Without Investigation.
July 3, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned: Decision Based on Unrelated Grounds Not in Inquiry Report.
July 3, 2023 Case Laws Indian Laws HC

Court Rules Directors Not Vicariously Liable for Cheque Dishonor Due to Lack of Specific Allegations in Complaints.
July 1, 2023 Notifications DGFT

DGFT Amends Import Policy for Cigarette Lighters Under CTH 9613, Affects Chapter 96 Regulations in ITC (HS) 2022.
July 1, 2023 Notifications Customs

Electronic Cash Ledger Deposit Exemption Extended Until September 30, 2023; Amends Notification No. 18/2023-Customs (N.T.
July 1, 2023 Notifications Customs

Implementation of Customs Act Section 51A(4) Exemption Deferred to October 1, 2023, per Notification No. 19/2022-Customs.
July 1, 2023 Notifications FEMA

RBI: No Approval Needed for International Credit Card Payments Abroad Under Amended Foreign Exchange Management Rules.
July 1, 2023 Notifications Customs

Customs Update: New Tariff Values Set for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver Affecting Duties.
July 1, 2023 Circulars DGFT

New Amnesty Scheme for One-Time Settlement of Export Obligation Defaults for Advance and EPCG Authorization Holders.
July 1, 2023 Circulars SEBI

New Guidelines for Stock Brokers on Upstreaming Client Funds to Clearing Corporations: Ensuring Transparency and Security.
July 1, 2023 Circulars Customs

Mumbai Customs Launches 'Self Customs Pass' for Importers/Exporters under CBLR 2018 to Boost Efficiency and Compliance.
July 1, 2023 Case Laws Income Tax HC

Court Orders Prompt Tax Credit Refund with Interest Post-Merger for Virtusa and Polaris Entities.
July 1, 2023 Case Laws Income Tax HC

High Court Upholds Deletion of Additions u/s 68 for Cash Capital Introduced as Loan by Partners.
July 1, 2023 Case Laws Income Tax AT

Foreign Assignment Allowance for Services Abroad Not Taxable in India Despite Transfer from Indian Bank Account.
July 1, 2023 Case Laws Income Tax AT

Long-Term Capital Gains Tax Benefits Granted for 235.94 sq.mtr. Portion u/s 54F; Recalculation Ordered.
July 1, 2023 Case Laws Income Tax AT

Tax Assessment Cleared: Excess Jewelry Attributed to Appellant's Family Not to Be Included in Appellant's Tax Liability.
July 1, 2023 Case Laws Income Tax AT

Weighted Deduction Allowed for Clinical Trial Expenses u/s 35(2AB) of Income Tax Act to Boost R&D Incentives.
July 1, 2023 Case Laws Income Tax HC

Reopening of Assessment u/s 147 Overturned Due to Discrepancies in TDS Statement and Lack of Fair Hearing Opportunity.
July 1, 2023 Case Laws Income Tax AT

Form 26AS TDS Details Insufficient to Prove Income Receipt Without Assessee's Transaction Confirmation.
July 1, 2023 Case Laws Income Tax AT

Carbon credits sale not income for 2012-13; Section 115BBE applies prospectively from April 1, 2018.

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