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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 1 to 50 of 561 Records

12 3 4 5........ 12

September 30, 2023 Case Laws GST HC

High Court Restores ITC Case, Requires Petitioner to Deposit 20% of Disputed Tax Demand for Reconsideration.
September 30, 2023 Case Laws GST HC

Tax Refund Ordered for Petitioner After Direct Bank Recovery; Pending Final Proceedings Outcome.
September 30, 2023 Case Laws GST HC

High Court Quashes 2019 Notification Nullifying SGST Reimbursement, Upholds Promissory Estoppel in Industrial Policy Transition to GST Era.
September 30, 2023 Case Laws GST HC

Court Dismisses Petition Challenging Ex Parte Assessment Orders Due to Failure to Use Appellate Remedy.
September 30, 2023 Case Laws Income Tax AT

Is Additional Premium to Government a Rent u/s 194-I for TDS? AO to Re-evaluate with CBDT Circular.
September 30, 2023 Case Laws Income Tax AT

Revision Order Quashed: Section 263 on TDS Non-Deduction u/s 194I Overturned Due to Evidence of Rent Payments.
September 30, 2023 Case Laws Income Tax AT

CIT(A) Limits Disallowance to 5% Due to Unverifiable Self-Made Vouchers for Marketing and Site Development Expenses.
September 30, 2023 Case Laws Income Tax HC

High Court Rules Reopening of Tax Assessment Invalid Due to Incorrect Section Claim by Assessing Officer.
September 30, 2023 Case Laws Income Tax AT

No TDS on Inward Freight Charges in Material Purchases; Section 194C Not Applicable for Goods Transactions.
September 30, 2023 Case Laws Income Tax AT

Income Tax Act Section 271(1)(c): No Penalty Imposed Due to Exemption Refusal; Evidence Rejected by Commissioner of Appeals.
September 30, 2023 Case Laws Income Tax AT

Penalty Order Confirmed u/s 271(1)(c) for Unsubstantiated Expenditure Claim Related to Income from Other Sources.
September 30, 2023 Case Laws Income Tax AT

Section 263 Revision Quashed: AO's Inquiries Deemed Adequate Despite Technical Error in Accessing Balance Sheets.
September 30, 2023 Case Laws Income Tax AT

Assessment Reopening Justified: Adequate Material for Income Escapement; CIT(A) Validly Admitted Evidence u/r 46A.
September 30, 2023 Case Laws Customs HC

High Court Confirms DRI's Authority to Issue Show Cause Notices and Summons in Ongoing Investigations; Petition Dismissed.
September 30, 2023 Case Laws Customs AT

Rubber Granules Import Allowed: Confiscation Order Under Tariff Item 4004 0000 Overruled as Legally Unsustainable.
September 30, 2023 Case Laws Customs AT

Customs broker's license revocation overturned due to lack of evidence under Regulation 10 of CB Licensing Regulations, 2018.
September 30, 2023 Case Laws Customs AT

Custom Broker's License Suspension Overturned Due to Lack of Evidence and Unjustified Immediate Action by Commissioner.
September 30, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Approves Resolution Plan Ignoring GST Liability Due to Unascertained Demand; Res Judicata Bars Further Challenges.
September 30, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Must Apply for CIRP Time Extension if CoC Instructs, Regardless of Others' Inaction.
September 30, 2023 Case Laws Service Tax HC

CENVAT Credit Allowed for Deposit Insurance Services: CESTAT Confirms Nexus with Banking Operations Under Service Tax Rules.
September 30, 2023 Case Laws Central Excise AT

Valuation Rule 11 Demand Overturned in Related Party Transaction; No Holding or Subsidiary Connection Found.
September 30, 2023 Case Laws Central Excise AT

Taxpayer's Refund Claim Valid Despite Previous Excess Refund; Cenvat Credit Misuse Not a Sole Rejection Basis.
September 30, 2023 Case Laws VAT and Sales Tax HC

Court Rules Authority Must Assess Validity of Preassessment Notices Under CST Rules; Petitioner Can Object to Limitation Issues.
September 30, 2023 Case Laws Indian Laws HC

Court Rules Non-Executive Directors Not Liable for Cheque Dishonor u/s 141 of Negotiable Instruments Act.
September 29, 2023 Case Laws GST HC

High Court Nullifies Vague Notice on Input Tax Credit Blocking Due to Lack of Specific Allegations; Officer to Reassess.
September 29, 2023 Case Laws Income Tax HC

Apex Court: Loan waiver benefits taxable u/s 28(iv) as non-monetary perks; Finance Act 2023 supports. High Court deletes additions.
September 29, 2023 Case Laws Income Tax HC

High Court Quashes Reopening of Assessment: Discrepancies Found in Reasons and Objections u/s 147.
September 29, 2023 Case Laws Income Tax AT

Inconsistency in Tax Treatment of Share Sales: LTCG Accepted, STCG Rejected Despite CBDT Circular Guidance.
September 29, 2023 Case Laws Income Tax AT

Interest on Income Tax Refunds u/s 244A for Non-Resident Foreign Companies is Not Taxable Due to Treaties.
September 29, 2023 Case Laws Income Tax AT

Penalty Confirmed u/s 271(1)(c) of Income Tax Act; Waiver Denied Due to Lack of Reasonable Cause Evidence.
September 29, 2023 Case Laws Income Tax AT

Section 263 Revision Overruled: Press Release Doesn't Limit Broad Scope of Section 115BBE on Surrendered Income Taxability.
September 29, 2023 Case Laws Income Tax AT

Section 263: Clarifying "No Inquiry" vs "Inadequate Inquiry" in Tax Assessments; Revision Order Upheld for Doubtful Debts Case.
September 29, 2023 Case Laws Income Tax AT

Tax Assessment Reopened Over Cash Donation for College Admission; Lack of Cross-Examination Leads to Deletion of Additions.
September 29, 2023 Case Laws Customs HC

High Court Rules Ethephon as Regulated Insecticide, Upholds Legality of Search and Seizure of Detained Goods.
September 29, 2023 Case Laws Customs HC

Court Orders Provisional Release of Non-Prohibited Goods Amid Valuation Dispute; Acknowledges Importer's Credibility and Lack of Response from Revenue.
September 29, 2023 Case Laws Customs HC

Court Rules Seized Goods Must Be Released; "Imported Goods" Status Changed After Clearance for Home Consumption, Section 2(25.
September 29, 2023 Case Laws Customs AT

Anti-dumping duty on Amoxicillin Sodium with Clavulanate Potassium import deemed unsustainable after DGTR clarification.
September 29, 2023 Case Laws Customs AAR

Data Projectors Models ZH 350, ZW350e, ZX 350e Classified Under Customs Tariff Sub-Heading 8528 62 00, Eligible for Exemption.
September 29, 2023 Case Laws Insolvency and Bankruptcy HC

Court Rules on Property Charge: Buyer Rights Protected u/s 100 of the Transfer of Property Act.
September 29, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Denies Insolvency Application Under IBC Section 7 Despite Debtor's Acknowledgment; Appellate Authority Orders Reconsideration.
September 29, 2023 Case Laws Insolvency and Bankruptcy AT

Insolvency Code Section 7: Borrower Defaults on Loan, Declared NPA Pre-Restructuring on Dec 29, 2020. Asset Downgraded.
September 29, 2023 Case Laws Service Tax HC

SVLDR Scheme Clarification: Disqualified Individuals Cannot Qualify if Quantification Was Not Done Before Cut-off Date.
September 29, 2023 Case Laws Service Tax AT

Appellant's Service Reclassified as Transportation of Goods, Not Cargo Handling; Demand Set Aside on Merit and Limitations.
September 29, 2023 Case Laws Service Tax AT

Construction Services for JnNURM and Safai Kamdar to Ahmedabad Municipal Corporation Exempt from Service Tax.
September 29, 2023 Case Laws Indian Laws SC

Court Confirms Will Validity; Testimony of Attesting Witness PW2 Proves No Forgery Involved.
September 28, 2023 Case Laws GST HC

High Court Quashes Notice for Detention of Goods Sent Late u/s 129(3), Missed Deadline by One Day.
September 28, 2023 Case Laws GST HC

Court Rules IGST Refund Circular Inapplicable to Pre-2018 Exports; No Retrospective Application for Drawback Claims.
September 28, 2023 Case Laws GST AAR

Pre-examination materials printing for educational boards is a composite supply and qualifies for GST exemption.
September 28, 2023 Case Laws Income Tax SC

Supreme Court rules High Court overstepped by reviewing Settlement Commission's immunity grant u/s 245H of Income Tax Act.
September 28, 2023 Case Laws Income Tax HC

Court Quashes Tax Recovery Order Against Company Director Due to Defective Show-Cause Notice u/s 179.

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