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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 101 to 150 of 561 Records

1 234 5 6 7........ 12

September 26, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Invalid: Orders Issued Against Non-Existent Company After Amalgamation Hold No Legal Validity.
September 26, 2023 Case Laws Income Tax AT

Tribunal Reverses CIT(A) Decision; Restores Additions u/s 68 Due to Unexplained Sundry Creditors and Share Capital Investment.
September 26, 2023 Case Laws Income Tax AT

Cooperative Bank's Penalty for Missing AIR Filing Challenged; Bona Fide Belief Cited as Reasonable Cause u/s 273B.
September 26, 2023 Case Laws Customs AT

No Clean Energy Cess on Low Ash Metallurgical Coke Imports Under Customs Tariff Heading 2704.
September 26, 2023 Case Laws Money Laundering HC

Chartered Accountant Granted Bail by High Court Amid Money Laundering Allegations; Defense Cites Professional Scope Constraints.
September 26, 2023 Case Laws Service Tax AT

Income from Selling Transport Space Outside Territorial Waters Not Subject to Service Tax Under 'Business Support Service'.
September 26, 2023 Case Laws Central Excise AT

Excise Duty Applicable on Design and Engineering Fees Linked to Manufactured Goods Despite Prior Service Tax Payment.
September 26, 2023 Case Laws Central Excise AT

CENVAT Credit Reversal u/r 14 Deemed Invalid Due to Lack of Recovery Mechanism Before March 1, 2013.
September 25, 2023 Case Laws GST HC

High Court Confirms Penalty u/s 129 and Rule 138 for Evading Tax with Invalid Documents and Missing E-Way Bill.
September 25, 2023 Case Laws GST AAR

Subsidies not affecting supply price are included in GST value; Section 15(2)(e) exclusion not applicable.
September 25, 2023 Case Laws GST AAR

Applicant Not Liable for Tax u/s 9(5) of CGST Act 2017; Role Ends After Connecting Parties.
September 25, 2023 Case Laws Income Tax AT

Court Rules Tax Based on Actual Income, Not Hypothetical Earnings; Focus on Received Price Over Market Value.
September 25, 2023 Case Laws Income Tax AT

Year-end expense provisions without TDS face retrospective Section 40(a)(ia) amendment; additions are deleted.
September 25, 2023 Case Laws Income Tax AT

CIT(A) Deletes Additions Due to IOCL Statement Discrepancies in Inflated Purchases Assessment Order.
September 25, 2023 Case Laws Income Tax AT

Assessing Officer's Full-Year Interest Calculation on DHFL Loan Questioned Due to Loan Timing Discrepancy.
September 25, 2023 Case Laws Income Tax AT

Court Rules Assessee Not Responsible for Unexplained Transactions They Didn't Conduct; Limits on Reassessment Based on External Info.
September 25, 2023 Case Laws Customs AT

Court Upholds Exemption for Hydraulic Study Department; No Evidence of Commercial Activity Found in Import Case.
September 25, 2023 Case Laws Customs AT

Court Drops Proceedings Against Appellant; Confirms Countervailing Duty Demand on Petroleum Products Under APM as Unsustainable.
September 25, 2023 Case Laws Companies Law HC

Court Confirms SFIO's Exclusive Right to Probe Under Companies Act 2013; EOW Can't Investigate These Offences.
September 25, 2023 Case Laws SEBI AT

Unregistered Investment Advisory Services Result in Refund Order for Assured Returns Losses; Decision Upheld as Legally Sound.
September 25, 2023 Case Laws Money Laundering HC

University's Fake Degrees Lead to Provisional Attachment Under PMLA; Court Upholds Invalidity of Degrees Decision.
September 25, 2023 Case Laws Service Tax AT

Penalties Waived Under Finance Act Sections 77 & 78; No Intentional Tax Evasion Found; Section 80 Invoked for Relief.
September 25, 2023 Case Laws Central Excise AT

Refund Claim Denied: Addendum to Show Cause Notice Valid, No Refund Allowed Under Existing Notifications.
September 25, 2023 Case Laws Central Excise AT

Goods Classification Confirmed: Auto Feeder, Chick Drinker, and Poultry Cage Fall Under CETH 84361000.
September 25, 2023 Case Laws Indian Laws HC

Court Finds Error in Summoning Petitioner Not Involved in Company Affairs During Cheque Issuance; No Vicarious Liability.
September 25, 2023 Case Laws Indian Laws HC

Court Upholds Goa Green Cess Act 2013, Confirms State's Legislative Competence Despite Incidental Overlaps with Other Areas.
September 23, 2023 Case Laws GST HC

Order Flawed in Profiteering Case Due to Denial of Report Copies; Matter Sent Back for Reconsideration.
September 23, 2023 Case Laws GST AAR

Licensing for broadcasting films, sound recordings, and TV shows falls under SAC 999614; no trade test needed.
September 23, 2023 Case Laws Income Tax AT

Non-resident Italian company not taxable in India; no permanent establishment found under India-Italy DTAA. No TDS liability.
September 23, 2023 Case Laws Income Tax AT

Ad and Sales Promotion Costs for Third Parties: Evaluate Under Chapter X, Not Disallowed u/s 37(1.
September 23, 2023 Case Laws Income Tax AT

Penalty u/s 272A(1)(d) Requires Specific Non-Compliance Evidence, Not Just General Non-Cooperation Attitude.
September 23, 2023 Case Laws Income Tax AT

Assessee Fails to Prove Arm's Length Price for Intra-Group Services; Case Remanded for Further Evidence on Key Tests.
September 23, 2023 Case Laws Income Tax AT

Transfer Pricing Order u/s 92CA Invalid for Exceeding Statutory Deadline; Adjustments Dismissed as Time-Barred.
September 23, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Upholds Order: Transactions from June to September 2021 Deemed Preferential u/s 43 of IBC.
September 23, 2023 Case Laws Income Tax AT

PCIT Must Revise Erroneous Assessment Orders u/s 263; No Limits on Transfer Pricing Adjustments Review.
September 23, 2023 Case Laws Income Tax AT

Court Confirms Additions in Section 153A Assessment Despite Assessee's Challenge on Ambiguous Loose Papers Evidence.
September 23, 2023 Case Laws Income Tax AT

Classifying Selling and Marketing Expenses: Revenue vs. Capital Expenditure for Tax Purposes per ICAI Guidance Note.
September 23, 2023 Case Laws Income Tax AT

Court Rules No Justification for Disallowance of Cash Payments over Rs. 20,000 u/s 40A(3) Without Records.
September 23, 2023 Case Laws Customs AT

CFS Avoids Penalty as No Criminal Intent Found in Fraudulent Customs Documents Case u/s 112A of Customs Act.
September 23, 2023 Case Laws Companies Law HC

Plaintiff seeks injunction to stop Singapore anti-suit order, protect NCLT remedy amid ongoing arbitration.
September 23, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court: Electricity Dues in Insolvency Must Align with IBC, Covered u/s 60(5)(c) for Resolution Process.
September 23, 2023 Case Laws Service Tax AT

Appellant Must Seek Refund for Excess Service Tax Paid in 2013-14; Adjustments Across Periods Not Allowed.
September 23, 2023 Case Laws Service Tax AT

Service Tax Demand on GTA Services Dismissed Due to Absence of Consignment Note Requirement Fulfillment.
September 23, 2023 Case Laws Central Excise AT

Refund Granted for Mistaken Duty Payment on Power Project Goods; Exemption Applies per Previous and Subsequent Acceptance.
September 23, 2023 Case Laws Central Excise AT

Refund Claim Denied Due to Unjust Enrichment; Failure to Prove u/s 12B Leads to Appeal Dismissal.
September 22, 2023 Case Laws GST HC

GST Registration Canceled for Non-Filing of Returns Over Six Months; No Jurisdictional Error Found by Authority.
September 22, 2023 Case Laws GST HC

Court Quashes GST Registration Cancellation Due to Lack of Specific Reasons in Show Cause Notice; Orders Rs. 5000 Compensation.
September 22, 2023 Case Laws GST HC

Court Confirms 12% GST Rate on Mango Pulp Retroactively as Per Circular.
September 22, 2023 Case Laws GST HC

High Court Upholds Validity of SCN Issued After Six Months Under CGST Act, Citing Section 67(2) Provisions.
September 22, 2023 Case Laws GST HC

High Court Dismisses Petition Over TDS-Based Assessment; Petitioner Fails to Prove No Works Contract Service Provided.

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