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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 151 to 200 of 561 Records

1 2 345 6 7 8........ 12

September 22, 2023 Case Laws Income Tax HC

Income Tax Assessment Reopening Requires Legitimate Reasons, Not Mere Suspicion; Section 143(1) Discretion Must Be Justified.
September 22, 2023 Case Laws Income Tax HC

Housing Development Entities Qualify as Charities u/s 2(15), Eligible for Tax Exemptions per Sections 11 & 12.
September 22, 2023 Case Laws Income Tax HC

Appellate Authorities Rule Royalty Payments as Revenue Expenditure, Allowing 100% Deduction for Assessees.
September 22, 2023 Case Laws Income Tax AT

Payment for Internal Use of Copyrighted Article Not a Royalty Under India-UK DTAA; No TDS Liability u/s 195.
September 22, 2023 Case Laws Income Tax AT

Business Income Addition Due to Wrong TDS Deduction on Assessee's PAN; Taxability Based on Actual Income Accrual.
September 22, 2023 Case Laws Income Tax AT

Mineral extraction from beach sand is manufacturing; eligible for Section 32AC tax deduction, not denied by Section 263.
September 22, 2023 Case Laws Income Tax AT

Deemed Dividend u/s 2(22)(e): No Direct Benefit to Assessee, Additions Deleted in Income Tax Case.
September 22, 2023 Case Laws Customs AT

Employer Not Liable for Employee's Discretionary Actions; No Penalty for Clandestine Removal Allegations Against CFS.
September 22, 2023 Case Laws Customs AT

Importer Liable for Goods Confiscation Due to Invoice Discrepancies; Accurate Declaration Required in Bills of Entry.
September 22, 2023 Case Laws Customs AT

Importer's Duty Choice for Vessel Conversion Under Condition 82 of Notification 12/2012-Cus Requires Reassessment.
September 22, 2023 Case Laws Companies Law AT

Company's Refusal to Transfer Shares to Daughter Violates Section 56 of Companies Act; Other Heirs Gave Consent.
September 22, 2023 Case Laws Insolvency and Bankruptcy AT

Asset Reconstruction Company Initiates CIRP u/s 7 IBC After Acquiring Assets via SARFAESI Act Assignment Deed.
September 22, 2023 Case Laws Insolvency and Bankruptcy AT

Court Rules Emails from SNG Developers Can't Bind SNG Techno Build in Insolvency; Separate Entities Must Be Respected.
September 22, 2023 Case Laws Income Tax AT

Assessment Order Quashed: DRP Directions Invalid Without Document Identification Number; Section 292B Argument Rejected.
September 22, 2023 Case Laws Income Tax AT

Company Penalized u/s 271D for Violating Section 269SS by Accepting Cash Loans; Emergency Claim Rejected.
September 22, 2023 Case Laws Income Tax AT

Company's Service Tax Reimbursement to Distributors Deemed Valid Business Expense by Tax Appeals Commissioner.
September 22, 2023 Case Laws Income Tax AT

Penalty u/s 271C Deemed Unjustified Due to Debatable Obligation on Tax Deduction at Source u/s 194H.
September 22, 2023 Case Laws Income Tax AT

No Penalty u/s 271E for Loan Conversion to Bonds in Amalgamated Company; Not a Prescribed Repayment.
September 22, 2023 Case Laws Income Tax AT

Section 263 Revision: Error in Capital Gains Calculation Due to Incorrect Cost of Acquisition Allowed by Assessing Officer.
September 22, 2023 Case Laws Income Tax AT

Dispute Over Tax Treatment of Loan Waivers on Floating Rate Notes for Land: Not Business Income u/s 28(i.
September 22, 2023 Case Laws Customs AT

Appellant Entitled to Interest on Refund Delayed Beyond Three Months as per Customs Act, 1962 from 2003 to 2012.
September 22, 2023 Case Laws Service Tax AT

Appellant Assessee Wrongly Denied Benefit u/s 73(3); No Penalty Imposed Due to Revenue's Misinterpretation.
September 22, 2023 Case Laws Service Tax AT

Appellant Entitled to Service Tax Refund Paid in Error Under RCM by Challan and Deductions by Rajasthan Housing Board.
September 21, 2023 Case Laws GST HC

Court Rules Cash Not 'Stock in Trade'; Orders GST Authorities to Return Seized Money Within Five Days.
September 21, 2023 Case Laws GST HC

Court Rules ITC Denial Based Solely on Absence in Form GSTR-2A Insufficient; Case Sent for Reassessment.
September 21, 2023 Case Laws Income Tax HC

High Court Reviews Validity of Section 148 Notice for Income Escaping Assessment Amid Claims of Faceless Reassessment Violation.
September 21, 2023 Case Laws Income Tax HC

High Court Orders CIT to Accept Rectified ITR, Grant Refund to Petitioner Despite Initial Rejection u/s 264.
September 21, 2023 Case Laws Income Tax AT

Protective Addition Nullified for Assessee Firm After Substantive Addition Time-Barred; Lower Authorities' Order Set Aside.
September 21, 2023 Case Laws Income Tax AT

Revision Order Overturned: Section 263 Applied Incorrectly as AO Conducted Necessary Inquiry Despite Lack of Discussion in Order.
September 21, 2023 Case Laws Income Tax AT

Company Share Buybacks Deemed Dividends u/ss 2(22)(a), 2(22)(d), Except Section 77A of Income Tax Act.
September 21, 2023 Case Laws Income Tax AT

Assessing Officer's Inconsistency: Accepts Some Loans as Genuine, Rejects Others from Same Lender Without Confirmation.
September 21, 2023 Case Laws Income Tax AT

Land Bought Personally, Not as Company Director, Excluded from Company Capital Gains Calculations.
September 21, 2023 Case Laws Income Tax AT

Income from Business Activities Not Taxed u/s 69A; Special Rate u/s 115BBE Improperly Applied.
September 21, 2023 Case Laws Income Tax AT

Court Deletes Addition u/s 69A for Cash Deposits; Appellant Proves Funds From Milk Sales During Demonetization.
September 21, 2023 Case Laws Customs AT

FTA Duty Preference Denied: No Country-of-Origin Certificate Due to Covid-19 Disruptions, Case Sent for Reconsideration.
September 21, 2023 Case Laws Customs AT

Assessee Wins Refund of Wrongly Paid Anti-Dumping Duty; Separate Legislation Argument Rejected u/s 27.
September 21, 2023 Case Laws Customs AT

Commissioner (Appeals) mishandles iron ore export duty case; acknowledges error but rejects appeal, leading to demand dismissal.
September 21, 2023 Case Laws Customs AT

Export Oriented Units entitled to excise duty refund between no objection certificate and final debonding order issuance.
September 21, 2023 Case Laws Customs AT

Ex-parte order in gold smuggling case restored for fresh adjudication; appellant couldn't attend due to medical issues.
September 21, 2023 Case Laws Service Tax AT

Extended Service Tax Period Requires Evidence of Intentional Law Violation, Not Just Inaction or Negligence by Appellant.
September 21, 2023 Case Laws Service Tax AT

Extended Limitation Period Inapplicable: Appellant's Full Disclosure Negates Suppression Charges for 2007-2012 Activity.
September 21, 2023 Case Laws Service Tax AT

Tax Exemption Denied for ICFAI: Not Recognized as Educational Institution by UGC, Classified as Commercial Training Center.
September 21, 2023 Case Laws Central Excise AT

Exemption Claimed Under Notification No. 06/2006 Valid; No Duty Demand as Certificate Remains Unaltered by Department.
September 21, 2023 Case Laws Central Excise AT

Vegetable Oil Waste Materials Exempt from Duty Under Notification No. 89/95, Including Gums and Fatty Acids.
September 20, 2023 Case Laws GST HC

Court Orders Refund of ITC on Capital Goods for Textile Industry Due to Inverted Duty Structure.
September 20, 2023 Case Laws GST HC

Court Reinstates Petitioner's GST Registration; Authority Must Provide Adverse Materials for Response Before Making Decisions.
September 20, 2023 Case Laws GST HC

Section 16(4) of CGST Act 2017 on ITC Restrictions Upheld as Constitutional, Complies with Fundamental Rights.
September 20, 2023 Case Laws GST HC

Court Orders Tax, Police, and Cyber Units to Probe Misuse of GST Registration; 12-Month Deadline Set for Investigation.
September 20, 2023 Case Laws GST HC

Petitioner's GST Registration Revoked and Restored After Tax Payment; Must Pay Late Fee Per Notification No. II(2)/CTR/351(a-3)/2023.
September 20, 2023 Case Laws Income Tax AT

Section 194C Misapplied: TDS on Packing Material Purchase Annulled as Payments Not Work Contract Related.

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