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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 201 to 250 of 561 Records

1 2 3 456 7 8 9........ 12

September 20, 2023 Case Laws Income Tax HC

ITAT Upholds Educational Trust's Registration u/s 10(23C)(vi) Despite Nominal Profit Objection by Tax Commissioner.
September 20, 2023 Case Laws Income Tax HC

Court Questions AO's Authority in Credit Card Business Decisions; Emphasizes Commercial Expediency in Transfer Pricing.
September 20, 2023 Case Laws Income Tax HC

Court Clarifies DTVSV Act: Section 9(a)(ii) Excludes Only Prosecution Pending for Tax Arrears at Declaration Filing.
September 20, 2023 Case Laws Income Tax HC

High Court Upholds Additions u/s 68 Due to Unproven Credit Source Despite Creditor Identity Being Established.
September 20, 2023 Case Laws Income Tax HC

Section 153C of Income Tax Act: Rigorous Assessment Process for Third-Party Searches Explained.
September 20, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Dropped: AO Accepts 75% of Expenses, No Evidence of Clandestine Business Found.
September 20, 2023 Case Laws Income Tax AT

Educational Institution Wins Tax Exemption Case: Corpus Donations Not Capitation Fees, Sections 11 & 12 Applied.
September 20, 2023 Case Laws Income Tax AT

Assessment Reopening for LLP Conversion: Only Year of Succession and Prior Year Assessable u/s 170(2).
September 20, 2023 Case Laws Income Tax AT

Assessment Invalid: Improper Approval Procedure u/s 153D Renders Section 153C Assessment Flawed.
September 20, 2023 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Inapplicable When Taxpayer Deducts Tax at a Lower Rate Than Prescribed by the Income Tax Act.
September 20, 2023 Case Laws Income Tax AT

Assessment Responsibility Shifts to Successor Company Post-Merger; No Investigation into Pre-Merger Actions Allowed, Says Tribunal.
September 20, 2023 Case Laws Income Tax AT

Assessing Officer's Expense Disallowance Upheld by DRP Lacks Specificity; Appellant's Deduction Rejection Lacks Valid Basis.
September 20, 2023 Case Laws Income Tax AT

Court Rules Against Tax Dept: Bulk Discounts to HHPL Valid, No Suppression of Income Found.
September 20, 2023 Case Laws Customs HC

CESTAT Remands Case for Further Review to Verify Invoice Authenticity u/s 123, Customs Act 1962.
September 20, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT's Dismissal Overturned: Balance Sheets Acknowledge Debt u/s 18 Limitation Act, Reviving Insolvency Claim.
September 20, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Dismisses Section 9 Petition: Settlement Agreement Anti-Dated, Unstamped, Unregistered; Claims Not Operational Debt Under Insolvency Laws.
September 20, 2023 Case Laws Service Tax AT

Service Tax Recovery Case u/s 73A: Order Against Appellants Overturned Due to Lack of Evidence of Charges or Payment.
September 20, 2023 Case Laws Service Tax AT

Diocese's Service Tax Liability: Recognized as Religious Body; Liable Only from July 1, 2012, Under Finance Act 1994.
September 20, 2023 Case Laws Service Tax AT

DG Sets Rental: Classified as Deemed Sale, No Service Tax Due Under Article 366 (29A) of Indian Constitution.
September 20, 2023 Case Laws Central Excise AT

CENVAT Credit Demand Invalidated: Original Show Cause Notice Exceeded, Demand Set Aside for Free-of-Charge Exports.
September 20, 2023 Case Laws Central Excise AT

Adjudicating Authority Denies Exemption to 100% EOU, Cites Incorrect Duty Basis Under Notification No. 21/2002-CUS.
September 20, 2023 Case Laws Central Excise AT

Exemption in Motor Vehicle Ownership Transfer: Appellant Wins Case on Chassis Sale with M/s VIPL Despite Corporate Group Ties.
September 20, 2023 Case Laws Indian Laws HC

Dishonored Cheque Complaint Valid u/s 138 Without Money Lender License; Sections 138 and 3 Operate Independently.
September 19, 2023 Case Laws GST AAAR

GST Ruling: Supervision Fees Only Taxable When Recipient Covers Material & Installation Costs for Electric Line Services.
September 19, 2023 Case Laws GST AAAR

Does Mixing Perfumes with Tobacco Dust Qualify as Manufacturing Under GST? AAAR Examines Chapter 2401 Classification.
September 19, 2023 Case Laws GST AAR

ITC Reversal Required for Raw Materials in Finished Goods Destroyed by Fire, Confirms Authority for Advance Rulings.
September 19, 2023 Case Laws GST AAR

Electric vehicle spare parts not detailed in Notification No. 01/2017, classified under residual entry S.No 453, Schedule-III by AAR.
September 19, 2023 Case Laws Income Tax SC

Revenue's Appeal Fails: Omani Dividend Income Exempt Under Article 25 DTAA and Article 8 (bis) Omani Tax Laws.
September 19, 2023 Case Laws Income Tax HC

Court Questions Delay in Addressing High Court and Supreme Court Rulings in Section 147 Assessment Reopening Objections.
September 19, 2023 Case Laws Income Tax HC

High Court Affirms Company's Right to Depreciation on Goodwill in Demerger; Section 263 Revision Overturned.
September 19, 2023 Case Laws Income Tax HC

Assessment Reopened for Further Review on Purchase Transactions Due to Insufficient Explanation by Petitioner.
September 19, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Dismissed Issues Cannot Justify Reopening Income Tax Assessment u/s 147.
September 19, 2023 Case Laws Income Tax HC

High Court Rules 'Off the Shelf' Software Sales Not a Royalty, Income Not Taxable Under Indian Law.
September 19, 2023 Case Laws Income Tax AT

Final Assessment Order Upheld; Assessee's Appeal Dismissed for Lack of Merit u/s 144C(2)(b)(ii).
September 19, 2023 Case Laws Income Tax AT

Subsidy for Punjab industrial development not tied to asset acquisition; Assessing Officer's action delayed since 1999-2000.
September 19, 2023 Case Laws Income Tax AT

Court Orders Registration for Society's Charitable Activities u/s 12A, Overturning Initial Denial by Tax Commissioner.
September 19, 2023 Case Laws Income Tax AT

Section 263 Revision: Cash Deposit Source Linked to Land Sale, AO Confirms Validity After Thorough Assessment.
September 19, 2023 Case Laws Income Tax AT

Society's Bank Interest Income Taxed as Business Income u/s 80P(2)(a) of Income Tax Act.
September 19, 2023 Case Laws Insolvency and Bankruptcy SC

NCLT Allows CIRP Application: OTS Proposal and Debt Acknowledgement Extend Limitation u/s 18 of Limitation Act.
September 19, 2023 Case Laws Insolvency and Bankruptcy AT

CCI Approval Required Post-CoC Approval: Legal Precedents Support Flexible Sequence in Resolution Plans u/s 31(4) Proviso.
September 19, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT denies request to redirect tax refund mistakenly credited to CLCI after de-merger; jurisdiction over tax redirection debated.
September 19, 2023 Case Laws Central Excise AT

Factory Closure Allows CENVAT Credit Refund in Cash; No Limitation Period for Claims, Affirms Third Member Bench Decision.
September 19, 2023 Case Laws VAT and Sales Tax SC

Kerala Finance Act 2017 Amendment is Prospective, Clarifies Assessment Timeline in Section 25 of KVAT Act.
September 19, 2023 Case Laws Income Tax AT

Reassessment Order u/s 147 Quashed; No Sufficient Basis for Belief in Incorrect Deduction Claim u/s 48.
September 18, 2023 Case Laws Income Tax AT

Dispute Over Property Value: AO's Decision Upheld u/s 56(2)(vii)(b)(ii) of Income Tax Act for Tax Valuation.
September 18, 2023 Case Laws Income Tax AT

Exemption for Long-Term Capital Gains Allowed: Authorities Delete Additions u/s 68, Upholding Assessee's Claim.
September 18, 2023 Case Laws Income Tax AT

No Penalty Imposed: Taxpayer Not Guilty of Deliberate Non-Compliance with Notice u/s 142(1) Due to Miscommunication.
September 18, 2023 Case Laws Customs AT

Customs Valuation Case Remanded for Fresh Review; SVB Findings Not Binding Without Proper Examination of Documents.
September 18, 2023 Case Laws GST HC

High Court Orders New GST Notice Due to Lack of Specific Allegations in Initial Suspension Case.
September 18, 2023 Case Laws GST HC

Court Restores IGST Refund Case Due to Ex-Parte Order Issued Without Proper Hearing Opportunity; Procedural Rules Overlooked.

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