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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 51 to 100 of 561 Records

123 4 5 6........ 12

September 28, 2023 Case Laws Income Tax HC

High Court Supports Condonation of Delay for Income Tax Return Filing to Allow Capital Loss Carry Forward.
September 28, 2023 Case Laws Income Tax HC

High Court Directs CBDT to Address Trusts' Income Tax Filing Issues, Considers Writ Petitions as Section 119 Applications.
September 28, 2023 News GST

Temporary Pause on Auto-Population of E-Invoice Data into GSTR-1 Forms; Manual Verification Required for Accuracy.
September 28, 2023 Case Laws Income Tax AT

Interest Income Discrepancy Resolved: Corrections in 26AS Statement Lead to Deletion from Assessee's Records.
September 28, 2023 Case Laws Income Tax AT

AO Failed to Record Satisfaction for Penalty u/s 271D for Violating Section 269SS of Income Tax Act.
September 28, 2023 Case Laws Income Tax AT

Maintenance Charges Exemption Questioned Under Principle of Mutuality; Appellate Authority Sends Case Back for Review u/s 154.
September 28, 2023 Case Laws Income Tax AT

Foreign tax credit u/ss 90/90A allowed despite late Form 67 filing; deadline deemed directory, not mandatory.
September 28, 2023 Case Laws Customs HC

14-Year Delay in Show Cause Notice Adjudication Renders It Non-Adjudicable; DRI's Authority in Question.
September 28, 2023 Case Laws Customs HC

CESTAT Approves Shipping Bill Amendment; Respondents Waive Claims Under Paragraph (3) of Notification. No Opposition Justified.
September 28, 2023 Case Laws Customs AT

Revenue Fails to Provide Reliable Evidence for Rejection of Declared Value on Polyester Fabric Imports.
September 28, 2023 Case Laws Customs AT

Refund Claims Approved: No Unjust Enrichment Found as Increased CVD Burden Not Passed to Buyers, Says Order.
September 28, 2023 Case Laws Customs AT

Court Denies DFIA Benefits Exemption, Emphasizes Importance of Innovation and Technology Adoption in Policy Interpretation.
September 28, 2023 Case Laws Customs AT

Gold Bars in Shoes Not Prohibited, Misdeclaration Leads to Confiscation; Redemption Fine Option Suggested by Authority.
September 28, 2023 Case Laws Customs AAR

Stepper Motor for Idle Air Control Valve Classified Under Customs Tariff Act 1975, Sub-Heading 8501 10 12.
September 28, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Upholds Rejection of Late Claim, Emphasizing Strict Timelines Under IBC for Insolvency Process Compliance.
September 28, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Shouldn't Have Admitted IBC Section 9 Application Due to Pre-Existing Dispute Over Oral Agreement and Modified Terms.
September 28, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits Section 7 Application: Ongoing Correspondence and Settlements Dismiss Appellant's Debt Acknowledgment Argument.
September 28, 2023 Case Laws Money Laundering HC

Court Rules Delay in CBI Probe Doesn't Prove Accused's Innocence in Money Laundering Case; No Speculative Reasoning Allowed.
September 28, 2023 Case Laws Service Tax AT

Court Excludes VAT-Paid Goods from Total Contract Value in Service Valuation Case, Cancels Differential Tax Demand.
September 28, 2023 Case Laws VAT and Sales Tax SC

Supreme Court: Kerala VAT Act ruling on mosquito products is state-specific, not applicable to other states' laws.
September 28, 2023 Case Laws Indian Laws HC

Court Criticized for Misinterpreting Section 139 in Cheque Dishonor Case; Acquittal Deemed Legally Flawed.
September 28, 2023 Case Laws Indian Laws HC

Managing Directors Liable for Cheque Dishonor if Issued Personally, Affecting Acquittal Orders in Such Cases.
September 27, 2023 Case Laws GST HC

Cancellation of GST Registration Overturned Due to Lack of Reasoning and Violation of Natural Justice Principles.
September 27, 2023 Case Laws GST HC

GST Registration Cancellation Adjusted to Prospective Effect from March 31, 2022; Future Violations May Trigger Proceedings.
September 27, 2023 Case Laws GST HC

High Court Quashes Garnishee Proceedings for GST Recovery Due to Violation of Natural Justice, Section 79(1) Breach.
September 27, 2023 Case Laws GST HC

GST Refund Limitations Not Applicable When Tax Mistakenly Paid u/s 54 of CGST Act.
September 27, 2023 Case Laws GST HC

High Court Overturns GST Registration Cancellation Due to Lack of Transparency and Mechanical Issuance of Order.
September 27, 2023 Case Laws Income Tax HC

Section 153A: No Income Additions for Brokers Without Evidence of Unaccounted Cash in Property Sale.
September 27, 2023 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision to Halve Disallowance on Bogus Purchases to 6% After Detailed Review.
September 27, 2023 Case Laws Income Tax HC

India-UK Tax Treaty: Off-the-shelf Software Sales to Distributors Not Royalty, No Taxation on Transactions in India.
September 27, 2023 Case Laws Income Tax AT

Reliance Capital Loan Reclassification: No Additions to Liabilities Despite Unexplained Liability Queries on Secured Property.
September 27, 2023 Case Laws Income Tax AT

Reassessment Invalid: Conducted in Non-Existing Entity's Name Without Separate Order u/s 163 of Income Tax Act.
September 27, 2023 Case Laws Income Tax AT

Section 43CA Additions Contested: Bona Fide Transactions from 2006-07 Exempt from Prospective Law Application, Additions Deleted.
September 27, 2023 Case Laws Customs HC

Customs Broker License Revoked for Not Collecting KYC Forms; High Court Allows Application for New License.
September 27, 2023 Case Laws Customs AT

Customs Valuation Case: Duty and Interest Demand Upheld, Penalty and Confiscation Overturned. No Dispute on Valuation Findings.
September 27, 2023 Case Laws Customs AT

Customs Broker Cleared of Penalties: No Evidence Found for Overvaluation Conspiracy or Document Falsification u/ss 114(iii), 114AA.
September 27, 2023 Case Laws Customs AT

New Policy Allows Re-export of Seized Non-Paper Materials with Penalty Option for Local Disposal; Importers Must Comply.
September 27, 2023 Case Laws Customs AAR

AAR Confirms Polyester, Taffeta, Satin Strips Not Covered Under Heading 58.06; Classified Under Heading 58.07.
September 27, 2023 Case Laws Service Tax AT

Appeal Abated Due to Appellant's Death; No Continuance Application Filed u/r 22 of CESTAT Procedure Rules.
September 27, 2023 Case Laws Service Tax AT

Appellant's Port Services Classified as Cargo Handling, Not Manpower Supply, Disputing Revenue's Allegation at Kandla Port.
September 27, 2023 Case Laws Central Excise HC

Court Quashes Order, Finds Delay in Revision Application Due to Good Faith Mistake in Filing at Wrong Forum.
September 27, 2023 Case Laws Central Excise AT

CENVAT Credit Demand Deemed Unsustainable Due to Lack of Evidence on Imported Scrap Transport by Appellants.
September 27, 2023 Case Laws Indian Laws SC

Tribunal's Damages Award Criticized for Misapplying Hudson's Formula, Resulting in Inflated and Unfair Compensation Calculation.
September 26, 2023 Case Laws GST HC

High Court Reduces Penalty for E-way Bill Error Due to Missing Vehicle Number, Cites Circular on Procedural Mistakes.
September 26, 2023 Case Laws Income Tax HC

High Court Affirms Tribunal's Exclusion of Comparables for Transfer Pricing Due to Lack of Segmental Data Consistency.
September 26, 2023 Case Laws Income Tax HC

Tribunal Rules Additional Shares from Spouse and Parent's Renouncement Not Taxable u/s 56(2)(vii)(c) Amendment.
September 26, 2023 Case Laws Income Tax AT

Improper Income Adjustment u/s 143(1)(a)(vi) Contravenes Instruction No.10/2017, Challenge Upheld for Presumptive Income.
September 26, 2023 Case Laws Income Tax AT

Roaming Charges Not Classified as Royalty Under India-UK DTAA Article 13(3); VIL Lacked UK Infrastructure.
September 26, 2023 Case Laws Income Tax AT

TDS Credit Denied Due to Limitation, AO's Demand Ignored Form 26AS, Raising Concerns of Authority Misuse.
September 26, 2023 Case Laws Income Tax AT

Tax Authorities Challenge Expenditure Deduction u/s 37(1) Due to Lack of Reported Sales, Legal Principles Support Deduction.

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