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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 101 to 150 of 502 Records

1 234 5 6 7........ 11

October 25, 2023 Case Laws Income Tax AT

Assessees can choose Net Worth or DCF Method for valuing unquoted shares u/s 56(2)(viib) of Income Tax Act.
October 25, 2023 Case Laws Income Tax AT

Court Upholds TNMM Over CUP for Transfer Pricing; TNMM Deemed Most Accurate Under Similar FAR Conditions.
October 25, 2023 Case Laws Income Tax AT

Tax Assessments Must Consider Cultural and Traditional Factors in Evaluating Unexplained Assets Like "Stree Dhan" Jewelry.
October 25, 2023 Case Laws Income Tax AT

Interest, Late Fees, and Penalty Charges Allowable u/s 37(1) of Income Tax Act, Not Disallowable as Penalties.
October 25, 2023 Case Laws Income Tax AT

Court Deletes Additions on Sundry Creditors; No Cessation of Liability Found, Payments to ADB Confirmed.
October 25, 2023 Case Laws Income Tax AT

Penalties Upheld for Non-Compliance with Sections 271A & 271B: Importance of Maintaining and Auditing Financial Records Highlighted.
October 25, 2023 Case Laws Central Excise AT

CENVAT Credit Valid for Effluent Treatment Services Linked to Manufacturing; Denial in This Context Unjustified.
October 25, 2023 Case Laws Central Excise AT

Appellants Can Claim CENVAT Credit on Flaps and Tubes Packaged with Tyres Despite Separate Invoice Values.
October 25, 2023 Case Laws VAT and Sales Tax HC

High Court Nullifies Assessment Orders Due to Non-Service of Show Cause Notice u/s 36(5.
October 25, 2023 Case Laws Income Tax AT

Court Rules Timing Irrelevant for Enterprise Classification in Transfer Pricing u/s 92A(2) of Income Tax Act.
October 23, 2023 Case Laws GST HC

Assessing Office Re-examines ITC Denial Due to Supplier's Tax Non-Remittance; Petitioner to Present Supporting Evidence.
October 23, 2023 Case Laws GST HC

Court Reconsiders Denial of TDS Claimed as Transitional Credit u/s 140 of TNGST Act 2017.
October 23, 2023 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Not Applicable as Gifts Made from Own Funds, Not Interest-Bearing Funds.
October 23, 2023 Case Laws Income Tax AT

Unexplained Cash Credits Under IT Act Section 68: A.O. Fails to Identify Defects in Books During Demonetization.
October 23, 2023 Case Laws Income Tax AT

AO Misinterprets Futures and Options Losses; CIT(A) Directs Removal of Incorrect Tax Additions.
October 23, 2023 Case Laws Income Tax AT

No TDS liability u/s 40(a) for fees to US agents; no technical services, no Indian business connection.
October 23, 2023 Case Laws Income Tax AT

India-Mauritius Tax Treaty Offers Benefits for Short-Term Gains and Long-Term Loss Carry Forward u/s 74 & 90(2.
October 23, 2023 Case Laws Income Tax AT

Focus Market Scheme Subsidies Classified as Revenue, Not Capital, to Enhance Export Competitiveness in Specific Regions.
October 23, 2023 Case Laws Income Tax AT

Section 263 Review: Assessment Order u/s 143(3) Found Flawed Due to Insufficient Verification of Demonetization Deposits.
October 23, 2023 Case Laws Customs AT

Customs Commissioner denies appellant's request to amend shipping bills for duty drawback, citing weak reasons against Section 149 & Rule 12(1)(a).
October 23, 2023 Case Laws Customs AT

Classification Debate: Are Imported Badge Readers Data Collection Devices or Data Processing Machines? Excluded from Chapter 84.
October 23, 2023 Case Laws Customs AT

Gold Seizure Case: Adjudicating Authority Confirms Non-Smuggling Status, Dismisses Revenue's Appeal on Ornament-Shaped Gold.
October 23, 2023 Case Laws Customs AT

Department's Attempt to Reclassify Imported Joss Powder from CET 44013000 to CET 12119029 Contested by Importers.
October 23, 2023 Case Laws Customs AT

Export Goods Classification Error: Misalignment with HSN Due to Incorrect Assumptions, Violating Legal Standards.
October 23, 2023 Case Laws Companies Law HC

Company Faces Complaint for Not Auditing Cost Records; Timely Filing Dismisses Limitation Objections.
October 23, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Valid Despite Reduced Creditor Claims; Haircuts Do Not Violate IBC Section 30(2)(e) Rules.
October 23, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Rejects Section 7 Application for CIRP Due to Decree-Holder and Single Real Estate Allottee Status.
October 23, 2023 Case Laws Service Tax AT

Services to Overseas Company Qualify as Export Despite Third-Party Payments, Enjoyed by Contracting Party.
October 23, 2023 Case Laws Service Tax AT

Address Commission in Ship Chartering Not Subject to Service Tax Without Service Proof Under Business Auxiliary Service.
October 23, 2023 Case Laws Service Tax AT

Chief Operating Officer's Appointment Confirms Employer-Employee Relationship, Not Professional Services Arrangement.
October 23, 2023 Case Laws Indian Laws HC

Chartered Accountant Faces 27-Year Misconduct Case; Complaint Originated from 1996 Loan Issue Resolved in 1998.
October 21, 2023 Case Laws GST HC

Court Upholds Tax Penalty for Incomplete E-Way Bill; Petitioner Failed to Explain Missing Part B in Writ Petition.
October 21, 2023 Case Laws GST HC

Aluminium foil containers are classified under heading 7615 with a GST rate of 12%.
October 21, 2023 Case Laws Income Tax AT

Unexplained Cash Addition u/s 69A for Household Expenses Overturned; Assessment Officer's Decision Deemed Incorrect.
October 21, 2023 Case Laws Income Tax AT

No Penalty for Income Misclassification: Assessee's Rental Income Reclassification u/s 270A Deemed Valid Explanation.
October 21, 2023 Case Laws Income Tax AT

Tribunal Rules No Permanent Establishment in India; No Profits Attributable for Relevant Years.
October 21, 2023 Case Laws Customs HC

Quota Allocation for Broken Rice Exports Focused on Humanitarian Food Security; Exporters' Responsibility Ends at Loading in India.
October 21, 2023 Case Laws Customs HC

"Upgraded Beneficiated Ilmenite" Classified Under Tariff Code 28230090, Eligible for Drawback Under Customs Tariff Act.
October 21, 2023 Case Laws Customs AT

IGST Classification of Imported Supplements Under Serial No. 453; No Differential Customs Duty Demand Upheld.
October 21, 2023 Case Laws Income Tax SC

India's MFN Clause: Taxation on Dividends, Interest, Royalties in Treaties Needs Section 90(1) Notification to Enforce.
October 21, 2023 Case Laws Income Tax AT

TDS and IGST claims rejected due to section 143(1)(a) additions; further verification required per Form 3CD audit report.
October 21, 2023 Case Laws Customs AT

Demurrage Charges Excluded from Transaction Value of Imported Goods, Confirmed by Customs Valuation Case Law.
October 21, 2023 Case Laws Companies Law SC

NCLAT Upholds Asset Freeze Order: IL&FS Rent Assignment to HDFC Confirmed Under Transfer of Property Act.
October 21, 2023 Case Laws Insolvency and Bankruptcy SC

Appellants Recognized as Financial Creditors u/s 5(8)(f) of IBC; Await Equal Treatment in Resolution Plan.
October 21, 2023 Case Laws Central Excise AT

CENVAT Credit Approved for Rejected Inputs: Manufacturing Processes Qualify for Credit on Duty Paid Inputs.
October 21, 2023 Case Laws Central Excise AT

Supplier's Excise Duty Payment on Exempt Product Allows Recipient to Claim CENVAT Credit.
October 21, 2023 Case Laws VAT and Sales Tax HC

Court Finds No Specific Cutoff Date for Tax Exemption Incentives in IT Sector, Contradicting Respondents' Claims.
October 21, 2023 Case Laws Indian Laws SC

Arbitral Award Overturned: High Court Sets Aside Decision Due to Arbitrator's Ignoring Evidence and Judicial Instructions.
October 21, 2023 Case Laws Indian Laws HC

Court to Decide if Petitioners' Cheques Exceed Debt Owed; Presumption Favors Complainants Per Sections 118(a), 139 NI Act.
October 20, 2023 Case Laws GST HC

Court Dismisses Petition Due to Insufficient Documentation for Input Tax Credit: Missing Freight and Delivery Records Crucial.

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