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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 201 to 250 of 502 Records

1 2 3 456 7 8 9........ 11

October 18, 2023 Case Laws Income Tax SC

Supreme Court: Telecom License Fee Under New Policy 1999 Classified as Capital Expenditure Despite Installments.
October 18, 2023 Case Laws Income Tax HC

Amendment to Income Tax Act Section 153(2A) Not Retrospective; Actions Beyond Limitation Period Deemed Unsustainable.
October 18, 2023 Case Laws Income Tax HC

Court Rules Advertorial Retained Amounts Not Commission, No TDS Liability for Media Companies u/s 194H.
October 18, 2023 Case Laws Income Tax HC

Provident Fund and ESI Payments Due on National Holiday: Section 36(1)(5)(A) and General Clauses Act Support Assessee.
October 18, 2023 Case Laws Income Tax AT

Assessee's Fictitious Loss in Derivative Trading Uncovered; Additions to Taxable Income Confirmed by A.O.
October 18, 2023 Case Laws Income Tax AT

GST Input Credit Lapse Allowed as Business Expense; Section 263 Revision Deemed Unsustainable by Assessing Officer.
October 18, 2023 Case Laws Income Tax AT

Show Cause Notice Unjustified: AO's Decision Upheld Due to Lack of Evident Circumstances u/s 263.
October 18, 2023 Case Laws Income Tax AT

R&D expenses not claimed under IT Act section 35(2) are fully allowable u/s 35(1) without DSIR approval. &DExpenses.
October 18, 2023 Case Laws Income Tax AT

L&T's Technical Service Fees for Foreign Clients in Vietnam and China: Payments Made for Plant Setup Abroad.
October 18, 2023 Case Laws Income Tax AT

Unaccounted Cash Found u/s 69A: Assessee Challenges Credibility of Partners' Statements, Claims Benefit of Doubt.
October 18, 2023 Case Laws Income Tax AT

Unexplained Cash Deposits u/s 69A: Only Gross Profit Added to Income, Not Full Amount. Partial Relief Granted.
October 18, 2023 Case Laws Income Tax AT

Royalty Income from Financial Products in India Not Taxable Under India-UK DTAA for Assessee.
October 18, 2023 Case Laws Customs HC

Defendants could not refute witnesses disproving smuggling claims; no evidence provided for goods being imported.
October 18, 2023 Case Laws Customs HC

Seizure Extension Not Invoked; Petitioner Entitled to Release of Goods After Expiry on July 11, 2023.
October 18, 2023 Case Laws Customs AT

Differential Duty on Imports Overturned Due to Lack of Evidence; Penalty on Appellant Also Unsustainable.
October 18, 2023 Case Laws Customs AT

Export Obligations Met Late; Redemption Fines and Penalties Annulled After Customs Duty Payment Acknowledged by DGFT.
October 18, 2023 Case Laws Customs AT

Customs Limitation Extension Not Automatic Without Confiscation; Suppression or Misrepresentation Still Considered Separately in Assessments.
October 18, 2023 Case Laws Customs AT

Custodian Penalized u/s 45 for Pilferage and Tampering of Container Seals Before Clearance of Imported Goods.
October 18, 2023 Case Laws Customs AT

Freight and Insurance Costs Excluded from Duty Valuation on Fuel and Diesel Oil in Coastal Vessel Operations.
October 18, 2023 Case Laws Customs AT

Appellate Authority rules red betel nuts cannot be confiscated without evidence of foreign origin and illegal smuggling.
October 18, 2023 Case Laws Service Tax SC

Supreme Court Upholds Original Intent of Service Tax Exemption, Interprets "or" in Clause 2(s) as Intended Alternative.
October 18, 2023 Case Laws Customs AT

Customs House Agent's Penalty u/s 112(a) Overturned Due to Lack of Evidence on Importer Verification Breach.
October 18, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Confirms Committee of Creditors' Authority on Distribution Methodology in Resolution Plan under Insolvency Code Section 30(2.
October 18, 2023 Case Laws Insolvency and Bankruptcy AT

Bank Guarantee in Insolvency Proceeding Invoked; Section 14(3)(b) IBC Exception Applies, Moratorium Doesn't Block Encashment.
October 18, 2023 Case Laws Service Tax AT

Cooperative Society Transactions with Members Not a Service per Section 65B(44) Due to Mutuality Doctrine.
October 18, 2023 Case Laws Central Excise AT

Refund Allowed: Revenue Wrongly Rejected Claim u/s 11B Despite Timely Filing and Self-Assessment Issues.
October 18, 2023 Case Laws Indian Laws HC

Court Affirms IDFC Bank's Right to Issue Notice for Cheque Dishonor After Capital First Amalgamation.
October 18, 2023 Case Laws Indian Laws HC

Chartered Accountant Disciplinary Case Highlights Need for Reasoned Decisions to Ensure Justice and Fairness.
October 18, 2023 Case Laws Income Tax AT

Section 153A: No New Claims Allowed in Unabated Assessments Post-Search; Focus on Search-Related Findings Only.
October 17, 2023 Case Laws GST HC

Court Rules Second Refund Application Timely; Initial Application Filed Within Two-Year Limit Validates Claim.
October 17, 2023 Case Laws Income Tax HC

High Court Stresses Need for Evidence in Salary Disallowance u/s 40A(2)(b) of Income Tax Act for Related Persons.
October 17, 2023 Case Laws Income Tax HC

Income Tax Offense Compounding Fee Error: Should Be 3% Not 5% for First-Time Applications Under Direct Tax Laws 2019.
October 17, 2023 Case Laws Income Tax HC

Madras High Court Can't Hear Tax Appeal on Transfer Pricing; Jurisdiction Lies in Hyderabad Due to Assessment Location.
October 17, 2023 Case Laws Income Tax AT

Taxpayer Corrects Audit Report Error u/s 154, Highlighting Discrepancies in Section 11(1)(2) Claims of Income Tax Act.
October 17, 2023 Case Laws Income Tax AT

Assessing Officer's Unjustified Rejection of Evidence Leads to Deletion of Additions on Cash Deposits During Demonetization.
October 17, 2023 Case Laws Income Tax AT

Court Upholds Penalties for Cash Loans u/ss 271D and 271E; Ignorance Defense by Directors Rejected.
October 17, 2023 Case Laws Income Tax AT

Cash Ownership Dispute Resolved: Company's Books and Family Statements Confirm Validity, No Extra Financial Adjustments Needed.
October 17, 2023 Case Laws Income Tax AT

Unexplained Share Capital: Directors' Absence Can't Harm Assessee's Case u/s 68. Beyond Control of Assessee.
October 17, 2023 Case Laws Income Tax AT

CIT Upholds Revision u/s 263 Due to AO's Failure to Investigate Assessee's Alleged Conduit Role.
October 17, 2023 Case Laws Income Tax AT

CIT's Revision Order u/s 263 Quashed Over Debatable Disallowance of Shareholders Account in Insurance Income Assessment.
October 17, 2023 Case Laws Income Tax AT

Eligibility for Deduction u/s 80IC Confirmed: New Machinery and First Export Dispatch Validate Claim for Assessee.
October 17, 2023 Case Laws Income Tax AT

Assessing Officer Rightly Classifies Income as Trading Activity Due to Lack of Evidence for Commission Agent Claim.
October 17, 2023 Case Laws SEBI AT

Allegations of Violating SEBI Buyback and PFUTP Regulations Unproven; Company Cleared of Fraudulent Conduct.
October 17, 2023 Case Laws VAT and Sales Tax HC

VAT on Works Contracts: Tax Levied on Entire Contract Value, Not Immovable Property Sale. Legal Interpretation Clarified.
October 17, 2023 Case Laws VAT and Sales Tax HC

Tribunal Upholds Assessing Officer's Estimations Despite Unscientific Gross Profit Calculations; Penalty Doubled for Alleged Tax Evasion.
October 16, 2023 Case Laws Income Tax AT

Court Reinstates Assessing Officer's Deduction u/s 80JJA, Overturning Commissioner's Reduction in Income Tax Case.
October 16, 2023 Case Laws Income Tax HC

Reopening Tax Assessment u/s 147 Not Justified if Based Solely on Change of Opinion After Full Disclosure.
October 16, 2023 Case Laws Income Tax AT

Court Rules No Addition Needed for Unexplained Gold Jewelry Due to Wealthy Background and Family Gifts u/s 69A.
October 16, 2023 Case Laws Income Tax AT

MAT Computation u/s 115JB: Amortization of Intangible Assets Deemed Correct; Assessing Officer's Claim Overturned.
October 16, 2023 Case Laws Income Tax AT

Court Rules ESOP Expenses Not 'Nil' in Transfer Pricing; Appellant's RSU Costs for Employee Motivation Upheld.

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