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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 251 to 300 of 502 Records

1 ....2 3 4 567 8 9 10........ 11

October 16, 2023 Case Laws Income Tax AT

Assessee's Squared-Off Loans Scrutinized; CIT(A) Upholds Deletion of AO's Additions u/s 68 of Income Tax Act.
October 16, 2023 Case Laws Income Tax AT

Court Rules on Performance Guarantee, Internet Expenses, and Section 69C Additions Under Income Tax Act; Benefit Granted to Assessee.
October 16, 2023 Case Laws Income Tax AT

DRP Limits Transfer Pricing Adjustment on Interest from SCB India; Pre-March 2009 PNB Rates Not Applicable.
October 16, 2023 Case Laws Income Tax AT

Assessing Officer Must Justify Dissatisfaction Before Applying Rule 8D for Disallowance u/s 14A of Income Tax.
October 16, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Applicant Not Liable for Pre-CIRP Electricity Dues in Reconnection Dispute.
October 16, 2023 Case Laws Central Excise AT

Export Unit Wins Appeal: Allowed to Use Cenvat Credit for Countervailing Duty Payment During De-bonding Process.
October 14, 2023 Case Laws GST HC

Court Dismisses Petition for Invoice Correction; Input Tax Credit Claim for 2017-18 Now Impossible Under Current Rules.
October 14, 2023 Case Laws GST HC

Refund of Unutilized ITC Denied Due to Supplier's HSN Code Error; Case Sent for Reconsideration.
October 14, 2023 Case Laws GST HC

High Court Overturns Penalty for Missing Delivery Challan; Correct E-Way Bill Issued, Tax Paid; Section 122 Applies.
October 14, 2023 Case Laws GST AAR

Unbranded, non-packaged broken rice from manufacturing is GST-exempt; no tax on non-labeled supplies.
October 14, 2023 Case Laws GST AAR

Printing Services for University Exam Papers Exempt from GST, Says Ruling.
October 14, 2023 Case Laws Income Tax AT

Section 69C: Unexplained Expenditure from Diary Notations Deleted by Commissioner; Assessee's Business Claims Accepted by Settlement Commission.
October 14, 2023 Case Laws Income Tax AT

Land Transfer to Partnership as Stock-in-Trade Triggers Capital Gains Tax Due to Unrevised Valuation.
October 14, 2023 Case Laws Income Tax AT

Taxpayer's Interest Expense Partially Disallowed; Expenditure Allowed u/s 57(iii); Additions Deleted by Assessing Officer.
October 14, 2023 Case Laws Income Tax AT

Interest on FDs under CBI Restraint Order Taxed Incorrectly; Tax When Received or Right Accrues.
October 14, 2023 Case Laws Income Tax AT

Tax Relief Confirmed: Income Tax Appeals and Tribunal Uphold Surplus Ruling in Insurance Case Under Form 1.
October 14, 2023 Case Laws Income Tax AT

Penalty Waived: Bona Fide Belief and Reasonable Cause Exempt Assessee from TDS Penalty u/s 271C.
October 14, 2023 Case Laws Income Tax AT

Assessing Officer's Decision Overturned: HUF Can Receive Sales Commissions; TDS Compliance Upheld by Court.
October 14, 2023 Case Laws Customs AT

Golden Star Chafing Dish Fuel Wick Exempt from Duties Under CTH 36061000 Classification.
October 14, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court Orders Inquiry into NCLAT's Non-Compliance with Directions in Insolvency Case; Report Due by October 16.
October 14, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Challenged: Pre-existing Disputes Between Parties Confirmed, Adjudicating Authority Finds No Error in Conclusion.
October 14, 2023 Case Laws Service Tax AT

Bed Roll Services to IRCTC Not Classified as Business Auxiliary Service u/s 65(19); Demand Set Aside.
October 14, 2023 Case Laws Service Tax AT

Service Recipient Not Liable for Double Taxation If Provider Has Paid Under Reverse Charge Mechanism in GTA Services.
October 14, 2023 Case Laws Service Tax AT

Extended Limitation Period Invoked for Yoga Camp Donations: Are They Linked to Education or Health Services?
October 13, 2023 Case Laws GST HC

Court Dismisses Petitioner's Writ Due to Absence and Lack of Evidence for Input Tax Credit Claim.
October 13, 2023 Case Laws GST HC

High Court Rules No Interest on Transitional Credit Under CGST Act Sections 138-140 Due to Revenue Neutrality.
October 13, 2023 Case Laws GST HC

High Court Rules Bank Account Attachment Unjustified Due to Lack of Complete Tax Evasion or Prior Adjudication Order.
October 13, 2023 Case Laws Income Tax SC

Supreme Court Clarifies Assessment Date Impact on Third Parties u/ss 153C and 153A of Income Tax Act.
October 13, 2023 Case Laws Income Tax HC

Revenue Must Initiate Reassessment u/ss 147/148 if No Incriminating Material Found in Section 153A Search.
October 13, 2023 Case Laws Income Tax HC

Court Upholds Special Audit u/s 142(2A) of Income Tax Act, Emphasizing Public Interest Over Subjective Satisfaction Claims.
October 13, 2023 Case Laws Income Tax HC

High Court Clarifies Section 148A(d): Focus on Existence of Information, Not Merits, for Tax Reassessment Initiation.
October 13, 2023 Case Laws Income Tax HC

Draft Assessment Order u/s 144C Considered Final; High Court Upholds ITAT Decision Supporting Assessee's Appeal.
October 13, 2023 Case Laws Income Tax AT

Assessee must submit Audit Report in Form 10B for exemption u/s 11; AO to verify compliance.
October 13, 2023 Case Laws Income Tax AT

PCIT's Jurisdiction u/s 263 Challenged Over Debatable Application of Amended Section 115BBE Tax Rate.
October 13, 2023 Case Laws Income Tax AT

Unexplained Cash Deposit Leads to Addition u/s 68, Higher Tax Rate Applied Per Section 115BBE.
October 13, 2023 Case Laws Income Tax AT

Claim Denied: Assessee Fails to Prove Heavy Vehicles Used for Hire; Depreciation Rate Revision Upheld u/s 263.
October 13, 2023 Case Laws Income Tax AT

TDS Credit Not Reflected in Form 26AS: Rule 37BA(3)(i) Requires TDS Benefit for Current Year's Assessable Income.
October 13, 2023 Case Laws Income Tax AT

Appellant Fails to Submit Objections; Income Additions from Capital Gains Upheld by Assessing Officer's Valuation Report.
October 13, 2023 Case Laws Income Tax AT

Section 154 Order on Cash Seizure Adjustments: Explanation 2 of Section 132B Applies Prospectively; No Appeals Before June 1, 2013.
October 13, 2023 Case Laws Customs HC

Court Affirms Delhi's Jurisdiction Over Shawl Seizure Case, Emphasizes Forum Conveniens and Absence of Cause in Srinagar.
October 13, 2023 Case Laws Customs AT

Revenue's Revaluation of Imported Goods Fails Due to Lack of Identical Goods Comparison Using NIDB Data.
October 13, 2023 Case Laws Customs AT

Invoice Value Matches Transaction Value for Imported Goods; No Misdeclaration Detected Under Letter of Credit System.
October 13, 2023 Case Laws Insolvency and Bankruptcy HC

Court Rules Resolution Plan Extinguishes Debts Not Admitted; Section 11 Disputes Non-Arbitrable Under IBC Finality Principle.
October 13, 2023 Case Laws Insolvency and Bankruptcy AT

Appeal Filing Delay Exceeds 15-Day Limit; Jurisdiction Cannot Condoned Further Delay.
October 13, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Allows Amendment Filing After 2.5-Year Delay, Prioritizes Reducing Litigation and Avoiding Legal Technicalities Impact.
October 13, 2023 Case Laws Money Laundering HC

Court Denies Default Bail: Charge Sheet Filed on Time, Section 167(2) Cr.P.C. Not Applicable to Petitioner.
October 12, 2023 Case Laws GST HC

Court Directs Petitioner to Present GST Fraud Allegations to Tax Officers, Not Suitable for Writ Petition Resolution.
October 12, 2023 Case Laws GST AAAR

ITC Denied for Construction of New Office and Fixtures as They Form Immovable Property, Rules AAAR.
October 12, 2023 Case Laws GST AAR

Gold Coins and White Goods as Gifts Qualify for ITC: GST Ruling on Promotional Schemes and Tax Obligations.
October 12, 2023 Case Laws GST AAR

Payment Date Determines Time of Supply for Work (Sept 2010-June 2017); Issue Supplementary Invoice Within 30 Days of Price Revision.

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A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

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H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...

H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...