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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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October 12, 2023 Case Laws GST AAR

RWAs Exempt from GST on Member Fees Below Rs. 7500, Regardless of Annual Turnover Exceeding Rs. 20 Lakhs.
October 12, 2023 Case Laws Income Tax HC

High Court Rules Hotel Renovation Costs as Revenue Expenditure Despite Exceeding Original Construction Cost u/s 30.
October 12, 2023 Case Laws Income Tax AT

Business Promotion Expenses Valid if Supported by Self-Drawn Vouchers Without Accounting Discrepancies or Business Turnover Issues.
October 12, 2023 Case Laws Income Tax AT

Income from Gold Dust Sale Recognized as Business Income; Qualifies for Deductions u/s 10AA(7.
October 12, 2023 Case Laws Income Tax AT

Income Addition Based on Retracted Statement u/ss 132(4) or 133A Requires Credible Evidence, Says Tax Law.
October 12, 2023 Case Laws Income Tax AT

India-Portugal DTAA: Engineering Fees for Mining Installations Not Classified as Technical Services Under Article 5(2)(g.
October 12, 2023 Case Laws Income Tax AT

Assessee Must Pay Interest on Trade Receivables Beyond 30-Day Grace Period Due to Lack of Agreement with AE.
October 12, 2023 Case Laws Income Tax AT

No Penalty for Late Audit Report Filing u/s 271B as Submission Precedes Assessment Completion.
October 12, 2023 Case Laws Income Tax AT

CPC's Prima Facie Adjustments u/s 143(1) Cannot Address Complex, Debatable Issues Without Further Examination.
October 12, 2023 Case Laws Income Tax AT

Section 143(1) Update: Taxpayers Get a Say in CPC Adjustments, Ensuring a Participatory Process for Proposed Changes.
October 12, 2023 Case Laws Customs HC

Court Rules Advance Licence and Duty Drawback Not Mutually Exclusive; Dismisses Revenue's Appeal.
October 12, 2023 Case Laws Customs AT

Appellant's Gold Smuggling Attempt Leads to Absolute Confiscation Due to Breach of Import Limits for Ineligible Passengers.
October 12, 2023 Case Laws Customs AT

Court Finds Import Valuation Invalid Due to Incomparable Quantities with Similar Goods; Appellant's Declared Value Reinstated.
October 12, 2023 Case Laws Customs AT

Rejection of Wet Dates' Import Value Invalid Without Full Disclosure & Justification per Rule.
October 12, 2023 Case Laws Service Tax AT

Refund Time Limit u/s 11B Starts from Original Filing Date; Current Order Deemed Unsustainable.
October 12, 2023 Case Laws VAT and Sales Tax SC

Tinted Glass Sheets Classified as Taxable Under 1981 Notification; Exemption for Plain Glass Panes Interpreted Strictly.
October 12, 2023 Case Laws VAT and Sales Tax HC

Court Questions VAT Notice Based on Unconstitutional Provision; Highlights Concerns Over Legal Adherence.
October 12, 2023 Case Laws Indian Laws SC

Can a Retired Partner Be Held Liable for a Dishonored Cheque? Exploring Vicarious Liability u/s 141(1) NI Act.
October 12, 2023 Case Laws Indian Laws AT

Competition Commission Judgment Overturned: Only Three Members Signed Final Decision After Six Heard the Case.
October 12, 2023 Case Laws Service Tax HC

Court Rules 7-Year Delay in SCN Adjudication Unreasonable; Violates 5-Year Limit u/s 73(1)/73(4), Finance Act 1994.
October 11, 2023 Case Laws GST HC

Court Imposes Rs. 1000 Cost on GST Officers for Unjust Goods Confiscation Under UPGST Act Section 129(1.
October 11, 2023 Case Laws GST HC

High Court Orders Restoration of GST Registration Due to Ineffective Show Cause Notice Lacking Clear Reasons.
October 11, 2023 Case Laws GST HC

High Court quashes criminal proceedings for GST non-payment; finds accused complied with summonses and granted extra time.
October 11, 2023 Case Laws GST HC

GST Registration Cancellation Overturned: No Evidence of Sales Register Violation u/s 29 or Rule 21.
October 11, 2023 Case Laws GST HC

Challenge to Preliminary Report Moot; Case Moves Forward with Show Cause Notice Issued on August 23, 2023.
October 11, 2023 Case Laws GST HC

Court Upholds GST Reverse Charge on Managing Director's Personal Guarantee and Security to Bank as Lawful.
October 11, 2023 Case Laws GST HC

Court Criticizes GST Officers for Issuing Show Cause Notices Without Justification; Urges Commissioner to Prevent Unnecessary Litigation.
October 11, 2023 Case Laws GST HC

Order u/s 74 Upheld: Reasons Provided, Petitioner Heard, No Legal Errors Found. No Grounds for Interference.
October 11, 2023 Case Laws Income Tax HC

CSR Expenses Before 2015-16 are Deductible Business Costs u/s 37(1) of the Income Tax Act.
October 11, 2023 Case Laws Income Tax HC

High Court Denies Appeal Due to 1072-Day Delay, Citing Appellant's Negligence and Lack of Urgency.
October 11, 2023 Case Laws Income Tax HC

Court Rules Third Notice u/s 148A(b) Unjustified; Misuse of Income Tax Act Sections 147 and 148A Highlighted.
October 11, 2023 Case Laws Income Tax AT

India-Hungary DTAA doesn't cover domestic companies; DDT refund claim for shareholders under India-Netherlands DTAA denied.
October 11, 2023 Case Laws Income Tax AT

Reassessment u/s 147 invalid due to lack of proper satisfaction recording; assessment order may be quashed.
October 11, 2023 Case Laws Income Tax AT

Principal Commissioner's Order u/s 263 on Disallowance u/s 14A and Rule 8D Deemed Unsustainable.
October 11, 2023 Case Laws Customs HC

Penalty Imposed u/s 114AA of Customs Act for Red Sanders Smuggling; No Substantial Legal Questions Raised in Appeal.
October 11, 2023 Case Laws Central Excise AT

Central Excise: Stock Discrepancies Deemed Minor; Shortage Claims Unjustifiable Without Evidence of Clandestine Clearance.
October 11, 2023 Case Laws Customs HC

Court Grants Waiver of Cost Recovery Charges at CFS; Refunds Ordered for Post-2019 Customs Officer Costs.
October 11, 2023 Case Laws Income Tax AT

Assessee Qualifies for 30% Depreciation on Moulds: Ownership, Asset Inclusion, and Business Use Conditions Met.
October 11, 2023 Case Laws Income Tax AT

Penalty Confirmed for Non-Compliance u/s 271(1)(b) Due to Assessee's Willful Disobedience to Section 142(1) Notice.
October 11, 2023 Case Laws Income Tax AT

No Penalty for Estimated Income Additions u/s 271(1)(c) of Income Tax Act in Bogus Purchase Cases.
October 11, 2023 Case Laws Customs AT

Court Orders Conversion of Shipping Bills from DFIA to Drawback Due to Delayed Response from DGFT Authorities.
October 11, 2023 Case Laws Customs AT

Appellant's Misdeclaration of Areca Nuts as Betel Nuts to Evade Customs Duty Penalty Confirmed.
October 11, 2023 Case Laws Service Tax AT

Jharkhand Mega Sports Complex Construction Exempt from Service Tax, Classified as 'Works Contract Service' u/s 65(105)(zzzza.
October 11, 2023 Case Laws Central Excise HC

Penalty Imposed for Undisclosed Machinery Transfer and Wrongful CENVAT Credit Availment Discovered During Audit.
October 11, 2023 Case Laws Central Excise AT

Loader on Tractor Classified as Accessory Under Chapter 8708; Revenue's Appeal Dismissed by Adjudicating Authority.
October 11, 2023 Case Laws Indian Laws SC

Supreme Court Clarifies Accused's Burden to Prove No Debt in Cheque Dishonor Cases; High Court's Approach Criticized.
October 11, 2023 Case Laws Indian Laws HC

High Court Affirms Arbitration Award Denying Contract Price Adjustment for GST Increase Under Specific Contract Clause.
October 10, 2023 Case Laws Income Tax AT

On-Money Payment for Land Purchase Confirmed Due to Inadequate Explanation by Buyer.
October 10, 2023 Case Laws GST HC

High Court Orders Deputy Commissioner to Reissue Notice Ensuring Oral Hearing for Procedural Fairness in Tax Case.
October 10, 2023 Case Laws GST HC

Court Rules Against Deducting Interest from Refund Due to Unused ITC Not Affecting Tax Revenue.

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