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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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Showing 351 to 400 of 502 Records

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October 10, 2023 Case Laws Income Tax HC

Court Orders Refund of Wrongly Collected TCS With 18% Interest to Petitioner in Timely Manner.
October 10, 2023 Case Laws Income Tax HC

Assessment Reopening Invalid: Late Corrigendum u/s 148A(b) Fails to Provide Sufficient Asset Details.
October 10, 2023 Case Laws Income Tax HC

High Court Quashes Assessment Reopening: No New Evidence, Just AO's Changed Opinion on Existing Facts and Materials.
October 10, 2023 Case Laws Income Tax HC

Assessment Reopening Invalid: Section 143(3) Requires Mandatory Notice u/s 143(2) for Jurisdiction.
October 10, 2023 Case Laws Income Tax AT

Capital Loss Claim Denied: Assessee Held Responsible for Subsidiary Support, Not RHC Holdings Pvt. Ltd.
October 10, 2023 Case Laws Income Tax AT

Income from Sale of ARLIC Shares Classified as Capital Gains; Sections 28(va) and 28(iv) Not Applicable.
October 10, 2023 Case Laws Income Tax AT

Section 68: Cash Investment in Share Capital by Investors with Bank Access Approved; Relatives on Board.
October 10, 2023 Case Laws Customs HC

High Court or Supreme Court Petition Challenged Due to Alternative Appeal Remedy on Customs Duty Rates per Section 130.
October 10, 2023 Case Laws Customs HC

Tribunal Rules Respondent Not Beneficial Owner of Seized Foreign Currency in Smuggling Case.
October 10, 2023 Case Laws Customs HC

Appeal's Maintainability at CESTAT Hinges on Misinterpretation of 'Goods' and 'Baggage' Under Baggage Rules, Section 113(d) Involved.
October 10, 2023 Case Laws Customs AT

Exemption notifications clarify scope but can't determine classification of 36-Port-100GE Interface Card imports. Statutory law confirms this.
October 10, 2023 Case Laws Service Tax AT

Agency Deploying Cleaners Isn't Manpower Supplier; Service Nature Stays as Cleaning, Not Personnel Provision.
October 10, 2023 Case Laws Service Tax AT

Service Tax Exemption on Site Formation Services for Dredging Corporation of India and Dhamra Port Confirmed.
October 10, 2023 Case Laws Income Tax AT

Assessee's Abandoned Clinic Expansion Loss Approved as Legitimate Business Decision to Minimize Future Financial Impact.
October 10, 2023 Case Laws Income Tax AT

Agricultural Land Sale Exempt from Tax u/s 10(37) of Income Tax Act; Meets Required Conditions for Exemption.
October 10, 2023 Case Laws Customs SC

Statements to Customs u/s 108 Invalid if Coerced; Authority Must Confirm Duress-Free Recordings.
October 10, 2023 Case Laws Customs SC

Customs Tribunal Rejects Price Hike on Tuners Due to Lack of Evidence u/r 8 of Valuation Rules.
October 10, 2023 Case Laws Customs AT

Car Door Color Strips Get Concessional Duty Rate Under Chapter 39199090, Notification No. 57/2017-Cus.
October 10, 2023 Case Laws Customs AT

Government-Approved Valuation of Imported Rough Emeralds Upheld; Declared Value Within Acceptable Range.
October 10, 2023 Case Laws Customs AT

Logistics Provider Penalized Under Customs Act Sections 112(b) & 114AA for Negligence; Penalty Reduced to Rs. 50,000.
October 10, 2023 Case Laws Customs AT

Medicines Confiscated While Traveling Deemed Commercial; Penalty Under Customs Act Section 114(i); Redemption Allowed Instead of Absolute Confiscation.
October 10, 2023 Case Laws Companies Law AT

Courts Must Cautiously Grant Suit Withdrawal with Liberty to Refile; Discretion Limited by Statutory Law.
October 10, 2023 Case Laws SEBI HC

SEBI Imposes Penalty for Incorrect PAN Submission; Petitioner Did Not Contest Through Proper Channels as Required by Law.
October 10, 2023 Case Laws Service Tax AT

Exemption for Electricity Transmission and Distribution from Service Tax Confirmed in Notification No. 45/2010-ST; Circular Misapplied.
October 10, 2023 Case Laws Central Excise HC

Unspent Current Account Amount Deemed Excise Duty; Refund Delays Over Three Months Will Accrue Interest u/ss 11B, 11BB.
October 10, 2023 Case Laws VAT and Sales Tax HC

VAT on Works Contracts Excludes Preferential Location Charges; Revenue's Rejection of Exemption Request Deemed Unsustainable.
October 9, 2023 Case Laws Income Tax AT

Assessee Declares Additional Income After Survey u/s 133A, Adjusted u/s 56(2)(vii)(b) Disclosure.
October 9, 2023 Case Laws Income Tax AT

20% disallowance on site expenses overturned due to lack of evidence from authorities. Additions deleted.
October 9, 2023 Case Laws GST HC

Export Date Establishes Right to ITC Refund; Apply Within Two Years Per Section 54 of CGST Act.
October 9, 2023 Case Laws Income Tax SC

Supreme Court enforces finality of auction sales, rejects SLP u/s 281 of Income Tax Act.
October 9, 2023 Case Laws Income Tax HC

Reassessment Notice Invalidated: No New Material Justifying Reopening Beyond Four Years u/s 148 of Income Tax Act.
October 9, 2023 Case Laws Income Tax AT

No Penalty Imposed: CIT(A) Order Overturned on Section 271(1)(c) for Inaccurate Income Particulars and Concealment.
October 9, 2023 Case Laws Income Tax AT

Court Rules GP Rate Reduction Valid; No Defects Found in Books of Accounts, Addition by Officer Overturned.
October 9, 2023 Case Laws Income Tax AT

Court Rules Transaction Not Bogus; SEBI Report Clears Assessee of MARL Share Manipulation Allegations u/s 68.
October 9, 2023 Case Laws Income Tax AT

Income from marketing and sales in India not considered technical service fees under Article 12(4)(b) of Indo-Singapore DTAA.
October 9, 2023 Case Laws Income Tax AT

Interest on Late TDS Payment Not a Penalty, Allowable u/s 37 of Income Tax Act.
October 9, 2023 Case Laws Income Tax AT

Relinquishing an asset incurs taxable capital gains; initial acquisition payment is the cost of acquisition.
October 9, 2023 Case Laws Income Tax AT

Court Deletes Unfounded Additions on Cash Deposits During Demonetization; Assessee Justified Sources of Funds.
October 9, 2023 Case Laws Income Tax AT

CIT(A) Overturns AO's Brokerage Commission Additions, Citing Detailed Analysis of Recipient Identity and Expenditure Validity.
October 9, 2023 Case Laws Customs AT

Penalty Dispute u/s 112(a) of Customs Act: Appellant Challenges Penalty on Re-exported Goods Cleared Without Contest Previously.
October 9, 2023 Case Laws FEMA HC

High Court Upholds Tribunal's Decision: 60% Penalty Waiver Under FERA Section 18(2), 40% Pre-Deposit Required.
October 9, 2023 Case Laws Service Tax HC

High Court Clarifies NOIDA's Status as Body Corporate, Affects Full Service Tax Liability on Works Contracts.
October 9, 2023 Case Laws Central Excise AT

Revenue's Evidence Fails to Meet Section 36B; Demand Set Aside in Clandestine Goods Manufacture Case.
October 9, 2023 Case Laws Central Excise AT

Appellant's Choice of Exemption u/s 5A Serial No. 91 Upheld as Legal and Correct.
October 9, 2023 Case Laws Central Excise AT

CENVAT Credit Approved for Input Services in New Plant Setup Post-April 2011; Direct Link to Manufacturing Confirmed.
October 7, 2023 Case Laws GST HC

High Court Quashes YEIDA's GST Demand on Hospital Plot Premium; Exemption Upheld u/s 11 Notification.
October 7, 2023 Case Laws GST HC

Petitioner Seeks Stay on Recovery Proceedings; Advised to Request Installment Payment u/s 80 of CGST Act.
October 7, 2023 Case Laws GST HC

Court Rules Petitioner Entitled to GST Registration Extension Due to Pending Consideration After Cancellation on 11.05.2023.
October 7, 2023 Case Laws Income Tax HC

Court Upholds Constitutionality of SEZ Tax Exemption Under Explanation to Section 10AA(1); No Violation of Constitutional Rights.
October 7, 2023 Case Laws Income Tax HC

High Court Quashes Proceedings: No Evidence for Offenses u/ss 406, 420, 120B in TDS Dispute Case.

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