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Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

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October 7, 2023 Case Laws Income Tax HC

High Court Rules Assessment Orders for 2011-12, 2012-13, and 2019-20 u/s 153A Are Time-Barred.
October 7, 2023 Case Laws Income Tax HC

Officer's Reassessment Decision Unjustified: No New Information Beyond Original Financials and Documents, Violating Proper Procedure.
October 7, 2023 Case Laws Income Tax HC

Court Rules Only Deputy Director Can Initiate Tax Prosecution, Dismissing Revenue's Claim of Similar Duties with Assistant Director.
October 7, 2023 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Not Applicable for Late TDS if Recipient Discloses Payment in Income Return.
October 7, 2023 Case Laws Income Tax AT

Retrospective Application of CBDT Notification Benefits Assessee with Foreign Tax Credit u/s 139(4) in the USA.
October 7, 2023 Case Laws Income Tax AT

Forfeited Security Deposit After Lease Termination is Taxable Income, Classified as Income from House Property.
October 7, 2023 Case Laws Customs AT

Dispute Over Export Goods Classification: Iron Oxide vs. Iron Ore; Authority Overlooked Key Letter Violating Natural Justice Principles.
October 7, 2023 Case Laws Customs AT

Customs Broker License Revocation Overturned; Appellants Cleared of Export Fraud, Rs. 20,000 Penalty Imposed.
October 7, 2023 Case Laws Customs AT

Customs Broker License Suspension Overturned Due to Unjustified Delay by Department in Taking Action.
October 7, 2023 Case Laws Companies Law AT

Petitioners Must Prove Membership at Filing to Claim Oppression Under Companies Act, 2013: Tribunal Decision.
October 7, 2023 News GST

GST Council Proposes Rate Cuts, Simplified Compliance, and Digital Boost to Drive Economic Growth
October 7, 2023 Case Laws Insolvency and Bankruptcy AT

Court Analyzes CIRP Start: Is a Civil Suit Necessary to Prove a Dispute Under IBC Section 8?
October 7, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved Despite Income Tax Liabilities; Rs. 3334.29 Crores Claim Addressed, No Violation of Section 30(2)(e.
October 7, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Rejected: No Procedural or Material Irregularities Found; CoC's Commercial Decisions Remain Non-Justiciable Under Insolvency Law.
October 7, 2023 Case Laws Service Tax AT

Court Confirms Service Tax and Penalties on Fees Retained for Consultancy Services, Not Sovereign Functions.
October 7, 2023 Case Laws Central Excise AT

Insufficient Evidence Leads to Dismissal of Allegations on Cenvat Credit Misuse and Clandestine Goods Removal by Revenue.
October 7, 2023 Case Laws Indian Laws HC

Accused Fails to Disprove Liability for Bounced Cheque; Presumption u/s 139 Stands Firm in Court Ruling.
October 6, 2023 Case Laws GST HC

Goods Seized Without E-way Bills; No Tax Evasion Intent Found, Penalty Under CGST Sections 129 & 130 Challenged.
October 6, 2023 Case Laws GST AAAR

Input Tax Credit Denied for CSR Activities Under Companies Act, 2013 by AAAR Decision.
October 6, 2023 Case Laws Income Tax HC

Reopening Assessment Invalid if Notice Sent to Non-Existent Entity Post-Amalgamation: Section 148A(d) Case Explained.
October 6, 2023 Case Laws Income Tax HC

Reopening Tax Assessment Invalid Without Alleged Disclosure Failure, Violates Section 147 if Beyond Four Years.
October 6, 2023 Case Laws Income Tax AT

Appellant Challenges Double Taxation: Income Taxed Twice Due to Section 68 and Cost of Sales Deduction Misapplication.
October 6, 2023 Case Laws Income Tax AT

Unaccounted Cash Found in Search; Party Retracts Disclosure, Surrenders Cash, Offers Tax Payment to Avoid Further Probe.
October 6, 2023 Case Laws Income Tax AT

No Penalty for Taxpayer: Section 270A Exception Applies Due to Honest Explanation and Full Disclosure of Facts.
October 6, 2023 Case Laws Income Tax AT

Taxpayer Denied Deduction u/s 80IA Due to Lack of Agreement with Government Entity, Fails Statutory Compliance.
October 6, 2023 Case Laws Income Tax AT

Excess Stock Found in Survey to Be Assessed as Business Income, Not u/s 69B, for Further Directions.
October 6, 2023 Case Laws Income Tax AT

Section 41(1) of Income Tax Act: No Addition if Loan Used for Business Expansion, Not Trading Liability Write-Back.
October 6, 2023 Case Laws Income Tax AT

Company's Consultancy Fees to Directors Deemed Legitimate by Tax Authority; Extra Charges Dismissed by CIT Appeals.
October 6, 2023 Case Laws Customs AT

Confiscation of Goods Upheld: Claimant Fails to Prove Ownership Under Misused Importer Exporter Code (IEC.
October 6, 2023 Case Laws Customs AT

Customs Broker's license suspension overturned; no breach of CBLR 2018 regulations 10(d) and 10(n) found.
October 6, 2023 Case Laws Customs AT

Refund Claim Rejection Unjustified for Timely Filed Claims in Wrong Jurisdiction; Procedural Errors Not Grounds for Dismissal.
October 6, 2023 Case Laws Customs AT

Customs broker's license revocation deemed too harsh for failing to perform duties diligently in cigarette consignment case.
October 6, 2023 Case Laws Money Laundering SC

Supreme Court Criticizes ED for Arbitrary Actions, Stresses Transparency and Legal Adherence u/s 19(1) of 2002 Act.
October 6, 2023 Case Laws VAT and Sales Tax HC

High Court Upholds Entertainment Tax on Ticket Fees for Trade Fairs at Pragati Maidan, Despite Business Promotion Focus.
October 6, 2023 Case Laws VAT and Sales Tax HC

Court Rules Limitation Period in VAT Case Cannot Be Waived by Participation; Order Declared Nullity.
October 6, 2023 Case Laws Indian Laws SC

Supreme Court's Article 142 Powers Complement Statutory Law, Ensure Justice, But Cannot Override Substantive Law.
October 6, 2023 Case Laws Indian Laws HC

Respondent's Lease Fee Demand Violated Policy by Misclassifying Amalgamation as Transfer, Ignoring Exception Clause.
October 5, 2023 Case Laws GST HC

Court Quashes GST Registration Cancellation Due to Lack of Reason; Petitioner to Reply to Show Cause Notice in 3 Weeks.
October 5, 2023 Case Laws GST HC

Court Orders IGST Refund with Interest for Zero-Rated Supplies After Error in Shipping Bill Column Selection.
October 5, 2023 Case Laws GST HC

Parallel GST Proceedings Validity: Section 6(2)(b) Allows Transfer to Prevent Multiple Simultaneous Investigations; DGGI Continues Current Investigation.
October 5, 2023 Case Laws GST HC

Significant delay in filing appeal challenges writ petition's maintainability; Article 226 jurisdiction deemed inappropriate due to alternative remedies.
October 5, 2023 Case Laws GST HC

Court Sets Aside Account Attachment for Third-Party Tax Dues; Non-Compliance with Section 79(1) Cited.
October 5, 2023 Case Laws Income Tax HC

Unabsorbed Depreciation Can Offset Short-Term Capital Gains When Current Depreciation Exceeds Business Profits.
October 5, 2023 Case Laws Income Tax HC

High Court: Reopening Tax Assessment on Same Grounds as Original is Not Allowed u/s 147.
October 5, 2023 Case Laws Income Tax HC

Trust Misrepresented PAN Status in 2015-2016; Court Finds Potential Fraud in Section 12AA Registration Attempt.
October 5, 2023 Case Laws Income Tax AT

Assessee's Revenue Recognition Method Accepted; TDS Credit Limited to Taxed Amount by Commissioner of Income Tax (Appeals.
October 5, 2023 Case Laws Income Tax AT

Rejected Tax Claims Don't Always Mean Penalties u/s 271(1)(c) of Income Tax Act.
October 5, 2023 Case Laws Income Tax AT

Expenditure Disallowed for AY 2016-17 Due to Earlier Payment; Upheld u/s 43B of Income Tax Act.
October 5, 2023 Case Laws Income Tax AT

Section 41(1) Review: Assessee Given Chance to Prove Exemption Claim on Liability Write-Back with Evidence.
October 5, 2023 Case Laws Income Tax AT

Assessment Order Challenged for Missing Document Identification Number, Violating Circular Paragraph 3 Requirements.

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