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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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Showing 151 to 200 of 501 Records

1 2 345 6 7 8........ 11

November 23, 2023 Case Laws Income Tax AT

No Penalty for Taxpayer Who Surrendered Income Without Malicious Intent u/s 271(1)(c) of Income Tax Act.
November 23, 2023 Case Laws Income Tax AT

No Addition Warranted in Sale Value Discrepancy Case Under 10% Threshold, Specifically 4.35% Difference Found.
November 23, 2023 Case Laws Income Tax AT

Income Tax Exemption Denied for 2012-13 Due to Late Registration Approval in 2023.
November 23, 2023 Case Laws Income Tax AT

Dispute Over Penalty Due to Insufficient Prima Facie Satisfaction by Assessing Officer in Tax Assessment Order.
November 23, 2023 Case Laws Customs AT

Appeal Dismissed Due to Unauthorized Filing by Customs House Agent; Commissioner Failed to Allow Correction Opportunity.
November 23, 2023 Case Laws Customs AT

Customs Act proceedings halt when CIRP starts or resolution plan is approved; Revenue appeals abate per CESTAT Rule 22.
November 23, 2023 Case Laws Customs AT

Entitlement to Convert Shipping Bills Granted if Export Documents Are Verified; Initial Denial Overturned.
November 23, 2023 Case Laws Insolvency and Bankruptcy HC

IBC Trumps SARFAESI in Recovery from Personal Guarantors, But Securitization Can Proceed Against LLP Partners.
November 23, 2023 Case Laws Insolvency and Bankruptcy HC

Tax Assessment Validity Challenged During CIRP; Court Dismisses Petition, Allows Finalization of Proceedings Despite Moratorium.
November 23, 2023 Case Laws VAT and Sales Tax HC

Disciplinary Actions Could Threaten Independence of Quasi-Judicial Authorities, Court Warns Against Penalizing Decisions.
November 22, 2023 Notifications Customs

India Imposes 5-Year Anti-Dumping Duty on Synthetic Grade Zeolite 4A Imports from China.
November 22, 2023 Notifications Income Tax

Central Government Grants UIDAI Tech Division Access to Taxpayer Information for Improved Data Sharing.
November 22, 2023 Case Laws Income Tax HC

Tax Assessment Orders Void for Dissolved Companies: Nullified for Non-Existence After Being Struck Off Register.
November 22, 2023 Case Laws Income Tax HC

Seized Cash as Advance Tax: No Interest Liabilities for Delayed Tax Filing Post-Search.
November 22, 2023 Case Laws Income Tax HC

Tax Credit Allowed for Undeposited TDS; Government May Pursue Recovery from Deductor via Rectification Application.
November 22, 2023 Case Laws Income Tax AT

Interest Disallowance Overturned: Lack of Evidence on Rate Fairness Leads to Deletion of Additions u/s 40A(2)(b.
November 22, 2023 Case Laws Income Tax AT

Capital Loss from Destroyed Assets Recognized in Tax Year of Insurance Claim Denial, Impacting Taxable Year.
November 22, 2023 Case Laws Income Tax AT

Income from Hybrid Seed Sales Qualifies as Agricultural Income, Eligible for Tax Exemption u/s 10(1.
November 22, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Unsustainable if Assessment Order Validity is Questioned u/ss 153A and 153D.
November 22, 2023 Case Laws Income Tax AT

CIT Must Examine Records Before Declaring AO's Order Erroneous u/s 263 of Income Tax Act.
November 22, 2023 Case Laws Income Tax AT

Revision Order Quashed: CIT Fails to Prove Violation of Income Tax Act Sections 11, 12, and 2(15) Proviso in Exemption Case.
November 22, 2023 Case Laws Income Tax AT

Eligibility for Immunity from Penalty Confirmed Despite Payment Delay u/s 271AAA Settlement Order.
November 22, 2023 Case Laws Income Tax AT

Unsecured Loan Assessment Error: Evaluating Creditor's Capacity Beyond Income Sources.
November 22, 2023 Case Laws Income Tax AT

Agricultural Land Sale Not Considered Capital Asset Due to Lack of Conversion and Development Agreement.
November 22, 2023 Case Laws Income Tax AT

Income Surrendered in Survey Proceedings Not Subject to Higher Tax Rate u/s 115BBE.
November 22, 2023 Case Laws Income Tax AT

Depreciation Inapplicable to Land in Hotel Purchases Without Separate Value Allocation in Deed.
November 22, 2023 Case Laws Income Tax AT

No Penalty for Misreporting Income Due to Unsubstantiated Donation Claim; Taxpayer Admits Error and Apologizes.
November 22, 2023 Case Laws Customs AT

Valuation Method for Aviation Fuel on Domestic Flights Excludes Certain Charges u/r 10(2.
November 22, 2023 Case Laws Insolvency and Bankruptcy AT

Joint Application Upheld Under Insolvency Code for Real Estate Project Dispute.
November 22, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Initiates Insolvency Process as Corporate Debtor Acknowledges Debt, Extending Limitation Period u/s 18.
November 21, 2023 Notifications DGFT

India-UAE TRQ Holders Authorized to Import Gold via India International Bullion Exchange in SEZs.
November 21, 2023 Notifications Income Tax

New Rules for Reporting Mutual Fund Transactions Enhance Transparency and Compliance in Financial Reporting.
November 21, 2023 Notifications Income Tax

Updated Rules for Calculating Estimated Sale Consideration and Submission Frequency in Depository Transactions.
November 21, 2023 Case Laws GST HC

GST Overhaul Doesn't Alter Contract Terms; Price Escalation Not Implied Without Contractual Basis, Court Rules.
November 21, 2023 Case Laws GST HC

GST Classification on Human Hair Transactions by Religious Institutions: Sale vs. Collection Contract Debate Dismissed.
November 21, 2023 Case Laws GST HC

DTA Units Supplying to SEZs Entitled to IGST Refunds Despite Endorsement Delays; No Explicit Operation Statement Needed.
November 21, 2023 Case Laws Customs HC

Authority's IGST Assessment Power on Imports Includes Customs Duties; Exemption Claim for Wet Dates Denied.
November 21, 2023 Case Laws GST HC

Appeal Delay of 112 Days Excused for Medical Reasons; 20% Tax Deposit Required to Address Natural Justice Concerns.
November 21, 2023 Case Laws GST AAR

Immunity Boosters "Urban Roots" and "Avinja 7" Classified for 18% GST Under Residuary Entry; Not Listed in Schedules.
November 21, 2023 Case Laws Income Tax HC

New Tax Rule: 3-Year Limit for Income Under Rs. 50L, 10-Year Limit for Concealed Income Over Rs. 50L to Tackle Evasion.
November 21, 2023 Case Laws Income Tax HC

Non-Filing of Tax Return Offense: Petitioner Must Rebut Presumption of Culpable Mental State as Respondent Establishes Mens Rea.
November 21, 2023 Case Laws Income Tax HC

Income Tax Tribunal and High Court uphold deletion of foreign deposits attributed to agriculturist's nephew due to lack of evidence.
November 21, 2023 Case Laws Income Tax HC

High Court Allows Late Filing of Modified Tax Return Post-Amalgamation, Scrutiny Assessment Permitted.
November 21, 2023 Case Laws Income Tax AT

Preference Shares Issued by Deemed Public Company Exempt from Section 56(2)(viib) of Income Tax Act.
November 21, 2023 Case Laws Income Tax AT

Tax Case Validates Income Recognition for Partially Completed Projects.
November 21, 2023 Case Laws Income Tax AT

Taxpayer Not Penalized for Discrepancies Due to Retroactive Law Changes in Income Tax Assessment.
November 21, 2023 Case Laws Income Tax AT

Amendment to Income Tax Act limits tax benefits to one residential property in India from 2015-16 onward.
November 21, 2023 Case Laws Income Tax AT

Revenue Must Prove Assessee's Disclosure Failures; Pr.CIT's Superficial Approval Under Scrutiny in Tax Case.
November 21, 2023 Case Laws Income Tax AT

Notional Interest Income Cannot Justify Disallowance of Interest Expenditure; Appeal Allowed, Addition Deleted.
November 21, 2023 Case Laws Customs HC

Delay in Show Cause Notice Adjudication Not Barred by Limitation Due to Petitioner's Non-appearance and Time Requests.

1 2 345 6 7 8........ 11

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