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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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November 9, 2023 Case Laws Indian Laws HC

Director Alone as Accused Insufficient for Cheque Dishonor Case u/s 141; Company Must Also Be Charged.
November 8, 2023 Case Laws GST HC

Service Provider's Incorrect GST Collection to Be Refunded by NBE or GST Authorities.
November 8, 2023 Case Laws GST HC

Court Criticizes State for Unjustified Delay in Refund, Orders Immediate Payment After 15-Month Wait.
November 8, 2023 Case Laws GST HC

Court Upholds Provisional Bank Account Attachment; Orders Investigation Completion in 3 Months Despite Challenge.
November 8, 2023 Case Laws Income Tax HC

Reassessment Notice Quashed: Officer Failed to Verify Taxpayer's Portal Before Issuing Notice Under Income Tax Act.
November 8, 2023 Case Laws Income Tax HC

Reassessment Invalidated Due to Procedural Errors and Unauthorized Approval Under Income Tax Act.
November 8, 2023 Case Laws Income Tax AT

Invalid Reference to Swiss Authorities Nullifies Limitation Period Extension in Assessment Order Dispute.
November 8, 2023 Case Laws Income Tax AT

Reassessment Required for Proper Allocation of Sale Consideration Between Share Transfer and Negative Covenants.
November 8, 2023 Case Laws Income Tax AT

Income Surrendered in Search Not Subject to Higher Tax Rate u/s 115BBE if Not u/s 69A.
November 8, 2023 Case Laws Income Tax AT

Is Payment to Retiring Partner Revenue or Capital Expenditure? Tax Authority's Conclusion Faces Legal Challenge.
November 8, 2023 Case Laws Income Tax AT

Rectification Under Income Tax Act: Ensuring Fair Income Assessment and Preventing Unjust Revenue Gains.
November 8, 2023 Case Laws Income Tax AT

Unpaid Purchase Consideration Not Deemed Unexplained Investment u/s 69 in Tax Case.
November 8, 2023 Case Laws Income Tax AT

Assessee not liable for third-party entries; seized loose sheets inadmissible as evidence u/s 153C.
November 8, 2023 Case Laws Income Tax AT

Tax Deduction Denied for Late Filing Due to Missing Balance Sheet for Power Unit u/r 18BBB.
November 8, 2023 Case Laws Customs AT

Appellants Can Amend Classification of Imported Steel Balls; Department Must Correct Errors Legally.
November 8, 2023 Case Laws Customs AT

Refund Sanction Validity Confirmed for Vessel Conversion; Excess Duty Refund Upheld as Correct.
November 8, 2023 Case Laws FEMA HC

Insolvency Notice Invalid: Penalty Order Not a Debt, No Creditor Status Under Presidency Town Insolvency Act.
November 8, 2023 Case Laws Insolvency and Bankruptcy AT

Section 9 Application Rejected Due to Pre-existing Dispute in Insolvency Case.
November 8, 2023 Case Laws Service Tax AT

Are Institutes 'Commercial' for Service Tax? DGCA-Recognized Certificates May Qualify as 'Recognized by Law'.
November 8, 2023 Case Laws Service Tax AT

Extended Tax Demand Period Justified by Layers of Suppression and Misrepresentation to Evade Service Tax.
November 8, 2023 Case Laws Service Tax AT

Refund Claim Rejection Overturned: Appeals Body Exceeded Notice Scope by Applying Different Rule, Order Unsustainable.
November 8, 2023 Case Laws VAT and Sales Tax SC

Tribunal Upholds Full Input Tax Credit on Rice Bran Purchases Under UP VAT Act; "Goods" Include All Items, Not Just Taxable.
November 8, 2023 Case Laws Income Tax HC

Timely Disposal of Income Tax Appeals: Urging Union of India to Fill Commissioner (Appeals) Vacancies for Efficiency.
November 7, 2023 Case Laws GST HC

Input Tax Credit Claim Challenged Due to Verification Lapse in GST Portal Data; Orders Found Unsustainable.
November 7, 2023 Case Laws Income Tax HC

Settlement Commission Proceedings Invalidated Over Improper Declaration Under Income Tax Act Section 245D.
November 7, 2023 Case Laws Income Tax HC

Penalty for Misreporting Income u/s 270A Dismissed as Premature Filing Occurred Before Accounting Year End.
November 7, 2023 Case Laws Income Tax HC

High Court Rules Revisionary Powers Unnecessary for Loan Repayment Under Income Tax Act Sections 263 and 68.
November 7, 2023 Case Laws Income Tax AT

Undisclosed Plot Investment Leads to Addition u/s 69 for Unrecorded On-Money Payment by Taxpayer.
November 7, 2023 Case Laws Income Tax AT

Assessing Officer Cannot Apply Section 40A(2) Without Proof of Excessive Service Charges in Cost Reimbursement Case.
November 7, 2023 Case Laws Income Tax AT

Debate on Income Taxable in India: Is It Royalty or Business Profit? Industry Standards Challenge Royalty Definition.
November 7, 2023 Case Laws Income Tax AT

Interest Calculation u/s 234C to Focus on Returned Income, Not Assessed Tax, as Directed by Assessing Officer.
November 7, 2023 Case Laws Income Tax AT

Capital Gain Tax Interpretation: Transfer of Property and Consent Terms in Sale Agreement Dispute.
November 7, 2023 Case Laws Income Tax AT

Compensation from compulsory acquisition of agricultural land under RFCTLAAR Act is exempt from income tax.
November 7, 2023 Case Laws Income Tax AT

Dispute Over TDS Applicability: Section 192 vs. 195 for Reimbursed Salaries of Seconded Employees in India.
November 7, 2023 Case Laws Customs AT

Customs Broker License Revoked for Unauthorized Transfer and Failing Client Due Diligence Under Regulations 10(k) and 10(n.
November 7, 2023 Case Laws Customs AT

Penalty Deemed Unjust Due to Lack of Intent; Goods Exempt from Duty, Making Punishment Disproportionate.
November 7, 2023 Case Laws Customs AT

Misdeclaration of Imported Goods Leads to Penalty Due to Discrepancy in Declared Values Compared to Exporter's Records.
November 7, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval Upheld: Commercial Wisdom of CoC Prevails Over Appellant's Challenges on MSP for Homebuyers.
November 7, 2023 Case Laws Central Excise AT

Converting Plastic Film to Metalized Dielectric MPP Film Classified as Manufacturing, CENVAT Credit Allowed.
November 7, 2023 Case Laws Central Excise AT

Refund Claims Not Time-Barred When No Payment or Credit Occurs Before Application Filing Under Central Excise.
November 6, 2023 Case Laws GST HC

Petitioner Cannot Be Forced to Deposit Tax Without Following CGST Act Procedures; Coercive Methods Not Allowed.
November 6, 2023 Case Laws GST HC

Court Orders Immediate Refund of Input Tax Credit; No Stay on Previous Appeal Decision.
November 6, 2023 Case Laws Income Tax HC

Income Tax Official Held in Contempt for Ignoring Court Orders, Despite Plans to Appeal to Supreme Court.
November 6, 2023 Case Laws Income Tax HC

Seized Cash in Election Triggers Income Tax Act; Court Denies Exemption Without Direct Election Connection.
November 6, 2023 Case Laws Income Tax HC

Income Tax Act: Profits from eligible units need not offset losses from non-eligible businesses per Section 80IA(5).
November 6, 2023 Case Laws Income Tax HC

Assessing Officer's Error Highlighted in Case on Undisclosed Income from Share Premiums u/s 68.
November 6, 2023 Case Laws Income Tax AT

Income Tax Revision Upheld: Original Assessment Misapplied Section 44AD for Transactions Over Rs. 60 Lakhs.
November 6, 2023 Case Laws Income Tax AT

Reopening Assessments: Substance Over Form in Recorded Reasons for Escaped Long-Term Capital Gains.
November 6, 2023 Case Laws Income Tax AT

Income Tax Return Error Notice Quashed; Assessee Exempt from Audit for Gross Receipts Under Rs. 1 Crore.
November 6, 2023 Case Laws Income Tax AT

Draft Tax Order Issued; Income Must Be Statutorily Taxable, Not Based on Estoppel or Equity, for Valid Taxation.

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