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Highlights / Annotations / Catch Notes For November of 2023

Home Highlights November November 2023 Year 2023

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Showing 51 to 100 of 501 Records

123 4 5 6........ 11

November 28, 2023 Case Laws Income Tax AT

Reopening Assessment Ruled Invalid Due to Lack of 'Reason to Believe' in Share Premium Allegations.
November 28, 2023 Case Laws Income Tax AT

Software Reimbursement Exempt from Royalty Tax for Non-Resident Corporations Under India's DTAA Provisions.
November 28, 2023 Case Laws Income Tax AT

Interest Expenditure Setoff Against Partnership Interest Income Explained: Direct Loan-Capital Connection Highlighted.
November 28, 2023 Case Laws Income Tax AT

Excess stock surrendered during a survey is classified as business income, not unexplained stock, under tax regulations.
November 28, 2023 Case Laws Income Tax AT

Trust's CSR Focus No Barrier to Section 12AA Registration; No Flaws in Objectives or Activities Found.
November 28, 2023 Case Laws Income Tax AT

Investment in Land from Taxed Funds Accepted; Additions Deleted Due to Lack of Contrary Evidence by Authorities.
November 28, 2023 Case Laws Income Tax AT

Excess stock found in business leads to income surrendered u/s 69A for undisclosed business activities.
November 28, 2023 Case Laws Customs HC

Petitioner Challenges Customs Auction Value, Seeks Full Refund for Seized Goods After Seizure Order Overturned.
November 28, 2023 Case Laws Customs AT

Misclassification of Injection Moulding Machines to Evade Anti-Dumping Duties Confirmed; Rule 2(a) Inapplicable.
November 28, 2023 Case Laws Service Tax AT

Extended Limitation Period Applied for Undisclosed Service Tax Facts After DGCEI Investigation.
November 28, 2023 Case Laws Service Tax AT

Refund of Service Tax to SEZ Units Granted; Exemption Conditions Deemed Redundant Under SEZ Act.
November 28, 2023 Case Laws Central Excise AT

CENVAT Credit Recovery Hinges on Documentary Evidence Over Third-Party Statements in Dispute Resolution.
November 28, 2023 Case Laws Central Excise AT

Extended Limitation Period Unnecessary for Duty; Credit Offsets Demand, Making Excise Duty Revenue Neutral.
November 28, 2023 Case Laws VAT and Sales Tax HC

Retired Partner Not Liable for Partnership's Tax Dues Post-Retirement, Court Rules in Favor of Ex-Partner's Protection.
November 28, 2023 Case Laws Indian Laws HC

Conviction Upheld for Cheque Dishonor Due to Insufficient Funds; Revision Petition Dismissed.
November 27, 2023 Case Laws GST HC

Refund of Double GST Payment on Arecanuts Due to Invalid E-Way Bill; Manual Refund Application Allowed.
November 27, 2023 Case Laws GST HC

Failure to Contest Show Cause Notice Leads to Agreed Order, Blocks Rectification for Input Tax Credit Assessment.
November 27, 2023 Case Laws GST HC

Opportunity to Address Input Tax Credit Issue Amid Electronic Submission Challenges.
November 27, 2023 Case Laws GST HC

GST Exemption Limited to Exam Services, Not Affiliation Services for Educational Institutions.
November 27, 2023 Case Laws Income Tax AT

Classification of Lease Payments: Revenue vs. Capital Expenditure Decision for Computer & Vehicle Leases.
November 27, 2023 Case Laws Income Tax AT

Tax Appeals Authority Can Enhance Assessment with New Sources Unaddressed in Original Order.
November 27, 2023 Case Laws Income Tax AT

Capital Gain Case Examines Validity of Brokerage Payment in Land Sale; Court Supports Agreed Transaction Terms.
November 27, 2023 Case Laws Income Tax AT

PCIT's Attempt to Expand Limited Scrutiny u/s 263 Denied Due to Lack of Authority.
November 27, 2023 Case Laws Income Tax AT

No Permanent Establishment in India: RGA Services Not a Dependent Agent for Tax Purposes.
November 27, 2023 Case Laws Customs AT

Customs Duty Dispute: Valuation Rules and Section 14 Challenge Leads to Revised Ad-Valorem Rate for Excess Lumps.
November 27, 2023 Case Laws Customs AT

Delay in Filing Export General Manifest: No Penalty Imposed Despite System Challenges and Procedural Hurdles.
November 27, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved: Complies with Legal Requirements, Overturning Previous Authority's Unsustainable View.
November 27, 2023 Case Laws Income Tax AT

Change in Shareholding Doesn't Deny Set-Off for Brought Forward Losses; Provisions of Section 79 Not Triggered.
November 25, 2023 Case Laws GST HC

Penalty Imposed for Delayed Tax Deposit; Maximum Penalty Set at Rs. 10,000; Possible Reduction per Notification Guidelines.
November 25, 2023 Case Laws GST HC

Petitioner owes interest for GST Cess from April 2021 to July 2022 due to non-response; eligible for refund beyond this period.
November 25, 2023 Case Laws GST HC

Entitled to GST Refund Due to Overpayment; Interest at 9% Annually for Delayed Refund as per GST Act Section 56.
November 25, 2023 Case Laws GST HC

Court Resolves Tax Credit Discrepancy Favorably for Petitioner Regarding 2017-18 GSTR 2A and GSTR 3B Mismatch.
November 25, 2023 Case Laws GST HC

Late Appeal Dismissed: Delay Beyond Allowed Period Not Excusable Under Article 226, No Extension Permitted by Law.
November 25, 2023 Case Laws GST HC

Petitioner Can Seek Cancellation, Revocation, or Appeal Despite System Fault Blocking Registration Order.
November 25, 2023 Case Laws Income Tax SC

Clarifying "Derived From" in Export Income Deductions: Consistent Interpretation Needed for Section 80HHC Compliance.
November 25, 2023 Case Laws Income Tax HC

Reassessment Order Valid Despite Missing Notice, Participation Waives Objections u/ss 292B and 292BB.
November 25, 2023 Case Laws Income Tax HC

Tax Assessment Reopening Valid Despite Submitted Documents; Requires Full Disclosure of Material Facts.
November 25, 2023 Case Laws Income Tax HC

Tax Penalty Dispute: Court Finds No Concealment, Only Classification Issue in Income Disclosure u/s 271(1)(c.
November 25, 2023 Case Laws Income Tax HC

Assessment Invalidated Due to Missing Notice; Section 292BB Doesn't Cure Absence, Only Service Defects.
November 25, 2023 Case Laws Income Tax HC

Income Tax Tribunal Appeal Dismissal Not Challengeable u/s 260A; Remedy via Article 226 Clarified.
November 25, 2023 Case Laws Income Tax HC

Court Blocks Unjustified Reopening of Tax Assessment; Revenue's Inquiry Deemed a Misuse of Authority.
November 25, 2023 Case Laws Income Tax AT

Compensation in Uphaar Cinema fire case ruled as civil liability; restitution qualifies as allowable business expenditure.
November 25, 2023 Case Laws Income Tax AT

Uniform Valuation Applied for Brothers' Co-Owned Land Sale in LTCG Calculation for Assessment Year 2011-12.
November 25, 2023 Case Laws Income Tax AT

Assessing Officer's Valuation Deviation Lacks Legal and Factual Support, Ignoring Transfer Pricing Officer's Findings.
November 25, 2023 Case Laws Income Tax AT

AO's Disallowance of Salaries to Directors' Relatives Overturned; Salaries Found Within Fair Market Value.
November 25, 2023 Case Laws Income Tax AT

Write-Back Relief Denied: CBDT Rejects Application, CIT(A) Decision Overturned for Contradicting Higher Authority Order.
November 25, 2023 Case Laws Income Tax AT

Unexplained Cash Deposits Deemed Illogical, Tax Authorities Confirm Income Additions Due to Lack of Evidence.
November 25, 2023 Case Laws Income Tax AT

Cash Payment for Movie Rights Deemed Genuine; Revenue Authority's Additions Deleted for Lack of Doubt.
November 25, 2023 Case Laws Income Tax AT

Taxpayer's Agricultural Income Claim Challenged for Lack of Product Sale Evidence; Revision Proceedings Upheld.
November 25, 2023 Case Laws Income Tax AT

Expenditure Allowed for Construction Costs Incurred Post-Occupation Certificate Due to Delayed Billing and Defect Liability.

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