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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 1 to 50 of 537 Records

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December 30, 2023 Case Laws GST HC

Appealing under CGST Act requires pre-depositing 10% of disputed tax, excluding penalties, fees, or interest.
December 30, 2023 Case Laws GST HC

Input Mismatch in GST Returns Leads to Demand; Assessee Granted 30 Days to Appeal After Missed Communication.
December 30, 2023 Case Laws GST HC

GST Registration Cancellation Overturned for Filed Periods Despite 6-Month Non-Compliance.
December 30, 2023 Case Laws GST HC

Show cause notice on tax refund issued against prior order; deemed impermissible, compliance with law required.
December 30, 2023 Case Laws GST HC

Notice Under GST Rule 129 in Anti-Profiteering Cases Isn't Rights Violation Until Final Order Impacts Party.
December 30, 2023 Case Laws GST HC

Court Halts Coercive Measures on GST Demands for Betting; Petitioner Must Respond to Show Cause Notices.
December 30, 2023 Case Laws GST AAR

Radioactive Isotopes for PET Scans Classified Under HSN Code 2844; Taxed at 18% Due to Their Radiopharmaceutical Use.
December 30, 2023 Case Laws GST AAR

Solar Water Pump Sale as Mixed Supply Under GST: Highest Rate Applies to Entire Package.
December 30, 2023 Case Laws GST AAR

NHAI Ineligible for Advance Ruling Under CGST Act as Service Receiver, Only Suppliers Can Apply.
December 30, 2023 Case Laws Income Tax HC

Tax Tribunal Approves Late Filing Deduction for Housing Infrastructure Body Due to Audit Delays and Public Fund Management.
December 30, 2023 Case Laws Income Tax HC

Misreported Income Bars Relief Application u/s 270AA Due to Prohibition in Section 270A of Income Tax Act.
December 30, 2023 Case Laws Income Tax HC

Penalty Upheld for Non-Voluntary Revised Tax Returns After Income Concealment Detected in Survey.
December 30, 2023 Case Laws Income Tax AT

Tax Appeals Cannot Be Dismissed Ex-Parte; Must Be Decided on Merits After Fair Hearing for Taxpayer.
December 30, 2023 Case Laws Income Tax AT

Land Development Agreement Not a Land Sale Under Income Tax Act; Capital Gains Tax Miscalculated.
December 30, 2023 Case Laws Income Tax AT

ICC's Activities Deemed Charitable, Exempt Under Tax Law; Events Not Profit-Driven, Fees Don't Cover Costs.
December 30, 2023 Case Laws Income Tax AT

Income Tax Revision Upheld Due to Assessing Officer's Failure to Apply Section 115BBE on Income from Other Sources.
December 30, 2023 Case Laws Income Tax AT

Tax Reassessment Challenged Over Officer's Error in Stating Incorrect Bank Deposit Amount, Lacking Proper Analysis.
December 30, 2023 Case Laws Companies Law HC

Court Reviews Request for Investigation into Alleged Fund Diversion by Company; Official Liquidator's Powers Questioned.
December 30, 2023 Case Laws Insolvency and Bankruptcy SC

Resolution Applicant Eligibility: Section 29-A Exemption for MSME Promoters and Clarification on Bid Cut-off Dates.
December 30, 2023 Case Laws Companies Law NFRA

Auditor's Conflict of Interest Puts Shareholders at Risk, Undermines Trust in Financial Reporting Integrity.
December 30, 2023 Case Laws Service Tax AT

Charges for Relinquishing Access Rights Not Considered Declared Services Under Finance Act Section 66E (e.
December 30, 2023 Case Laws Central Excise AT

Cenvat Credit Reversal Ruled Inapplicable for Scrapped Rejected Capital Goods; No Credit Originally Availed.
December 29, 2023 Case Laws GST HC

Charges for Metering, Testing, Labor, and Bills in Electricity Distribution Exempt from GST, Court Rules.
December 29, 2023 Case Laws Income Tax HC

Penalty for Failing to Collect Tax at Source Overturned; Empty Liquor Bottles Not Considered Scrap Under Tax Law.
December 29, 2023 Case Laws Income Tax HC

Late Tax Refund Claim Approved After Initial Rejection; Court Orders Interest Payment on Delayed Refund.
December 29, 2023 Case Laws Income Tax HC

Secured Creditor Bank Wins Priority in Mortgage Dispute Over Encumbered Properties in Recovery Proceedings.
December 29, 2023 Case Laws Income Tax AT

Tax Appeal Overturns Disallowance of Improvement Costs Due to Lack of Evidence Against Valuer's Statement.
December 29, 2023 Case Laws Income Tax AT

Assessing Officer Corrected: Income Taxed at Normal Rate Instead of Higher Rate Due to Explained Income Source.
December 29, 2023 Case Laws Income Tax AT

TP Adjustment Dispute: Double Addition of Expenses Deemed Inconsistent with Transfer Pricing Rules.
December 29, 2023 Case Laws Income Tax AT

Derivative Loss on NSE Platform Justified; Revenue's Argument on Open Positions Lacks Merit.
December 29, 2023 Case Laws Income Tax AT

Freezer Deposits as Lapsed Liabilities: Annual Assessment Required for Non-Refundable Amounts Under Income Tax Act.
December 29, 2023 Case Laws Income Tax AT

Share Premium Classified as Unexplained Cash Credit Overturned; CIT(A) Accepts Evidence, Deletion Upheld.
December 29, 2023 Case Laws Customs HC

Provisional Release of Used Digital Machines Approved Pending Enhanced Duty Payment by Petitioners.
December 29, 2023 Case Laws Insolvency and Bankruptcy AT

Liquidation Order Validity and Resolution Plan Rejection Upheld in Corporate Insolvency Resolution Process.
December 29, 2023 Case Laws Insolvency and Bankruptcy AT

Higher Court Confirms Timely Section 7 Application Filing Under Insolvency Code; Tribunal Review on Debt Unnecessary.
December 29, 2023 Case Laws Service Tax AT

No Penalty Imposed for Irregular CENVAT Credit: Amount Reversed Before Show Cause Notice, Avoiding Further Action.
December 29, 2023 Case Laws Service Tax AT

Service Tax Demand Limit Extension Invalid Without Evidence of Intent to Evade Payment.
December 29, 2023 Case Laws Indian Laws HC

Court Upholds Fairness: Complaint Restored After Counsel's Negligence in Cheque Dishonor Case.
December 29, 2023 Case Laws Indian Laws HC

Society Must Be Accused in Cheque Dishonor Cases, Says High Court; Prosecution Without Society Improper.
December 28, 2023 Case Laws GST SC

Purchasers Must Prove Transaction Authenticity for Detained Goods in Transit, Court Rules in Dismissed Revenue Appeal.
December 28, 2023 Case Laws GST HC

Court Evaluates Validity of Show Cause Notice on Excess Input Tax Credit; Emphasizes Judicial Discipline in GST Cases.
December 28, 2023 Case Laws GST HC

Court Denies Anticipatory Bail for Fraudulent Tax Credit Scam Due to Serious Economic Impact.
December 28, 2023 Case Laws GST HC

Mechanical GST Demand Notice Lacks Proper Scrutiny and Investigation, Fails to Establish Tax Evasion or Material Suppression.
December 28, 2023 Case Laws Income Tax AT

Land Sale Dispute: Evidence Shows Agricultural Use, Challenges Capital Asset Classification Within City Limits.
December 28, 2023 Case Laws Income Tax AT

Appellants must engage early; Tribunal not a first-stop for cases ignored in lower proceedings.
December 28, 2023 Case Laws Income Tax HC

Income Tax Offense Compounding: Assessee Gains from Penalty Reduction; Revenue's Challenge Dismissed.
December 28, 2023 Case Laws Income Tax HC

Tax Tribunal Upholds CIT(A) Decision on Unexplained Investments; Additional Evidence Validates Source of Funds.
December 28, 2023 Case Laws Income Tax HC

Authority Denies Delay Condonation for Late Filing of Form 10B; Section 119(2)(b) Offers No Strict Deadline.
December 28, 2023 Case Laws Income Tax HC

Income Tax Notice u/s 148A(b) Deemed Unsustainable Due to Expired Limitation Period for 2015-16 Assessment.
December 28, 2023 Case Laws Income Tax AT

Tax Exemption Status of Intermediary Entity Reviewed; Referred Back to Assessing Officer for Further Evaluation.

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