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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 201 to 250 of 537 Records

1 2 3 456 7 8 9........ 11

December 19, 2023 Case Laws Income Tax AT

Tribunal Clears Assessee from Default Status on TDS for Securitisation Trust Income; Payment and Interest Deleted.
December 19, 2023 Case Laws Income Tax AT

CIT(A) Holds Parallel Powers to AO, Must Thoroughly Investigate Seized Documents and Sale Declarations.
December 19, 2023 Case Laws Income Tax AT

Income Tax Assessment Challenged: No Business Commencement or Undisclosed Income; Shareholder Capital Used for Construction.
December 19, 2023 Case Laws Income Tax AT

Consultancy Receipts and Reimbursements Not Taxable as FIS Under India-USA DTAA; "Make Available" Condition Unmet.
December 19, 2023 Case Laws Income Tax AT

Dispute Over Tax Disallowance: Should Only Tax-Exempt Investments Be Included in Section 14A Calculations?
December 19, 2023 Case Laws Income Tax AT

Incriminating Materials Lead to Income Additions After Tax Assessment Search.
December 19, 2023 Case Laws Customs AT

Improper Enhancement of Imported Goods' Value Due to Unjustified Freight Charges Lacks Justification.
December 19, 2023 Case Laws Customs AT

Confiscation of Musk Melon Seeds Due to 2021 Import Policy Change Deemed Unjust Without Clear Policy Awareness.
December 19, 2023 Case Laws Customs AT

No Penalty for Customs Act Violation Due to Lack of Awareness in Illicit Muriate of Potash Export Case.
December 19, 2023 Case Laws Customs AT

Adjudication Authority Violated Remand Order Terms; Tribunal Confirms Export Obligation Fulfillment Under EPCG Scheme.
December 19, 2023 Case Laws FEMA HC

Petitioner Accused of FEMA Violation for Fictitious Import Payments; Case Sent to Adjudicatory Authority for Review.
December 19, 2023 Case Laws FEMA HC

High Court Rules Maximum Penalty for Offence in IPL Franchise Bidding Unjustified Due to Lack of Justification.
December 19, 2023 Case Laws Service Tax AT

Machining of Rails Deemed Non-Qualifying Service for Metro Projects; Service Tax Exemption and Refund Granted.
December 19, 2023 Case Laws Central Excise AT

Bought-out items for furnace construction excluded from central excise duty as they become part of immovable property.
December 18, 2023 Case Laws Income Tax AT

Assessment Order Invalidated Due to Non-Issuance of Draft Under Income Tax Act, Violating Mandatory Procedures.
December 18, 2023 Case Laws Income Tax AT

Interest Disallowance Deleted: Personal Guarantees by Directors Deemed Business Necessity in Loan Transactions.
December 18, 2023 Case Laws Income Tax AT

Subscription and Training Services Not Taxable in India, Not Classified as Technical Services Under Tax Laws.
December 18, 2023 Case Laws Income Tax HC

Court Quashes Assessment Reopening; Finds Full Disclosure by Petitioner, Annuls Notices Based on Profit and Loss Account.
December 18, 2023 Case Laws Income Tax AT

Tax Revision Validated: Incorrect Exemption Applied for LTCG from Land Sale Instead of Residential Property.
December 18, 2023 Case Laws Income Tax AT

Minor Forest Products Exempt from Tax Collection at Source Under Income Tax Act, Section 206C.
December 18, 2023 Case Laws Income Tax AT

Tax Revision Case Examines Authenticity of Political Donation Loan; PCIT Questions Deduction Validity u/s 80GGC.
December 18, 2023 Case Laws Income Tax AT

Assessing Officer's Rejection of TDS Credit Requires Consideration of Transactions and Evidence, Not Just Mechanical Application.
December 18, 2023 Case Laws Income Tax AT

Tax Penalty Overturned Due to Ambiguous Charge in Undisclosed Inventory Case; Notice Lacked Specific Allegations.
December 18, 2023 Case Laws Income Tax AT

Taxpayer's Cash Deposits During Demonetization Scrutinized for Lack of Justification and Unsettled Government Dues.
December 18, 2023 Case Laws Income Tax AT

Attempt to Change Original Tax Assessment u/s 154 Deemed Impermissible; Can't Alter Conscious Decisions.
December 18, 2023 Case Laws Income Tax AT

Unexplained Investments in Flats: Company Escapes Liability u/s 69B Due to Ongoing Litigation.
December 18, 2023 Case Laws Income Tax AT

Tax Department's Disallowance of Long Term Capital Gains on TFCIL Shares Lacks Merit; Initial Scrutiny Found Gains Genuine.
December 18, 2023 Case Laws Customs HC

Echo Devices Classified Under CTH 8517 for Multifunctional Capabilities Beyond Speaker Use.
December 18, 2023 Case Laws Customs AT

Goods Clearance in Noida SEZ: Exemption Notification 6/2004-Cus Not Applicable for SAD, Revenue Wins Appeal.
December 18, 2023 Case Laws Customs AT

Provisional Release of Over 5kg Gold Dore Allowed Despite Initial Rejection, Subject to Conditions u/s 110A.
December 18, 2023 Case Laws Customs AT

Importers Win Duty Exemption for Non-LTE Wireless Products; Appeals Court Affirms Exemption Eligibility.
December 18, 2023 Case Laws Companies Law HC

West Bengal Rule on Company Management Unconstitutional for Breaching Equality Mandate under Article 14.
December 18, 2023 Case Laws Insolvency and Bankruptcy HC

NCLT's Broad Jurisdiction in Handling Insolvency Resolution Plans and Issuing Injunctions Highlighted.
December 18, 2023 Case Laws Service Tax AT

Notice Pay in Termination Not a Taxable Service, No Service Tax Due on Notice Pay Recovery.
December 18, 2023 Case Laws Service Tax AT

Failure to Provide Documents Leads to Service Tax Demand Confirmation and Penalty Imposition.
December 18, 2023 Case Laws Central Excise AT

Refund Granted for Excess Duty Paid Due to Price Adjustment by Buyer, Preventing Unjust Enrichment.
December 17, 2023 Case Laws GST SC

High Court Rules Against Denial of ITC for Supplier's GST Non-payment; Supreme Court Dismisses Revenue's Appeal.
December 16, 2023 Case Laws GST HC

Blending and packing processes for tea maintain its status as an agricultural product, keeping it exempt from GST.
December 16, 2023 Case Laws GST HC

Approval Required for GSTR-1 Amendments Due to Genuine Errors; Emphasis on Preventing Irreversible Incorrect Returns.
December 16, 2023 Case Laws GST HC

Assam cess on agricultural produce ruled unconstitutional under GST laws, violating CGST and AGST Acts, 2017.
December 16, 2023 Case Laws GST HC

"Risky Exporter" Status Halted If Verification Delays Persist; Completion Deadline Extended by One Month.
December 16, 2023 Case Laws GST AAAR

Appellant Exempt from GST Registration as Tax Deductor for Security Services, Not Classified as Governmental Agency.
December 16, 2023 Case Laws GST AAR

Frozen Chicken Tax Rates: 2.5% CGST/SGST Intra-State, 5% IGST Inter-State, Complies with Legal Metrological Act 2009.
December 16, 2023 Case Laws GST AAR

Employer-Provided Subsidized Food to Employees Classified as 'Supply of Service' Under GST Act, Subject to GST Charges.
December 16, 2023 Case Laws GST AAR

Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.
December 16, 2023 Case Laws Income Tax HC

Domain Registration Fees Not Classified as Royalties Under Tax Law for Registrar Services.
December 16, 2023 Case Laws Income Tax AT

Unrecorded transactions clarified by assessee, not deemed unexplained; revision order u/s 263 set aside.
December 16, 2023 Case Laws Income Tax AT

Exemption Denial Reversed: Technical Issues Overcome, Assessee Wins Appeal by Filing Required Form 10B.
December 16, 2023 Case Laws Income Tax AT

Gifted Property Holding Period Affects Tax Exemptions; Previous Owner's Tenure Matters for Section 54 and 54EC Eligibility.
December 16, 2023 Case Laws Income Tax AT

Section 56(2)(viib) Inapplicable: Unsecured Loans Converted to Equity Shares at Premium Not Taxable.

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