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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 251 to 300 of 537 Records

1 ....2 3 4 567 8 9 10........ 11

December 16, 2023 Case Laws Income Tax AT

Tax Center Can Correct Errors, Notify Taxpayers; 30-Day Response Period Before Adjustments Proceed.
December 16, 2023 Case Laws Income Tax AT

Income Tax Act: Section 154 Mistakes Can't Revisit Approved Exemption Claims u/s 54F.
December 16, 2023 Case Laws Customs HC

Court Rules BOA Must Fulfill Duties Regardless of Product Viability in EOU Wastage Norms Case.
December 16, 2023 Case Laws Customs HC

Firm Allowed to Challenge Duty Drawback Decision; Tribunal's Jurisdiction Not Initially Disputed by Revenue.
December 16, 2023 Case Laws Customs AT

Refund Claim for CVD Not Time-Barred; Assessment Order Rectification Required for Refund Eligibility.
December 16, 2023 Case Laws Customs AT

Commissioner (Appeals) must stick to issues raised in appeals; improper directions exceed appeal scope, royalty issue settled.
December 16, 2023 Case Laws Customs AT

Commissioner (Appeals) Cannot Remand Cases Under Amended Section 128A, Must Conclude Classification Dispute.
December 16, 2023 Case Laws Customs AT

Valuation Error in Imported Used Office Furniture Due to Unreliable Inspection Report Leads to Incorrect Assessment.
December 16, 2023 Case Laws Customs AT

Customs Duty Certificate of Origin Rejection Dispute Remanded for Further Review.
December 16, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate debtor must settle debts despite insurance payout; Section 9 application remains valid and maintainable.
December 16, 2023 Case Laws Money Laundering SC

Bail Denied for Ex-Chief Minister's Office Official in Money Laundering Case; Court Finds No Innocence Evidence.
December 16, 2023 Case Laws Service Tax AT

Reimbursements for expenses like hotels and food during service provision are not taxable; tax demand on these set aside.
December 16, 2023 Case Laws Service Tax AT

CENVAT Credit Eligibility: Chartered Accountant's Certificate Insufficient for Legal Interpretation of FOR Contract Terms.
December 16, 2023 Case Laws Central Excise AT

Refund of Deposit and Penalty Contested; Unjust Enrichment Argument Rejected, Refund with Interest Approved.
December 16, 2023 Case Laws VAT and Sales Tax HC

Court Upholds Tax Liability for 'Dealers,' Rejects Constitutional Challenge Over Lack of Value Addition.
December 16, 2023 Case Laws Indian Laws HC

Cheque Issuance Triggers Presumption Under Negotiable Instruments Act; Debt Non-Discharge Leads to Legal Consequences.
December 15, 2023 Case Laws GST HC

Appellate Authority must adhere to CGST Rules and Circular; ITC refund can't span multiple financial years.
December 15, 2023 Case Laws GST AAAR

Cattle Feed Plant Setup: Goods and Services as Composite Works Contract under CGST Act 2017.
December 15, 2023 Case Laws GST AAR

Subsidiary Police Canteen Denied CGST Exemption; Not Classified as Unit Run Canteen for Tax Benefits.
December 15, 2023 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision; NRI's Unexplained Income Additions u/s 69A Deleted.
December 15, 2023 Case Laws Income Tax HC

CBDT's Authority Limited: Court Rules Against Detrimental Circulars Under Direct Tax Vivaad se Vishwas Act.
December 15, 2023 Case Laws Income Tax HC

High Court dismisses revenue's appeal on TDS non-deduction for management fees to Associated Enterprises, citing low tax effect.
December 15, 2023 Case Laws Income Tax AT

Dispute over Alleged Bogus LTCG: Assessing Officer Lacks Evidence for Additions Under Income Tax Sections 69A and 69C.
December 15, 2023 Case Laws Income Tax AT

No Penalty Imposed for Non-Disclosure of Land Sale Due to Lack of Evidence for Intentional Income Concealment.
December 15, 2023 Case Laws Income Tax AT

Signage Income in Industrial Parks Deemed Integral to Lease Rentals for Tax Deductions u/s 80IA(4)(iii.
December 15, 2023 Case Laws Income Tax AT

Depreciation Claim on Nonexistent Goodwill Denied Due to Lack of Recorded Transfer in Subsidiary's Assets.
December 15, 2023 Case Laws Income Tax AT

Royalty Deduction Denied for Aquafina Franchisee; No Trademark Infringement Evidence Found by Revenue Authorities.
December 15, 2023 Case Laws Income Tax AT

Interest Income Tied to Interest Paid Must Be Capitalized as Net Interest Under Real Income Concept.
December 15, 2023 Case Laws Income Tax AT

Tax Exemption Revision Overturned Due to Invalid Objection on Accumulation Purpose; Assessee's Compliance Upheld.
December 15, 2023 Case Laws Direct Taxes HC

Provisional Property Attachment Under PBPT Act Upheld; Court Dismisses Appeal Against Adjudicating Authority's Decision.
December 15, 2023 Case Laws Direct Taxes HC

High Court Upholds Tribunal's Decision: Benami Act Amendments Not Retrospective, Despite Revenue's Argument.
December 15, 2023 Case Laws Customs AT

Customs Act Penalty Upheld for Duty Evasion via Undervaluation and Non-Banking Transfers by Appellant Company.
December 15, 2023 Case Laws Customs AT

Request to Convert Free Shipping Bill to DEPB Denied Due to Insufficient Records and Five-Year Delay.
December 15, 2023 Case Laws Insolvency and Bankruptcy AT

Claim Rejection Upheld: No Guarantee by Corporate Debtor for Obligors' Obligations Under Debenture Trust Deed.
December 15, 2023 Case Laws Service Tax AT

Appeal Dismissal Overturned: Appellant Unaware of Order Until Recovery Notice, Filed Within 10 Days of Receipt.
December 15, 2023 Case Laws VAT and Sales Tax HC

No Penalty for Good Faith Belief on Tax Exclusion of Reprocessed Vehicle Sales Under DVAT Act, Rules High Court.
December 14, 2023 Case Laws GST HC

SEZ Unit Wins Right to Refund of Unutilized Input Tax Credit After Initial Rejection Overturned by High Court.
December 14, 2023 Case Laws Income Tax AT

Unexplained Cash Credits: Preference Shares Issued and Redeemed at Premium, Not Bogus Transactions.
December 14, 2023 Case Laws Income Tax AT

Gift from Brother Deemed Undisclosed Income Lacks Evidence; Authorities Fail to Prove Allegations Under Income Tax Act.
December 14, 2023 Case Laws Income Tax AT

Tax Penalty Overturned: Officer Failed to Record Reasons for Rejecting Explanation on Misreported Income.
December 14, 2023 Case Laws Income Tax AT

Penalty Avoided Due to Reasonable Cause for Not Deducting TDS; Income Added u/s 40(a)(i) Ensures Tax Neutrality.
December 14, 2023 Case Laws Income Tax AT

Tax Dispute Over Joint Property: Assessing Officer Challenges Stamp Duty Valuation Date for Income Tax Purposes.
December 14, 2023 Case Laws Customs AT

Anti-Dumping Duty Upheld on Extra Clear Glass Imports; Prior Duty Payments Not Accepted as Exemption.
December 14, 2023 Case Laws Customs AT

Import of Fumigated Used Clothing: Fine and Penalty Upheld, Revenue's Appeal for Enhancement Dismissed.
December 14, 2023 Case Laws Customs AT

Illegal Removal of Restricted Goods with Forged Passes Leads to Duty Demand and Penalties for Smuggling Air Conditioners.
December 14, 2023 Case Laws Insolvency and Bankruptcy AT

Dispute Over CIRP Initiation: Transaction Lacks Financial Debt Characteristics Under Insolvency and Bankruptcy Code.
December 14, 2023 Case Laws Insolvency and Bankruptcy AT

CoC's Decision to Replace Interim Resolution Professional Is Binding Under IBC; IRP Cannot Challenge Appropriateness.
December 14, 2023 Case Laws Service Tax AT

Transit Mixer Services Classified as Goods Transport Agency Due to Consignment Note Issuance for RMC Transport.
December 14, 2023 Case Laws Central Excise AT

Refund of Excess Duty Allowed if No Unjust Enrichment Proven; Credit Notes Crucial in Decision Under Central Excise Act.
December 14, 2023 Case Laws Central Excise AT

Dispute Over Excise Classification: Are Bare Delivery Vans Considered Ambulances u/r 2(a) Interpretation?

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