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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 301 to 350 of 537 Records

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December 14, 2023 Case Laws VAT and Sales Tax HC

Tribunal Overturns Unjustified Turnover Increase Despite Loose Papers Found in Survey.
December 13, 2023 Case Laws GST HC

Search Under CGST Act Deemed Invalid Due to Lack of Valid Grounds and Erroneous Authorization.
December 13, 2023 Case Laws GST HC

Court Orders Additional 20% GST Deposit, Stays Recovery Proceedings Pending Writ Petition Resolution.
December 13, 2023 Case Laws GST AAR

GST Valuation Must Include Free Issue Materials in Aircraft Assembly and Supply Contracts.
December 13, 2023 Case Laws Income Tax HC

Amendment to Section 200A from 2015 doesn't invalidate 2013 and 2016 notices; valid u/s 234E from 2012.
December 13, 2023 Case Laws Income Tax HC

Tax Authority Must Stay Demand Due to Excess Refunds Exceeding 20% of Disputed Amount from 2019 Assessment.
December 13, 2023 Case Laws Income Tax HC

Court Rules on Executive's Authority in Capital Gains Exemption Notification u/s 54EE.
December 13, 2023 Case Laws Income Tax AT

Tax Court Overturns Unexplained Cash Credit Additions Due to Ignored Evidence on Investor Identity and Transaction Genuineness.
December 13, 2023 Case Laws Income Tax AT

Penalty for Cash Transactions Deleted Due to Lack of Recorded Satisfaction in Assessment Order.
December 13, 2023 Case Laws Income Tax AT

Assessment of Receipts as Fees for Technical Services Deemed Unjustified Due to Lack of Contractual Basis.
December 13, 2023 Case Laws Income Tax AT

Appeal Delay of 33 Months Condoned Due to COVID-19 and Ex-Parte Order; Assessee's Claim Deemed Genuine.
December 13, 2023 Case Laws Income Tax AT

Tax Department Can't Force Percentage Completion Method Without Profit Distortion in Project Completion Method.
December 13, 2023 Case Laws Income Tax AT

Income Tax Act Section 263 Not Invoked: Assessing Officer's Decision on Section 56(2)(x)(b) Proviso Stands.
December 13, 2023 Case Laws Customs AT

Penalties Imposed for Over-Invoicing Export Goods to Gain Undue Incentives Under Customs Act Sections 114(iii) and 114AA.
December 13, 2023 Case Laws Customs AT

Original Order Merged with Subsequent Order, Rendering Revenue's Appeal Unsustainable for Judicial Review.
December 13, 2023 Case Laws Customs AT

Amendment of Bills of Entry Approved for Missing Essentiality Certificate; Exemption Benefits to Align with Legislative Intent.
December 13, 2023 Case Laws Customs AT

Duty Remission Granted for Fire-Destroyed Raw Materials After Insurance Validates Lack of Appellant's Negligence.
December 13, 2023 Case Laws Money Laundering HC

Money Laundering and Double Jeopardy: Dismissal of Criminal Revision and Original Petition in Proceeds of Crime Case.
December 13, 2023 Case Laws Service Tax AT

Service Tax Payment via Book Adjustment Validated by Compliance with Ministry of Finance Instructions.
December 13, 2023 Case Laws Central Excise AT

Reversal of CENVAT Credit on By-product Clay Exempt from Excise Duty Deemed Unnecessary Under CENVAT Rule 6(3.
December 13, 2023 Case Laws Indian Laws HC

Director Wrongly Accused in Cheque Dispute Due to Lack of Company Complaint; No Vicarious Liability Imposed.
December 12, 2023 Case Laws GST HC

Petitioner Allowed to Correct Tax Credit Mistake on Form GSTR-3B, Adjusting IGST to SGST and CGST Liabilities.
December 12, 2023 Case Laws GST HC

Right to Personal Hearing Upheld: CGST Act Requires Adjudicating Officer to Provide Hearing Opportunity.
December 12, 2023 Case Laws GST HC

GST Authorities Ordered to Allow Rectification and Upload of GSTR-1 for Specified Months Due to Input Tax Credit Issues.
December 12, 2023 Case Laws GST AAR

Student and Working Women Accommodations Subject to GST; Not Exempt as Residential Dwelling Rentals.
December 12, 2023 Case Laws GST AAR

Early Sub-Lease Termination Damages Classified as Supply u/s 7 of Central GST Act, 2017.
December 12, 2023 Case Laws GST AAR

Two-wheeler seat covers classified under CTH 87149990; subject to 14% CGST and 14% SGST tax rates.
December 12, 2023 Case Laws GST AAR

Subsidized Employee Meals Classified as Service, Subject to GST Under New Regulations.
December 12, 2023 Case Laws Income Tax HC

Carry Forward of Losses Requires Future Set-Off Potential; Tribunal's Observations Do Not Alter Revenue's Position.
December 12, 2023 Case Laws Income Tax AT

Tax Officer's Conclusion on Share Sale Loss Deemed Speculative, Lacking Evidence, and Based on Assumptions.
December 12, 2023 Case Laws Income Tax AT

Arm's Length Price Not Needed for Transactions with Specified Persons in Domestic Tax Adjustments.
December 12, 2023 Case Laws Income Tax AT

Dispute Over Bank Interest Classification: Assessee Challenges CPC's Mechanical Processing of Interest Income and Expenses.
December 12, 2023 Case Laws Customs HC

Claims of Coercion in Statement Recording u/s 108 Face Early Investigation and Prima Facie Doubts.
December 12, 2023 Case Laws Customs HC

Customs Act Section 137: Authority of Excise Commissioner to Sanction Prosecution Upheld, Petitioners' Claims Dismissed.
December 12, 2023 Case Laws Customs AT

Commissioner Must Conduct Inquiry Before Modifying Order; Changes Without Party Input Deemed Improper.
December 12, 2023 Case Laws Customs AT

Department Not Required to Prove Hydrocarbon Oil Classification with Mathematical Precision in Import Case.
December 12, 2023 Case Laws Insolvency and Bankruptcy AT

RERA's Right to Appeal Under IBC Affirmed, Strengthening Consumer Protection in Real Estate Sector.
December 12, 2023 Case Laws Service Tax AT

Appellant Confirmed as Pure Agent, Collected Biometric Registration Fees for Bestinet, No Additional Charges Involved.
December 12, 2023 Case Laws Service Tax AT

Institute's Degree Programs Exempt from Service Tax as Non-Commercial Training Under Tax Law Guidelines.
December 12, 2023 Case Laws Service Tax AT

Penalties Under Cenvat Credit Rules Not Applicable Due to Prior Notice; Revenue's Appeal Dismissed.
December 12, 2023 Case Laws Central Excise AT

Special Purpose Bulletproof Vehicles Classified for Tax Exemption Under Central Excise Tariff Heading 8705 0000.
December 12, 2023 Case Laws Central Excise AT

Valuation Error: Direct Rule 8 Application in Bulk Drug Clearance by EOU into DTA Deemed Unacceptable.
December 12, 2023 Case Laws Central Excise AT

Refund Denied: Malafide Intent and Fact Suppression in Duty Claim on Unmanufactured Goods and Cenvat Credit Valve.
December 11, 2023 Case Laws GST HC

New Rule: Pay 20% of 12.5% GST from Cash Ledger; Remaining 10% Allowed via Credit Ledger.
December 11, 2023 Case Laws GST HC

GST Registration Cancellation Effective from May 18, 2020, Aligns with Lack of Business Activity Claim.
December 11, 2023 Case Laws GST HC

Petitioner Must Respond to Summons, Submit Documents, and Choose to Pay Penalty or Contest Order in Appropriate Forum.
December 11, 2023 Case Laws Income Tax HC

Petition Filed Over Denial of Lower 22% Tax Rate Due to Late Form 10-IC Filing; Directed to Seek CBDT Condonation.
December 11, 2023 Case Laws Income Tax AT

Transfer Pricing Order Revised: Lack of Inquiries on Export/Import Transactions Deemed Harmful to Revenue Interests.
December 11, 2023 Case Laws Income Tax AT

Receipts from Coordination Membership Agreement not taxable in India; no technical services rendered under DTAA Article 12.
December 11, 2023 Case Laws Income Tax AT

Compensation Paid for Unfulfilled Contractual Obligation Misclassified as Disallowed Expense Under Tax Law.

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