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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 351 to 400 of 537 Records

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December 11, 2023 Case Laws Customs AT

Tribunal Excludes Remnant Aviation Turbine Fuel Transport Costs from Customs Duty Valuation on International Flights.
December 11, 2023 Case Laws FEMA HC

Investigation of Foreign Investments Under FEMA Proceeds; Court Deems Applicability of Sections Premature.
December 11, 2023 Case Laws Indian Laws SC

Warehouse Fire Sparks Debate Over Insurance, Customs Duty Reimbursement, and Unjust Enrichment Claims.
December 11, 2023 Case Laws Indian Laws HC

Cheque Dishonor Conviction Overturned Due to Lack of Notice to Company, Highlighting Procedural Flaws in Vicarious Liability Case.
December 11, 2023 Case Laws Indian Laws SC

Evaluating 'Group of Companies' Doctrine in Indian Arbitration: Balancing Corporate Law and Non-Signatory Binding Principles.
December 11, 2023 Case Laws Indian Laws HC

Disciplinary Authority Reviews Misconduct Allegations Against Tax Commissioner in Quasi-Judicial Role.
December 9, 2023 Case Laws GST HC

Appeal Dismissed for Non-Compliance with Mandatory Pre-Deposit via Electronic Cash Ledger Under CGST/BGST Act.
December 9, 2023 Case Laws Income Tax SC

Calculate Profits for Section 80IA Using Market Power Rates, Not Assessee's Sale Rate to State Electricity Board.
December 9, 2023 Case Laws Income Tax AT

Revision of Deemed Dividends Under Income Tax Act: Examining Loans, Beneficial Ownership, and Voting Power Criteria.
December 9, 2023 Case Laws Income Tax AT

Court Clarifies Property Ownership Under Tax Law: Partnership Firm, Not Individual, Deemed Buyer for Tax Purposes.
December 9, 2023 Case Laws Income Tax AT

Penalty for Cash Sale Invalidated Due to Lack of AO's Satisfaction in Assessment Order Under Income Tax Act.
December 9, 2023 Case Laws Income Tax AT

Exchange Rate Fluctuation Disallowance Overturned; IT Sector Business Not Engaged in Speculative Forex Trading.
December 9, 2023 Case Laws Income Tax AT

Under-Recognized Industrial Subsidy Credited to Current Profits, Maintained as Capital in Nature.
December 9, 2023 Case Laws Income Tax AT

Tribunal Rules Bank Passbook Credits Not Unexplained Cash; Upholds Agricultural Income, Deletes Section 68 Additions.
December 9, 2023 Case Laws Income Tax AT

Assessment Order Deemed Erroneous u/s 263 for AO's Initial Oversight; Revision Order Upheld to Protect Revenue Interests.
December 9, 2023 Case Laws Customs HC

Customs Act Case: Statements Not Sole Evidence; Multiple Direct Proofs Justify Duty Liability, Petition Dismissed.
December 9, 2023 Case Laws Customs AT

Appellant Not Liable for Customs Duty Due to DGFT Delays in Issuing Export Obligation Discharge Certificate.
December 9, 2023 Case Laws Customs AT

Vehicle Immobilisers Classified as Accessories, Not Electrical Apparatus, for Enhanced Anti-Theft Security Measures.
December 9, 2023 Case Laws Customs AT

Refund Claim Allowed for Excess Duty After Certificate of Origin Submitted; ITC Limited Decision Not Applicable.
December 9, 2023 Case Laws SEBI AT

SEBI Limited in Action Against Auditors Lacking Evidence of Fraud or Collusion; No Authority Over ICAI, NFRA Investigations.
December 9, 2023 Case Laws Service Tax AT

Show cause notice for service tax quashed due to vagueness in specifying taxable activities and unclear service nature.
December 9, 2023 Case Laws Central Excise AT

Inserting Toothpaste and Toothbrush into Slots Not Manufacturing, Court Rules on Combi Pack Process Completion.
December 9, 2023 Case Laws VAT and Sales Tax HC

High Court Upholds Entertainment Duty on Amusement Parks, Dismisses Legislative Debate Arguments and Refund Request.
December 9, 2023 Case Laws Indian Laws HC

Nominee Brother Cannot Claim Insurance as Absolute Owner; Directed to Transfer Sum to Legal Heir Petitioner.
December 8, 2023 Notifications DGFT

Onion Export Ban: Policy Change from 'Free' to 'Prohibited' Until March 31, 2024, Affects HS Code 0703 10 19.
December 8, 2023 Notifications Customs

Yellow Peas Imports Exempt from Basic Customs Duty and Agriculture Cess Until March 2024.
December 8, 2023 Circulars Customs

New Customs Rules: Mandatory CAS & IUPAC Declarations for Import/Export to Boost Trade Transparency.
December 8, 2023 Case Laws GST HC

Lack of Personal Hearing Violates Procedural Fairness, Mandatory Even Without Explicit Request by Petitioners.
December 8, 2023 Case Laws GST HC

Refund of Input Tax Credit Due to Inverted Duty Structure Allowed Under CGST Act for Zero-Rated Supplies.
December 8, 2023 Case Laws GST HC

Court Invalidates Order Due to Inadequate Notice Period, Finds Violation of Natural Justice Principles in GST Case.
December 8, 2023 Case Laws Income Tax HC

Secured Creditors' Rights Prevail Over Tax Claims: SARFAESI Act Grants Banks First Charge, Overrides Income Tax Attachments.
December 8, 2023 Case Laws Income Tax HC

Reopening Tax Assessments Invalid if No New Reasons Provided After Initial Query Answered by AO.
December 8, 2023 Case Laws Income Tax AT

Tax Adjustment Removed: Mutual Fund Dividend Exempt from 10% Tax, Section 115BBDA Not Applicable.
December 8, 2023 Case Laws Income Tax AT

Penalty for Prior Year Deemed Unsound; Section 271E Penalty Imposition Overturned Due to Lack of Pending Proceedings.
December 8, 2023 Case Laws Income Tax AT

Trust's Tax Exemption Not Automatically Extended to New Institutions Added Post-Approval.
December 8, 2023 Case Laws Income Tax AT

Tax Officer Must Accept Taxpayer's Cost Calculation for Interest Income; Arbitrary 15% Limit Rejected.
December 8, 2023 Case Laws Income Tax AT

No TDS Liability on Rent Reimbursements Due to Lack of Lessor-Lessee Relationship; Additions Deleted.
December 8, 2023 Case Laws Customs HC

Customs Cargo Service Provider Penalized for Smuggling-Related Revenue Loss; Must Indemnify Rs. 4.44 Crore Loss.
December 8, 2023 Case Laws Customs AT

Export Misdeclaration: Appellant Incorrectly Labeled Goods, Provisional Release Requires Bond and Bank Guarantee.
December 8, 2023 Case Laws Customs AT

Redemption Fine for Alleged Kiwi Fruit Undervaluation Challenged After Costly Re-Export Demurrage Losses.
December 8, 2023 Case Laws Companies Law AT

NFRA's Jurisdiction Over ICAI in Disciplinary Cases Affirmed, Retroactive Authority on Pre-2018 Accountant Offenses.
December 8, 2023 Case Laws SEBI AT

SEBI Can Charge CA Firms for Fraud in Statutory Audits; Disciplinary Action Possible for Non-compliance with ICAI Standards.
December 8, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's CIRP Valid as Default Preceded Section 10A; Authority's Rejection of Application Overruled.
December 8, 2023 Case Laws Insolvency and Bankruptcy AT

Section 9 Application Dismissed: Operational Creditor's Late Challenge to Resolution Plan Denied After 5 Years.
December 8, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Application Dismissed: No Financial Debt Found in Joint Venture, NCLT Decision Upheld.
December 8, 2023 Case Laws Service Tax AT

Appellant Not Liable for Service Tax on Miscellaneous Income; No Act of Toleration Proven in Machine Receipts.
December 8, 2023 Case Laws Central Excise AT

Eligibility for CENVAT Credit Denied Due to Unchallenged Ownership of Dredged Waters, Affecting Input Service Scope.
December 8, 2023 Case Laws Central Excise AT

Demand for Duty Set Aside Due to Unreliable Computer Printouts and Noncompliance with Central Excise Procedures.
December 8, 2023 Case Laws Indian Laws HC

Bank Holds Primary Right to Recover Dues from Property Due to Prior Charges Over Excise Department's 2017 Charge.
December 7, 2023 Notifications DGFT

India Approves Non-Basmati White Rice Exports to Comoros, Madagascar, Equatorial Guinea, Egypt, and Kenya via NCEL.

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H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...