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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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December 7, 2023 Notifications DGFT

India Grants Rice Export Exemption for 20 Metric Tons to Aid Nepal Earthquake Victims.
December 7, 2023 Case Laws GST HC

Refund Ordered for Coerced Tax Deposit Under CGST Act; Court Grants Interest on Returned Amount.
December 7, 2023 Case Laws GST HC

Inspection by Central Officers Legal Under CGST Act Despite Prior DGST Inspection, Court Rules.
December 7, 2023 Case Laws GST HC

Involuntary ITC Reversal During Search Deemed Invalid; Authorities Ordered to Reinstate Input Tax Credit.
December 7, 2023 Case Laws GST HC

Appellate Authority Can Extend Appeal Deadlines Beyond 60 Days with Limitation Act's Section 5, Confirms High Court.
December 7, 2023 Case Laws GST AAAR

Coaching Services and Student Kit Classified as Composite Supply, Not Offered Separately by Providers or Partners.
December 7, 2023 Case Laws Income Tax HC

Income Accrual Requires Legal Right to Receive, Mere Earning Doesn't Satisfy Criteria for Income Accrual.
December 7, 2023 Case Laws Income Tax HC

Reassessment Approval Flaws: Court Criticizes Inadequate Evaluation by Tax Officers in Income Tax Act Section 147 Case.
December 7, 2023 Case Laws Income Tax HC

Income Tax Assessment Reopening: Writ Petition Dismissed Following Participation in Proceedings u/s 148A.
December 7, 2023 Case Laws Income Tax HC

Late Fee Under Income Tax Act Section 234E Stands Alone; Court Upholds Fees Imposed Before June 1, 2015.
December 7, 2023 Case Laws Income Tax AT

Assessee Entitled to TDS Credit After Updated Form 26AS Reflects Accurate Amount; Grievance with CPC Resolved.
December 7, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Deemed Unnecessary Due to Negligible Profit in Corporate Guarantee Case.
December 7, 2023 Case Laws Income Tax AT

Foreign exchange loss on advance payments for capital assets disallowed as revenue expense; depreciation allowed.
December 7, 2023 Case Laws Income Tax AT

Income from Spouse's Land Sale Added to Individual's Income Under Tax Law Due to Financial Management Role.
December 7, 2023 Case Laws Income Tax AT

Taxpayer Not Liable for Retroactive Application of Income Tax Act Section 43CA on Pre-2014 Sale Agreements.
December 7, 2023 Case Laws Income Tax AT

Voluntary Income Disclosure Prevents Penalty u/s 271(1)(c) of Income Tax Act; No False Claims Found.
December 7, 2023 Case Laws Customs AT

Smartwatch Misclassified for Tariff Benefits; Correct Entry 8517 6290 Confirmed, Exemptions Denied.
December 7, 2023 Case Laws Customs AT

Customs Authorities Bear Burden of Proof in Betel Nut and Black Pepper Smuggling Case, Judicial Discipline Questioned.
December 7, 2023 Case Laws SEBI AT

Managing Director cleared of penalties for fraudulent gains; SEBI Act's Section 27 deemed inapplicable to civil liability.
December 7, 2023 Case Laws Insolvency and Bankruptcy AT

Sub-contracted workers' claims capped at 8% in CIRP; unawareness argument dismissed as claims already resolved.
December 7, 2023 Case Laws Insolvency and Bankruptcy AT

Appeal Dismissed: Auction Purchaser Not Liable for Former Debtor's Electricity Dues Under Insolvency and Bankruptcy Code.
December 7, 2023 Case Laws Insolvency and Bankruptcy AT

Appeal Dismissed Due to Lack of Majority Vote for Interim Resolution Professional's Appointment by Creditors Committee.
December 7, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval Upheld Despite Challenge to Creditor Committee and Avoidance Application Concerns.
December 7, 2023 Case Laws Service Tax AT

Show Cause Notice Unnecessary if Tax and Interest Already Paid u/s 73(3.
December 6, 2023 Notifications Income Tax

Godavari River Management Board Gains Tax Exemption for Certain Income Types Under Income Tax Act Section 10(46.
December 6, 2023 Case Laws GST HC

Penalty Imposed for Goods Detained Despite Valid E-Way Bill; Case Remanded for Further Evaluation on Driver's Ignorance.
December 6, 2023 Case Laws GST HC

High Court Confirms Tehsildar's Authority to Recover Tax Under Land Revenue Act, Upholds Nonbailable Warrant Issuance.
December 6, 2023 Case Laws GST HC

GST Order Validity Questioned Due to Upload-Download Discrepancies; High Court Restores Case for Procedural Review.
December 6, 2023 Case Laws GST HC

Petitioner Challenges Expired Deadline for Correcting Export Supply Errors in GSTR-1, Seeks GST Help Desk Support.
December 6, 2023 Case Laws GST AAR

Residents' Welfare Association's Full Member Contributions Taxable, Including Sinking Fund and Electricity Reimbursements.
December 6, 2023 Case Laws Income Tax HC

Income Tax Act Update: Government Incentives Now Classified as Income Under New Amendment.
December 6, 2023 Case Laws Income Tax HC

Willful Tax Filing Failure: High Court Upholds Prosecution for Non-Compliance with Income Tax Filing Requirements.
December 6, 2023 Case Laws Income Tax HC

Determining Real Ownership for Capital Gains: Impact on AOP vs. Individual Members Post-1999 Allotment.
December 6, 2023 Case Laws Income Tax HC

PCIT Must Consider CBDT Circular When Deciding on Delay in Income Tax Return Filing.
December 6, 2023 Case Laws Income Tax HC

Permission Granted for Late Revised Tax Return to Prevent Double Taxation Due to Misguided Advice.
December 6, 2023 Case Laws Income Tax HC

Denial of Natural Justice: Assessee Denied Personal Hearing After AO Change, Rehearing Required for Fair Process.
December 6, 2023 Case Laws Income Tax HC

Reassessment Validity Challenged: Notice Issued Under Old Rules Post New Section 148A Regime; Court Reviews Compliance.
December 6, 2023 Case Laws Income Tax AT

Income from donations and sales qualifies for 80G approval due to charitable activities focused on environmental preservation.
December 6, 2023 Case Laws Income Tax AT

Penalty Avoided for Cash Deposit in Property Deal; No Section 271D Violation as Funds Deposited in Bank Account.
December 6, 2023 Case Laws Income Tax AT

Telecom Interconnectivity Payments Ruled Taxable as "Royalty" and Technical Fees Under Indian Law.
December 6, 2023 Case Laws Income Tax AT

Annual License Fee Denied as Revenue Expense; Lacks Proof of Recurrence and Non-Enduring Benefit for Tax Deduction.
December 6, 2023 Case Laws Income Tax AT

Tax Authorities Fail to Investigate Offshore Services, CIT Steps in for Revision u/s 263.
December 6, 2023 Case Laws Customs HC

Secured Creditors' Priority Over Customs Duty: Bank's Mortgage Precedes Customs Department's Attachment Order.
December 6, 2023 Case Laws Customs HC

Court Allows Free Import of Second-Hand Multifunction Printers Under New Trade Policy, Orders Provisional Release.
December 6, 2023 Case Laws Customs HC

Customs Can Act on Fraudulent ASEAN-India Trade Claims Despite AIFTA Article 24 Exclusion from State Law.
December 6, 2023 Case Laws Customs AT

Customs Broker License Revoked for Import Violations, No Direct Involvement in Minimum Import Price Breach.
December 6, 2023 Case Laws Customs AT

Commissioner Can Reduce Customs Act Penalties; Decision Not Malafide, Appeals Court Confirms Discretionary Power.
December 6, 2023 Case Laws Customs AT

Confiscation of Betel Nuts Overturned: Customs Authorities Fail to Prove Smuggling Under Customs Act, 1962.
December 6, 2023 Case Laws Customs AT

Additional Commissioner Criticized for Prioritizing Investigators' Will Over Rule of Law in Seized Goods Release Case.
December 6, 2023 Case Laws Customs AT

Revenue Appeal Dismissed Due to Lack of Revaluation Orders and Show Cause Notice for Imported Goods.

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