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Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

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Showing 51 to 100 of 537 Records

123 4 5 6........ 11

December 28, 2023 Case Laws Income Tax AT

Tribunal Directs Use of Unique Transfer Pricing Method for Royalty Payments Due to Lack of Reliable Comparables.
December 28, 2023 Case Laws Customs AT

Appellant's claim of no duty demand is frivolous; paying "under protest" signifies dispute, requiring court fees u/s 129A(6).
December 28, 2023 Case Laws Customs AT

Valuation Dispute: Importer's Data Challenges Higher Price of Glass Chatons, Leading to Demand Reversal.
December 28, 2023 Case Laws Companies Law AT

Shareholders' Inclusion Crucial for Fair Resolution in Company Oppression and Mismanagement Case.
December 28, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Upheld: Absence of Default Record from Information Utility Not a Barrier to Admission u/s 7.
December 28, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Initiates CIRP Despite No Outstanding Dues, Emphasizes IBC Not for Creditor Recovery, Disputed Claims Need Legal Forum.
December 28, 2023 Case Laws Customs AT

Duty Recovery Dispute: Alleged Diversion of PVC Resin by Export Unit Raises Questions on Evidence Requirements.
December 27, 2023 Case Laws GST HC

Court Orders Compliance with Document Request in SCN Case; Adjudicating Officer Given Two Weeks to Act.
December 27, 2023 Case Laws GST HC

High Court Restores GST Registration, Saving Business and Jobs from Closure Due to Premises Cancellation.
December 27, 2023 Case Laws GST HC

Show Cause Notice Quashed for Violating Natural Justice and Due Procedure; Audit Report Found Improper.
December 27, 2023 Case Laws Income Tax HC

Refund Interest Allowed Despite Late Filing Due to Missing Form 16-A; Delay Condoned for Assessment Year 2013-2014.
December 27, 2023 Case Laws Income Tax HC

Assessee can contest reopening of assessment under Article 226, challenging belief but not sufficiency of reasons.
December 27, 2023 Case Laws Income Tax HC

Deduction Claim Denied: New Agricultural Land Purchase Must Be in Assessee's Name for LTCG Exemption u/s 54B.
December 27, 2023 Case Laws Income Tax AT

Revision Justified to Correct Error in Weighted Deduction Claim Under Income Tax Law.
December 27, 2023 Case Laws Income Tax AT

Adjustment Invalid Due to Lack of Notification u/s 143(1) of Income Tax Act.
December 27, 2023 Case Laws Customs HC

Policy Circular Exceeds Authority: EPCG Authorisation Benefits Under FTP 2015-20 Cannot Be Denied for Pre-2017 Issues.
December 27, 2023 Case Laws Customs AT

Gold with Foreign Markings Confiscated for Import Violations and Classified as Smuggled Goods Under Customs Act.
December 27, 2023 Case Laws Customs AT

Imported Mobile Phone Parts Classification Not Solely Determined by Ministry Policies; Customs Tariff Prevails.
December 27, 2023 Case Laws Customs AT

Customs broker retains license after revocation reconsidered; Rs. 10,000 penalty imposed for regulatory non-compliance.
December 27, 2023 Case Laws Companies Law AT

Appellant's Claims of Mismanagement Moot as Company Enters Insolvency Process; Control Moves to Interim Resolution Professional.
December 27, 2023 Case Laws Insolvency and Bankruptcy AT

Liquidator's Claim of Natural Justice Violation Deemed Untenable; Advocate Commissioner Appointed for Document Transfer.
December 27, 2023 Case Laws Insolvency and Bankruptcy AT

Performance Security Forfeiture Upheld; Applicant Bound by Uncontested RFRP Terms and CoC Decision Confirmed.
December 27, 2023 Case Laws Insolvency and Bankruptcy AT

Supreme Court Order Doesn't Block Insolvency Process; Authority Erred by Seeking Clarification on Resolution Plan Approval.
December 27, 2023 Case Laws Insolvency and Bankruptcy AT

Unauthorized Assignment and Possession Transfer Leads to Termination of Development Agreement.
December 27, 2023 Case Laws Service Tax AT

CESTAT Handles Appeals on Refund Orders Under GST Act 2017, Including Service Tax Paid Under Finance Act.
December 27, 2023 Case Laws Central Excise AT

Appeal Dismissed for Non-Prosecution After Appellant Repeatedly Fails to Attend Hearings or Request Adjournments.
December 27, 2023 Case Laws Central Excise AT

Cenvat Credit Granted: Demand in Disputed Input Services Case Overturned by Appellate Decision.
December 26, 2023 Case Laws GST HC

Petition on Vehicle and Goods Release Discrepancies Resolved; Petitioner Granted Liberty to Respond to Notice.
December 26, 2023 Case Laws GST HC

Validity of GST Recovery Notice and Exemption Denial Hinges on Case Details and Failure to Provide GSTIN.
December 26, 2023 Case Laws Income Tax HC

Deduction u/s 10A Upheld; Reassessment via Section 148 Deemed Unnecessary for Tax Years 2005-2008.
December 26, 2023 Case Laws Income Tax HC

Court Upholds Constitutionality of Section 115BBE Amid Misuse Concerns; Reassessment u/s 147 Reviewed.
December 26, 2023 Case Laws Income Tax HC

Software License Purchases Classified as Revenue Expenditure for Improved Business Efficiency, Not Capital Expenditure.
December 26, 2023 Case Laws Income Tax AT

Assessment Order Invalid: Issued in Deceased's Name, Irreparable by Legal Heir or Section 292B of Income Tax Act.
December 26, 2023 Case Laws Income Tax AT

Interconnection Usage Charges Not Taxed as Royalty Under India-France Tax Agreement; Considered Business Profits.
December 26, 2023 Case Laws Income Tax AT

Assessment Order Error Due to Unrecorded Amalgamation; Supreme Court Favors Assessee in Similar Past Case.
December 26, 2023 Case Laws Income Tax AT

Software Income Not Taxable in India Without Dependent Agent PE, Affirms Consistent Rulings and Coordinate Bench Decision.
December 26, 2023 Case Laws Income Tax AT

Assessing Officer Must Record Satisfaction to Extend Limited Scrutiny; Unauthorized Additions to Be Deleted.
December 26, 2023 Case Laws Income Tax AT

Unexplained Receipts in Revised Tax Return: Business Income Taxation u/s 68, Not 115BBE.
December 26, 2023 Case Laws Customs HC

Exporters Lose Duty Credit Under New Notifications; Court Intervenes to Ensure RoDTEP Scheme Goals Are Upheld.
December 26, 2023 Case Laws Customs AT

Fingerprint & Proximity Time Systems Classified Under Chapter 8543 for Import Regulations Compliance.
December 26, 2023 Case Laws Service Tax AT

Trading Unit's CENVAT Credit Claims Deemed Unsubstantiated Due to Lack of Proof in Show Cause Notice.
December 26, 2023 Case Laws Central Excise AT

Acetylene Gas for Machinery Maintenance Qualifies for Tax Exemption, Integral to Production Process.
December 25, 2023 Case Laws GST HC

Refund Denial Overturned Due to GST Portal Glitches Causing Filing Delays; Court Sides with Petitioner on ITC Issue.
December 25, 2023 Case Laws GST HC

Understanding Solvent Security vs. Bank Guarantee in GST Refunds: Key Differences and Legal Implications.
December 25, 2023 Case Laws Service Tax HC

Service Tax Recovery Notice Deemed Valid Despite Repeal; Not Time-Barred Under 2017 Act for Specific Financial Years.
December 25, 2023 Case Laws GST HC

GST Registration Cancellation Overturned Due to Inadequate Show-Cause Notice and Lack of Proper Officer Satisfaction.
December 25, 2023 Case Laws Income Tax HC

Assessment Order Overturned for Violating Natural Justice: Insufficient Time for Petitioner in Video Hearing.
December 25, 2023 Case Laws Income Tax HC

Refund Claim Approved: Court Orders Repayment with Interest Despite Revenue Concerns; Decision Favors Petitioner.
December 25, 2023 Case Laws Income Tax AT

CSR Expenses Not Tax Deductible: Finance Act 2014 Excludes CSR from Business Expenditures, No Section 80G Exemptions.
December 25, 2023 Case Laws Income Tax AT

Insurance Payout for Destroyed Stocks Qualifies as Business Income for Tax Deduction u/s 80IB.

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H: Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case w...

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H: SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Ti...

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