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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 151 to 200 of 526 Records

1 2 345 6 7 8........ 11

February 21, 2023 Case Laws Central Excise AT

Unutilized PLA balance refund exempt from Section 11B time limits; advance deposit claims not bound by standard period.
February 21, 2023 Case Laws Central Excise AT

Goods Valuation Debate: Section 4 vs. Section 4A for Tax Purposes; No Penalty Due to Lack of Malafide Intent.
February 21, 2023 Case Laws VAT and Sales Tax HC

Supreme Court Rules Customized IT Software Development is a Sale of Goods, Subject to Sales Tax Under VAT and CST Acts.
February 20, 2023 Case Laws Income Tax AT

Revenue Accepted Reduced Turnover; Profitability Impacted by Fixed Costs. Net Profit Rate of 15% Deemed Arbitrary.
February 20, 2023 Case Laws GST HC

Court Upholds Right to Trade; Allows Petitioner's GST Registration Revival Under Articles 19(1)(g) & 21 of Indian Constitution.
February 20, 2023 Case Laws GST AAAR

Court Reviews GST Classification for Network Setup: Works Contract or Composite Supply? Exemption Granted April 2019 - December 2021.
February 20, 2023 Case Laws Income Tax HC

Notice u/s 148: Ensure Service to Primary and Latest IT Return Emails to Avoid Jurisdictional Errors.
February 20, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision Adding Unsecured Loan to Income Due to Lack of Evidence u/s 68.
February 20, 2023 Case Laws Income Tax HC

High Court Grants TDS Credit to Taxpayer, Citing Section 205 Protection Against Employer's Non-Deposited TDS.
February 20, 2023 Case Laws Income Tax AT

Challenge to Section 147 Reassessment: AO's Mechanical Approach in Cash Transaction Case Ruled Unacceptable.
February 20, 2023 Case Laws Income Tax AT

Penalty u/s 271A Reversed: No Justification for Imposing Penalty Due to Reasonable Cause and Income Threshold Compliance.
February 20, 2023 Case Laws Income Tax AT

TCS on Metal Scrap: Late Submission of Form 27C u/s 206C Disputed in Income Tax Proceedings.
February 20, 2023 Case Laws Customs AT

Court Accepts Appellant's Declared Value for Non-Calcined Petroleum Coke Imports; Rejects Comparable Price from BGH Exim Limited.
February 20, 2023 Case Laws Customs AT

Appellant Must Pay Duty on Excess Steel Grits and Saw Blades; Time-Barred Argument Rejected per Section 28.
February 20, 2023 Case Laws Customs AT

Freight forwarder faces reduced penalty to Rs. 2.5 lakhs for fraudulent Special Focus Market Scheme benefit claims.
February 20, 2023 Case Laws Insolvency and Bankruptcy AT

IBC Sections 7 & 9: Not for Debt Collection; Focus on Insolvency, Not Disputed Claims or Time-Barred Actions.
February 20, 2023 Case Laws Service Tax HC

High Court Upholds CESTAT Ruling: Telecom Towers Not Qualifying for Cenvat Credit Beyond Limitation Period.
February 20, 2023 Case Laws Service Tax AT

Service Tax SCN Issued Beyond Limitation Period; No Suppression Charges Due to Accurate Records, Lesser Invoice Amounts Found.
February 20, 2023 Case Laws Central Excise AT

Aerosol Packing on Job Work Not Manufacturing Under Excise Act's Section 2(f)(ii), Chapter 34 & 38 Notes Clarify.
February 18, 2023 Case Laws GST HC

High Court Rules: Authorities Cannot Add New Grounds Beyond Original Show Cause Notice in GST Refund Claims.
February 18, 2023 Case Laws GST HC

Court Upholds Tax and Penalty for Transporting Goods Without Invoices or E-way Bills; Petition Dismissed.
February 18, 2023 Case Laws GST HC

High Court Invalidates GST Orders Due to Missing SCN on Portal; Case Remanded for New Notice u/r 142(1.
February 18, 2023 Case Laws Income Tax HC

Authorities Must Stay Updated on Laws to Avoid Court Burdens Due to Ignorance in Decision-Making and Order Issuance.
February 18, 2023 Case Laws Income Tax HC

High Court: Reopening Tax Assessments Needs Valid Reason, Not Just Different Income Disclosure by Another Director.
February 18, 2023 Case Laws Income Tax HC

Court Allows Appeal on Assessment Order Due to Auditor's Mistake and Lack of Personal Hearing Opportunity.
February 18, 2023 Case Laws Income Tax HC

Reassessment u/s 147 Invalidated: No New Material, Mere Change of Opinion on Depreciation Issue.
February 18, 2023 Case Laws Income Tax HC

High Court Orders Review of Assessee's Tax Status; Trust vs. Firm Classification to be Resolved in Four Months.
February 18, 2023 Case Laws Income Tax AT

Taxpayer's Interest Offset Claim Upheld u/s 57(iii); Consistent with Previous and Subsequent Years' Assessments.
February 18, 2023 Case Laws Income Tax AT

Tax Officer Approves Previously Declared Capital Gains, Avoids Double Taxation for 2013-14 and Current Year Assessment.
February 18, 2023 Case Laws Income Tax AT

Assessing Officer wrongly ignored crucial documents for unsecured loans, CIT(A) rightly overturns AO's Section 68 additions.
February 18, 2023 Case Laws Income Tax AT

Director's Deposit Under Scrutiny: Section 68 Addition Upheld as Assessee Fails to Provide Plausible Explanation.
February 18, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Cannot Be Imposed Based on Section 50C Legal Fiction, Says CIT(A.
February 18, 2023 Case Laws Income Tax AT

Dispute Over Section 80IB(10) Deductions: Completion Certificates and Tax Appeals in Maharashtra Municipal Corporation Act.
February 18, 2023 Case Laws Customs SC

Supreme Court Confirms Respondent Not Importer of Vessel "M.V. Vishwa Yash," No Customs Duty Liability Imposed.
February 18, 2023 Case Laws Customs HC

Court Rules Show-Cause Notice During CIRP Moot Due to "Clean Slate" Principle from Ghanashyam Mishra Case.
February 18, 2023 Case Laws Customs HC

Petitioner requests immediate release of goods without fees; corporation argues fee waiver harms revenue model funded by public resources.
February 18, 2023 Case Laws Customs HC

High Court Orders Reassessment on Gold and Packing Material Confiscation; Questions if Items Are Prohibited Goods.
February 18, 2023 Case Laws Customs AT

Customs Broker License Revoked for Fraudulent Exports; Final Order Follows Due Process Under Regulation 20 of 2013.
February 18, 2023 Case Laws Customs AAR

Imported Electric Vehicle Kits in Disassembled State Classified Under Heading 8703 with 15% Customs Duty Rate.
February 18, 2023 Case Laws Customs AAR

Luprosil Salt Calcium for Animal Feed Classified Under Heading 2915, Sub-heading 2915 50 00 of Customs Tariff Act 1975.
February 18, 2023 Case Laws Customs AAR

Lutalin, an omega-6 fatty acid product, classified under Heading 2309, sub-heading 2309 90 90 of Customs Tariff Act, 1975.
February 18, 2023 Case Laws Customs AAR

Scented & Flavoured Betel Nut Classified as Edible Nut Under Chapter 8, Sub-heading 0802 80.
February 18, 2023 Case Laws Insolvency and Bankruptcy AT

Appellate Authority Orders Recovery of Funds After Finding Respondents Guilty of Preferential, Fraudulent Transactions Under IBC Sections 43, 66.
February 18, 2023 Case Laws Service Tax AT

Hydro Electric Projects Services Classified as Taxable Works Contract, Not Construction Service; Commissioner's Ruling Upheld.
February 18, 2023 Case Laws Central Excise HC

High Court Rules Post-Removal Charges Excluded from Excise Duty Rebate; Overturns 2019 Revisionary Authority Order.
February 18, 2023 Case Laws Central Excise AT

Cenvat Credit Disallowance Overturned; Previous Tribunal and Departmental Decisions Acknowledged for Appellant's Entitlement.
February 17, 2023 Case Laws GST HC

Authorities Can Detain Goods in Transit for Document Non-Compliance; Pay Tax & 100% Penalty to Conclude Under GST Act.
February 17, 2023 Case Laws Income Tax SC

Supreme Court declines to entertain Article 32 petition on regulating income tax for personal car sales, advises legal channels.
February 17, 2023 Case Laws Income Tax HC

Court Grants Full Interest Waiver u/s 220(2A) of Income Tax Act, Overturning Partial 20% Waiver Decision.
February 17, 2023 Case Laws Income Tax AT

Section 50C Income Tax Act: Clarifying "May" vs. "Shall" in Capital Loss on Property Sales Interpretation.

1 2 345 6 7 8........ 11

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