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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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Showing 201 to 250 of 526 Records

1 2 3 456 7 8 9........ 11

February 17, 2023 Case Laws Income Tax AT

Taxpayer's Surrendered Income Accepted as Business Income; Section 115BBE Misapplied by AO, No Additions Made u/s 69A.
February 17, 2023 Case Laws Income Tax AT

No Penalty Imposed for Delayed Audit Report Submission u/s 271B as AO Accepted Returned Income.
February 17, 2023 Case Laws Income Tax AT

Set-Off of Current Year Losses Allowed Against Income Additions u/s 68 Before April 1, 2017 Changes.
February 17, 2023 Case Laws Income Tax AT

Court Reviews Income Validity u/s 68; Assessee Submits Extensive Documentation to Prove Commodity Profit Authenticity.
February 17, 2023 Case Laws Customs AT

Bombay High Court's Ruling on Anti-Dumping Duty Benefits All Aluminium Alloy Coil Importers Equally.
February 17, 2023 Case Laws Customs AT

Commissioner (Appeals) Approves Interest on CVD Refund; Revenue's Appeal Dismissed by Tribunal.
February 17, 2023 Case Laws Customs AT

Import Classification: Portable Solar Lights Ruled as Accumulators Under CTH 8507, No Customs Duty Refund Granted.
February 17, 2023 Case Laws Customs AAR

Lithium Ion Cells for Emergency LED Lights qualify for customs duty exemption; no distinction between LED and Emergency LED.
February 17, 2023 Case Laws Service Tax HC

Court Dismisses Petitioner's Claim of Discrimination in Vivad se Vishwas Scheme; Decision on Continuing Appeal Pending.
February 17, 2023 Case Laws Service Tax AT

Service Tax Already Paid on Slot Fees for TV Ads; Revenue Fails to Justify Extended Limitation u/s 73(1.
February 17, 2023 Case Laws Service Tax AT

CENVAT Credit Allowed: Rule 6(5) Exempts Mixed Use of Consultancy Services for Taxable and Tax-Free Outputs.
February 17, 2023 Case Laws Central Excise AT

Appellant's Duty Remission Denied; Must Pay Duty on 138 CFC Cigarettes, Not 25 Recovered Cartons.
February 17, 2023 Case Laws Indian Laws SC

Court Rejects 737-Day Delay in Revenue Appeal Due to Insufficient Cause; Imposes Rs. 25,000 Cost on Applicant.
February 16, 2023 Case Laws GST HC

Court Advises Petitioner to Appeal Detention of Goods u/s 107 of GST Act Over Alleged E-Invoice Manipulation.
February 16, 2023 Case Laws GST HC

Court Denies Bail for Misuse of Bogus Input Tax Credit; Highlights Need for Stringent Measures Against Fraudulent Activities.
February 16, 2023 Case Laws Income Tax SC

Special Audit Order u/s 142(2A) Ineffective Due to Non-Communication; Assessment Deadline Extended to Dec 31, 2023.
February 16, 2023 Case Laws Income Tax AT

Undisclosed jewelry found during search taxed u/s 69A and 115BBE of Income Tax Act.
February 16, 2023 Case Laws Income Tax AT

Assessee's Property Advance Additions Confirmed Despite Refunded Claim in Subsequent Year.
February 16, 2023 Case Laws Income Tax AT

Converting Preference Shares to Equity Results in Taxable Short-Term Capital Gains for Shareholders.
February 16, 2023 Case Laws Income Tax AT

Income Addition Deleted: No Transfer of Income u/ss 60 and 63(b) of Income Tax Act.
February 16, 2023 Case Laws Income Tax AT

Assessee's Unexplained Share Premium Deemed Bogus by Authorities, Addition Made u/s 68 for Taxable Income.
February 16, 2023 Case Laws Income Tax AT

Court Confirms Addition of Debenture Redemption Reserve in MAT Computation; Net Profits Reduction by Appellant Disallowed.
February 16, 2023 Case Laws Income Tax AT

Compensation for 15,000 shares treated as capital gains u/s 48; remainder as salary u/s 17(3)(iii).
February 16, 2023 Case Laws Customs HC

Court Stresses Fair Trial Duty: Accused Must Be Allowed to Explain Incriminating Evidence in Gold Smuggling Case.
February 16, 2023 Case Laws Customs HC

Courier's Registration Renewal Refusal Overturned Due to Lack of Fair Hearing Opportunity After 25 Years of Service.
February 16, 2023 Case Laws Customs AT

Importer Penalized for Violating ITC(HS) Import Policy and Misdeclaring Goods Value; Confiscation Under Customs Act Sections 111 & 112(a.
February 16, 2023 Case Laws Central Excise HC

High Court Criticizes Tribunal for Avoiding Decisions on Merits, Urges Fulfillment of Judicial Duty.
February 16, 2023 Case Laws VAT and Sales Tax HC

Penalty Under Punjab VAT Act Requires Concrete Evidence of Tax Evasion, Not Just Possibility of Local Sale.
February 15, 2023 Case Laws GST HC

Court Upholds Detention and Penalties for Undervaluation of Goods to Avoid E-way Bill Requirements; Dealer's Appeal Denied.
February 15, 2023 Case Laws GST HC

Court Orders Restoration of Registration After Cancellation Due to Default; Respondents Ignored Petitioner's Response to Show Cause Notice.
February 15, 2023 Case Laws GST HC

Court Awards 6% Interest on Refund Due to Incorrect Conclusion on Bank Guarantee Encashment Dates.
February 15, 2023 Case Laws Income Tax HC

Court Rules on Tax Refund in Block Assessment; Limits Interpretation of "Is Received" u/s 153(3) of Income Tax Act.
February 15, 2023 Case Laws Income Tax HC

Court Rules ACIT in Bhubaneswar Lacked Jurisdiction for Section 148 Notices, Quashes Notices and Proceedings.
February 15, 2023 Case Laws Income Tax AT

Charitable Trust's Pharmacy Business Income Qualifies for 15% Accumulation Exemption u/s 11 of Income Tax Act.
February 15, 2023 Case Laws Income Tax AT

CIT's Section 263 Revision Over Export Sales Mismatch Set Aside for Violating Natural Justice Principles.
February 15, 2023 Case Laws Income Tax AT

Interest on Income Tax u/ss 234A and 234B Applies Until Self-Assessment Tax Payment Date u/s 147 Order.
February 15, 2023 Case Laws Income Tax AT

Appeal Dismissed Due to Incorrect PAN Use; CIT(A) Should Allow Error Correction for AOP's Legal Maintainability.
February 15, 2023 Case Laws Income Tax AT

Web Hosting Income Classified as Fees for Technical Services u/s 9(1)(vii) of Income Tax Act.
February 15, 2023 Case Laws Income Tax AT

Domain Name Registration Fees Classified as Royalties u/s 9(1)(vi) of Income Tax Act; Taxable in India and USA.
February 15, 2023 Case Laws Customs HC

Court Finds Violation of Natural Justice: Show Cause Notice Not Served as Required by Customs Act Section 153(1.
February 15, 2023 Case Laws Customs HC

Revisional Authority Failed to Verify Amendments in Brand Rates for Duty Drawback per Circular 18 September 2003, Clause 3(c).
February 15, 2023 Case Laws Customs AT

Mosquito Swatters Confiscated as Prohibited Items; Redemption Denied, Case Reconsidered Under Customs Act Section 112.
February 15, 2023 Case Laws Customs AT

Customs House Agent Cleared of Penalty Due to Lack of Evidence in Complex Classification Case.
February 15, 2023 Case Laws Companies Law HC

Court Rules Optional Gown Dress Code for Advocates Outside Supreme or High Court Doesn't Violate Natural Justice or Equity.
February 15, 2023 Case Laws Companies Law HC

Foreign Arbitral Award Rejected: Concealed Documents, FEMA Violations, and Fraudulent Share Valuation by Petitioners.
February 15, 2023 Case Laws Insolvency and Bankruptcy AT

Court Orders Liquidation; Rejects Committee's Resolution Plan for Corporate Debtor; CoC Failed to Follow CIRP Regulations.
February 15, 2023 Case Laws Service Tax AT

Commissioner (Appeals) Can Proceed Without Show Cause Notice for Interest Recovery; No Legal Barrier Exists.
February 15, 2023 Case Laws Service Tax AT

Rule 3 Governs Service Provision for Export Activities: Focus on Recipient Location, Not Physical Presence.
February 15, 2023 Case Laws Service Tax AT

Penalties u/ss 76 and 78 not applicable for Section 73(A) demands; Rs. 10,000 penalty u/s 77 imposed.
February 15, 2023 Case Laws Indian Laws HC

Chartered Accountant Reprimanded for Misconduct in Client Solicitation During Club Elections, High Court Rules on Proportionality.

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