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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 1 to 50 of 505 Records

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March 31, 2023 News Indian Laws

India Unveils Dynamic Foreign Trade Policy 2023 to Boost Exports, Enhance Trade Framework, and Promote Sustainable Growth.
March 31, 2023 Case Laws GST HC

High Court Rules Tax Order Unsustainable: Valuation and Show Cause Notice Flawed Under GST Section 130, Ignoring Section 74.
March 31, 2023 Case Laws GST HC

Court Orders Release of Detained Goods Upon Payment of 200% Tax, Despite Invoice Below Limit, u/s 129(1)(a.
March 31, 2023 Case Laws Income Tax HC

High Court Orders Reconsideration of ROI Delay Due to COVID-19 Challenges u/s 119(2)(b) for PCIT.
March 31, 2023 Case Laws Income Tax HC

Notices for Reopening Assessments for 2013-14 and 2014-15 Time-Barred Under Pre-April 2021 Income Tax Act Provisions.
March 31, 2023 Case Laws Income Tax AT

Section 154 Rectification: Holiday Payments' Doubtfulness Not an Obvious Mistake, Can't Address Alleged Bad Faith in Explanations.
March 31, 2023 Case Laws Income Tax AT

Reconsideration of Late Filing Fee u/s 234E for Delayed TDS Returns by Gujarat Government.
March 31, 2023 Case Laws Income Tax AT

Final Tax Assessment on Offshore Goods Supply Invalid Due to Violations of Sections 144C(10) & 144C(13.
March 31, 2023 Case Laws Income Tax AT

Assessment Reopening u/s 147 Challenged; Lack of Cross-Examination Hindered Defense, Requires Re-evaluation by Assessing Officer.
March 31, 2023 Case Laws Income Tax AT

Interest Expenses Disallowed for SBI Loan Due to No Income Reported from Related Property; Assessee Lacked Evidence.
March 31, 2023 Case Laws Income Tax AT

Insurance Charges Not Part of Export Turnover for 10AA Deduction Calculation Due to Non-Inclusion in Export Revenue.
March 31, 2023 Case Laws Income Tax AT

Income Tax Appellate Tribunal's Single Member Bench Jurisdiction Based on Assessed Income Per Section 255(3) Limit of Rs. 50 Lakhs.
March 31, 2023 Case Laws Customs SC

LCD Panels Classification: Not Limited to TV or Audio, Serve Multiple Functions, Classified Under Heading 90.13.
March 31, 2023 Case Laws Customs HC

Court Upholds DGFT's Authority to Amend Import Policy; Gazette Notification Signatory Not Grounds for Challenge.
March 31, 2023 Case Laws Customs HC

High Court Dismisses Petition for Failing to Meet EPCG Export Obligations; Shipping Bill Copies Not Filed Correctly.
March 31, 2023 Case Laws SEBI HC

Karvy Stock Broking faces fraud allegations impacting thousands; investors have legal avenues to contest authority decisions.
March 31, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Allows Appellant to File Claim with Resolution Professional Before Admission Order in CIRP Case.
March 31, 2023 Case Laws FEMA HC

Court Upholds Search u/s 37 of FEMA; Petitioner's Challenge Dismissed, Search and Summons Deemed Lawful.
March 30, 2023 Case Laws GST AAR

PVC Cushion Mats for Cars Classified Under GST Tariff Chapter 39 with 18% Tax Rate.
March 30, 2023 Case Laws GST AAR

GST Applies to Space Leasing for Hospital Gastroenterology Services; Exemption for Healthcare Services Not Applicable.
March 30, 2023 Case Laws Income Tax AT

No Penalty for Non-Compliance: Appellant Not Notified of Special Audit u/s 142(2A) by Assessing Officer.
March 30, 2023 Case Laws Income Tax AT

Assessee challenges Section 68 additions over disputed cash deposits, denies ownership, and seeks investigation for clarity.
March 30, 2023 Case Laws Income Tax AT

Court Upholds 7.375% Interest Rate Plus 1% Markup as Arm's Length for USD Loan Transfer Pricing Adjustment.
March 30, 2023 Case Laws Income Tax AT

Assessing Officer Must Review VRS Expenditure Details as Directed by Dispute Resolution Panel u/s 144C(8.
March 30, 2023 Case Laws Income Tax AT

TDS Credit Must Be Split Between Spouses u/s 5A of Income Tax Act, Goa's Portuguese Civil Code Applies.
March 30, 2023 Case Laws Customs HC

Court Grants De-sealing of Premises; Clarifies Seizure Rules Under Customs Act Sections 110, 121, and 142.
March 30, 2023 Case Laws Customs HC

Court Upholds Withholding Confidential Note Sheet in Anti-Dumping Case Under RTI Act to Protect Economic Interests.
March 30, 2023 Case Laws Customs HC

Document Identification Number Essential for Valid Customs Communications u/s 151A of the Customs Act.
March 30, 2023 Case Laws Customs HC

Court Rules Demand Invalid Without Show Cause Notice for Clearing Agents u/s 28.
March 30, 2023 Case Laws Customs AT

Customs Duty Valuation: Wholesale Prices Not Retail Under SWM Rules for CVD on Non-Consumer Goods Sales.
March 30, 2023 Case Laws Insolvency and Bankruptcy SC

CIRP Withdrawal u/s 12A: IRP's Objections Dismissed; Regulation 30A Safeguards Met by Operational Creditor.
March 30, 2023 Case Laws Insolvency and Bankruptcy AT

NCLAT Confirms CoC's Authority to Issue Fresh RFRP Under CIRP Regulations; Adjudicating Authority's Decision Upheld.
March 30, 2023 Case Laws Money Laundering HC

Court Urges Agencies to Expedite Money Laundering Investigation Involving Multiple Parties, Stresses Timely Conclusion Without New Orders.
March 30, 2023 Case Laws VAT and Sales Tax HC

Court Dismisses Appeal After 2569-Day Delay; Lawyer's Illness and Death Not Sufficient Justification for Late Filing.
March 29, 2023 Circulars Income Tax

PAN Inoperative u/r 114AAA: No Tax Refunds, Higher TDS and TCS Rates Applied.
March 29, 2023 Case Laws GST HC

Court Orders Personal Hearing for GST Wage Valuation Case; Petitioner Must Pay 50% GST Deposit.
March 29, 2023 Case Laws GST HC

Court Orders Reconsideration of GST Registration Cancellation, Citing Apex Court's Extension of Limitation Periods.
March 29, 2023 Case Laws GST AAR

Pre-owned vehicle leasing taxed like new vehicles, based on specs like engine capacity and fuel type, per Chapter 87.
March 29, 2023 Case Laws GST AAR

Pre-packaged rice exports up to 25kg count as supply under GST when billed to exporter but shipped to port.
March 29, 2023 Case Laws GST AAR

Sugarcane Juice Not Classified as Agricultural Produce; Subject to 12% GST Due to Altered Composition.
March 29, 2023 Case Laws GST AAR

Spraying Agrochemicals for Farmers Exempt from Tax under Notification No. 12/2017-CT, Rules AAR Decision.
March 29, 2023 Case Laws GST AAR

Water Distribution and Supply Services Not Exempt from GST for Residential Societies Under Current Regulations.
March 29, 2023 Case Laws GST AAR

LLP in security services must charge GST as it is a body corporate under the GST Act, 2017. Excluded from entry 14.
March 29, 2023 Case Laws GST AAR

Thermal fogging machines for pest control classified as mechanical appliances, subject to 18% GST, says AAR.
March 29, 2023 Case Laws GST AAR

GST Rates for Solar Products Clarified: 12% for Complete Systems, 18% for Inverter-Battery Combo Only.
March 29, 2023 Case Laws Income Tax HC

High Court quashes assessment reopening u/s 147; no new evidence found, full disclosure by petitioner confirmed.
March 29, 2023 Case Laws Income Tax HC

High Court Remands NIL TDS Request Rejection for Reconsideration Due to Non-Speaking Order Violating Natural Justice Principles.
March 29, 2023 Case Laws Income Tax AT

India-Malaysia DTAA: Income Not Taxable if Treaty Provisions Apply, Section 90(2) Favors Beneficial Provisions for Assessee.
March 29, 2023 Case Laws Income Tax AT

Notice Issued u/s 148 by Non-Jurisdictional Officer Deemed Invalid Due to Lack of Jurisdiction.
March 29, 2023 Case Laws Income Tax AT

Income Tax Act Section 2(22)(e): Share Application Money Deemed Dividend, Taxed on Company's Accumulated Surplus.

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