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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 301 to 350 of 505 Records

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March 14, 2023 Case Laws GST HC

Court Rules GST Registration Cancellation Revocation Benefits Revenue, Doesn't Affect Third-Party Rights or Prejudice Others.
March 14, 2023 Case Laws Income Tax HC

Notice for Reopening Assessment Must State Assessee's Failure to Disclose Facts u/s 147.
March 14, 2023 Case Laws Income Tax HC

High Court Quashes Reassessment Order: Procedural Violation u/ss 148A(b) and 148A(d) of the Income Tax Act.
March 14, 2023 Case Laws Income Tax HC

Mauritius TRC Validates Tax Exemption for Petitioner, No Indian Capital Gains Tax on Share Sales, Says Court.
March 14, 2023 Case Laws Income Tax HC

High Court Grants Tax Exemption; Investment Criteria Irrelevant at Initial Approval Stage Per Supreme Court Ruling.
March 14, 2023 Case Laws Income Tax HC

Faceless assessment annulled u/s 144B due to missing draft order; fresh proceedings to include personal hearing.
March 14, 2023 Case Laws Income Tax AT

Court Rules on MAT Book Profit Offset Using Clause (iii) of Explanation-1, Section 115JB(2) of Income Tax Act.
March 14, 2023 Case Laws Income Tax AT

Assessing Officer Must Follow Higher Authority's Directive to Allow Set-Off of Business Losses as Claimed by Taxpayer.
March 14, 2023 Case Laws Income Tax AT

PCIT finds AO failed to verify share premium, interest issues u/s 56(2)(vii), Rule 11UA(2)(b); revision quashed.
March 14, 2023 Case Laws Income Tax AT

Expenses for Conferences Disallowed: Assessee Failed to Provide Healthcare Professionals' Details for Reimbursements.
March 14, 2023 Case Laws Income Tax AT

PCIT Revises Assessment u/s 263 as AO Fails to Investigate Unexplained Cash Deposits by Appellant.
March 14, 2023 Case Laws Income Tax AT

Assessing Officer Must Verify TDS Certificates; Cannot Deny Credit Arbitrarily. Check for Relief via Rectification Application.
March 14, 2023 Case Laws Income Tax AT

Assessee's retracted statement u/s 133A deemed non-evidentiary; unexplained investment addition invalid.
March 14, 2023 Case Laws Customs AT

Customs House Agent Penalized for Abetting Fraudulent Exports u/ss 114(iii) and 114AA of Customs Act 1962.
March 14, 2023 Case Laws Insolvency and Bankruptcy AT

Appellant barred from Section 9 Insolvency proceedings due to dispute after Section 8 notice; must follow Distributorship Agreement remedies.
March 14, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Cannot Be Initiated u/s 9 of IBC Due to Genuine Dispute Over Operational Debt.
March 14, 2023 Case Laws Service Tax AT

Service Tax Exemption on Seed Capital Assistance Scheme: 1% and 10% Charges Deemed as Loan Interest, Not Service Charges.
March 14, 2023 Case Laws Central Excise AT

Toothbrushes for export valued correctly u/s 4 of Central Excise Act; no retail price needed.
March 14, 2023 Case Laws VAT and Sales Tax SC

Dealers Must Prove ITC Claims u/s 70 KVAT Act with Detailed Transaction Records, Not Just Invoices.
March 13, 2023 Case Laws GST HC

Court Rules 200% Penalty for Expired E-Way Bill Excessive; Orders Refund Due to No Confiscation in Transit.
March 13, 2023 Case Laws GST HC

Court Upholds Penalty Imposed for Missing E-Way Bill; Petitioner Pays Without Objection, No Unlawful Action Found.
March 13, 2023 Case Laws Income Tax AT

CIT's Inconsistent Approach Invalidates Jurisdiction Assumption u/s 263 in Taxpayer's Shipping Income Case.
March 13, 2023 Case Laws Income Tax AT

CIT Confirms Additions for Bogus Purchases u/s 263 After Assessee Fails to Dispute Fraudulent Creditor Information.
March 13, 2023 Case Laws Income Tax AT

Appeal Dismissal Incorrect: Assessee's Taxes Paid on Original Return, Revised Return Deemed Non-Existent u/s 249(4.
March 13, 2023 Case Laws Income Tax AT

Ride-sharing company not liable for TDS on "Ride Charges" u/s 194C; drivers contract directly with riders.
March 13, 2023 Case Laws Income Tax AT

Penalty Imposed for Misreporting Unaccounted Rental Income u/s 270A; 200% Tax Penalty Deemed Appropriate by AO.
March 13, 2023 Case Laws Income Tax AT

Payments to CGTM France for services not taxable as "fees for technical service" under IT Act Sec 195; No TDS required.
March 13, 2023 Case Laws Income Tax AT

No Penalty for Late Filing: Taxpayer's Loss and Lack of Advantage u/ss 271B and 44AB.
March 13, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment: TPO to Reassess Benchmarking with Foreign Associated Enterprise as Tested Party for Onsite Development Fee.
March 13, 2023 Case Laws Customs AT

Imported Goods Misclassification: Customs Ignored Mutilation Request, Redemption Fine Reduced, Section 112 Penalty Set at Rs. 10,000.
March 13, 2023 Case Laws Service Tax AT

Services Classified as Business Support Services, Not Business Auxiliary Service, Per Service Tax Regulations and Case Law.
March 13, 2023 Case Laws Central Excise AT

Interest Demand Nullified by Commissioner (Appeals) from 1983 to 1997 Based on OIO 9/97 Deemed Erroneous.
March 13, 2023 Case Laws Central Excise AT

CENVAT Credit Transfer Approved u/r 10: Department Must Allow Credit Shift to Lessee Unit Due to Mutual Agreement.
March 13, 2023 Case Laws VAT and Sales Tax HC

Penalty and assessment orders for 2009-10 and 2010-11 annulled, Tribunal's restoration order set aside.
March 13, 2023 Case Laws VAT and Sales Tax HC

Court Rules Loading and Transport Charges Part of Taxable Turnover for VAT and Sales Tax Purposes.
March 11, 2023 Case Laws GST HC

Show cause notice issued without evidence of fraud or tax evasion; lacked independent assessment or justification.
March 11, 2023 Case Laws GST AAR

Purchasers lose Input Tax Credit if any seller in the supply chain fails to meet tax obligations under the Act.
March 11, 2023 Case Laws Income Tax HC

Reopening of Income Tax Assessment u/s 147 Due to Suspicious Cash Transactions in Retail Appliance Business.
March 11, 2023 Case Laws Income Tax HC

Court Rules Reopening of Assessment u/s 148 Invalid Due to Lack of New Evidence, Just a Change of Opinion.
March 11, 2023 Case Laws Income Tax AT

Property Sale Consideration Enhanced u/s 50C; Lacks Evidence, Deemed Unsustainable for Capital Gains Tax.
March 11, 2023 Case Laws Income Tax AT

Assessee qualifies for tax exemption u/s 54B; agricultural land sold and purchased within required timeframe.
March 11, 2023 Case Laws Income Tax AT

PCIT's attempt to revisit AO's reviewed facts u/ss 143 and 147 ruled unjustified legally and factually.
March 11, 2023 Case Laws Income Tax AT

Registration Denial u/s 12A: Key Issues Include Trust Genuineness and Alignment of Activities with Objectives.
March 11, 2023 Case Laws Income Tax AT

Transfer Pricing Dispute: Associated Enterprises and Arm's Length Price u/s 92A(2) of Income Tax Act.
March 11, 2023 Case Laws Income Tax AT

CIT Revises Tax Assessment u/s 263 Due to Excessive Depreciation Claim Affecting Section 115JB Tax Computation.
March 11, 2023 Case Laws Income Tax AT

Sections 4 & 5 of Income Tax Act subject to Section 90; DTAA impacts capital gains tax exemptions in India.
March 11, 2023 Case Laws Income Tax AT

TPO Cannot Set Arm's Length Price to Nil Without Following Prescribed Methods in International Transactions.
March 11, 2023 Case Laws Customs AT

EOU's DTA Job Work Permission Withdrawn on Suspicion: Violation of Natural Justice and Arbitrariness Cited.
March 11, 2023 Case Laws Insolvency and Bankruptcy HC

Court Upholds Constitutionality of Section 7 in Insolvency and Bankruptcy Code; Dismisses Claims of Discrimination Against Debtors.
March 11, 2023 Case Laws Insolvency and Bankruptcy AT

205 Flats Excluded from Debtor's Assets; Corporate Veil Lifted; CoC-Approved Resolution Plan Bars Amendments by Creditors.

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