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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 351 to 400 of 505 Records

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March 11, 2023 Case Laws Service Tax AT

Exporter Challenges Unjust Rejection of CENVAT Credit Refund; ST-3 Return Not a Relevant Document for Credit Admissibility.
March 11, 2023 Case Laws Service Tax AT

Penalties under Finance Act Sections 77 & 78 inapplicable without evidence of intent to evade tax. Accusations lack substantiation.
March 11, 2023 Case Laws Service Tax AT

Appeal Challenged for Non-Compliance with Pre-Deposit Requirement u/s 35F of the Central Excise Act.
March 11, 2023 Case Laws Central Excise AT

Clandestine Removal Claims Under Central Excise Act Require Independent Evidence Beyond Income Tax Probes.
March 11, 2023 Case Laws Central Excise AT

Department's Case on Consumable Charges Collection Fails Due to Lack of Evidence in Show Cause Notice.
March 11, 2023 Case Laws Indian Laws HC

Authorized Cheque Signatory Not "Drawer" u/s 143A NI Act; No 20% Deposit Required in Section 148 Appeals.
March 10, 2023 Case Laws GST HC

High Court Sets Aside Assessment Orders Due to Violation of Natural Justice u/s 75(4); Personal Hearing Skipped.
March 10, 2023 Case Laws GST AAAR

Advance Ruling Applies Only to Parties Involved, Not Universally Applicable to Others, Clarifies Authority.
March 10, 2023 Case Laws GST AAR

Tipper Body Construction: 28% GST for Owned Chassis, 18% GST for Customer-Supplied Chassis.
March 10, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Payments to US Company Not Taxable in India u/s 195, Citing DTAA.
March 10, 2023 Case Laws Income Tax HC

High Court Rules Demand Notice with Draft Assessment Order u/s 144C Enforceable; Section 292B Doesn't Correct ACIT Error.
March 10, 2023 Case Laws Income Tax HC

Court Orders Fresh Evaluation of Assessment u/s 147; AO to Provide Hearing After Ignoring Response.
March 10, 2023 Case Laws Income Tax HC

High Court Invalidates Order on Assessment Reopening Due to Mismatch in Notices u/ss 148A(b) and 148A(d).
March 10, 2023 Case Laws Income Tax AT

Trust's Audi Purchase: Expense Allowance Questioned for Luxury Status, Past Claims Accepted Without Issue.
March 10, 2023 Case Laws Income Tax AT

Trust's 12A Registration Denied, Affecting Section 11 Exemption; Genuine Charitable Activities Under Scrutiny by Commissioner.
March 10, 2023 Case Laws Income Tax AT

TPO's 'NIL' ALP Decision on WeWork Management Fee Unjustified; Assessee Relies on WeWork's Expertise for India Operations.
March 10, 2023 Case Laws Income Tax AT

Tax Deduction for Bad Debts: No Proof Needed Before Writing Off u/s 36(1)(vii) and 36(2) of Income Tax Act.
March 10, 2023 Case Laws Income Tax AT

Assessment Reopening and Addition Justified: AO Had "Reason to Believe" Based on Sections 133(6) and 131 Inquiries.
March 10, 2023 Case Laws Income Tax AT

Slump sale between Indian subsidiaries of foreign holding company not an international transaction under Income Tax Act Section 92B.
March 10, 2023 Case Laws Indian Laws SC

Supreme Court Overturns ITAT Member's Compulsory Retirement Due to Unproven Allegations, Lacking Public Interest Justification.
March 10, 2023 Case Laws Indian Laws HC

MHI Criticized for Violating Natural Justice by Blacklisting Company from PLI Scheme Without Hearing.
March 9, 2023 Case Laws Customs AT

Penalty u/s 114 Upheld for Attempted Export of Prohibited Red Sanders Without License; Goods Confiscated u/s 113.
March 9, 2023 Case Laws GST HC

Petitioner's GST Registration Cancellation Revoked; No Outstanding Amount Found in January 2021 Order.
March 9, 2023 Case Laws Income Tax HC

Unexplained Delay in Penalty u/s 271C Raises Validity Concerns Due to Limitation Period Lapse.
March 9, 2023 Case Laws Income Tax HC

Court Dismisses Claim of Prejudice in Faceless Income Tax Inquiry; "Technically Not Feasible" Argument Rejected u/s 142B(1)(a.
March 9, 2023 Case Laws Income Tax AT

Dispute Over Solid Waste Disposal Expenses: Contingent or Accrued Liability? Compliance with Section 145 of Income Tax Act Confirmed.
March 9, 2023 Case Laws Income Tax AT

Section 172: Shipping Business in UAE Benefits from India-UAE DTAA; Residency Based on Registration, Not Nationality.
March 9, 2023 Case Laws Income Tax AT

CIT's Revision u/s 263: PCIT Overlooks Partnership Deed Facts on Partner Remuneration Limits Per Section 40(b).
March 9, 2023 Case Laws Income Tax AT

Income Tax Commissioner Revises AO's Error on Rental Income Classification u/s 263; Business vs. House Property Income.
March 9, 2023 Case Laws Income Tax AT

Tax authorities' Section 68 addition for unexplained loans overturned; relied on third-party statement without confronting assessee.
March 9, 2023 Case Laws Income Tax AT

Testing Services Under India-Finland DTAA Deemed Taxable in India Due to Service Utilization in Indian Territory.
March 9, 2023 Case Laws Income Tax AT

PCIT's Decision u/s 263 Questioned for Lack of Proper Judgment in Income Tax Assessment Order Review.
March 9, 2023 Case Laws Income Tax AT

NRI Cash Deposit Issue: No RBI or FEMA Permission Needed for Canceled Land Sale Agreement, No Actual Purchase Made.
March 9, 2023 Case Laws Income Tax AT

Final assessment order without draft u/s 144C is unlawful; subsequent proceedings deemed invalid.
March 9, 2023 Case Laws Income Tax AT

Penalty u/s 271AAB Not Justified: Disallowance u/s 14A Isn't Undisclosed Income Post Search Operation.
March 9, 2023 Case Laws Service Tax HC

High Court Waives Pre-Deposit Requirement, Eases Appeal Process During CIRP Under Insolvency Code.
March 9, 2023 Case Laws Service Tax AT

Leased Circuit Service Tax Applicable Only if Provider is 'Telegraph Authority' Under Relevant Act.
March 7, 2023 Case Laws GST HC

High Court Rules: Orders from Appellate Authority Must Be Followed Despite Plans to Appeal, Upholding Rule of Law.
March 7, 2023 Case Laws GST HC

GST Refund Reassessment Ordered: Late Filing Reviewed for Time Limitation and Merits by Assistant Commissioner.
March 7, 2023 Case Laws Income Tax AT

Offshore Supply of Elevators, Escalators to Indian Metros Not Taxable Under India-China DTAA: No PE in India.
March 7, 2023 Case Laws Income Tax AT

Incorrect Set-Off of Business Losses Violates Income Tax Act Section 72(2), Misaligning with Proper Offset Method.
March 7, 2023 Case Laws Income Tax AT

Assessee's Cash Deposits Explained, AO's Section 69A Classification Overturned, Section 115BBE Tax Imposition Challenged Successfully.
March 7, 2023 Case Laws Income Tax AT

Audit Objection on Factual Issues Can't Justify Reopening u/s 147; Change of Opinion Isn't Valid Reason.
March 7, 2023 Case Laws Income Tax AT

Government Employee Retirement: Full Tax Exemption on Earned Leave Encashment at Malviya National Institute per Section 10(10AA).
March 7, 2023 Case Laws Income Tax AT

Court Rules Surrendered Income as Business Income; Revenue Must Prove Other Sources Exist Under Tax Law Requirements.
March 7, 2023 Case Laws Customs HC

High Court grants exemption for aircraft in non-scheduled passenger services, meeting Condition 104 requirements despite no tariff publication.
March 7, 2023 Case Laws Customs AT

Customs Duty Refund Denied: Commissioner (Appeals) Rules Claim Time-Barred Due to Late Filing.
March 7, 2023 Case Laws Money Laundering HC

High Court Dismisses Petitioner's Attempts to Block Enforcement Directorate's Production Warrant in Money Laundering Case.
March 7, 2023 Case Laws Central Excise AT

Challenge to Section 26 Penalty: Invoices Issued Without Goods; Transporter Ledger Inconsistencies Weakens Revenue's Case.
March 7, 2023 Case Laws VAT and Sales Tax HC

Undervaluation of Goods in Transit Doesn't Justify Confiscation of Goods or Vehicle; VAT and Sales Tax Context.

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