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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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March 6, 2023 Case Laws GST HC

Transporting Goods in Unlisted Vehicles May Indicate Misuse; Authorities Not Required to Investigate Reasons Without Proper E-Way Bill.
March 6, 2023 Case Laws GST HC

Transporter Penalized for Expired E-Way Bill Violation; No Leniency Allowed Under Current Legislation.
March 6, 2023 Case Laws Income Tax AT

Tax Survey Income: Classification Debate u/s 69 vs. Business Income; Accounting Practices Influence Decision.
March 6, 2023 Case Laws Income Tax AT

CIT-A's Deletion of Addition Deemed Invalid Due to Rule 46A Violation in Unexplained Investment Case u/s 69.
March 6, 2023 Case Laws VAT and Sales Tax HC

Goods Classified as Ayurvedic Medicines, Fall Under Entry 31 of Punjab VAT Act, 2005; 4% Tax Rate Applied.
March 6, 2023 Case Laws GST HC

Court Denies Bail Request Due to Serious Charges and Risk of Witness Intimidation in Cheating Case.
March 6, 2023 Case Laws GST HC

High Court Orders CGST Commissioner to Review and Decide on Rectification Application u/s 74-174(2) of CGST Act 2017.
March 6, 2023 Case Laws Income Tax HC

High Court Rules on Invalid Reopening of Assessment u/s 147 Due to Errors in Provided Reasons.
March 6, 2023 Case Laws Income Tax AT

Taxpayer's Tax Credit Valid Even If Employer Fails to File Revised TDS Return; Not Taxpayer's Responsibility.
March 6, 2023 Case Laws Income Tax AT

Revision Initiated u/s 263 for Disallowance of Interest Expenses u/s 36(1)(iii) of Income Tax Act.
March 6, 2023 Case Laws Income Tax AT

Futures and Options losses are business losses, not speculation, per section 43(5) proviso. Set off against other business income.
March 6, 2023 Case Laws Income Tax AT

Section 80IA allows tax deductions for infrastructure facilities without monetary limits on investment, including biomedical waste management.
March 6, 2023 Case Laws Income Tax AT

Assessee Allowed Deduction u/s 80IA(4) Due to Delayed ITR Filing Caused by Departmental Website Issues.
March 6, 2023 Case Laws Income Tax AT

Marketing Support Services Not Technical Under India-USA Tax Treaty, Article 12(4); No 'Make Available' Condition Met.
March 6, 2023 Case Laws Income Tax AT

DRP's TNMM method for software consultancy transfer pricing reversed; TPO directed to use CUP method instead.
March 6, 2023 Case Laws Customs HC

High Court clarifies that Commissioner must issue, not serve, notice within 90 days of receiving offence report.
March 6, 2023 Case Laws Customs AT

Government May Reject Anti-Dumping Duty Despite Positive Recommendation; Must Document Reasons for Transparency and Accountability.
March 6, 2023 Case Laws Companies Law HC

Court Allows Filing Under Companies Fresh Start Scheme After Delay Due to Restored Director ID; Fees Applicable.
March 6, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court modifies relief under Article 142, extends benefits to retail debenture holders in company dissolution case.
March 6, 2023 Case Laws Insolvency and Bankruptcy AT

Option Agreements Declared Null and Void Under IBC Sections 43 and 45; Affects 'Chambers' Project Property Interests.
March 6, 2023 Case Laws Service Tax AT

Refund Rejected: No Revised Return Filed u/r 7B of Service Tax Rules or Section 142(9) of CGST Act.
March 6, 2023 Case Laws Service Tax AT

Assistant Commissioner Issues New SCN Challenging Tribunal Decision; Possible Interest Obligation u/s 11BB of Excise Act.
March 6, 2023 Case Laws VAT and Sales Tax HC

Tax Rate on Wheat Bran Sale to NALCO Requires State Notification to Classify as Industrial Input.
March 6, 2023 Case Laws VAT and Sales Tax HC

High Court Quashes Order: Denial of Cross-Examination Violates Natural Justice in Tax Assessment Case.
March 6, 2023 Case Laws VAT and Sales Tax HC

Court Upholds Purchase Tax on Out-of-State Goods Under TNVAT Act, Sets Aside Penalty Imposed by Lower Orders.
March 6, 2023 Case Laws VAT and Sales Tax HC

Tribunal Partially Upholds Tax Demand for 2008-09, Removes Interest and Penalty; Six-Year Limitation Not Expired.
March 6, 2023 Case Laws Indian Laws HC

Court Rules Cheque Dishonor Case Abusive; Discharges Accused Due to Lack of Offense Elements u/ss 138 & 141.
March 4, 2023 Case Laws Income Tax HC

Court Rules Fresh Assessment Order u/s 153A Barred by Sections 153(3) and 153(4) of Income Tax Act.
March 4, 2023 Case Laws Income Tax HC

Court Clarifies Tax Exemption for Scheduled Tribe Members u/s 10(26) of Income Tax Act, 1961.
March 4, 2023 Case Laws Income Tax HC

ITAT Confirms No TDS Deduction Needed for Freight to Non-Resident Ship Owners u/s 40(a)(ia.
March 4, 2023 Case Laws Income Tax AT

Revenue Must Verify Form 26AS Transaction Claims Before Assuming Unreported Income, Especially for Expense Reimbursements.
March 4, 2023 Case Laws Income Tax AT

Section 44BBB: Lower Profit Claims Allowed with Proper Books and Audits per Sections 44AA and 44AB.
March 4, 2023 Case Laws Income Tax AT

Assessing Officer Denies Bad Debt Claim on Unwritten-Off Term Loan Interest; Loan Still Listed as "Unsecured Considered Good.
March 4, 2023 Case Laws Income Tax AT

Incriminating Info from Searches Can't Trigger Section 148 Assessments; Only Section 153C Valid Until March 2021.
March 4, 2023 Case Laws Income Tax AT

Expense Reimbursement Not Classified as Fees for Technical Services Under Article 12(4) of India-Singapore DTAA.
March 4, 2023 Case Laws Income Tax AT

Lower Authority Incorrectly Reclassifies Partnership Firm as "Association of Persons" Without Proper Justification.
March 4, 2023 Case Laws Income Tax AT

Interest Payments by Indian Branches to Overseas Head Offices Non-Taxable Under DTAA, Despite Finance Act 2015 Amendment.
March 4, 2023 Case Laws Income Tax AT

Income Tax Act Sec 41(1): No Addition for Unexplained Creditors Without Proving Cessation of Liability.
March 4, 2023 Case Laws Income Tax AT

Court Rejects DCF Method in Favor of Net Asset Value Approach for ECL Shares u/r 11UA Valuation.
March 4, 2023 Case Laws Income Tax AT

Assessee Must Pay 20% of Disputed Demands and Provide Security of Rs. 35 Crores Within Two Weeks.
March 4, 2023 Case Laws Customs HC

Import License Delays Resolved: Submit Form X u/r 88 to DGFT for Quick Processing Within Three Weeks.
March 4, 2023 Case Laws Customs HC

High Court Rules DGFT Cannot Impose Conditions Contradicting Foreign Trade Policy or FTDR Act in License Issuance.
March 4, 2023 Case Laws Customs HC

Customs Authority waives demurrage charges; shipping line holds lien on goods pending CESTAT decision. Bank guarantee required.
March 4, 2023 Case Laws Customs AT

Court Rules Finished Leather Status Despite Minor Processing Deficiency; Buyer Accepted and Paid for Goods.
March 4, 2023 Case Laws Customs AT

Exemption Dispute: Are GoPro Cameras "Digital Still Image Video Cameras" Under Notification No. 50/2017-Cus?
March 4, 2023 Case Laws Companies Law AT

Tribunal Declares Circular Resolutions No. 1-6 Void for Not Being Properly Circulated to All Directors.
March 4, 2023 Case Laws Insolvency and Bankruptcy AT

Homebuyer Status Confirmed: Appellant Not Recognized as Financial Creditor u/s 7 of Insolvency Code 2016.
March 4, 2023 Case Laws Central Excise AT

Court Dismisses Central Excise Duty Demand Due to Lack of Evidence on Goods Marketability in Works Contract Case.
March 3, 2023 Case Laws GST HC

Court Rules Against Sale Certificate Rejection; Finds Rule 55-A Invalid Under GST Act.
March 3, 2023 Case Laws GST HC

Court Orders Reversal of Wrongly Reversed ITC with 6% Interest; Follows Bhumi Associates Case Precedent.

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