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Highlights / Annotations / Catch Notes For March of 2023

Home Highlights March March 2023 Year 2023

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Showing 51 to 100 of 505 Records

123 4 5 6........ 11

March 29, 2023 Case Laws Income Tax AT

Interest Taxability for Indian Branches: Limited Independence in PE Profit Calculations, Not Head Office or Overseas Branches.
March 29, 2023 Case Laws Income Tax AT

Court Deletes Tax Additions for Senior Widow; Cash on Hand for Medical Needs Not Suspicious u/ss 68, 115BBE.
March 29, 2023 Case Laws Income Tax AT

Gift Expenses Allowed: Taxpayer's Claim Supported by Bills, Upheld by CIT(A) Against AO's Disallowance per MCI Guidelines.
March 29, 2023 Case Laws Income Tax AT

Tax Deduction Denied: Section 54 Dispute Over Timing of Property Acquisition and Eligibility for New House Purchase Deduction.
March 29, 2023 Case Laws Income Tax AT

Property Sale Income Taxed on AOP Members as Real Owners, Based on Individual Proportional Holdings.
March 29, 2023 Case Laws Customs AT

Department's Review Order Challenged Over Limitation Period; Lacks Evidence of Timely Notification to Commissioner (Appeals.
March 29, 2023 Case Laws Customs AT

Fee for Technical Knowhow Excluded from Customs Valuation, Affirms Commissioner (Appeals.
March 29, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Application Rejected: Funds Not Disbursed as Financial Debt to Corporate Debtor u/s 7.
March 29, 2023 Case Laws Indian Laws SC

Borrower Accounts in India: Notice and Fair Hearing Required Before Fraud Classification, Ensuring Transparency and Fairness.
March 28, 2023 Case Laws GST HC

Court Remands Case for Reassessment; Petitioner to Get Fair Chance to Defend Against Confiscation and Penalty.
March 28, 2023 Case Laws Income Tax SC

Supreme Court clarifies limitation period for block assessments under Income Tax Act Sections 158BC & 158BE, based on last Panchnama.
March 28, 2023 Case Laws Income Tax HC

Section 147 Notices for 2013-14 and 2014-15 Assessments Are Time-Barred, Cannot Be Issued Under Amended Provisions.
March 28, 2023 Case Laws Income Tax AT

Assessing Officer Must Act Fairly u/s 68 & 115BBE; Arbitrary Actions Deemed Erroneous Without Adequate Justification.
March 28, 2023 Case Laws Income Tax AT

Salary Payments Unpaid: No TDS u/s 192; Assessing Officer Wrong to Add u/s 40(a)(ia.
March 28, 2023 Case Laws Income Tax AT

Taxpayer Files Second Appeal Due to CIT(A)'s Mechanical Order, Faces Financial Loss and Mental Distress.
March 28, 2023 Case Laws Income Tax AT

No TDS Required on External Development Charges to HUDA, Says CIT(A), Section 40(a)(ia) Not Applicable.
March 28, 2023 Case Laws Income Tax AT

Assessing Officer's decision on unsold flats' ALV upheld; Section 263 revision deemed inappropriate per CBDT Circular.
March 28, 2023 Case Laws Customs HC

High Court Upholds Customs Decision Denying SAD Exemption for Rock Phosphate Import Without FCO Permission.
March 28, 2023 Case Laws Customs AT

High Court Clarifies Burden of Proof in Smuggling Cases: Statement Must Be Reiterated u/s 138B(1) for Validity.
March 28, 2023 Case Laws Customs AT

12V SMPS and components not eligible for duty exemption; not considered parts of IFWT per notification.
March 28, 2023 Case Laws Customs AT

Customs broker license revocation challenged; cross-examination request dismissal under Regulations 22(7) & 20(1) impacts credibility. Case reopened.
March 28, 2023 Case Laws Service Tax AT

Service Tax not applicable under reverse charge for software available in India, per Section 66A and Rule 3(ii).
March 28, 2023 Case Laws Central Excise HC

Court Supports CENVAT Credit Recovery for Double Duty Payment on Inputs, Aligns with CENVAT Scheme Principles.
March 27, 2023 Case Laws GST HC

Court Rules GST Registration Valid Despite Business Relocation; Cancellation Ab Initio Overturned for Delhi-Based Entity.
March 27, 2023 Case Laws GST HC

High Court sets aside order; procedural error found in denying Input Tax Credit u/s 16(2)(c) of CGST Act.
March 27, 2023 Case Laws GST AAAR

Outgoing Member's Payment to Housing Society Taxable Under GST as Advance for Services.
March 27, 2023 Case Laws Income Tax HC

Assessing Officer Fails to Justify Tax Refund Withholding Due to Lack of Specific Reasons u/s 241A.
March 27, 2023 Case Laws Income Tax HC

Assessment Order u/ss 143(3) & 144B Criticized for Poor Structure and Improper Procedure.
March 27, 2023 Case Laws Income Tax HC

Res Judicata in Taxation: Prior Tribunal Decisions Can Influence Current Assessments u/s 11 If Facts Remain Consistent.
March 27, 2023 Case Laws Income Tax AT

Interest on Late TDS Payment is Deductible as Compensatory u/s 37(1) of the Income Tax Act.
March 27, 2023 Case Laws Income Tax AT

Late Tax Return Denies Carry Forward of Losses and Exemptions Under Income Tax Act Sections 11 and 12.
March 27, 2023 Case Laws Income Tax AT

Section 147 Reopening Flawed: AO Misinterprets Facts, Incorrectly Applies Section 68 on Nonexistent Credit Entries.
March 27, 2023 Case Laws Income Tax AT

Assessment Reopening u/s 147 and Receipt Addition u/s 68 Deemed Unwarranted Due to General Allegations.
March 27, 2023 Case Laws Income Tax AT

Assessee Not in Default for Incorrect Form 15G/15H Upload Despite Non-Compliance with Section 194A Tax Deduction Rules.
March 27, 2023 Case Laws Income Tax AT

Assessee Denied Section 54F Tax Exemption for Using Gift Deed as Colorable Device to Evade Taxes on Capital Asset Sale.
March 27, 2023 Case Laws Income Tax AT

Incorrect Application of Section 50C for Property Transfer as Stock in Trade Overturned; Additions Deleted.
March 27, 2023 Case Laws Income Tax AT

Shares Gifted to Assessee Taxed as Capital Gains, Not Income from Other Sources, Section 56(1) Inapplicable.
March 27, 2023 Case Laws Income Tax AT

IT Support Payments Not Classified as Income, Technical Fees, or Royalty Under Indian Tax Law and DTAA.
March 27, 2023 Case Laws Customs HC

Court Allows Provisional Release of Kiwi Fruit Consignments from UAE; Petitioner Agrees to Conditions Pending Final Order.
March 27, 2023 Case Laws Customs AT

Unjust Enrichment Refunds: Chartered Accountant Certificates Valid if Consistent with Financial Accounts in Customs Cases.
March 27, 2023 Case Laws Customs AT

Manual Breast Pumps Classed Under CTH 39269090 for Self-Use by Mothers, Not Medical Devices.
March 27, 2023 Case Laws Customs AT

Appeal Restoration Application Dismissed After Six-Year Delay; Customs Act Proceedings Considered Separate from Exporter Actions.
March 27, 2023 Case Laws Central Excise SC

Erroneous refund recovery allowed without extra notice if proceedings start within Section 35E timeframe under Central Excise Act.
March 27, 2023 Case Laws Central Excise AT

Director's Penalty u/r 15(1) Overturned in CENVAT Credit Case; Employee Not Liable for Credit Decisions.
March 27, 2023 Case Laws Central Excise AT

Court Rules SEZ Refunds Must Be Granted Despite Procedural Errors; Exemption Intended to Be Absolute.
March 27, 2023 Case Laws Central Excise AT

Extended Limitation Period Unjustified: No New Evidence Found; Duty Based on Existing Invoices.
March 27, 2023 Case Laws Central Excise AT

Subsidy Excluded from Transaction Value; Full Sales Tax Collected Must Be Paid by Assessee Under Promotion Policy.
March 25, 2023 Case Laws GST HC

High Court Reviews Denial of Input Tax Credit Refund for Export of Services u/s 2(6) of IGST Act.
March 25, 2023 Case Laws GST AAR

Goods Supplied Overseas Without Entering India Not Taxable Under GST, Remain Outside Taxable Territories.
March 25, 2023 Case Laws GST AAR

Aircraft Type Rating Training for Commercial Pilots Subject to GST, Not Considered Statutory Service by DGCA.

123 4 5 6........ 11

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