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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 151 to 200 of 481 Records

1 2 345 6 7 8........ 10

April 21, 2023 Case Laws Income Tax SC

High Court Reviews Tribunal's Arm's Length Price Decision in Section 260A Appeal; Supreme Court Orders Further Examination.
April 21, 2023 Case Laws Income Tax HC

Court Rules No TDS Deduction on External Development Charges to Haryana Urban Development Authority u/s 194I.
April 21, 2023 Case Laws Income Tax AT

Capital Gains Tax Applied to Agricultural Land Near Hindupur per Section 2(14)(iii) of Income Tax Act, Upheld by CIT(A).
April 21, 2023 Case Laws Income Tax AT

Trust's Deduction u/s 80G Disputed Due to Miscalculated Religious Expenses; Case Sent for Reconsideration.
April 21, 2023 Case Laws Income Tax AT

Revenue Authority Fails to Find Fault in Submission; Additions Deleted for Unreported Contract Income Differential.
April 21, 2023 Case Laws Income Tax AT

Income from IT support services provided in India falls under Article 7; Assessing Officer directed to delete additions.
April 21, 2023 Case Laws Income Tax AT

Income Tax Act Section 56(2)(vii)(b)(i) upheld for land value discrepancy; intent to sell unproven by assessee.
April 21, 2023 Case Laws Income Tax AT

Site Testing Charges Not Deemed Royalty u/s 195; Do Not Qualify as 'Fee for Included Services' per DTAA.
April 21, 2023 Case Laws Customs HC

High-ranking political officials under investigation by Customs and Enforcement Directorate; equal application of law emphasized.
April 21, 2023 Case Laws Customs AT

Company's Appeal to Convert DEEC Shipping Bills to Drawback Scheme Dismissed Due to Late Filing Beyond Limitation Period.
April 21, 2023 Case Laws Customs AT

Penalties Under Customs Act Section 112(b)(ii) Require Proven Link Between Individual and Seized Goods; Past Offenses Not Enough.
April 21, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Penalized Rs. 1 Lakh for Failing to Notify Operational Creditors with 10% Debt in CoC Meetings.
April 21, 2023 Case Laws Service Tax AT

Appellant Entitled to Cenvat Credit; No Penalty Due to Lack of Malafide Intent u/s 80.
April 21, 2023 Case Laws Central Excise AT

Revenue Must Prove Clandestine Biri Manufacture Beyond Doubt; Record Entries Alone Are Insufficient Evidence.
April 20, 2023 Case Laws GST HC

Sections 13(8)(b) & 8(2) of IGST Act upheld as valid; limited to IGST, not CGST/MGST. Awaiting Division Bench.
April 20, 2023 Case Laws GST HC

Coal Smuggling Case: Vehicle and Goods Seized; Petitioner Accused of Tax Evasion in Meghalaya Coal Mafia Involvement.
April 20, 2023 Case Laws GST HC

Court Quashes GST Cancellation Order for Lack of Clarity and Violation of Natural Justice Principles.
April 20, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Assessment Order Quashed for Ignoring CBDT Instructions and Jurisdictional Issues.
April 20, 2023 Case Laws Income Tax AT

Interest Deduction u/s 57(iii) Must Align with Income Tax Act; Dismissal Without Consideration is Unsustainable.
April 20, 2023 Case Laws Income Tax AT

Appellant not liable for TDS u/s 201(1) as deductee reported amounts in income tax return.
April 20, 2023 Case Laws Income Tax AT

Assessee Proves Identity and Source of Investments, Section 68 Invocation Deemed Inapplicable by Assessing Officer.
April 20, 2023 Case Laws Income Tax AT

Court Rules Hypothetical Rent Cannot Be Taxed as Income if Property Remains Vacant Without Actual Rent Received.
April 20, 2023 Case Laws Income Tax AT

Taxpayers eligible for Section 80IA deductions shouldn't lose benefits due to honest errors. Authorities urged to assist in filings.
April 20, 2023 Case Laws Customs HC

Court Orders Processing of RoDTEP Export Benefits Claim for White Sugar Despite Missing Shipping Bill Declaration.
April 20, 2023 Case Laws Customs AT

Valuation Investigation Finds Price Discrepancies at Nhava Sheva Port, But No Evidence of False Transaction Values.
April 20, 2023 Case Laws Customs AT

Refund Claim on Special Additional Duty: CA Certificate's Scope Questioned, Revenue's Appeal Rejected Due to Insufficient Analysis.
April 20, 2023 Case Laws Customs AT

Customs Broker's License Suspended for Filing Restricted Goods Entry; Regulation 17 Inquiry to Proceed Without Suspension.
April 20, 2023 Case Laws Customs AT

Anti-Dumping Duties Require Verified Origin Info; Local Trader Data Insufficient for Determining Origin u/r 9.
April 20, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Admits CIRP Application; Post-CoC Settlement Needs 90% Approval, December 8 Settlement Can't Challenge November 11 Order.
April 20, 2023 Case Laws Service Tax HC

High Court Rules 13-Year Delay in Show Cause Notice Adjudication as Unlawful Due to Time Limits.
April 20, 2023 Case Laws Service Tax HC

Computational Error in Cargo Transport Demand Calculation Identified; Case Restored for Reconsideration to Uphold Natural Justice Principles.
April 20, 2023 Case Laws Service Tax AT

Appellant Penalized for Service Tax Evasion u/ss 77 & 78 of Finance Act; Financial Hardship Not Accepted as Defense.
April 20, 2023 Case Laws Service Tax AT

Understanding Works Contract Services: Goods vs. Services Classification Impacts Tax Obligations, VAT and Service Tax Considerations.
April 20, 2023 Case Laws Central Excise AT

Discrepancies in Petroleum Quantity Due to Temperature and Measurement Variations Highlighted; Demand Requires Quantification per Departmental Guidelines.
April 20, 2023 Case Laws Central Excise AT

Rule 6(3A) Cenvat Credit Rules doesn't apply; no dual activities of exempt and taxable services. No credit reversal needed.
April 20, 2023 Case Laws VAT and Sales Tax SC

Supreme Court Affirms Mandatory Penalty and Interest Enforcement u/ss 45 and 47 of the 1969 Act.
April 20, 2023 Case Laws VAT and Sales Tax HC

Court Upholds Odisha Sales Tax Tribunal's Decision on Peas Sales Suppression, Rules Against Petitioner-Assessee in Favor of Revenue.
April 20, 2023 Case Laws Indian Laws SC

India's Debt Recovery Tribunals to Maintain Hybrid Filing; Focus on Gender-Based Digital Exclusion Challenges in E-Filing.
April 20, 2023 Case Laws Indian Laws HC

Accused sentenced to 6 months imprisonment and Rs. 5,000 fine for cheque dishonor u/s 138, Negotiable Instruments Act.
April 19, 2023 Case Laws GST HC

Refund of Export Service ITC Denied Without Hearing, Violating Rule 92(3); Order Set Aside for Reconsideration.
April 19, 2023 Case Laws GST HC

Court Orders Review of Refund Claim Due to Address Discrepancy in e-BRCs/FIRCs Between Kolkata Office and Bangalore Unit.
April 19, 2023 Case Laws Income Tax HC

Business Center Income Classified as Business Income; Deductions Allowed u/s 36(1)(iii) of Income Tax Act.
April 19, 2023 Case Laws Income Tax HC

Court Intervenes in Stay of Demand Case, Questions CBDT Instructions u/s 220(6) of Income Tax Act.
April 19, 2023 Case Laws Income Tax AT

Section 271(1)(c) Penalty Invalidated: AO's Ad Hoc Salary Disallowance Lacked Concrete Evidence of Incorrect Taxpayer Claims.
April 19, 2023 Case Laws Income Tax AT

Depreciation on Goodwill Eligible u/s 32(1) of Income Tax Act if Purchased Goodwill is Demonstrated Post-Demergers.
April 19, 2023 Case Laws Income Tax AT

Section 69A: Re-depositing Withdrawn Cash Considered Prudent, No Doubt Without Evidence of Alternative Use by Authorities.
April 19, 2023 Case Laws Income Tax AT

CIT Uses Section 263 to Address Income Discrepancy; Taxpayer's Underreported Revenue from Service Tax Leads to Revision Order Upheld.
April 19, 2023 Case Laws Income Tax AT

Foreign Tax Credit Denial Overturned: Late Form No. 67 Filing u/r 128(9) Doesn't Bar Tax Credit Claims.
April 19, 2023 Case Laws Central Excise AT

"MIRACULAN" Classified as Insecticide, Not Plant Growth Regulator, Due to Traicontanol Content.
April 19, 2023 Case Laws Customs HC

High Court Upholds Tribunal's Decision: 14-Year Delay in Proceedings Violates Natural Justice Principles Due to Lack of Explanation.

1 2 345 6 7 8........ 10

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