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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 201 to 250 of 481 Records

1 2 3 456 7 8 9........ 10

April 19, 2023 Case Laws Customs HC

Supreme Court to Decide on Appeal Maintainability in Customs Goods Classification Dispute Over Exemption Notification Eligibility.
April 19, 2023 Case Laws Customs AT

Supreme Court Affirms CVD Benefit at 8% Even If Excise Duty Not Incurred; Aligns with SRF Ltd Precedent.
April 19, 2023 Case Laws FEMA HC

Court Considers Document Production Requirements in Preliminary Adjudication u/s 13(1) FEMA; Balances Natural Justice Principles.
April 19, 2023 Case Laws Service Tax AT

Service Tax Not Applicable: Job Work by Appellants for Punjab Tractors Ltd Excluded from Manpower Supply Definition.
April 19, 2023 Case Laws Service Tax AT

CENVAT Credit Denied for Transportation Charges in Gas Trading u/r 6(1) CCR, 2004 Due to Non-Taxable Status.
April 19, 2023 Case Laws Central Excise AT

CENVAT Credit Dispute: Invoices from 100% EOU Lack Required Duty Payment, Case Re-evaluation Needed u/r 3(7)(a.
April 19, 2023 Case Laws Indian Laws HC

Director's Liability for Dishonored Cheque Requires Proof of Responsibility for Company's Operations Under Companies Act, 1956.
April 18, 2023 Case Laws GST HC

Competent authority can repeat provisional attachment after one year; interim relief remains during ongoing adjudication proceedings.
April 18, 2023 Case Laws GST HC

High Court Quashes GST Registration Cancellation Over Inadequate Show Cause Notice, Citing Violation of Natural Justice Principles.
April 18, 2023 Case Laws GST HC

Demand and Penalty Under CGST Act Declared Ultra Vires for Non-Compliance with Section 17(5)(c) Definition.
April 18, 2023 Case Laws GST AAR

Lamp Oil Classification: Importance of Product Content Over Intended Use per Chapter 15 of Customs Tariff Act.
April 18, 2023 Case Laws Income Tax HC

Penalty Imposed Under Wrong Section 271AA for Unreported Transactions; Section 271G Penalty Not Pursued by AO.
April 18, 2023 Case Laws Income Tax HC

Court Dismisses Petition After Petitioner Fails to Reply to Section 148-A Show Cause Notice Issued in March 2022.
April 18, 2023 Case Laws Income Tax AT

Court Rejects Unexplained Gold Jewelry Addition; Evidence Deemed Credible u/ss 69A and 115BBE.
April 18, 2023 Case Laws Income Tax AT

Section 40A(3) Cash Payment Limits Not Applicable to Agent Acting for Distributor in Film Industry Case.
April 18, 2023 Case Laws Income Tax AT

Section 153A Assessment Invalid: No Incriminating Evidence Found During Search in HSBC Geneva Account Case.
April 18, 2023 Case Laws Income Tax AT

Assessee Denied Long-Term Capital Gains Tax Benefits Due to Lack of Evidence for Cost of Improvements.
April 18, 2023 Case Laws Income Tax AT

Tribunal Supports 5% Disallowance of Labor Expenses Due to Lack of Evidence on Salaries and Attendance Records.
April 18, 2023 Case Laws Income Tax AT

Income Tax Act: Section 69C's Unexplained Expenditure Doesn't Apply to Non-Genuine Expenses, CIT's Claims Invalid.
April 18, 2023 Case Laws Income Tax AT

PCIT Invokes Section 263: AO's Flawed Assessment Order Revised for Lacking Necessary Inquiries, Protecting Revenue Interests.
April 18, 2023 Case Laws Income Tax AT

Authorities Failed to Prove Transaction Genuineness u/s 68; Assessee's Evidence Remains Unchallenged.
April 18, 2023 Case Laws Income Tax AT

Expenses Valid Despite Non-Confirmation by Parties; No Evidence of Bogus Transactions Found u/s 133(6).
April 18, 2023 Case Laws Customs AT

Deputy Commissioner Can't Reopen Assessment After Goods Cleared and Duty Paid, Says Commissioner (Appeals) Citing Apex Court.
April 18, 2023 Case Laws Customs AT

Appellant Used Fraudulent Duty-Free Licenses; Duty Demand and Interest Payment Order Upheld by Court.
April 18, 2023 Case Laws Customs AT

Customs Duty Must Reflect Actual Negotiated Price for Steam Coal Imports, Says Section 14 of Customs Act, 1962.
April 18, 2023 Case Laws Service Tax AT

Export Cargo Handling Services Deemed 'Excluded,' Not 'Exempted' u/r 2(e) of CENVAT Credit Rules, Affecting Taxability.
April 18, 2023 Case Laws Service Tax AT

Exemption for Cargo Handling Agencies on Agricultural Produce Applies Within and Outside Ports Under Notification No. 10/2002-ST.
April 18, 2023 Case Laws Central Excise AT

Cenvat Credit Denial by Superintendent Deemed Appealable Decision, Upheld by Commissioner (Appeals) u/s 35 of Central Excise Act.
April 18, 2023 Case Laws Central Excise AT

Duty Remission on Fire-Damaged Goods: Rule 49 Protects Against Unlawful Duty Demands; Commissioner's Order Overturned.
April 18, 2023 Case Laws Central Excise AT

Freight and handling charges excluded from assessable value of excisable goods; duty demand deemed unsustainable.
April 18, 2023 Case Laws Central Excise AT

Commissioner Confirms PBT Compounds Eligible for Exemption if Classified Under Chapter Headings 3907 and 3908.
April 18, 2023 Case Laws Indian Laws SC

High Court Mistakenly Allowed Application Without Assessing Final Settlement in Frivolous Litigation Case u/s 11(6).
April 18, 2023 Case Laws Indian Laws SC

Supreme Court Urges Careful Scrutiny of Preventive Detention Laws to Protect Individual Rights and Limit Government Power.
April 18, 2023 Case Laws Indian Laws HC

Court Dismisses Petition on Paper Industry Cartelization; Petitioner Had Fair Chance to Present Evidence and Objections.
April 17, 2023 Case Laws GST HC

GST Registration Canceled for Non-Filing; Pay Outstanding Dues for Appeal Reconsideration.
April 17, 2023 Case Laws GST HC

Court Finds GST Registration Cancellation Violated Natural Justice; Order Likely to Be Overturned.
April 17, 2023 Case Laws Income Tax HC

High Court Reverses ITAT Decision, Upholds Additions u/s 68 for Fictitious Penny Stock Loss Claims.
April 17, 2023 Case Laws Income Tax HC

Court Permits Late Tax Returns Filing; Petitioner Can't Use Limitation Defense if Assessment u/s 143(2) Begins.
April 17, 2023 Case Laws Income Tax HC

Court Rejects Revenue's Argument on Section 153C Validity; Show-Cause Notices Issued Only on March 11, 2023.
April 17, 2023 Case Laws Income Tax HC

High Court: Interpretation of "Services" in 2005 Act Crucial for Section 10AA SEZ Tax Deduction Eligibility.
April 17, 2023 Case Laws Income Tax HC

High Court Rules AO's Use of Section 144 Invalid Due to Missing Notice u/s 143(2.
April 17, 2023 Case Laws Income Tax AT

Appellate Authority Must Follow Judicial Precedents on Foreign Tax Credit u/ss 90/90A, Despite Uncertainty.
April 17, 2023 Case Laws Income Tax AT

Assessing Officer's error: Unaccounted professional charges u/s 28 added without evidence. No proof of receipt by assessee.
April 17, 2023 Case Laws Income Tax AT

Penalty u/s 271D for Section 269SS breach waived due to "reasonable cause" u/s 273B; genuine transaction.
April 17, 2023 Case Laws Income Tax AT

CIT(E) must verify AO's decision u/s 263 before declaring it erroneous regarding Section 24(a) deduction.
April 17, 2023 Case Laws Income Tax AT

Depreciation Claim Allowed: Assets Ready for Use Despite No Business Activity, Assessee Maintained Business Establishment.
April 17, 2023 Case Laws Customs AT

Refund Ordered: No Evidence of Mis-declaration in Goods' Value; Assessable Value Rejection Overturned; Deposit Returned.
April 17, 2023 Case Laws Service Tax SC

Duty Free Shops Entitled to Service Tax Refund on Rented Properties Without Technical Objections or Time Limits.
April 17, 2023 Case Laws Service Tax AT

Appellant Not Liable for Service Tax Under Reverse Charge for Canadian Inspection Services; Section 66A Inapplicable.
April 17, 2023 Case Laws Service Tax AT

Service Tax Levy on Reinstatement Interest for Lapsed Insurance Policies Governed by Contractual Terms, Not Reclassified as Fees.

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