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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 251 to 300 of 481 Records

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April 17, 2023 Case Laws Service Tax AT

Non-monetary benefits like free accommodation and medical facilities excluded from taxable value for service tax purposes.
April 17, 2023 Case Laws Central Excise AT

Appellant Must Pay Duty for Shortage of Finished Goods; Investigation Based on Records, Not Statements.
April 17, 2023 Case Laws Central Excise AT

Appellant Wins SSI Exemption; Trademark Registry Confirms Distinct Logo, No Infringement on Other Brand Rights.
April 17, 2023 Case Laws VAT and Sales Tax HC

Tribunal's Ex Parte Decision on Second Appeal Deemed Unjustified, Violates Natural Justice Principles, Order Invalidated.
April 17, 2023 Case Laws Indian Laws HC

Cheque Dishonor Case: Trial Court Must Evaluate Evidence; Complaint Can't Be Dismissed Without Examining Notice Service.
April 15, 2023 Case Laws GST HC

High Court Rules Interest Liability on ITC, Education Cess, and Higher Education Cess Invalid Due to Departmental Error.
April 15, 2023 Case Laws GST AAR

GST Applies to Warehouse Rental for Agricultural Produce Storage at 18% Rate, Not Exempt as Claimed.
April 15, 2023 Case Laws GST AAR

GST Law: Taxability of Services by Registered Societies to Members Explained; Exemption for Farmers' Subscriptions Under Rs. 1000.
April 15, 2023 Case Laws Income Tax HC

Investment Loss Provision Doesn't Alter Transaction Nature; Business Losses Shouldn't Be Disallowed by Assessing Officer.
April 15, 2023 Case Laws Income Tax HC

High Court: Tax Communications Without Document Identification Number (DIN) Are Legally Invalid Per 2019 Circular, Paragraph 4.
April 15, 2023 Case Laws Income Tax AT

Rental Income Classified as Business Income Due to Lack of Ownership u/s 53A.
April 15, 2023 Case Laws Income Tax AT

Voluntary post-employment payments are considered profits in lieu of salary, not limited by Income Tax Act section 17(3)(iii).
April 15, 2023 Case Laws Income Tax AT

Excess Money Over Acquisition Cost Taxed u/s 51, Avoids Section 56(2)(vi) in Genuine Transactions.
April 15, 2023 Case Laws Income Tax AT

Gift from Mother Not Taxable: Court Rules Undisclosed Income Claim Invalid Due to Assumptions and Speculation.
April 15, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment on Non-Convertible Debentures: Verify Currency Consistency with Internal Comparables for Arm's Length Price.
April 15, 2023 Case Laws Income Tax AT

Valuation Report Invalid: Section 142A Doesn't Apply to Ready-Built House Purchase, Only Construction Investments.
April 15, 2023 Case Laws Income Tax AT

Court Rules Sports Car Expenses as Business, Not Personal, for Companies: Depreciation Disallowed for Directors' Personal Use.
April 15, 2023 Case Laws Insolvency and Bankruptcy AT

Insolvency application u/s 7 admitted if debt and default proven; frivolous defenses dismissed by tribunal.
April 15, 2023 Case Laws Service Tax AT

Services for Coal Handling and Transport Not Classified as Manpower Supply; No Agreement for Manpower Provision Found.
April 14, 2023 Case Laws GST HC

GST Assessment Order Requires Evidence for Taxable Supplies and Non-Payment u/s 13; Discrepancies Alone Insufficient.
April 14, 2023 Case Laws GST AAR

Karnataka Government School Mattresses Subject to 18% IGST, No Exemptions for End Use, Rules AAR.
April 14, 2023 Case Laws Income Tax AT

Employee Stock Option Plan Cost Disallowed as Expenditure u/s 17(2)(vi)(c); Lacks Justification, Creating Appellate Challenges.
April 14, 2023 Case Laws Income Tax AT

Tax Authorities Fail to Prove Business Connection or PE in India; Offshore Supply Profits Misattribution Rejected u/s 44BBB.
April 14, 2023 Case Laws Income Tax AT

Court Deletes Additions: Unexplained Bank Deposits Linked to Legitimate Sales of Stock in Trade, Not Questioned by Authorities.
April 14, 2023 Case Laws Income Tax AT

Revenue's Claim Fails: No Evidence of Double-Booking Vehicle and Maintenance Expenses; Assessee's Claim Approved.
April 14, 2023 Case Laws Income Tax AT

Assessee Failed to Justify Non-Deduction of Tax on Loan Processing Fees u/s 194A; Lacked Auditor's Certificate.
April 14, 2023 Case Laws Income Tax AT

Supreme Court Rules Interest Under Land Acquisition Act Non-Taxable; Tax Department Can't Invoke Section 263 for Tax Demand.
April 14, 2023 Case Laws Income Tax AT

DRP Overlooks Evidence on Intra-Group Services; TPO's Arm's Length Price Adjustment to Nil Deemed Unsustainable.
April 14, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Confirmed Due to Lack of Comparable Instances in Arm's Length Transactions with Associated Enterprise.
April 14, 2023 Case Laws Income Tax AT

Diary Entries Alone Insufficient for Tax Additions u/s 292C; Requires Supporting Evidence to Avoid Illegal Assumptions.
April 14, 2023 Case Laws Customs HC

Court Upholds CWC's Right to Charge Rent for Stored Goods Until Legal Amendment; No Refund for Appellant's Payments.
April 14, 2023 Case Laws Customs HC

Helicopter Duty Exemption Tied to "Actual User" Rule; Applicable to Non-Scheduled Passenger or Charter Services under Condition No.104.
April 14, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned: No Evidence of Direct Involvement in Exporter Fraud, CBLR 2018 Not Breached.
April 14, 2023 Case Laws Customs AT

Customs Duty Case: Managing Director's Statement Retraction Undermines Demand for Duty Re-Determination in Valuation Dispute.
April 14, 2023 Case Laws Customs AT

Customs Broker's license revocation overturned; Rule 13(12) contravention not proven, employee belonged to Team Logistics, not Broker.
April 14, 2023 Case Laws Customs AT

DGFT Notification Allows Areca Nut Imports Based on CIF Value, Not Customs Act Assessable Value, If Above Threshold.
April 14, 2023 Case Laws Indian Laws HC

Court Upholds Invalidity of Notice for Bounced Cheque Due to Lack of Payment Demand under Negotiable Instruments Act.
April 13, 2023 News Indian Laws

GST Council Revises Tax Rates to Simplify Compliance and Address Revenue Shortfalls; New Liabilities for Businesses Expected.
April 13, 2023 News Indian Laws

India's 2023 Trade Policy Simplifies Procedures, Reduces Bureaucracy, and Leverages Tech for Global Economic Growth
April 13, 2023 News Indian Laws

New Tax Reforms Introduced: Simplified Slabs, Startup Incentives, Digital Tax Boost, and Green Energy Support in Finance Act 2023.
April 13, 2023 Case Laws GST HC

GST Refund Limitations Tied to Application Completeness; Rule 89(2) Defines Required Documents for Valid Filing.
April 13, 2023 Case Laws GST HC

Court Remands MVAT Case for June 2017 Due to Lack of Justification; Section 25 Powers Within Limitation Period.
April 13, 2023 Case Laws Income Tax HC

Court Rules No Undisclosed Investments in Stock and Property from Higher Stock Figures by Assessee.
April 13, 2023 Case Laws Income Tax AT

TDS Not Required on Salary Voluntarily Foregone by Employee Post-Termination Under Settlement Agreement.
April 13, 2023 Case Laws Income Tax AT

No Penalty for Non-Compliance with Section 142(1) Notice Due to Genuine Mistake in Digital Transition Year 2019.
April 13, 2023 Case Laws Income Tax AT

Co-operative Society Denied Deductions for Interest Income from Co-operative Bank u/s 80P(2)(d) for 2007-2012.
April 13, 2023 Case Laws Indian Laws SC

Supreme Court Rejects Delay Condonation for Arbitration Appeal Filed After Prescribed Period u/s 34.
April 13, 2023 Case Laws Income Tax AT

Payment to Allottees as Compensation, Not Interest: TDS Provisions of Section 194A Income Tax Act Inapplicable.
April 13, 2023 Case Laws Income Tax AT

Section 43CA: Sale Price vs. Stamp Duty Valuation Difference Within 10% Limit, No Negative Inference Drawn.
April 13, 2023 Case Laws Income Tax AT

Court Rules Solicitor Fees Not Deductible as Property Transfer Expenses in Capital Gains Case.

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H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

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H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

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H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...