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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 301 to 350 of 481 Records

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April 13, 2023 Case Laws Income Tax AT

No Penalty for Failing to Audit Books if Already Penalized for Non-Maintenance u/s 44AA.
April 13, 2023 Case Laws Income Tax AT

Penalty u/s 271B Inapplicable Due to Lack of Books for Audit u/s 44AB, Tribunal Rules.
April 13, 2023 Case Laws Customs AT

Show Cause Notices Must Be Supported by Evidence, Not Assumptions; Right to Document Access and Cross-Examination Upheld.
April 13, 2023 Case Laws Customs AT

Penalty Imposed u/s 114AA for Fraudulent DEPB Certificates Despite Appellant's Good Faith Claim.
April 13, 2023 Case Laws Companies Law AT

Appellate Tribunal Questions Why 94.8% Shareholders Aren't in Control of Company Management and Board.
April 13, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor Ordered to Pay Debenture Holders Directly; Section 7 Application Rightly Admitted Under IBC.
April 13, 2023 Case Laws Insolvency and Bankruptcy AT

Guarantor's Liability Matches Borrower's Debt u/s 128: Acknowledgment Affects CIRP Limitation Period.
April 13, 2023 Case Laws Service Tax AT

Hair Transplantation Classified as Cosmetic Surgery, Subject to Service Tax; Exceptions for Reconstructive Surgeries Noted.
April 13, 2023 Case Laws Service Tax AT

Reverse Charge Applies to Directors Renting Property as Individuals, Not in Corporate Role; Service Tax Implications Explored.
April 13, 2023 Case Laws Service Tax AT

CENVAT Credit Reversal Not Required for Electricity; Rule 6 of Credit Rules and Section 2(d) Inapplicable.
April 13, 2023 Case Laws Service Tax AT

Extended Limitation for Service Tax Not Applicable Due to Presumption Against Willful Suppression by Government Company per Sec 73(1.
April 13, 2023 Case Laws Service Tax AT

Cenvat Credit Denied for Engineering Services; Excluded from "Input Service" Definition u/r 2(l) of Cenvat Credit Rules, 2004.
April 13, 2023 Case Laws Central Excise AT

CENVAT Credit Allowed for Cement and Steel Used in Plant Foundation as Capital Goods, Chartered Engineer Confirms Validity.
April 12, 2023 Case Laws GST HC

High Court Rules Market Research Services to Japan Qualify as Export; Petitioner Entitled to IGST Refund.
April 12, 2023 Case Laws GST HC

Zero-Rated Supplies: Importance of Classifying Services as Intermediary for Tax Benefits; Petitioners Must Clarify Service Nature.
April 12, 2023 Case Laws GST AAAR

Cable Replacement Contract Classified as Works Contract Service Involving Property Modification and Goods Transfer.
April 12, 2023 Case Laws Income Tax SC

Assessee Denied Deductions u/s 80-IB for Duty Drawback and DEPB; Income Taxable u/s 28(iiid) and (iiie.
April 12, 2023 Case Laws Income Tax SC

Company's Income Tax Jurisdiction: Control in Delhi, Operations in Sikkim, Says Commissioner of Income Tax (Appeals.
April 12, 2023 Case Laws Income Tax SC

Failure to Deduct Tax at Source Invokes Penalty u/s 271C; Delays in TDS Deposit Not Penalized.
April 12, 2023 Case Laws Income Tax HC

High Court Upholds Dismissal of Appeal on Share Capital Investments u/s 68; No Substantial Question of Law Found.
April 12, 2023 Case Laws Customs HC

High Court Upholds CAAR's Classification of Scented & Flavoured Supari, Citing Supreme Court's Stance Over Recent Circular.
April 12, 2023 Case Laws Insolvency and Bankruptcy AT

CoC Must Respect Registered Valuers' Liquidation Value in Resolution Process; Fresh Valuation Only with Valid Reasons.
April 12, 2023 Case Laws Insolvency and Bankruptcy AT

Appellant's Claim Rejected for Late Submission Beyond Creditor Invitation Period; Resolution Plan Bars Further Claims.
April 12, 2023 Case Laws Service Tax SC

Supreme Court Rules "Engineering Design & Drawings" by Sister Company Subject to Service Tax as "Design Services.
April 12, 2023 Case Laws VAT and Sales Tax SC

Dettol Antiseptic Liquid Classification Dispute: Entry 36(8)(h)(vi) vs. Residuary VAT Entry for Sales Tax.
April 12, 2023 Case Laws VAT and Sales Tax HC

Litigants cannot file repeated appeals; withdrawing an appeal without refiling rights exhausts remedies, says High Court.
April 11, 2023 Case Laws Service Tax HC

Court Rules GAIL Only Obligated to Deposit Specific Sum, Not Unspecified Amount for Defaulting Assessee.
April 11, 2023 Case Laws GST HC

Show Cause Notice imposes 100% tax penalty, violating Section 73(9) of 2017 Act; max penalty should be 10%.
April 11, 2023 Case Laws GST HC

Ex-parte order violates natural justice; input tax credit claim restored for further proceedings. Fair hearing required.
April 11, 2023 Case Laws Income Tax SC

Supreme Court overturns High Court decision on interest u/s 234B for violating natural justice principles.
April 11, 2023 Case Laws Income Tax HC

Court Rules TDS Not Required on External Development Charges to HUDA; Section 194-I Misapplied as 'Rent' by Assessment Officer.
April 11, 2023 Case Laws Income Tax HC

Minor's Income Clubbed with Parent's u/s 194A; Rule 37BA Ensures Tax Credit to Avoid Financial Burden.
April 11, 2023 Case Laws Income Tax HC

Exemption u/s 11 Allowed: Assessee's Activities Not Considered Trade or Business u/s 2(15) of Income Tax Act.
April 11, 2023 Case Laws Income Tax HC

Appeal Filed 958 Days Late on Undisclosed Income as LTCG for Exemption u/s 10(38); Cites Vivad Se Vishwas Scheme.
April 11, 2023 Case Laws Income Tax HC

High Court: Directions u/s 144A must adhere to Section 153 time limits, no extension allowed.
April 11, 2023 Case Laws Income Tax AT

Gifts and donations to third parties disallowed u/s 37, but possible exemption u/s 80G with proper documentation.
April 11, 2023 Case Laws Income Tax AT

Assessee Company Uses DCF Method for Slump Sale Valuation; Experts Needed for Complex Valuation Matters.
April 11, 2023 Case Laws Income Tax AT

Court Rules 10% Credit Card Expense Disallowance Unjustified Due to Lack of Evidence for Personal Use by Assessing Officer.
April 11, 2023 Case Laws Income Tax AT

Res Judicata Not Applicable in Tax: Each Year's Facts Evaluated Independently; Commission Expenses Disallowed Due to Lack of Evidence.
April 11, 2023 Case Laws Income Tax AT

Assessee Must Prove Conduit Company Status u/s 68 of Income Tax Act to Establish Intermediary Role.
April 11, 2023 Case Laws Income Tax AT

Directors' remuneration deemed excessive under Income Tax Act Section 40A(2); reasonableness not for Revenue to decide.
April 11, 2023 Case Laws Income Tax AT

No Penalty u/s 271B: Corrected Audited Books Filed with Revised Income Return After Initial Error.
April 11, 2023 Case Laws Income Tax AT

Section 153C Challenge: Notice Issued by Non-Jurisdictional Officer Deemed Invalid, CIT(A) Support Unjustified.
April 11, 2023 Case Laws Customs HC

Court Rules Show Cause Notice for Custom Duty Invalid Due to 9-Year Delay Beyond Limitation Period.
April 11, 2023 Case Laws Customs AT

Imported Goods Classification Dispute Resolved: Scrap Heading 7204 Prevails Over Plate and Pipe Headings 7211, 7208, 7206.
April 11, 2023 Case Laws Customs AT

Appellant challenges higher amount confirmed beyond Show Cause Notice scope; questions absence of SCN and OIO service evidence.
April 11, 2023 Case Laws Customs AT

Declared Value of Imported Goods Must Be Accepted; NIDB Data and DGOV Circular Rejection Unjustified u/r 12.
April 11, 2023 Case Laws Customs AT

Party's Bill of Entry Re-assessed u/s 17(4) Without Appeal; Missed Appellate or Modification Opportunity.
April 11, 2023 Case Laws Service Tax AT

Extended Limitation Period in Service Tax Case: Bona Fide Belief & Sub-Contractor Liability Examined u/s.
April 10, 2023 Case Laws GST HC

High Court Denies Bail for Alleged Tax Evasion Scheme Involving Fake Invoices and Fraudulent Input Tax Credits.

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