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Highlights / Annotations / Catch Notes For April of 2023

Home Highlights April April 2023 Year 2023

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Showing 51 to 100 of 481 Records

123 4 5 6........ 10

April 27, 2023 Case Laws Income Tax AT

TDS Credit Denial Overturned: Revenue Must Prove Claims Even If Deductor Is Unresponsive, Says Section 205.
April 27, 2023 Case Laws Income Tax AT

Provident Fund and ESI Payments Disallowed for Late Deposits u/s 36(1)(va) of Income Tax Act.
April 27, 2023 Case Laws Income Tax AT

Donations Received Not Deductible; Only Donations Paid to Approved Entities Eligible for Deduction u/s 80G.
April 27, 2023 Case Laws Income Tax AT

CIT's Section 263 Revision Order on DAPE's FAR Analysis Overturned Due to Lack of Arm's Length Price Assessment.
April 27, 2023 Case Laws Companies Law AT

NCLT Misinterprets Companies Act Section 71(10), Denies ICA Lenders Hearing; Public Interest and NCLT Rules 73, 74 Overlooked.
April 27, 2023 Case Laws Insolvency and Bankruptcy AT

Authority Admits Section 7 Application for CIRP; Corporate Debtor Forfeits Right to Respond by Inaction.
April 27, 2023 Case Laws Insolvency and Bankruptcy AT

Eviction Jurisdiction Contested: NCLT Affirms Jurisdiction Over Small Causes Court, Appellant's Non-Disclosure Cited in Decision.
April 27, 2023 Case Laws Service Tax AT

Service Tax Demand on PDS Transporters Unjustified; Penalties Under Finance Act Sections 77 & 78 Overturned.
April 27, 2023 Case Laws Service Tax AT

No Service Tax on Forfeited Earnest Money Deposits, as per CBIC Circular Dated February 28, 2023.
April 27, 2023 Case Laws Service Tax AT

Service Tax Refund Granted: Services Classified as Export, Not Intermediary Role Under Sub-Contracting Agreement.
April 27, 2023 Case Laws Central Excise AT

Assessee's 100% EOU Meets Value Addition Norms; No Breach of Exemption Conditions, Demand Unsustainable Under Export-Import Policy.
April 27, 2023 Case Laws VAT and Sales Tax HC

Court Upholds Tax Evasion Penalty; Appellant's Documents Inadmissible u/s 33(3) of the Act, 2003.
April 27, 2023 Case Laws Indian Laws SC

Prosecution Fails to Prove Truck Owner's Knowledge in Contraband Smuggling, Section 35 NDPS Act Presumption Inapplicable.
April 27, 2023 Case Laws Indian Laws SC

Limitation Period for Decree Execution Starts on Enforceability Date: 31.03.1994. Execution Application Filed Timely on 17.07.1995.
April 26, 2023 Case Laws GST HC

Court Allows Reconsideration of GST Refund for Residential Flat Purchase Under New Policy Guidelines.
April 26, 2023 Case Laws GST HC

Court Upholds Tax Demand Validity; Notice u/s 61 Not Required for Section 74 Action; Appeal Permitted.
April 26, 2023 Case Laws GST HC

High Court denies direct challenge via writ; petitioner can appeal order on seized goods and vehicle due to document error.
April 26, 2023 Case Laws Income Tax SC

Income Tax Act: Section 115BBE Clarifies Disallowance of Illegal Expenses u/s 37(1) for Unexplained Income.
April 26, 2023 Case Laws Income Tax SC

Supreme Court: Silver bar confiscation not deductible u/s 37(1) of Income Tax Act as business expense.
April 26, 2023 Case Laws Income Tax SC

Supreme Court Confirms Assessing Officer's Broad Reassessment Powers u/s 153A of Income Tax Act.
April 26, 2023 Case Laws Income Tax HC

Satisfaction Note Required by Assessing Officer Before Transferring Records u/s 158-BD for Section 153C Compliance.
April 26, 2023 Case Laws Income Tax AT

Section 263 Review: AO's Acceptance of Forward Contract Receivables as Short-Term Loans Deemed Erroneous, Revenue Impacted.
April 26, 2023 Case Laws Income Tax AT

Unjust Orders on Interest and Advances Criticized for Ignoring Pleadings and Natural Justice Principles.
April 26, 2023 Case Laws Income Tax AT

Date of Allotment Letter Determines Acquisition Date for Capital Gains Deduction on Residential Flats.
April 26, 2023 Case Laws Income Tax AT

Court Overturns Tax Assessment of Rs.54.22 Crores Attributed to Permanent Establishment Due to Factual Inconsistencies and Oversight.
April 26, 2023 Case Laws Customs HC

Court Declines to Release Seized Goods Amid Origin Dispute; Petitioner to Address Show Cause Notice in Court.
April 26, 2023 Case Laws Customs AT

Revenue Department Must Prove Correct Classification for Imported Papad (Tapioca) from China Under Different Heading.
April 26, 2023 Case Laws Customs AT

Customs Broker License Revocation Overturned; Actions Deemed Non-Violative and Initial Goods Prohibition Later Lifted.
April 26, 2023 Case Laws Companies Law AT

Court Denies Request to Restore Company to Register Due to Lack of Business Operations by Directors.
April 26, 2023 Case Laws Service Tax AT

Insufficient Evidence of Mala Fides Invalidates Extended Limitation for Sub-Contractor in Valuation Case; Revenue Lacks Justification.
April 26, 2023 Case Laws Service Tax AT

Appellant adjusts excess service tax payments against next month's liability, avoiding additional payment demand. Evidence supports claim.
April 26, 2023 Case Laws Central Excise AT

Commissioner Can Issue Show Cause Notice for Irregular CENVAT Credit by Input Service Distributors u/r 14 CCR.
April 26, 2023 Case Laws VAT and Sales Tax HC

State Government Must Release Funds for Sales Tax Tribunal Website to Comply with 2017 Court Order.
April 26, 2023 Case Laws VAT and Sales Tax HC

Court Rules Tax Demand Invalid Due to Contradictory Audit Report; Writ Petition Deemed Maintainable.
April 26, 2023 Case Laws Indian Laws HC

High Court Quashes Criminal Proceedings: Petitioners Not Liable for Cheque Dishonor, Not Directors or Signatories at Issue Time.
April 26, 2023 Case Laws Indian Laws HC

Court Rejects Complainant's Claim on Cheque Dishonor Date Due to Lack of Evidence Linking to Presentment Date.
April 25, 2023 Case Laws Income Tax HC

High Court Clarifies Return of Seized Currency: Mere Involvement in Crime Doesn't Block Release u/s 451 Cr.P.C.
April 25, 2023 Case Laws Income Tax HC

Trunk infrastructure transfer to wholly-owned Indian subsidiary exempt from capital gains tax u/s 47(iv) of Income Tax Act.
April 25, 2023 Case Laws Income Tax HC

Court Rules Finance Act 2021 Prevails Over Taxation and Other Laws Act 2020 for Reopening Tax Assessments u/s 147.
April 25, 2023 Case Laws Income Tax AT

Assessment u/s 147 Challenged: Denial of Natural Justice Due to Unsigned Reasons Requires Fresh Adjudication of Objections.
April 25, 2023 Case Laws Income Tax AT

Taxability of Interest on ECB Loans: Permanent Establishment and TDS Credit Reassessment by AO.
April 25, 2023 Case Laws Income Tax AT

Domestic Companies Pay Additional Income Tax on Dividends to Non-Residents u/s 115-O, Not DTAA Rates.
April 25, 2023 Case Laws Income Tax AT

TDS Not Required for Freight Expenses u/s 194C if Parties Have PANs and Less Than 10 Vehicles.
April 25, 2023 Case Laws Income Tax AT

No TDS Deduction Required for Guest Faculty Payments u/s 194J Due to Salaries Below Taxable Limit.
April 25, 2023 Case Laws Income Tax AT

Transfer Pricing Case: Adjustment on Receivables from Associated Enterprises Could Misrepresent Transaction and Alter Characterization.
April 25, 2023 Case Laws Income Tax AT

Transfer Pricing Adjustment Case: Segment Results Remanded to Assessing Officer for Verification Against Audited Financials.
April 25, 2023 Case Laws Indian Laws SC

Supreme Court Criticizes High Court for Quashing FIR; Stresses Importance of "Probability" Over "Suspicion" in Corruption Cases.
April 25, 2023 Case Laws Direct Taxes HC

Court Rules Spousal Property Purchases Not Automatically Benami Transactions Due to Insufficient Evidence.
April 25, 2023 Case Laws Customs SC

Court Orders Imposition of Provisional Anti-Dumping Duty on LDPE Imports u/s 9A(2) of Tariff Act.
April 25, 2023 Case Laws Customs AT

Imported Digital Cameras Meet Exemption Criteria; No Technical Specs to Differentiate Eligible Devices Post-Explanation Removal.

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