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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 1 to 50 of 551 Records

12 3 4 5........ 12

May 31, 2023 Case Laws GST HC

Court Rules ZIPL's Bank Accounts Safe from Attachment for Third-Party GST Dues Under CGST Act Sec 122(1A.
May 31, 2023 Case Laws Income Tax HC

High Court Sets Aside Reopening of Assessment u/s 147 Due to Inconsistency and Lack of Justification.
May 31, 2023 Case Laws Income Tax HC

Court Upholds Validity of Reopening Tax Assessment for Non-Filer with Significant Cash Deposits u/s 147.
May 31, 2023 Case Laws Income Tax HC

Court Declines Writ Jurisdiction on Tax Assessment; Orders PCIT to Refer Loan Scam to Enforcement Directorate by June 2023.
May 31, 2023 Case Laws Income Tax AT

Services to Associated Enterprise in India Not Classified as Fees for Technical Services Under Article 13(4) of India-UK DTAA.
May 31, 2023 Case Laws Income Tax AT

Penalty for Unoffered Income from Web Hosting Services Deemed Unsustainable Due to Debatable Royalty Classification u/s 271(1)(c).
May 31, 2023 Case Laws Income Tax AT

Assessee Liable for Non-Deduction of TDS on Year-End Provisions u/ss 194C, 194I, 194J; Default u/s 201(1.
May 31, 2023 Case Laws Income Tax AT

Depreciation on goodwill from acquisitions is justified; intellectual property transfers don't affect its value.
May 31, 2023 Case Laws Income Tax AT

AO Can't Rectify Mistakes After Tribunal Upholds Order; Section 154 Limits Applied to Avoid Confusion.
May 31, 2023 Case Laws Income Tax AT

Article 8: Shipping Profits Taxed Only in Enterprise's Home State, Not in Source State Like India.
May 31, 2023 Case Laws Income Tax AT

Cash Deposits Explained: Funds from Sale of Agricultural Land, Addition Deleted After Satisfactory Source Verification.
May 31, 2023 Case Laws Income Tax AT

Tax Deduction Dispute: Hospital's Consultant Payments u/s 194C, Not Section 192, Due to Lack of Employment Ties.
May 31, 2023 Case Laws Income Tax AT

Assessee Fails to Justify 2016 Cash Deposits with 2013 Withdrawals; Lacks Evidence for Brother's Medical Fund Claim.
May 31, 2023 Case Laws Customs HC

Tribunal to Decide on Raw Petroleum Coke Import Compliance with Sulphur Content Rules Under Indian Standard 17049.
May 31, 2023 Case Laws Customs AT

Court Rules Upgraded Ilmenite Is Beneficiated Without Mandatory Roasting or Chemical Treatment, Challenging Department's Stance.
May 31, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Process Ends as Debtor Settles Operational Debts; Appellant Liable for Interest Under Supply Agreement.
May 31, 2023 Case Laws Service Tax AT

Appellant Allowed to Adjust Excess Service Tax Against Future Liability u/r 6 (4A) of Service Tax Rules 1994.
May 31, 2023 Case Laws Service Tax AT

Service Tax Not Applicable on Tea Production: Tea Classified as Agricultural Produce, Regardless of Type or Processing.
May 31, 2023 Case Laws Central Excise HC

Court Rejects Claim for Budgetary Support; Interpretation Could Unfairly Advantage Units Post-01.07.2017.
May 31, 2023 Case Laws Central Excise AT

Duty Payment and Cenvat Credit Align with Section 5A of Central Excise Act, Given Conditional Exemption Fulfillment.
May 30, 2023 Notes Income Tax

Section 9 of the Income Tax Act: Key Rules for Taxing Non-Resident Income in India from Local Sources.
May 30, 2023 Case Laws GST HC

Court Rules No Interest Due on Delayed Budget Support Due to Insufficient Funds; No Illegal Withholding Found.
May 30, 2023 Case Laws GST HC

Court Grants Bail to GST Evasion Suspect; Cites Co-Accused Bail and Unnecessary Incarceration Concerns.
May 30, 2023 Case Laws GST HC

Show Cause Notice Invalidated u/s 74 MPGST Act Due to Missing Hearing Details; Case Restored for Proceedings.
May 30, 2023 Case Laws GST AAR

AAR Deems Heli-Operators' GST Advance Ruling Non-Maintainable for Helicopter Shuttle Services Classification.
May 30, 2023 Case Laws Income Tax AT

CIT Upholds Revision Proceedings u/s 263 on LTCG Chargeability, Questions Assessee's Tax Residency and Investment Authenticity.
May 30, 2023 Case Laws Income Tax AT

Income Escaping Assessment Nullified Due to Missing Notice u/s 143(2) of Income Tax Act.
May 30, 2023 Case Laws Income Tax AT

Profit from Bogus Purchases Set at 6% by Commissioner, Revenue's Appeal Dismissed in Tax Case.
May 30, 2023 Case Laws Income Tax AT

Court Deletes Additions u/s 41(1) as Assessee Proves Debt Not Written Off for AY 2012-13.
May 30, 2023 Case Laws Income Tax AT

R&D Deduction Denied Due to Missing DSIR Approval; Remedy Available via High Court Writ Jurisdiction. &D.
May 30, 2023 Case Laws Income Tax AT

Trust Income Denied Section 11 Exemptions to Be Assessed as Business Income with Standard Deductions.
May 30, 2023 Case Laws Customs HC

Court Grants Petition for Advocate's Presence During Interrogation at Visible but Not Audible Distance.
May 30, 2023 Case Laws Customs AT

Customs broker cleared of charges; no illicit access or subletting of license found, license revocation deemed unjustified.
May 30, 2023 Case Laws Companies Law HC

Court Limits CBI's Request for Old Records, Grants Relief to Petitioner; Petitioner Must Cooperate with Investigation.
May 30, 2023 Case Laws Insolvency and Bankruptcy SC

Creditors must use civil remedies, not IBC Section 66, to recover debts from third parties in insolvency cases.
May 30, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Rejected Due to Willful Defaulter Status; Corporate Debtor Ordered Liquidated, Order Remains Unchallenged.
May 30, 2023 Case Laws Money Laundering HC

High Court: Advocate's Presence Not a Right in Investigations Without Coercion Concerns.
May 30, 2023 Case Laws Money Laundering HC

"Prima Facie Case" Undefined: Varying Proof Levels in Money Laundering Cases from Summoning to Judgment.
May 30, 2023 Case Laws Money Laundering HC

High Court Dismisses Writ Petition, Upholds Provisional Attachment Order Under PMLA Section 5(1) Based on "Reason to Believe.
May 30, 2023 Case Laws Service Tax AT

Appeal Filed Timely Based on Order Receipt Date; Dismissal for Delay Not Justified, Department Failed to Dispute Date.
May 30, 2023 Case Laws Service Tax AT

Service Tax Demand Confirmed Due to Lack of Evidence for Materials in AMC Services; Exemption Denied Under Extended Limitation.
May 30, 2023 Case Laws Central Excise AT

Alleged Undervaluation of Hair Dye: Premature Show Cause Notice Challenged Before Final Provisional Assessment Finalization.
May 30, 2023 Case Laws VAT and Sales Tax HC

Tribunal Order Review Denied Due to 8-Year Delay; 1-Year Limit Under 2003 Act Not Met.
May 29, 2023 Case Laws GST HC

High Court Grants Interim Relief in GST Case; Goods Seized Over Alleged Fictitious Transactions Pending Section 130 Proceedings.
May 29, 2023 Case Laws Income Tax SC

High Court Nullifies Reopening Notice u/ss 148 & 148A(d); Directs AO to Provide Supporting Documents in 2 Weeks.
May 29, 2023 Case Laws Income Tax SC

Supreme Court upholds High Court decision to quash reopening u/s 147 due to change of opinion, not new evidence.
May 29, 2023 Case Laws Income Tax SC

Supreme Court Upholds Dismissal: Ignorance of Tax Filing Deadlines Not a Valid Excuse for Delay in India.
May 29, 2023 Case Laws Income Tax AT

Assessee denied deduction under Income Tax Act Section 80IB due to late submission of audit report Form 10CCB.
May 29, 2023 Case Laws Income Tax AT

Assessee Entitled to TDS Credit Despite AO's Section 154 Order and CIT(A)'s Erroneous Decision Upholding Denial.
May 29, 2023 Case Laws Income Tax AT

Tax Addition u/s 40(a)(ia) Deleted for Non-Deduction on Site Rent in DTC Advertising Contract.

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