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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 251 to 300 of 551 Records

1 ....2 3 4 567 8 9 10........ 12

May 17, 2023 Case Laws Income Tax AT

Assessee Challenges Disallowance of Bad Debts; Argues Provision Adjustment Equals Actual Write-Off Under Tax Law.
May 17, 2023 Case Laws Income Tax AT

Overseas Cricket Association's Termination Compensation Not Taxable in India Under Article 5(5) of India-South Africa DTAA.
May 17, 2023 Case Laws Income Tax AT

Penalty Order Timing u/s 275(1)(c): Must Be Issued Within Six Months of Penalty Action Initiation.
May 17, 2023 Case Laws Income Tax AT

Penalty Imposed for Concealing Capital Gains on Goodwill u/s 271(1)(c); Assessee Provided Inaccurate Income Details.
May 17, 2023 Case Laws Income Tax AT

Income Tax Order u/ss 201(1) and 201(1A) Barred by Limitation Due to Pre-2010 Amendment Timeline.
May 17, 2023 Case Laws Income Tax AT

Exemption under Income Tax Act Section 10(10AA) capped at Rs. 3 lakhs; no revision unless notified by CBDT or court.
May 17, 2023 Case Laws Income Tax AT

Section 263 Revision: Assessee's Accounting Policy Deemed Sales Reversal, Not Unexplained Expenditure; No Prejudice to Revenue.
May 17, 2023 Case Laws Income Tax AT

Trust's Fee Receipts Assessment Needs More Evidence Beyond Section 133A Accountant's Statement.
May 17, 2023 Case Laws Income Tax AT

Assessee Must Justify Cash Deposits During Demonetisation to Avoid Unaccounted Classification; Burden of Proof Lies with Them.
May 17, 2023 Case Laws Income Tax AT

Income Tax Penalty u/s 271(1)(c) Overturned Due to Defective Notice u/s 274.
May 17, 2023 Case Laws Customs HC

High Court Orders Release of Watermelon Seeds Imported Before Sept 30, 2022, Following No-Objection Certificate by Customs.
May 17, 2023 Case Laws Customs AT

Court Questions Co-Accused's Statement in Smuggling Case; Section 9D Cites Lack of Examination u/s 138B Procedure.
May 17, 2023 Case Laws Customs AT

Customs Rule 7: Invalid PVC Sheeting Valuation Due to Lack of Evidence on Imported Goods Market Survey.
May 17, 2023 Case Laws Customs AT

Court Rejects Freight Cost Increase for Duty Recovery; Confirms Rule 3 Violation in Customs Valuation Case.
May 17, 2023 Case Laws Customs AT

Court Rules on Provisional Release of Seized Goods; Jurisdiction Limits Under Customs Act, 1962, Section 110A Highlighted.
May 17, 2023 Case Laws Customs AT

Appellant Can Amend Bill of Entry for Duty-Free Clearance of Undeclared Diamonds u/s 149 of Customs Act 1962.
May 17, 2023 Case Laws Insolvency and Bankruptcy AT

Creditors' Committee Opts for Liquidation of Corporate Debtor After No Resolution Plan Submitted by Extended Deadline.
May 17, 2023 Case Laws Insolvency and Bankruptcy AT

Settlement Halts CIRP: Tribunal Closes Proceedings Using Rule 11 of NCLAT Rules, 2016 After Parties Reach Agreement.
May 17, 2023 Case Laws Service Tax AT

Court Rules Willful Intent Necessary for Extended Limitation in Service Tax Non-Payment Cases: Misclassification Insufficient.
May 17, 2023 Case Laws Central Excise AT

Court Finds No Evidence of Cenvat Credit Fraud; Capital Goods Were Received and Used in Manufacturing Process.
May 17, 2023 Case Laws VAT and Sales Tax HC

Assessing Concealed Turnover Under JVAT Act Section 35(7) Requires Clear Evidence and Officer's Recorded Satisfaction.
May 17, 2023 Case Laws Indian Laws HC

Court Erred in Denying Petitioner's Cross-Examination Right u/s 145(2) in Cheque Dishonor Case.
May 16, 2023 Case Laws GST HC

Court Orders 200% Pre-Deposit or Bank Guarantee for Goods Detained Over Wrongful Input Tax Credit Passing.
May 16, 2023 Case Laws Income Tax AT

Pr.CIT's Revision u/s 263 Lacks Evidence of AO's Negligence; No Inquiry Conducted to Justify Revision.
May 16, 2023 Case Laws Income Tax AT

Assessee can use Rs. 1.76 crores seized cash for self-assessment tax, but not for advance tax.
May 16, 2023 Case Laws Income Tax AT

Interest to Partner Allowed u/s 40(b)(iv); Partnership Deed Valid, Appeal by Assessee Successful.
May 16, 2023 Case Laws Income Tax AT

Tribunal Confirms Depreciation Value Based on Bank Arrangement in Bank of Thanjavur Amalgamation Case.
May 16, 2023 Case Laws Customs SC

High Court Missteps in Evaluating Amended Customs Notification; No Bad Faith or Improper Motives Found; Domestic Impact Considered.
May 16, 2023 Case Laws Customs HC

Seized Gold Disposal Requires Show Cause Notice Under Customs Act Section 110(1D); Applications Go to Commissioner (Appeals).
May 16, 2023 Case Laws Customs AT

Import Classification of Motor Vehicle Parts Under Review for Heading 8708; Predominant Use Test Applied.
May 16, 2023 Case Laws Customs AT

Commissioner (Appeals) enhanced penalty without following Section 128(3) procedure; order unsustainable due to lack of due process.
May 16, 2023 Case Laws Customs AT

Customs Valuation Rules: Arbitrary Valuation by Revenue Authorities Deemed Illegal, Appellant's Declaration Upheld as Correct.
May 16, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned: Appellant Not Liable for Exporter's Incorrect Address, Regulation 10(n) Violation Unfounded.
May 16, 2023 Case Laws Customs AT

Anti-Dumping Duty Modified: Aluminum Products Clad with Compatible Non-Clad Foil Excluded from Levy. Customs Notification Amended.
May 16, 2023 Case Laws FEMA HC

High Court Rejects Petitioner's Request for FCRA Penalty Refund After SBI Account Opening Delay Explained as Unsatisfactory.
May 16, 2023 Case Laws Service Tax AT

Hostel and Education Services Bundled; Education Services Exempt from Service Tax u/s 66D of Finance Act.
May 16, 2023 Case Laws Service Tax AT

Exemption Granted: Printing on PVC Films Considered Production, Not Manufacturing, Qualifies for Service Tax Exemption.
May 16, 2023 Case Laws Central Excise AT

Broker Penalized u/r 26 for Aiding Improper CENVAT Credit Claims Without Goods Movement or Production.
May 16, 2023 Case Laws Central Excise AT

Show Cause Notice in Valuation Cases Must Be Clear; No Duty Confirmation for Unmentioned Secondary Freight Deductions.
May 16, 2023 Case Laws Central Excise AT

CENVAT Credit Retained: Ownership Change Doesn't Trigger Reversal u/r 3(5A) If Goods Stay in Use On-Site.
May 15, 2023 Case Laws GST HC

Court Dismisses Petition Challenging New Tax Audit Despite Prior Section 74 Proceedings; Insufficient Grounds Presented.
May 15, 2023 Case Laws GST HC

Court: GST Refund Valid with Digital Signatures per Rule 26, Physical Signatures Not Mandatory for Approval.
May 15, 2023 Case Laws Income Tax HC

High Court Remands Black Money Act Case for Reconsideration Due to Lack of Due Diligence in Section 10 Proceedings.
May 15, 2023 Case Laws Income Tax AT

Sale Consideration from Shares Deemed Undisclosed Funds; Tax Levy u/s 115BBE Upheld by Assessment Officer.
May 15, 2023 Case Laws Income Tax AT

Assessee argues for consistent tax treatment on foreign exchange losses, referencing past accepted ECB gains.
May 15, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Invalid: Taxpayer Voluntarily Paid Tax and Submitted Income Details Before Notice Issued.
May 15, 2023 Case Laws Income Tax AT

Assessee's Books Rejected for Bogus Sales; No Double Taxation Allowed; Consistent GP Ratio Maintains Deletion of Additions.
May 15, 2023 Case Laws Customs AT

No Penalty Imposed u/s 114 of Customs Act for Godown Owner; Lack of Evidence on Contraband Involvement.
May 15, 2023 Case Laws Insolvency and Bankruptcy SC

NCLT Admits CIRP Application Despite Bank Guarantee Issues; Appellant's Conduct Insufficient for Section 7 Rejection.
May 15, 2023 Case Laws Central Excise AT

Accountant Cleared of Penalty u/r 209 A for Routine Tasks; Not Involved in Yarn Valuation Decisions.

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