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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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Showing 1 to 50 of 619 Records

12 3 4 5........ 13

June 30, 2023 Case Laws GST HC

GST Act Sections 73 & 74: Broader Scope Beyond Returns Scrutiny. Initiation Possible via Audit or Credible Info.
June 30, 2023 Case Laws GST AAR

GST Not Applicable on Transmission Line Shifting by Highway Authority; Only on Supervision Charges by Electricity Company.
June 30, 2023 Case Laws GST AAR

Employers Not Liable for GST on Subsidized Employee Meals; Can Claim ITC on Canteen Charges per Section 46.
June 30, 2023 Case Laws GST AAR

No GST on Free Replacements During Guarantee Period; Considered NIL Value as Included in Original Transaction with Railways.
June 30, 2023 Case Laws GST AAR

RoSCTL Scheme: Duty Credit Scrips Exempt from GST, Except for Ineligible Ones by Directorate General of Foreign Trade.
June 30, 2023 Case Laws Income Tax HC

Court Rules No Valid Basis for Reopening Assessment u/s 147; Payment Not Considered Penalty u/s 37(1.
June 30, 2023 Case Laws Income Tax HC

High Court Invalidates CBDT Circular; Section 254(2) Application Rejection for 'In Limine' Appeal Found Unjustified Under Vivad Se Viswas Act.
June 30, 2023 Case Laws Income Tax HC

High Court Quashes Notice and Order u/ss 148 and 148A Due to Improper PAN Migration Assessment.
June 30, 2023 Case Laws Income Tax HC

Court Quashes Income Assessment Reopening u/s 147; No New Material or Direct Link to SEBI Order Found.
June 30, 2023 Case Laws Income Tax HC

Relief Granted: Delay in Rectifying Defective ITR Filed u/s 44ADA Condoned by Revenue Authority.
June 30, 2023 Case Laws Income Tax AT

Valuation u/s 56(2)(viib): Share Premium Based on DCF Method Cannot Be Dismissed for Revenue Projection Discrepancies.
June 30, 2023 Case Laws Income Tax AT

Assessee Successfully Challenges Additions u/s 68; AO and CIT(A) Faulted for Dismissing Evidence Without Inquiry.
June 30, 2023 Case Laws Income Tax AT

Reopening Tax Assessment for Bad Debts Disallowance is Impermissible if It's Just a Change of Opinion.
June 30, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: No Concealment Found in Credit Card and Computer Expense Deductions.
June 30, 2023 Case Laws Direct Taxes HC

Court Recognizes Wife's Indirect Contribution in Property Purchase; Grants Equal Share for Household and Family Support.
June 30, 2023 Case Laws Direct Taxes HC

Plaintiff's claim of partnership in benami property dismissed due to lack of evidence, barred by Section 4 of Benami Act.
June 30, 2023 Case Laws Customs HC

Tribunal Clears Customs Broker of Fault; No Penalty for Lack of Physical Meeting with Importer's Premises.
June 30, 2023 Case Laws Customs HC

High Court Grants Interim Protection from Interest on Safeguard Duties for Aluminum Foil Imports, Effective August 19, 2009.
June 30, 2023 Case Laws Customs AT

Importer Misses Compliance, Loses Customs Duty Exemption on Capital Goods; Differential Duty Imposed Under Project Import Regulations.
June 30, 2023 Case Laws Customs AT

Refunds Denied for Unchallenged Customs Duty Assessments: Refund Authority Lacks Jurisdiction to Alter Original Decisions.
June 30, 2023 Case Laws Customs AAR

Customs Duty Exemption Misinterpretation: UPS Units Not Qualifying as Telecommunication or ADP Machines.
June 30, 2023 Case Laws SEBI SC

Tribunal Modifies Order to Impose Minimum Penalty of Rs. 1,00,000 for Section 15HB SEBI Act Violation.
June 30, 2023 Case Laws Insolvency and Bankruptcy AT

CoC's 94.96% Approval for Resolution Plan Upheld; No Violation of CIRP Regulation 39 (1A) Found.
June 30, 2023 Case Laws Insolvency and Bankruptcy AT

Shareholder's Bid for Forensic Audit Rejected by NCLT Due to CIRP Proceedings and CoC Plan Approval Limits.
June 30, 2023 Case Laws Central Excise AT

Valuation of Lead Acid Batteries Must Follow Section 4A: Same Method for Customers and Dealers Alike.
June 30, 2023 Case Laws VAT and Sales Tax HC

Petitioner Challenges Multiple Show Cause Notices; Accountant Refuses to Sign Proceedings Sheet on Circular Transaction Query.
June 29, 2023 Case Laws GST HC

Court Rules in Favor of Petitioner for GST Reimbursement Against Indian Railways, Upholding Payment Method u/s 49.
June 29, 2023 Case Laws GST HC

GST Registration Canceled After Petitioner Misses Deadline for Show Cause Notice Response and Hearing Attendance.
June 29, 2023 Case Laws GST HC

High Court Reduces 200% Penalty for e-Way Bill Violation to Rs. 50,000; Original Violation Not Severe Enough.
June 29, 2023 Case Laws GST AAR

GST Not Applicable on Compensation for Pre-GST Contract Breach; Tribunal Award Exempt u/s 142(10) & 142(2)(a.
June 29, 2023 Case Laws GST AAR

Commercial Pilot Training Fees Not Exempt from CGST and UPGST, DGCA-Approved Curriculum Required.
June 29, 2023 Case Laws Income Tax HC

Singapore Tax Resident Gains DTAA Benefits: India Cannot Tax Singapore's Capital Gains, Confirms Authorities on Article 13(4).
June 29, 2023 Case Laws Income Tax HC

High Court Confirms ITAT Ruling: Assessee's Exemption u/s 11 Valid, AO's Assumptions on Capitation Fees Incorrect.
June 29, 2023 Case Laws Income Tax HC

Assessing Officer Must Specify Section 271(1)(c) Aspect for Accurate Penalty on Income Tax Infractions.
June 29, 2023 Case Laws Income Tax AT

No TDS on Annual Rebates: Credit Notes and Gold Coins Not Considered Commission u/s 194H.
June 29, 2023 Case Laws Income Tax AT

Non-refundable security deposits for O&M services deemed financing mechanism, not revenue; additions deleted by CIT(Appeals).
June 29, 2023 Case Laws Income Tax AT

Gujarat Trust's Urban Development Efforts Deemed Charitable, Secures Tax Exemption u/s 11 of Income Tax Act.
June 29, 2023 News Indian Laws

New TCS Rates for LRS Remittances Begin October 2023, Aiming to Enhance Tax Collection and Compliance in India.
June 29, 2023 Circulars Income Tax

CBDT extends deadline for TDS/TCS statements Form 26Q, 27Q, 27EQ for Q1 FY 2023-24 to September 30.
June 29, 2023 Case Laws Income Tax AT

Loan Waiver Settlement Taxed as Revenue Receipt u/s 41(1) of Income Tax Act.
June 29, 2023 Case Laws Income Tax AT

Depreciation Denied: No Asset Use Due to Business Cessation, No Revenue Generated, Says Assessing Officer.
June 29, 2023 Case Laws Income Tax DSC

Directors Cleared of Criminal Liability for TDS Deposit Delay; Proceedings Quashed Due to Lack of Specific Details.
June 29, 2023 Case Laws Customs HC

High Court dismisses petitioner's revision u/s 129DD of Customs Act for exceeding foreign currency baggage limit.
June 29, 2023 Case Laws Customs AT

Import Valuation Ruling: Declared Price Accepted for Old Ships Lacking Evidence of Additional Consideration.
June 29, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Closed: No Claims Filed, CoC Not Formed, Corporate Debtor Struck Off from Registrar of Companies.
June 29, 2023 Case Laws Service Tax AT

Respondent Not a Body Corporate: No Banking Services u/s 65(105)(zm), Clarified by 2006 Board Circular.
June 29, 2023 Case Laws VAT and Sales Tax HC

Concessional Tax Rate Denied: Missing C Forms and Late Sales Return Hurt Taxpayer's Claim Under Strict Interpretation.
June 28, 2023 Circulars DGFT

DGFT Updates Handbook of Procedures 2023: Amendments to Category 5B, Appendix 3 on SCOMET List Regulations Announced.
June 28, 2023 Circulars DGFT

Foreign Trade Policy 2023: Appendix 2T Amended to Update Export Promotion Councils and Commodity Boards List.
June 28, 2023 Circulars DGFT

India-Nepal Trade Treaty Update: New Import Procedures for Copper and Zinc Oxide to Streamline Bilateral Trade Operations.

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A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

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A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

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H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

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H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...